{"id":13811,"date":"2023-09-15T11:23:10","date_gmt":"2023-09-15T09:23:10","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=13811"},"modified":"2026-07-15T13:48:56","modified_gmt":"2026-07-15T11:48:56","slug":"delegowanie-kierowcow-w-transporcie-drogowym-nowe-przepisy-od-19-08-2023-r","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/delegowanie-kierowcow-transport-drogowy-zmiany-08-2023","title":{"rendered":"Delegowanie kierowc\u00f3w w transporcie drogowym (pakiet mobilno\u015bci) &#8211; nowe przepisy od 19.08.2023 r."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13811\" class=\"elementor elementor-13811\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b68299 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b68299\" 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-600efaa\" data-id=\"600efaa\" 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-4f51c3c elementor-widget elementor-widget-text-editor\" data-id=\"4f51c3c\" 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; color: #333333;\">Nowe przepisy dotycz\u0105ce delegowania kierowc\u00f3w w transporcie drogowym, uchwalone ustaw\u0105 z dnia 28 lipca 2023 roku (Dz.U. z 2023 r., poz. 1523), wprowadzaj\u0105 kilka znacz\u0105cych zmian maj\u0105cych wp\u0142yw na wyliczanie ich wynagrodze\u0144. Dotycz\u0105 one m.in. metody obliczania podstawy opodatkowania oraz sk\u0142adki spo\u0142ecznej dla kierowc\u00f3w, kt\u00f3rzy pracuj\u0105 w transporcie mi\u0119dzynarodowym. Zmiany te wesz\u0142y w \u017cycie 19 sierpnia 2023 roku. Oto najwa\u017cniejsze punkty tych nowych przepis\u00f3w:<\/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-907c0bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"907c0bc\" 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-a57c7c4\" data-id=\"a57c7c4\" 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-44302a5 elementor-widget elementor-widget-heading\" data-id=\"44302a5\" 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\">Podstawa sk\u0142adek na ubezpieczenie spo\u0142eczne<\/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-5313e9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5313e9b\" 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-2a5d8d6\" data-id=\"2a5d8d6\" 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-375b69c elementor-widget elementor-widget-text-editor\" data-id=\"375b69c\" 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; color: #333333;\">Je\u015bli miesi\u0119czny doch\u00f3d kierowcy wykonuj\u0105cego mi\u0119dzynarodowe przewozy drogowe jest wy\u017cszy ni\u017c przeci\u0119tne wynagrodzenie, nie wlicza si\u0119 do niego kwoty r\u00f3wnowa\u017cnej 60 euro za ka\u017cdy dzie\u0144 pracy za granic\u0105. Co za tym idzie wi\u0119c \u201ewirtualna dieta\u201d, bez wzgl\u0119du na kraj oddelegowania, zawsze b\u0119dzie wynosi\u0142a tyle samo.<\/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-98176eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"98176eb\" 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-69b1380\" data-id=\"69b1380\" 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-a5ef8ca elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a5ef8ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPrzypominamy\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tWarto\u015b\u0107 miesi\u0119cznego dochodu, na podstawie kt\u00f3rego oblicza si\u0119 sk\u0142adki, nie mo\u017ce by\u0107 ni\u017csza ni\u017c przeci\u0119tne wynagrodzenie, kt\u00f3re w 2024 r. wynosi 7824 z\u0142 brutto. Je\u015bli doch\u00f3d kierowcy jest ni\u017cszy, to podstaw\u0105 do oblicze\u0144 jest faktyczny doch\u00f3d. Ta zasada pozostaje niezmienn\u0105.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-334f763 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"334f763\" 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-1ba808c\" data-id=\"1ba808c\" 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-c44e8db elementor-widget elementor-widget-heading\" data-id=\"c44e8db\" 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\">Opodatkowanie podatkiem dochodowym od os\u00f3b fizycznych<\/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-f6c08f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6c08f8\" 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-98aebfe\" data-id=\"98aebfe\" 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-c65390b elementor-widget elementor-widget-text-editor\" data-id=\"c65390b\" 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; color: #333333;\">Zgodnie z nowymi przepisami przychody ze stosunku pracy oraz umowy zlecenia, o\u202fkt\u00f3rych mowa w\u202fart.