The aim of this article is to analyze the start allowance provided by ZUS (Social Insurance Institution), introduced by Article 18 of the Law of Entrepreneurs that came into force on 30 April 2018. Being the most important act of the Constitution for Business, the Law of Enterpreneurs is to increase creation of enterprises by supplying favourable and transparent environment for business. Enterpreneurs who take advantage of the ZUS start allowance do not have to pay social security contributions for the first six months of running their business. However, taking advantage of the ZUS start allowance means also exclusion from the social security system. The author attempts to focus readers’ attention on the risks involved in taking advantage of the ZUS start allowance.