[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"advice-en-instructor-yoga-zumba":3},{"slug":4,"title":5,"excerpt":6,"body":7,"datePublished":8,"dateModified":8},"instructor-yoga-zumba","Yoga or Zumba instructor: firm, ryczałt and ZUS in 2026","Yoga or Zumba instructor: when unregistered activity is enough, whether ryczałt is 8.5% or 15% and how much ZUS costs in the first years of a firm.","\u003Cp>A yoga, Zumba or other movement instructor can choose from several forms of cooperation with participants and clubs: unregistered activity, a mandate contract (umowa zlecenie) with a school or club, or their own sole proprietorship. The profession is not regulated in Poland, so no licence is required to set up a firm — what matters are the tax decisions, because whether classes are educational or recreational determines the ryczałt rate: 8.5% or 15%.\u003C\u002Fp>\u003Ch2>Three models of instructor work\u003C\u002Fh2>\u003Ctable>\u003Cthead>\u003Ctr>\u003Cth>Model\u003C\u002Fth>\u003Cth>For whom\u003C\u002Fth>\u003Cth>Main limitations\u003C\u002Fth>\u003C\u002Ftr>\u003C\u002Fthead>\u003Ctbody>\u003Ctr>\u003Ctd>Unregistered business activity (działalność nierejestrowana)\u003C\u002Ftd>\u003Ctd>People starting out, running a few classes a week alongside employment\u003C\u002Ftd>\u003Ctd>Revenue up to PLN 10,813.50 in each quarter of 2026; no business activity in the last 60 months\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Mandate contract with a club or school\u003C\u002Ftd>\u003Ctd>Instructors working for one or two places according to their schedule\u003C\u002Ftd>\u003Ctd>No freedom in setting prices and groups; contributions are paid by the client\u003C\u002Ftd>\u003C\u002Ftr>\u003Ctr>\u003Ctd>Sole proprietorship (JDG)\u003C\u002Ftd>\u003Ctd>People organising their own classes, workshops, trips, cooperating with many clubs\u003C\u002Ftd>\u003Ctd>Record-keeping duties and entrepreneur's ZUS\u003C\u002Ftd>\u003C\u002Ftr>\u003C\u002Ftbody>\u003C\u002Ftable>\u003Cp>According to information on \u003Ca href=\"https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F00115\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl\u003C\u002Fa>, in 2026 revenue from unregistered business activity cannot exceed PLN 10,813.50 per quarter (225% of the minimum wage). Note: if under this formula the instructor runs classes for a club under a mandate or other services contract, the club as the client registers them for insurance. We discuss the rules of this form more broadly in our article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-is-unregistered-business-activity-for\">unregistered business activity\u003C\u002Fa>.\u003C\u002Fp>\u003Ch2>Firm registration and PKD codes\u003C\u002Fh2>\u003Cp>A sole proprietorship is registered free of charge in CEIDG, and the application goes at the same time to the tax office, ZUS and GUS. From 1 January 2025, the PKD 2025 classification is in force. Instructors usually indicate code 85.51.Z as the predominant one, covering sports education and sporting and recreational activities, with additional codes for the activity of sports facilities and training halls if they rent their own hall, and retail trade codes appropriate for goods offered, where they plan to sell accessories — PKD 2025 no longer has a separate code for internet sales. The PKD code is of a statistical nature — the tax is determined by the classification of the service under PKWiU.\u003C\u002Fp>\u003Ch2>Ryczałt: 8.5% or 15%\u003C\u002Fh2>\u003Cp>For most instructors, ryczałt on recorded revenue is the most advantageous, as costs in this sector (hall, licensed music, mats, travel) are usually small relative to revenue. The \u003Ca href=\"https:\u002F\u002Fisap.sejm.gov.pl\u002Fisap.nsf\u002FDocDetails.xsp?id=WDU20250000843\" target=\"_blank\" rel=\"noopener noreferrer\">Act on flat-rate income tax\u003C\u002Fa> provides for two rates that may apply here:\u003C\u002Fp>\u003Cul>\u003Cli>\u003Cstrong>8.5%\u003C\u002Fstrong> — for education services (PKWiU section 85), including teaching yoga, dance or other forms of movement in the form of courses and classes with a programme;\u003C\u002Fli>\u003Cli>\u003Cstrong>15%\u003C\u002Fstrong> — for services related to sport, entertainment and recreation (PKWiU section 93), e.g. making a gym or exercise hall available, organising recreational events.