{"id":12921,"date":"2023-02-06T14:12:09","date_gmt":"2023-02-06T13:12:09","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=12921"},"modified":"2025-11-21T07:48:10","modified_gmt":"2025-11-21T06:48:10","slug":"ulga-na-start-sprawdz-czy-mozesz-z-niej-skorzystac-2","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/na-czym-polega-ulga-na-start-i-dla-kogo\/","title":{"rendered":"Ulga na start \u2013 sprawd\u017a, czy mo\u017cesz z niej skorzysta\u0107!"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12921\" class=\"elementor elementor-12921\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-804d314 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"804d314\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3f94fc3\" data-id=\"3f94fc3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-11e1168 elementor-widget elementor-widget-text-editor\" data-id=\"11e1168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Obci\u0105\u017cenia sk\u0142adkowe na rzecz Zak\u0142adu Ubezpiecze\u0144 Spo\u0142ecznych (ZUS) to przykry obowi\u0105zek. Narzekaj\u0105 na niego szczeg\u00f3lnie ci spo\u015br\u00f3d przedsi\u0119biorc\u00f3w, kt\u00f3rzy prowadz\u0105 biznes na ma\u0142\u0105 skal\u0119. Nie ma w tym nic dziwnego, poniewa\u017c <strong>koszty ZUS<\/strong> mog\u0105 stanowi\u0107 znaczn\u0105 cz\u0119\u015b\u0107 bud\u017cetu przedsi\u0119biorstwa. Z drugiej jednak strony trzeba mie\u0107 na uwadze, \u017ce na pocz\u0105tkowym etapie prowadzenia dzia\u0142alno\u015bci gospodarczej mo\u017cna liczy\u0107 na rozwi\u0105zania ulgowe. Jednym z nich jest tzw.<strong> ulga na start. Na czym polega ulga na start ZUS?<\/strong> Je\u015bli chcesz pozna\u0107 szczeg\u00f3\u0142owe informacje na ten temat, przeczytaj poni\u017cszy artyku\u0142.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5ee1fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5ee1fd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7f66732\" data-id=\"7f66732\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46133ed elementor-widget elementor-widget-heading\" data-id=\"46133ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulga na start \u2013 na czym to polega?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4837e82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4837e82\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e698764\" data-id=\"e698764\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-238a498 elementor-widget elementor-widget-text-editor\" data-id=\"238a498\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\"><strong>Czym jest ulga na start?<\/strong> Istota tego rozwi\u0105zania jest w gruncie rzeczy do\u015b\u0107 prosta. Polega ona na zwolnieniu pocz\u0105tkuj\u0105cego przedsi\u0119biorcy z obowi\u0105zku op\u0142acania sk\u0142adek z tytu\u0142u nast\u0119puj\u0105cych<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">ubezpiecze\u0144:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">emerytalne,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">rentowe,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">chorobowe,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">wypadkowe,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">na Fundusz Pracy,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">na Fundusz Solidarno\u015bciowy.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Trzeba przy tym pami\u0119ta\u0107, \u017ce wci\u0105\u017c obligatoryjne jest terminowe op\u0142acanie sk\u0142adki zdrowotnej. Zasadniczo, nie przewiduje si\u0119 sytuacji, w kt\u00f3rej mo\u017cliwe jest zwolnienie z obowi\u0105zku op\u0142acania sk\u0142adki na ubezpieczenie zdrowotne w ramach prowadzonej dzia\u0142alno\u015bci rejestrowanej.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ecb834 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ecb834\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9ff69cd\" data-id=\"9ff69cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83c1e06 elementor-widget elementor-widget-heading\" data-id=\"83c1e06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulga na start a ma\u0142y ZUS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-089dd75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"089dd75\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-79cbd0a\" data-id=\"79cbd0a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6547a27 elementor-widget elementor-widget-text-editor\" data-id=\"6547a27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\"><strong>Ulga na start<\/strong> oraz <strong>ZUS preferencyjny<\/strong> to dwa odmienne rozwi\u0105zania dla pocz\u0105tkuj\u0105cych przedsi\u0119biorc\u00f3w. Podatnik\u00f3w z pewno\u015bci\u0105 zadowoli informacja, \u017ce <strong>po up\u0142ywie obowi\u0105zywania ulgi na start mo\u017cna op\u0142aca\u0107 przez pe\u0142en, 24-miesi\u0119czny okres obni\u017cony ZUS.<\/strong> Wi\u0119cej informacji na temat wysoko\u015bci sk\u0142adek preferencyjnych znajduje si\u0119 w dalszej cz\u0119\u015bci tekstu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-47c97f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"47c97f4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-24151bf\" data-id=\"24151bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a9c6b22 elementor-widget elementor-widget-image\" data-id=\"a9c6b22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f81e21e elementor-widget elementor-widget-heading\" data-id=\"f81e21e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jaka jest podstawa prawna?