\u202f13 pkt\u202f.8 ustawy o\u202fPDOF, uzyskane przez kierowc\u0119 z tytu\u0142u pracy w mi\u0119dzynarodowych przewozach drogowych, s\u0105 zwolnione z podatku dochodowego od os\u00f3b fizycznych do wysoko\u015bci r\u00f3wnowarto\u015bci 20 euro za ka\u017cdy dzie\u0144 pracy za granic\u0105.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dni pracy za granic\u0105 ustala si\u0119 zgodnie z ustaw\u0105 o czasie pracy kierowc\u00f3w. Do tej pory wysoko\u015b\u0107 tej kwoty by\u0142a zmienna i uzale\u017cniona od kraju, w kt\u00f3rym kierowca wykonywa\u0142 przewozy i wynosi\u0142a 30% diety. Nale\u017cy tu tak\u017ce zaznaczy\u0107, \u017ce wielko\u015b\u0107 odliczenia 30% diety nadal zosta\u0142a zachowana dla pozosta\u0142ych pracownik\u00f3w oddelegowanych, <strong>zmiana dotyczy wy\u0142\u0105cznie kierowc\u00f3w mi\u0119dzynarodowych.<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Doprecyzowano te\u017c, <strong>jakie koszty ponoszone przez kierowc\u0119 nie b\u0119d\u0105 podlega\u0107 osk\u0142adkowaniu i opodatkowaniu, je\u017celi jego przych\u00f3d b\u0119dzie wy\u017cszy ni\u017c przeci\u0119tne wynagrodzenie w gospodarce narodowej<\/strong>. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dotyczy\u0107 to b\u0119dzie:<\/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-a8c74d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8c74d5\" 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-6ee62d4\" data-id=\"6ee62d4\" 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-1c368b6 elementor-widget elementor-widget-text-editor\" data-id=\"1c368b6\" 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><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zwrotu koszt\u00f3w m.in. noclegu w przypadku tygodniowego regularnego okresu odpoczynku, kt\u00f3rego kierowca nie mo\u017ce odbiera\u0107 w poje\u017adzie;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">podr\u00f3\u017cy \u015brodkami transportu innymi ni\u017c pojazd b\u0119d\u0105cy w dyspozycji pracodawcy do miejsca, w kt\u00f3rym kierowca rozpocznie przew\u00f3z;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">innych niezb\u0119dnych, udokumentowanych wydatk\u00f3w okre\u015blonych lub uznanych przez pracodawc\u0119 lub podmiot, na rzecz kt\u00f3rego kierowca wykonuje mi\u0119dzynarodowy przew\u00f3z drogowy;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">korzystania z urz\u0105dze\u0144 sanitarnych, okre\u015blonych na podstawie \u015brednich nieudokumentowanych koszt\u00f3w takich us\u0142ug, oferowanych w og\u00f3lnodost\u0119pnych miejscach obs\u0142ugi podr\u00f3\u017cnych w pa\u0144stwach, w kt\u00f3rych kierowca wykonuje zadania s\u0142u\u017cbowe.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-203db60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"203db60\" 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-d7dad5a\" data-id=\"d7dad5a\" 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-8f4a74c elementor-widget elementor-widget-text-editor\" data-id=\"8f4a74c\" 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; color: #333333;\">W odniesieniu do wy\u017cej wymienionych nale\u017cno\u015bci wolnych od podatku obowi\u0105zuje r\u00f3wnie\u017c regu\u0142a, na mocy kt\u00f3rej je\u015bli okres pobytu kierowcy wykonuj\u0105cego mi\u0119dzynarodowe przewozy drogowe za granic\u0105 b\u0119dzie kr\u00f3tszy ni\u017c 12 godzin, w\u00f3wczas powinny one ulega\u0107 zmniejszeniu:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">do 1\/3 w przypadku pobytu do 8 godzin,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">do 1\/2 w przypadku pobytu ponad 8 do 12 godzin.