Suspension of the activity allows, inter alia, to avoid the obligation to pay contributions to the Social Security Institution, and at the same time it gives you the possibility to take orders at any time.
During the period of suspension of activity you do not lose a status of active entrepreneur, however some of your obligations are limited.
Suspension of the activity by entrepreneur entered in the CEIDG
The possibility to suspend performance of an economic activity and resumption of economic activity arises from the provisions of the Act on freedom of economic activity.
Remember, business activity may be suspended by entrepreneur who does not employ workers. Entrepreneur not employing workers is the one who did not establish an employment relationship with employees within the meaning of the provisions of the Labour Code.
You can also suspend the activity in order to take care of the child. For more information, see the article Suspension of business activity to take care of a child.
Suspension of activity during the conduct of a civil-law partnership
In case of exercise of an economic activity in the form of a civil-law partnership, the suspension of business is in effect provided it was suspended by all shareholders. Find out more.
From 1 July 2011, the entrepreneur conducting business activity, as a partner in more than one civil law partnership may suspend the performance of economic activity in one or more of such partnerships. If the person engages in an economic activity in various legal forms, he/she may suspend the performance of an economic activity in one of these forms.
Suspension of the activity of the company registered in the National Court Register (KRS)
In the case of the performance of activity in the form of a partnership or capital company the suspension of operation is also possible. In order to suspend it the shareholders must adopt a resolution and then lodge an application KRS-Z62 to court. The application shall be accompanied by a resolution and a declaration of non-employment of workers.
NIP-8 form should be also submitted to the tax ofice.
If you want to know more about the suspension of business activity of company entered in the National Court Register, check the additional information in the guide Suspension of business activity, where you can find out how the suspension of activity looks like in case of different forms of activity.
The period of the suspension and resumption of activities
Suspensions can be made generally for a period from 30 days to 24 months. However, there are some exceptions you need to keep in mind. The consequences of the lack of resumption of activity are different for CEIDG and KRS.
If you do not resume activity before the expiry of a period of 24 months from the date of its suspension, the Minister of Development will delete you from the CEIDG.
Note! From 19 May 2016, entrepreneus who before the expiry of a period of 24 months do not resume their economic activity will be automatically removed from CEIDG (without the issuance of an administrative decision). Read the additional information in the article The period of suspension of economic activity, sanctions for failure to resume activities
My rights and obligations during the period of suspension
During the period of suspension of the exercise of business activities the entrepreneur cannot carry out business activities and achieve current income from non-agricultural economic activity.
Find out what you can and cannot do in the period of suspension of activity. Read the article - Operations carried out during the period of suspension.
Public-law liabilities during the period of suspension of activity
The primary benefit related to the suspension of business is the fact that the suspension affects your public-law liabilities, in particular, exempts from the payment of series of obligations regarding social insurance and making tax advance payments and submitting returns on tax on goods and services.
Check out our interactive guide for more inforation -Suspension of business.
You are an entrepreneur entered in CEIDG and you already know how to suspend the activity - go to the form - Updating of data in the CEIDG - Suspension of economic activity.
Resumption of economic activity
If you suspended economic activity, you can resume its conduct at any time. It should be noted that the suspension period declared by the entrepreneur when applying for suspension is not of a binding nature. This means that, even if the entrepreneur has ceased operating for a year, he can resume business e.g. after three months. A prerequisite is to submit an application for resumption of economic activity to the competent registration authority. Resumption shall not restrict the right of the suspension of activity in the future. If the entrepreneur does not resume business before the expiry of a period of 24 months from the date of suspension of economic activity, the entry for that activity in CEIDG or KRS may be removed ex officio (automatically).
The application for entry in the CEIDG of information on the resumption of economic activity can be submitted: in person at the nearest municipal/city office, electronically on the CEIDG website (signed with an electronic signature, verified by a qualified certificate, a certified signature trusted ePUAP profile, by electronic means in an anonymous mode - then within 7 days from the date of completion of the application one must visit the office in order to confirm their identity. Official finds the CEIDG application after the code of the application, prints it and submits to the applicant for signature. In this case, the date of submission of the application shall be the date on which the applicant has signed the application in the municipal office, sent it to the municipal/city office provided that it bears the handwritten signature of the applicant certified by a notary.
An entrepreneur registered in KRS may also be required to undertake relevant activities (resumption or liquidation of activity) and in case of omission may even be fined.
As a result, the resumption of business activity requires only to inform the relevant authorities (town hall or the registration court, tax office, ZUS, GUS) and in an appropriate form (the need to use appropriate forms). In most cases, the principle of ‘single window' is applicable where the above mentioned formalities can be carried out. More information on the resumption of activity and obligations entailed can be found in the interactive guide I resume the conduct of economic activity
Responsibilities and entitlements notably in the field of settlement of income tax and social security and health contributions involve both entrepreneurs and shareholders of partnerships (registered partnership, professional partnership, limited partnership).
If you plan childcare, you can suspend activity and gain the right to payment of social security contributions from the budget. Learn more about this topic.Share Print