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1296381 elementor-widget elementor-widget-text-editor\" data-id=\"1296381\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Najwa\u017cniejszym aktem prawnym, kt\u00f3ry reguluje kwestie zwi\u0105zane ze stosowaniem <strong>ulgi na start,<\/strong> jest Ustawa z dnia 06.03.2018 roku Prawo przedsi\u0119biorc\u00f3w (Dz.U. 2018 poz. 646). Kwestii tej zosta\u0142 po\u015bwi\u0119cony art. 18. Opisuje si\u0119 w nim przede wszystkim podmioty, kt\u00f3re maj\u0105 mo\u017cliwo\u015b\u0107 rozliczania obci\u0105\u017ce\u0144 ZUS w ramach ulgi na start.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Informacje na temat tego, <strong>na czym polega ulga na start,<\/strong> mo\u017cna znale\u017a\u0107 r\u00f3wnie\u017c na stronie rz\u0105dowej<\/span><a href=\"https:\/\/www.biznes.gov.pl\/pl\/portal\/00285\"> <span style=\"font-weight: 400;\">biznes.gov.pl<\/span><\/a><span style=\"font-weight: 400;\">. Warto jednak mie\u0107 na uwadze, \u017ce przed podejmowaniem tak kluczowych \u2013 z punktu widzenia prowadzonego biznesu \u2013 decyzji, jak zmiana sposobu rozliczania sk\u0142adek ZUS-owskich, konieczne jest zapoznanie si\u0119 z obowi\u0105zuj\u0105cymi przepisami prawnymi.<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f937ee6 elementor-widget elementor-widget-heading\" data-id=\"f937ee6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulga na start ZUS \u2013 jakie podmioty s\u0105 uprawnione?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b8c2b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b8c2b7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d4a6d5e\" data-id=\"d4a6d5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e2a0feb elementor-widget elementor-widget-text-editor\" data-id=\"e2a0feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Wed\u0142ug stanu <strong>na 2025 rok z ulgi na start mog\u0105 skorzysta\u0107 podatnicy prowadz\u0105cy zarobkow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz<\/strong>\u0105. Musz\u0105 przy tym spe\u0142nia\u0107 nast\u0119puj\u0105ce kryteria:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">brak prowadzonej dzia\u0142alno\u015bci gospodarczej przez ostatnie sze\u015b\u0107dziesi\u0105t miesi\u0119cy kalendarzowych. Je\u015bli tego typu aktywno\u015b\u0107 zlikwidowali lub zawiesili w ci\u0105gu pi\u0119ciu minionych lat, ulga na start nie mo\u017ce im przys\u0142ugiwa\u0107,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">dzia\u0142alno\u015b\u0107 nie mo\u017ce by\u0107 wykonywana na rzecz dawnego pracodawcy, z kt\u00f3rym pocz\u0105tkuj\u0105cego przedsi\u0119biorc\u0119 \u0142\u0105czy\u0142 \u2013 w roku obecnym lub poprzednim \u2013 stosunek pracy. Ograniczenie to stosuje si\u0119 w sytuacji, gdy czynno\u015bci b\u0119d\u0105ce przedmiotem pracy na etacie pokrywaj\u0105 si\u0119 z przedmiotem prowadzonego biznesu.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nale\u017cy przy tym doda\u0107, \u017ce <strong>ulga na start dost\u0119pna jest wy\u0142\u0105cznie dla przedsi\u0119biorc\u00f3w b\u0119d\u0105cych wy\u0142\u0105cznie osobami fizycznymi.<\/strong> Chodzi o przedsi\u0119biorc\u00f3w prowadz\u0105cych jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 i\/lub b\u0119d\u0105cych wsp\u00f3lnikami w sp\u00f3\u0142kach cywilnych.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af430f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af430f1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-771769a\" data-id=\"771769a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-929ee5a elementor-widget elementor-widget-heading\" data-id=\"929ee5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulga na start \u2013 jakie s\u0105 korzy\u015bci i wady?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd6dcf4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd6dcf4\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5d735cb\" data-id=\"5d735cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d9281a elementor-widget elementor-widget-text-editor\" data-id=\"3d9281a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zwolnienie ma charakter dobrowolny \u2013 to podatnik decyduje, czy zechce z niego skorzysta\u0107. Jeszcze przed podj\u0119ciem decyzji nale\u017cy przeanalizowa\u0107 wszelkie \u201eza i przeciw\u201d omawianego rozwi\u0105zania. Z pewno\u015bci\u0105 do korzy\u015bci mo\u017cna zaliczy\u0107 aspekt finansowy \u2013<strong> ulga na start to oszcz\u0119dno\u015b\u0107 pieni\u0119dzy.<\/strong> W 2025 roku wysoko\u015b\u0107 sk\u0142adek spo\u0142ecznych op\u0142acanych w okresach miesi\u0119cznych wynosi:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-11b6065 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11b6065\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-bb4c807\" data-id=\"bb4c807\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1296026 elementor-widget elementor-widget-text-editor\" data-id=\"1296026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">1646,47<\/span><span style=\"font-weight: 400;\"> z\u0142 w przypadku pe\u0142nego ZUS,<\/span><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">408,60 <\/span><span style=\"font-weight: 400;\">z\u0142-\u00a0 je\u015bli mowa jest o preferencyjnych sk\u0142adkach obowi\u0105zuj\u0105cych przez pierwsze 24 miesi\u0105ce prowadzonej dzia\u0142alno\u015bci gospodarczej (tzw. ma\u0142y ZUS, czasem okre\u015blany tak\u017ce jako ZUS preferencyjny).