Suspension of Business Activity by an Entrepreneur Entered in the CEIDG
1. Is There a Fee for an Application to Suspend Business Activity?
No. There is no fee for an application to suspend business activity.
A fee is charged only where a proxy acts on behalf of the applicant: in that case it is a stamp duty of PLN 17.
See also: Company Audit (Due Diligence)
2. I Have Two Employees Under Employment Contracts. Can I Suspend My Business Activity?
No. Only an entrepreneur who does not have employees may suspend business activity.
The only exception concerns employees who do not perform work for the employing entrepreneur, namely:
- employees on maternity leave,
- employees on leave on the terms of maternity leave,
- employees on childcare leave or parental leave who do not combine parental leave with work for the employer granting that leave.
Legal basis: Article 22(1) and (2) of the Entrepreneurs' Law (the "EL")
3. I Am Both an Entrepreneur Running a Sole Proprietorship and a Partner in a Civil Law Partnership. Can I Suspend Both Activities?
No. An entrepreneur conducting business activity as a partner in a civil law partnership and outside that partnership may suspend business activity in one of these forms.
Legal basis: Article 22(3) EL
4. I Am a Partner in a Two-Person Civil Law Partnership. Must the Other Partner Also Suspend Activity for Me to Suspend Activity in the Partnership?
Yes. Where business activity is conducted in a civil law partnership, the suspension of business activity is effective on condition that all partners suspend it.
Legal basis: Article 22(5) EL
See also: Commercial Law (in Polish)
5. Can Business Activity Be Suspended Again?
Yes. No provision prohibits suspending business activity again.
6. For How Long Can Business Activity Be Suspended?
An entrepreneur entered in the Central Register and Information on Economic Activity (CEIDG) may suspend business activity for an indefinite period or a fixed period, which may not be shorter than 30 days.
Legal basis: Article 23(1) EL
7. Can the Application Be Filed Electronically?
Yes. The application must then be signed with a Trusted Profile (Profil Zaufany) or a qualified electronic signature.
8. Which Contributions Are Not Paid During the Suspension of Business Activity?
During the suspension of business activity, the entrepreneur does not pay for sickness and accident insurance.
Contributions to pension and disability insurance, in turn, are voluntary (as a rule).
Legal basis: Article 36a(1) of the Social Insurance System Act
9. I Am a Party to Pending Court Proceedings. Will I Be Able to Take Part in the Hearing as a Party?
Yes. During the suspension of business activity, the entrepreneur has the right or the obligation to take part in court, tax and administrative proceedings connected with the business activity conducted before the date of suspension.
Legal basis: Article 25(2)(2) EL
10. I Am the Tenant of the Premises in Which I Conduct Business Activity. Can I Pay Rent to the Landlord?
Yes. During the suspension of business activity, the entrepreneur may perform all activities necessary to maintain or secure the source of income, including terminating previously concluded agreements.
Legal basis: Article 25(2)(1) EL
Legal basis:
- Act of 6 March 2018, the Entrepreneurs' Law (consolidated text, Journal of Laws of 2019, item 1292)
- Act of 6 March 2018 on the Central Register and Information on Economic Activity and the Information Point for Entrepreneurs (consolidated text, Journal of Laws of 2019, item 1291)
- Act of 13 October 1998 on the Social Insurance System (consolidated text, Journal of Laws of 2020, item 266, as amended)
- Act of 16 November 2006 on Stamp Duty (consolidated text, Journal of Laws of 2019, item 1000, as amended).