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f35a5e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f35a5e3\" 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-1fb93ef\" data-id=\"1fb93ef\" 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-b534f23 elementor-widget elementor-widget-heading\" data-id=\"b534f23\" 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\">P\u0142atno\u015b\u0107 wynagrodze\u0144<\/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-a9e5ca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9e5ca9\" 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-33e722e\" data-id=\"33e722e\" 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-bb18c46 elementor-widget elementor-widget-text-editor\" data-id=\"bb18c46\" 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; color: #333333;\">Wynagrodzenie za prac\u0119 kierowcy wykonuj\u0105cego mi\u0119dzynarodowe przewozy drogowe mo\u017ce by\u0107 od teraz p\u0142atne w dw\u00f3ch ratach, jednak\u017ce w sta\u0142ym i ustalonym z g\u00f3ry terminie:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>pierwsza rata<\/strong>, z do\u0142u, nie p\u00f3\u017aniej jednak ni\u017c w ci\u0105gu pierwszych 10 dni nast\u0119pnego miesi\u0105ca kalendarzowego:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; w przypadku kierowc\u00f3w, kt\u00f3rych miesi\u0119czny przych\u00f3d b\u0119dzie ni\u017cszy ni\u017c przeci\u0119tne wynagrodzenie \u2013 w wysoko\u015bci co najmniej minimalnego wynagrodzenia za prac\u0119,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; w przypadku kierowc\u00f3w, kt\u00f3rych miesi\u0119czny przych\u00f3d b\u0119dzie wy\u017cszy ni\u017c przeci\u0119tne wynagrodzenie \u2013 w wysoko\u015bci przeci\u0119tnego wynagrodzenia,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>druga rata<\/strong>, z do\u0142u, niezw\u0142ocznie po ustaleniu pe\u0142nej wysoko\u015bci wynagrodzenia, nie p\u00f3\u017aniej jednak ni\u017c do 21. dnia nast\u0119pnego miesi\u0105ca kalendarzowego.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b98192 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b98192\" 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-56f99fe\" data-id=\"56f99fe\" 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-0db7737 elementor-widget elementor-widget-text-editor\" data-id=\"0db7737\" 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; color: #333333;\">Co wa\u017cne, ustawodawca przewidzia\u0142, \u017ce wspomniane nowo\u015bci <strong>nie powinny mie\u0107 jednak zastosowania do kierowc\u00f3w<\/strong>:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wykonuj\u0105cych przewozy drogowe:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; rzeczy, gdy dopuszczalna masa ca\u0142kowita pojazd\u00f3w \u0142\u0105cznie z przyczep\u0105 lub naczep\u0105 nie przekracza 3,5 tony,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; rzeczy w mi\u0119dzynarodowym transporcie drogowym lub kabota\u017cowym, gdy dopuszczalna masa ca\u0142kowita pojazd\u00f3w \u0142\u0105cznie z przyczep\u0105 lub naczep\u0105 nie przekracza 2,5 tony,<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211; os\u00f3b, pojazdami skonstruowanymi lub trwale przystosowanymi i przeznaczonymi do przewozu nie wi\u0119cej ni\u017c dziewi\u0119ciu os\u00f3b \u0142\u0105cznie z kierowc\u0105,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">prowadz\u0105cych pojazdy wymienione w art. 29 ustawy o czasie pracy kierowc\u00f3w, w art. 3 rozporz\u0105dzenia (WE) nr 561\/2006 oraz w art. 2 ust. 2 Umowy Europejskiej dotycz\u0105cej pracy za\u0142\u00f3g pojazd\u00f3w wykonuj\u0105cych mi\u0119dzynarodowe przewozy drogowe ( AETR), sporz\u0105dzonej w Genewie 1 lipca 1970 r. (Dz. U. z 2014 r. poz. 409).<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7095a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7095a5\" 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-f4e42dc\" data-id=\"f4e42dc\" 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-88770cf elementor-widget elementor-widget-heading\" data-id=\"88770cf\" 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\">Jak wi\u0119c wprowadzi\u0107 p\u0142ace kierowc\u00f3w w programie SKP\u00ae zgodnie z nowymi zmianami?