Änderungen für Unternehmer in Polen im Jahr 2025: neue Regeln und wichtige Innovationen

Umfassende Änderungen in der polnischen Gesetzgebung für Unternehmer im Jahr 2025 werden Steuern, Gehälter und Dokumentenmanagement betreffen. Erfahren Sie mehr über die neuen Regeln der Sozialversicherung, das elektronische Dokumentenmanagement und die vereinfachte Steuerbuchhaltung für kleine Unternehmen

Rechtsberatung zur Gründung und Durchführung von Geschäften in Polen

HOLEN

Poland will introduce significant changes in legislation for entrepreneurs starting in 2025. According to in-poland, the reforms will affect the taxation system, salaries, and document flow. Read more about all the important innovations that await business in the article below.

Minimum wage increase

The minimum wage in Poland will increase to PLN 4666 gross, compared to the previous 4300 zlotys. For full-time employees, the net salary will be about PLN 3510.92. The hourly rate will increase to PLN 30.50 gross.

For employers, this will mean an increase in staff costs, including higher premiums for night shifts and downtime. At the same time, compensations from the Employment Service for hiring the unemployed will increase.

New social insurance rules

The basis for calculating social security contributions (ZUS) will change in 2025:

● For new companies, the base will be 30% of the minimum wage (PLN 1399.80);

● For companies without ZUS benefits, the base will be at least PLN 5203.80 (60% of the projected average salary).

Health insurance: important changes

Starting from 2025, new rules on health insurance contributions will be introduced:

● The minimum contribution will be 9% of 75% of the minimum sectoral wage (equivalent to 6.75%);

● Income from the sale of fixed assets will not be taken into account when calculating contributions.

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Electronic document management and digitalization

Starting from January 1, 2025, the electronic document delivery system (E-Doręczenia) will be introduced. The following connection deadlines have been set for businesses:

● From January 1, 2025 - when registering new companies;

● By April 1, 2025 - for companies registered in the KRS before 2025;

● Until October 1, 2026 - for companies registered with CEIDG by the end of 2024.

Simplification of tax accounting

Small businesses with annual revenues of up to PLN 1 million will be able to choose the cash basis of accounting for profits and losses. Tax will be paid only after receiving payment from the customer, unless payment has not been received within two years.

Additional important innovations

● The quota for unregistered activities will increase to PLN 3499.50;

● Introduction of a new classification of economic activities (PKD codes);

● Postponement of the integration of cash registers with payment terminals until April 1, 2025;

● Possibility to refund excise duty on temporarily registered cars.

What remains unchanged?

● The amount exempt from taxation remains at the level of PLN 30,000

● Tax thresholds: 12% for income up to PLN 120,000 and 32% for income above this amount

Do you need advice from a qualified specialist on the new regulations? Get professional help by contacting Visit Ukraine's business lawyers. Our experts will advise you and help you adapt to the new conditions of doing business in Poland.

LEGAL ADVICE ON BUSINESS ISSUES – ORDER

Seek professional help to ensure the stability and compliance of your business with the law!

We remind you! Starting from January 1, 2025, new employment rules for foreigners will come into force in Poland, which will significantly change the current working conditions for citizens of Ukraine and other countries. Read more about the new employment rules in Poland, which will come into force from the first days of the new year, in our previous article.

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