{"id":12521,"date":"2022-07-15T10:21:39","date_gmt":"2022-07-15T08:21:39","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=12521"},"modified":"2026-07-15T14:08:51","modified_gmt":"2026-07-15T12:08:51","slug":"osoba-wspolpracujaca-a-skp-co-warto-wiedziec","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/osoba-wspolpracujaca-a-skp","title":{"rendered":"Osoba wsp\u00f3\u0142pracuj\u0105ca a SKP<sup>\u00ae<\/sup> &#8211; co warto wiedzie\u0107?"},"content":{"rendered":"<p>W wielu firmach mo\u017cna spotka\u0107 si\u0119 z tym, \u017ce w\u015br\u00f3d pracownik\u00f3w znajduj\u0105 si\u0119 cz\u0142onkowie rodziny w\u0142a\u015bciciela. \u00a0Definicja osoby wsp\u00f3\u0142pracuj\u0105cej zosta\u0142a bardzo szczeg\u00f3\u0142owo opisana w ustawie o systemie ubezpiecze\u0144 spo\u0142ecznych: <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU19981370887\">https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=WDU19981370887<\/a>. Zgodnie z t\u0105 ustaw\u0105, za osob\u0119 wsp\u00f3\u0142pracuj\u0105c\u0105 uwa\u017ca si\u0119:<\/p>\n<ul>\n<li>ma\u0142\u017conka,<\/li>\n<li>dzieci w\u0142asne lub dzieci drugiego ma\u0142\u017conka i dzieci przysposobione,<\/li>\n<li>rodzic\u00f3w,<\/li>\n<li>macoch\u0119 i ojczyma,<\/li>\n<\/ul>\n<p>pozostaj\u0105cych we wsp\u00f3lnym gospodarstwie domowym i wsp\u00f3\u0142pracuj\u0105cych przy prowadzeniu dzia\u0142alno\u015bci.<\/p>\n<p>Zasady zatrudniania cz\u0142onk\u00f3w rodziny przez przedsi\u0119biorc\u0119 nie r\u00f3\u017cni\u0105 si\u0119 w zasadzie od obowi\u0105zuj\u0105cych w przypadku obcych pracownik\u00f3w. Oznacza to, i\u017c podstaw\u0105 takiego zatrudnienia mo\u017ce by\u0107 stosunek pracy (czyli umowa o prac\u0119), jak i ka\u017cdy inny stosunek, na podstawie kt\u00f3rego mo\u017ce by\u0107 \u015bwiadczona praca &#8211; np. umowa zlecenia.<\/p>\n<p>Poni\u017cej poka\u017cemy, jak U\u017cytkownik programu SKP<sup>\u00ae<\/sup><strong>\u00a0powinien wprowadzi\u0107 i rozliczy\u0107 osob\u0119 wsp\u00f3\u0142pracuj\u0105c\u0105, <\/strong>z podzia\u0142em na dwie formy zatrudnienia:<\/p>\n<p><span style=\"font-size: 14pt;\"><strong><u>Zatrudnienie na umow\u0119 o prac\u0119 <\/u><\/strong><\/span><\/p>\n<p>Osob\u0119 wsp\u00f3\u0142pracuj\u0105c\u0105 z w\u0142a\u015bcicielem wprowadzamy w <em>Danych osobowych<\/em> poprzez przycisk [Dodaj].\u00a0 W oknie edycji wprowadzamy w polu Typ oznaczenie [Y].<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-1.png\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-12523\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-1.png\" alt=\"\" width=\"575\" height=\"500\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-1.png 609w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-1-300x261.png 300w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><\/p>\n<p>Nast\u0119pnie:<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Uzupe\u0142niamy pozosta\u0142e dane, tj.:\u00a0 Nazwisko, Imiona, NIP, Dat\u0119 i miejsce urodzenia, Imi\u0119 ojca i matki, adres zamieszkania, konto bankowe w cz\u0119\u015bci Og\u00f3lne.<\/li>\n<li>Uzupe\u0142niamy w zak\u0142adce Podatki i ZUS: kod tytu\u0142u ubezpieczenia, np. 05 11 00. Po prawej stronie znajduj\u0105 si\u0119 informacje dotycz\u0105ce ZUS, kt\u00f3re r\u00f3wnie\u017c nale\u017cy uzupe\u0142ni\u0107:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Po pierwsze w tabeli Uwzgl\u0119dnij w zdejmujemy oznaczenia w kolumnie PIT 4, zostawiamy natomiast kropki ZUS.<\/li>\n<li>Po drugie: okre\u015blamy, jakim sk\u0142adkom ZUS podlega osoba wsp\u00f3\u0142pracuj\u0105ca. Oznacze\u0144 tych dokonujemy pod przyciskiem [Sk\u0142adki ZUS]. Kolumna R- odpowiada sk\u0142adce rentowej , E- emerytalnej, C \u2013 chorobowej, W \u2013 wypadkowej, Z \u2013 zdrowotnej FP- Fundusz Pracy, pod kt\u00f3rym kryje si\u0119 te\u017c Fundusz Solidarno\u015bciowy.<\/li>\n<li>Nast\u0119pnie odznaczamy uj\u0119cie tej osoby w kolumnie: PIT4, klikaj\u0105c dwa razy w kwadracik przy: [Uwzgl\u0119dniaj w PIT 4].