Shareholders of all commercial companies entered in the National Court Register (KRS) may suspend their business activity on condition that the company does not employ any employees under an employment contract
Shareholders of all commercial companies entered in the National Court Register (KRS) may suspend their business activity on condition that the company does not employ any employees under an employment contract.
The commercial company may be suspended for a period from 30 days to 24 months (in February the activity may be suspended for 28-29 days).
Suspension of the company does not require any justification, however, the articles of association may regulate this issue in detail and specify the conditions that must be met in order to suspend the activity. The articles of association may also require that the management board obtain the prior consent of the shareholders.
If you want to find out more about the company's suspension policy before submitting your application, please refer to the leaflet:
Who adopts a resolution on suspension?
Resolutions on suspension of activity shall be adopted by:
- partners in a partnership
- the management board of a company.
The resolution of the shareholders or management must indicate when the company is to be suspended.
Within 7 days from the adoption of the resolution, the suspension of activity must be reported to the National Court Register. The date of commencement of the suspension shall be the date indicated in the application, however, it may not be earlier than the date of submission of the application.
Which documents are necessary when suspending in the National Court Register?
You submit to the competent National Court Register:
- form KRS-Z62
- a resolution of the shareholders or the management board
- a statement that no employees are hired.
If you have hired employees, you must also submit the NIP-8 form to the Tax Office, which you can submit via the e-Deklaracje system.
Submission of the application to the Registry Court is free of charge from court fees. Suspension of activity is not announced in Monitor Sądowy i Gospodarczy either.
Information on the suspension of activity is sent electronically to the Central Register of Entities - National Register of Taxpayers (CRP KEP) and the National Official Register of National Economy Entities (i.e. REGON register). The Social Insurance Institution (ZUS) (Central Register of Contributors), on the other hand, will receive information from CRP KEP. Thanks to this, it is not necessary to report the suspension separately to the Social Insurance Institution.
Note! The company is deregistered as a payer from the Social Insurance Institution (ZUS) automatically. However, partners who pay contributions for their own insurance must personally de-register from the Social Insurance Institution (ZUS) as payers and de-register from the insurance system.
Resumption of the company's activity
Application for resumption of operations must be made within a maximum of 24 months. If the application is not submitted, the company will be invited to submit such an application within 7 days, otherwise the penalty will be applied. There are no court fees for an application for a resumption of suspended activity.