Do you have questions? Most likely, we’ve already answered them! This is a collection of the most frequently asked topics by our clients
What are the questions we provide consultations on, and how long does a consultation take?
- how to properly register a business
- what ZUS contributions are paid for different forms of taxation taxation for JDG and Sp.z.o.o.
- other aspects of accounting and tax accounting
Who do we work with?
We offer accounting and tax support for organisations, individual entrepreneurs and private individuals. We work with clients throughout Poland.
Can people who do not speak Polish contact you?
Yes, we work with foreigners who do not speak Polish.
How can we help you in organizing a business?
- provide consultation on the form of business activity
- assist in business registration
- select the most advantageous tax regime
- prepare a business plan
- obtain all necessary permits and licenses
Can you help me liquidate my company correctly?
Yes, we provide consultations on company liquidation: we help with preparation, submission of documents, and accompany you throughout the entire process.
Does the company registration address in Poland affect the provision of accounting services?
No, it does not. You can receive the full range of accounting services without the need for personal visits or submitting paper documents.
Can you keep accounting records and reports in electronic format?
Currently, accounting records and reports are kept only in electronic format. Electronic document archiving is also available.
Is it mandatory for a foreign company to have a full-time accountant in Poland?
No. Instead of a full-time accountant, you can choose to outsource accounting services.
Do you keep personnel records?
Yes, we offer personnel services to organisations: maintaining staff records, dealing with salary questions, leaves, business trips, etc.
How to legalize your stay in Poland?
A foreigner can legalize their stay in the country by the following ways:
Temporary residence permit. Allows staying in Poland up to 3 years and is issued on the following grounds:
- work in Poland
studying in the country (at a Polish university) - starting own business
- family reunification
Permanent residence permit. Allows staying in the country without the need to extend a visa or work permit. Grounds for obtaining permanent residence:
- 5 years of residence with a temporary residence permit
marriage with a Polish citizen - refugee status
- long-term investments and stable income
What to choose: individual entrepreneurship or a company?
If you plan to scale your business in the future and want to protect your assets, it is better to choose a company. For a small business with low risks, a sole proprietorship is suitable.
Advantages of opening an individual entrepreneurship:
- simplicity of registration (online registration available)
- simplified accounting
- independent choice of the appropriate taxation system
- no need for share capital
- possibility to obtain a residence permit
Advantages of opening a company:
- limited liability of founders
- tax benefits
- possibility to attract investments
- legal stability
What taxes does an individual entrepreneur pay?
Individual entrepreneurs can choose from several tax regimes depending on the type of business, income, and expenses.
General taxation system
Here taxes are calculated based on income (income minus expenses).
- 0% – for income up to 30,000 PLN per year
- 12% – for income from 30,000 to 120,000 PLN
- 32% – for income above 120,000 PLN.
Linear system
The linear tax sets a fixed rate of 19%, which is convenient for sole proprietors who prefer a stable tax burden regardless of income level.
Simplified system
In this system, the tax is charged on total income without considering expenses, and the rate varies depending on the type of activity: 2-17%.
What taxes does a company (Sp. z o.o.) pay?
- VAT
- CIT – income tax
How to hire employees?
In Poland, the main forms of organizing employment relations are: employment contract, civil law agreement, contract of mandate with an individual, and service contract from a sole proprietorship.
We offer assistance in all aspects of personnel management in Poland:
- Drafting individual employment contracts, NDAs, contracts of mandate or contracts for specific work.
- Creating internal regulations and instructions.
- Hiring employees.
- Obtaining necessary documents for hiring foreign employees.
- Maintaining employees’ personal files.
- Consultations on labor law issues in Poland.
What taxes and contributions does the employer pay for employees?
Social contributions:
- Pension insurance contribution (ZUS) – 9.76% of salary.
- Disability insurance contribution (ZUS) – 6.5%.
- Accident insurance contribution – depends on risk level, usually from 0.67% to 3.33%.
The employer is also responsible for withholding the income tax from the employee’s salary.
Ці патрэбен бухгалтар у штаце, ці лепш аутсорсінг?
- Cost savings. You will save money because you will not need to create an additional workplace.
- Accuracy. No errors thanks to the internal control system.
- Payment for work, not for time spent. You will only pay for the work done.
- Efficiency. Process automation and modern accounting software allow you to get the job done in minimal time.
How to withdraw money from a company?
If you are a founder and a board member of Sp. z o.o., you can use the following scheme:
- A shareholders’ meeting must be held to approve a document on payment of remuneration to the director or board members. Payments can be made annually or monthly.
- Such remuneration will be an expense for Sp. z o.o., which reduces the taxable base.
- At the same time, it will be considered personal income of the board member and will be taxed at a 12% rate, with the possibility of applying tax-free allowances.
- Additionally, a 9% ZUS contribution for health insurance must be paid, with appropriate reporting.
This method is cheaper than withdrawing via dividends.
How can you save money when running a business?
- Unregistered business activity. Suitable for those who want to start a ‘trial business’. Eliminates the need to register a company or sole proprietorship and pay social security contributions to ZUS.
- Start-up relief. A relief for new entrepreneurs, allowing them not to pay contributions to ZUS for the first 6 months, except for medical contributions.
- Preferential contributions. Reduced contributions to ZUS for start-up entrepreneurs during the first 24 months of business, which reduces the financial burden.
- Small ZUS Plus. A programme for small entrepreneurs with low incomes, allowing them to pay reduced ZUS contributions from their income. Valid for 3 years.
What can be classified as business expenses?
- registration of a legal address
- rental of offices, warehouses, production facilities
- obtaining permits, licences, certificates
- opening and maintaining a bank account
- purchase of equipment and machinery
- utilities
- use of web services
- cost of goods and services
- accounting and legal services
- transportation costs
- employee training and development
- marketing and advertising costs
- leasing and instalment payments
- salary fund
- insurance payments
To deduct expenses as company costs, you must prove that they contributed to generating income.
How to open a Sp. z o.o.?
To open a Sp. z o.o. in Poland, you need to:
- Register a legal address. You can set up a virtual office.
- Come up with a unique company name.
- Choose PKD activity codes.
- Create an ePUAP profile, which allows signing documents online.
- Form the share capital.
- Prepare the company’s founding documents.
- Register the company on the government website.
- Register in the National Court Register (KRS) and obtain a REGON number.
- Submit an application to the tax office and obtain a NIP number.
- Register with ZUS.
- Open a bank account.
Closing a company is a more complicated process.
How to conclude a service agreement with us?
Fill out the contact form, call +48-452-073-668, write to us at Biuro@wikielson.pl, or contact us on social media.
Do you have any questions?
Leave your request and our managers will contact you shortly
- Mon-Fri: 08:00 - 17:00
- +48-452-073-668
- Biuro@wikielson.pl