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>The border can be thin. Classes in which the instructor teaches technique according to a programme are usually an educational service; mere making a space for exercise available is a recreational one. In case of doubt it is worth securing an individual tax ruling. A full overview of rates is in our article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwhat-is-ryczalt-and-its-rates\">ryczałt on recorded revenue\u003C\u002Fa>.\u003C\u002Fp>\u003Cp>Example: an instructor runs 12 yoga classes a week and earns PLN 9,000 of revenue per month. At the 8.5% rate, ryczałt is PLN 765 per month (before deducting half of the paid health contribution). At the wrongly adopted 15% rate she would pay PLN 1,350 — the annual difference exceeds PLN 7,000.\u003C\u002Fp>\u003Ch2>ZUS in the first years of activity\u003C\u002Fh2>\u003Cp>According to data on \u003Ca href=\"https:\u002F\u002Fwww.biznes.gov.pl\u002Fpl\u002Fportal\u002F00274\" target=\"_blank\" rel=\"noopener noreferrer\">biznes.gov.pl\u003C\u002Fa>, a new entrepreneur can use successive reliefs:\u003C\u002Fp>\u003Col>\u003Cli>\u003Cstrong>start-up relief\u003C\u002Fstrong> — for 6 months with no social contributions (only the health contribution is paid);\u003C\u002Fli>\u003Cli>\u003Cstrong>preferential contributions\u003C\u002Fstrong> — for the next 24 months on a base of PLN 1,441.80 (30% of the minimum wage), without the Labour Fund and Solidarity Fund;\u003C\u002Fli>\u003Cli>\u003Cstrong>full contributions\u003C\u002Fstrong> — on the minimum base of PLN 5,652 in 2026; social contributions excluding health then amount to PLN 1,926.76 per month, and with annual revenue up to PLN 120,000 Mały ZUS Plus can be considered.\u003C\u002Fli>\u003C\u002Fol>\u003Cp>The health contribution on ryczałt depends on annual revenue: up to PLN 60,000 it is PLN 498.35 per month, from PLN 60,000 to PLN 300,000 — PLN 830.58. An instructor simultaneously employed on a contract with at least the minimum wage does not have to pay social contributions from the firm, only the health one.\u003C\u002Fp>\u003Ch2>VAT, cash register and contracts\u003C\u002Fh2>\u003Cul>\u003Cli>\u003Cstrong>VAT\u003C\u002Fstrong> — in 2026 the turnover-based exemption applies up to PLN 240,000 of sales per year. Most instructors operate within this limit.\u003C\u002Fli>\u003Cli>\u003Cstrong>Cash register\u003C\u002Fstrong> — selling passes to private persons is as a rule recorded on a cash register, but up to PLN 20,000 of turnover a year an exemption applies. Details and further exemptions are described in our article on \u003Ca href=\"\u002Fen\u002Fadvice\u002Fwho-needs-a-cash-register\">cash registers\u003C\u002Fa>.\u003C\u002Fli>\u003Cli>\u003Cstrong>Contract with a club\u003C\u002Fstrong> — when cooperating within one's own firm, it is worth ensuring that the contract does not impose a schedule and subordination like in employment; agree the rules for cancelling classes, substitutions and rights to the name of one's own programme.\u003C\u002Fli>\u003Cli>\u003Cstrong>Music licences and insurance\u003C\u002Fstrong> — in classes in one's own hall, playing music may require fees to collective management organisations; business liability insurance is not mandatory but protects against claims in the event of a participant's injury.\u003C\u002Fli>\u003C\u002Ful>\u003Ch2>Instructor's starting checklist\u003C\u002Fh2>\u003Col>\u003Cli>Estimating quarterly revenue and the decision: unregistered or a firm.\u003C\u002Fli>\u003Cli>Choice of PKD 2025 codes and form of taxation (on ryczałt — determining which classes are educational).\u003C\u002Fli>\u003Cli>Registration in CEIDG with an application for start-up relief.\u003C\u002Fli>\u003Cli>A separate business account and a system for selling passes with payment confirmations.\u003C\u002Fli>\u003Cli>Class rules and participants' consent to data processing.\u003C\u002Fli>\u003C\u002Fol>\u003Ch2>How Good Balance can help\u003C\u002Fh2>\u003Cp>We help instructors choose the model of operation, pick PKD codes and the ryczałt rate, register the firm with start-up relief and run ongoing settlements. Details are on the page \u003Ca href=\"\u002Fen\u002Fservices\u002Flegal\u002Fprivate-entrepreneurship\">support for sole proprietorships\u003C\u002Fa>.\u003C\u002Fp>","2026-10-09"]