<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-2.png\"><img decoding=\"async\" class=\"alignnone wp-image-12524\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-2.png\" alt=\"\" width=\"602\" height=\"517\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-2.png 824w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-2-300x258.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-2-768x660.png 768w\" sizes=\"(max-width: 602px) 100vw, 602px\" \/><\/a><\/p>\n<p>Za osob\u0119 wsp\u00f3\u0142pracuj\u0105c\u0105 sk\u0142adki ZUS op\u0142aca\u0107 nale\u017cy w wymiarze tak, jak za przedsi\u0119biorc\u0119. Przechodzimy wi\u0119c do: P\u0142ace i ZUS, tam dokonujemy edycji w\u0142a\u015bciwego miesi\u0105ca i wprowadzamy podstawy sk\u0142adek z odpowiednimi kodami :<\/p>\n<ul style=\"list-style-type: square;\">\n<li>51 \u2013 podstaw\u0119 do spo\u0142ecznego wynosz\u0105cej 3 553,20 z\u0142 w 2022 roku \u2013 zaznaczamy podleg\u0142o\u015b\u0107 [E] i [C]<\/li>\n<\/ul>\n<ul>\n<li>52 \u2013 podstaw\u0119 do zdrowotnego (75% przeci\u0119tnego miesi\u0119cznego wynagrodzenia w czwartym kwartale roku poprzedniego)\u2013 gdzie zaznaczymy tylko [Z] .<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-3.png\"><img decoding=\"async\" class=\"alignnone wp-image-12525\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-3.png\" alt=\"\" width=\"604\" height=\"550\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-3.png 637w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-3-300x273.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/><\/a><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Je\u017celi osoba wsp\u00f3\u0142pracuj\u0105ca otrzymuje wynagrodzenie za \u015bwiadczon\u0105 prac\u0119, nale\u017cy j\u0105 wprowadzi\u0107 jeszcze raz w Danych osobowych, tym razem ju\u017c z typem [P], jak zwyk\u0142ego pracownika. W tym celu stoj\u0105c na tej osobie w zak\u0142adce: Dane Osobowe wybieramy: Opcje \u2013&gt; [Kopiuj dane osobowe].<\/li>\n<li>Nast\u0119pnie potwierdzisz ch\u0119\u0107 dopisania nowej osoby z jednakowymi danymi osobowymi. W\u00f3wczas zostanie za\u0142o\u017cona druga osoba.<\/li>\n<li>Nast\u0119pnie klikamy: [Edytuj], zmieniamy typ na [P].<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-4.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12526\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-4.png\" alt=\"\" width=\"613\" height=\"527\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-4.png 824w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-4-300x258.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-4-768x660.png 768w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/a><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Nast\u0119pnie zaznacz Uwzgl\u0119dniaj w PIT 4, a odznacz w ZUS. Zdejmujemy te\u017c uwzgl\u0119dnienie poszczeg\u00f3lnych sk\u0142adek pod przyciskiem ZUS , klikaj\u0105c dwa razy w kwadracik przy danej sk\u0142adce.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-5.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12527\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-5.png\" alt=\"\" width=\"618\" height=\"530\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-5.png 825w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-5-300x257.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-5-768x659.png 768w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><\/a><\/p>\n<p>Pozostaje jeszcze wyliczy\u0107 kwot\u0119 do wyp\u0142aty. W tym celu przechodzimy do P\u0142ace i ZUS, znajdujemy t\u0119 osob\u0119 z typem [P] i wybieramy [Edytuj]. We w\u0142a\u015bciwym miesi\u0105cu, w: Sk\u0142adnikach wynagrodzenia z kodem 11 wprowadzamy kwot\u0119 brutto wynagrodzenia i zaznaczamy kropk\u0119 w kolumnie [D]. Zostanie w\u00f3wczas naliczony podatek dochodowy, wystarczy wi\u0119c wskaza\u0107 odpowiednie koszty uzyskania przychodu w pozycji Koszt : k \u2013 standardowe, K- podwy\u017cszone i ulg\u0119 podatkow\u0105.