Trainee vor attorney – does the difference in status determine the right to the “start-up relief”?

The system offers a two-stage support structure: first, a six-month “start-up relief” exempting new business owners from social insurance contributions, followed by a 24-month period of reduced contributions calculated on only 30% of the minimum wage. In 2025, this means contributions based on an amount of PLN 1,399.80, and from the beginning of 2026 — PLN 1,441.80.

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Key legal doubts

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The main obstacle to claiming the relief lies in the provision excluding individuals who “carry out business activities for a former employer within the same scope as tasks performed under prior employment.” For lawyers, this raised an obvious question: does a trainee who performs legal tasks under a supervisor not carry out the same work they would later perform as an independent attorney or legal counsel?

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Case law

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In its judgment of 12 February 2013 (II UK 184/12), the Supreme Court held that legal training (application) is primarily a form of professional education — a preparatory stage before independently practicing as a legal counsel. As a result, the activities of a trainee differ substantially from those of a qualified lawyer.

The Supreme Court’s resolution of 10 April 2013 (II UZP 2/13), concerning an attorney providing services to the same law firm where they had trained, confirmed this position. The Court ruled that:

“The basis for calculating pension and disability insurance contributions for an attorney conducting business activity during the first 24 months may be the declared amount not lower than 30% of the minimum wage, even if the activity is performed for a former employer with whom they had been employed as a trainee attorney.”

In its reasoning, the Court emphasized the fundamental differences between the status of a trainee and a fully qualified lawyer. The duties and powers of a trainee attorney are distinct from those of an attorney — a trainee acts under explicit authorization and supervision, whereas a qualified lawyer practices independently and bears full civil and professional liability for their actions.

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Extension to other professions

The Supreme Court reaffirmed this interpretation in its judgment of 26 May 2021 (II USKP 45/21), extending the principle to other professions requiring training periods. The Court stated that:

“The performance of professional training duties under the supervision of experienced specialists for the purpose of obtaining a relevant certificate that authorizes independent practice, even when done for a former employer, does not constitute activities within the scope of the later business activity.”

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Practical implications

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For lawyers starting independent practice, this means potential savings of up to PLN 40,000 in the initial stage of their business.
For the first six months, they may be entirely exempt from social insurance contributions (paying only health insurance), and for the next 24 months, they may pay reduced contributions based on the significantly lowered base.

Importantly, the regulations do not require breaking ties with the former employer. A lawyer may continue to provide services to the law firm where they trained, as long as they do so as an independent attorney or legal counsel — not as a supervised trainee.

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If you have just completed your legal training and plan to open your own practice, remember that continuing cooperation with your former employer does not restrict your right to reliefs. The Supreme Court’s rulings clearly distinguish between the duties of a trainee and those of an independent legal professional, confirming the full right to benefit from available contribution preferences.

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