<\/span><\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a5ccb04 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a5ccb04\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-05a5a3b\" data-id=\"05a5a3b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8688388 elementor-widget elementor-widget-text-editor\" data-id=\"8688388\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zaoszcz\u0119dzony w ten spos\u00f3b kapita\u0142 mo\u017cna przeznaczy\u0107 na rozw\u00f3j przedsi\u0119biorstwa, tzn. zakup niezb\u0119dnego wyposa\u017cenia biurowego, kampani\u0119 marketingow\u0105 czy nabycie materia\u0142\u00f3w. Taki te\u017c by\u0142 cel wprowadzenia ulgi na start. Chodzi o umo\u017cliwienie pocz\u0105tkuj\u0105cym przedsi\u0119biorcom rozwoju oraz u\u0142atwienie prowadzenia biznesu w pocz\u0105tkowym, najbardziej newralgicznym okresie.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z drugiej jednak strony trzeba pami\u0119ta\u0107 r\u00f3wnie\u017c o s\u0142abo\u015bciach opisywanego rozwi\u0105zania. Ot\u00f3\u017c,<strong> przez okres zwolnienia z op\u0142acania sk\u0142adek na ubezpieczenie spo\u0142eczne nie powi\u0119ksza si\u0119 kapita\u0142 przeznaczony na emerytur\u0119 lub rent\u0119<\/strong>. Opr\u00f3cz tego nie mo\u017cna liczy\u0107 na wsparcie w formie \u015bwiadcze\u0144 przyznawanych wskutek wyst\u0105pienia wypadku lub choroby.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9c516a elementor-widget elementor-widget-heading\" data-id=\"a9c516a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ulga na start a program do prowadzenia ksi\u0119gowo\u015bci<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af2bc4b elementor-widget elementor-widget-text-editor\" data-id=\"af2bc4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u015bli chcemy szybko i prosto rozliczy\u0107 kwestie zwi\u0105zane z <strong>naliczaniem sk\u0142adek ZUS w ramach ulgi na start<\/strong>, cenn\u0105 pomoc\u0105 w tym zakresie mo\u017ce okaza\u0107 si\u0119<strong> program ksi\u0119gowy <\/strong><\/span><strong><a href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start?ref=art-porady-eksperta\">SKP\u00ae Formsoft Firma<\/a><\/strong><span style=\"font-weight: 400;\"><strong>.<\/strong> Z jego pomoc\u0105 mo\u017ce by\u0107 prowadzona nie tylko <strong>ma\u0142a ksi\u0119gowo\u015b\u0107<\/strong>, ale tak\u017ce rozliczenia z Zak\u0142adem Ubezpiecze\u0144 Spo\u0142ecznych.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Chcesz wypr\u00f3bowa\u0107 nasz <strong>program ksi\u0119gowy<\/strong>? Pobierz wersj\u0119 testow\u0105 ju\u017c dzi\u015b.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c1250 elementor-widget elementor-widget-image\" data-id=\"11c1250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e994e3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e994e3f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae831f1\" data-id=\"ae831f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd15694 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"cd15694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f817e35 elementor-widget elementor-widget-author-box\" data-id=\"f817e35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-522c698 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"522c698\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-657cc43\" data-id=\"657cc43\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ce4c24 elementor-widget elementor-widget-heading\" data-id=\"8ce4c24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Przeczytaj tak\u017ce:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7208d2 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d7208d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/modul-srodki-trwale-wyposazenie-korzystanie\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak korzysta\u0107 z modu\u0142u \u015arodki trwa\u0142e i wyposa\u017cenie?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/modul-srodki-trwale-wyposazenie-definicja\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Co to jest modu\u0142 \u015arodki trwa\u0142e i wyposa\u017cenie?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/likwidacja-sprzedaz-srodka-trwalego\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Likwidacja i sprzeda\u017c \u015brodka trwa\u0142ego<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<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\/na-czym-polega-ulga-na-start-i-dla-kogo\/'><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%2Fna-czym-polega-ulga-na-start-i-dla-kogo%2F\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span 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Narzekaj\u0105 na niego szczeg\u00f3lnie ci spo\u015br\u00f3d przedsi\u0119biorc\u00f3w, kt\u00f3rzy prowadz\u0105&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[539,540,541],"class_list":["post-12921","post","type-post","status-publish","format-standard","hentry","category-biznes","tag-ulga-na-start","tag-ulga-na-start-zus","tag-ulga-na-start-a-maly-zus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ulga na start \u2013 sprawd\u017a, czy mo\u017cesz z niej skorzysta\u0107! - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Zak\u0142adasz firm\u0119? Pami\u0119taj o uldze na start! 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