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-6.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12528\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-6.png\" alt=\"\" width=\"631\" height=\"574\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-6.png 803w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-6-300x273.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-6-768x699.png 768w\" sizes=\"(max-width: 631px) 100vw, 631px\" \/><\/a><\/p>\n<p>W przypadku osoby wsp\u00f3\u0142pracuj\u0105cej, kt\u00f3ra p\u0142aci sk\u0142adki ZUS jak w\u0142a\u015bciciel,\u00a0 przy naliczeniu wyp\u0142aty nie odliczymy sk\u0142adek ZUS, stanowi\u0105 one bowiem koszt w\u0142a\u015bciciela i mog\u0105 by\u0107 odliczone w zak\u0142adce: Podatek. W\u00f3wczas w \u0179r\u00f3d\u0142ach odlicze\u0144 przy Aktualizacji obok osoby w\u0142a\u015bciciela , nale\u017cy wskaza\u0107 w pozycji Osoba 2\/1 \u2013 osob\u0119 wsp\u00f3\u0142pracuj\u0105c\u0105, kt\u00f3r\u0105 wska\u017cemy w rozwijanej li\u015bcie.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-7.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-12529\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-7.png\" alt=\"\" width=\"520\" height=\"458\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-7.png 520w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-7-300x264.png 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/a><\/p>\n<p><span style=\"font-size: 14pt;\"><strong><u>Umowa zlecenia <\/u><\/strong><\/span><\/p>\n<p>W przypadku zatrudnienia cz\u0142onka rodziny w ramach umowy zlecenie sk\u0142adki ZUS naliczane s\u0105 od wynagrodzenia, tak jak w przypadku innych pracownik\u00f3w. W Danych osobowych wprowadzamy wi\u0119c t\u0119 osob\u0119 z typem [UZ]:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-8.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12530\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-8.png\" alt=\"\" width=\"651\" height=\"559\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-8.png 824w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-8-300x258.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-8-768x660.png 768w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/><\/a><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Wprowadzamy w\u0142a\u015bciwy kod tytu\u0142u ubezpieczenia i okre\u015blamy podleg\u0142o\u015bciom sk\u0142adkom ZUS i podatkowi dochodowemu PIT:<\/li>\n<li><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-9.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12531\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-9.png\" alt=\"\" width=\"613\" height=\"526\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-9.png 824w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-9-300x258.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-9-768x660.png 768w\" sizes=\"(max-width: 613px) 100vw, 613px\" \/><\/a><\/li>\n<\/ul>\n<p>Nast\u0119pnie w: P\u0142ace i ZUS wprowadzamy otrzymane wynagrodzenie:<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-10.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12532\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-10.png\" alt=\"\" width=\"657\" height=\"599\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-10.png 803w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-10-300x273.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2022\/07\/art-15.07-10-768x699.png 768w\" sizes=\"(max-width: 657px) 100vw, 657px\" \/><\/a><\/p>\n<p><strong>Ewelina Mandziuk<br \/>\n<\/strong><em>Samodzielny Specjalista ds. Finansowych i Prawnych<\/em><\/p>\n<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/osoba-wspolpracujaca-a-skp'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fosoba-wspolpracujaca-a-skp\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 4px;vertical-align:middle;background-repeat:repeat;overflow:hidden;padding:0;cursor:pointer;box-sizing:content-box\"><svg 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