<\/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-2e78d0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2e78d0b\" 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-95973d7\" data-id=\"95973d7\" 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-168f4b6 elementor-widget elementor-widget-text-editor\" data-id=\"168f4b6\" 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; color: #333333;\">W kartotece osobowej pracownika w zak\u0142adce: Etat, zosta\u0142 dodany checkbox \u201eKierowca\u201d umo\u017cliwiaj\u0105cy oznaczenie czy pracownik oddelegowany jest kierowc\u0105. Pojawi si\u0119 on po uprzednim zaznaczeniu oznaczenia przy: \u201ePracownik oddelegowany\u201d.<\/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-33481ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33481ec\" 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-5a52323\" data-id=\"5a52323\" 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-17fc6c2 elementor-widget elementor-widget-image\" data-id=\"17fc6c2\" 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<img fetchpriority=\"high\" decoding=\"async\" width=\"604\" height=\"522\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-1.png\" class=\"attachment-large size-large wp-image-13812\" alt=\"Zrzut z programu Formsoft SKP. Delegowanie kierowc\u00f3w w transporcie drogowym (pakiet mobilno\u015bci) w programie ksi\u0119gowym\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-1.png 604w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-1-300x259.png 300w\" sizes=\"(max-width: 604px) 100vw, 604px\" \/>\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-37081f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"37081f6\" 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-a5683b0\" data-id=\"a5683b0\" 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-fcb4486 elementor-widget elementor-widget-text-editor\" data-id=\"fcb4486\" 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; color: #333333;\">Je\u015bli obydwa pola b\u0119d\u0105 zaznaczone, to lista p\u0142ac liczona b\u0119dzie po nowych przepisach z 19.08.2023 r. Oznaczenie to dost\u0119pne b\u0119dzie zar\u00f3wno dla pracownik\u00f3w zatrudnionych na podstawie umowy o prac\u0119, jak i um\u00f3w zlecenia. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po przej\u015bciu do zak\u0142adki P\u0142ace i ZUS, gdzie wprowadzono wirtualn\u0105 diet\u0119 do \u201eDiety do wylicze\u0144\u201d, w li\u015bcie Kraju docelowego dodano pozycj\u0119 \u201eUnia Europejska (kierowcy)\u201d \u2013 jest to nowy \u201ekraj\u201d, kt\u00f3rego nale\u017cy u\u017cywa\u0107 dla rozlicze\u0144 kierowc\u00f3w w transporcie mi\u0119dzynarodowym. Po jego wybraniu stawka diety zostanie przypisana w wysoko\u015bci 60 EUR dla Unii Europejskiej. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dzi\u0119ki temu rozwi\u0105zaniu mo\u017cliwe b\u0119dzie skonsolidowanie okres\u00f3w pracy za granic\u0105, bez konieczno\u015bci szczeg\u00f3\u0142owego dzielenia ich na odcinki w r\u00f3\u017cnych krajach, co pozwoli na b\u0142yskawiczne rozliczanie wirtualnych diet kierowcy. <\/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-73e0e68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73e0e68\" 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-f300620\" data-id=\"f300620\" 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-08c06f7 elementor-widget elementor-widget-image\" data-id=\"08c06f7\" 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<img decoding=\"async\" width=\"605\" height=\"246\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-2_.png\" class=\"attachment-large size-large wp-image-13813\" alt=\"Zrzut z programu Formsoft SKP. Delegowanie kierowc\u00f3w w transporcie drogowym (pakiet mobilno\u015bci) w programie ksi\u0119gowym\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-2_.png 605w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-2_-300x122.png 300w\" sizes=\"(max-width: 605px) 100vw, 605px\" \/>\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-5fcfaed elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fcfaed\" 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-672a9f1\" data-id=\"672a9f1\" 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-b21b8cf elementor-widget elementor-widget-text-editor\" data-id=\"b21b8cf\" 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; color: #333333;\">Wyb\u00f3r tego kraju b\u0119dzie tak\u017ce wa\u017cny w zakresie naliczania diet pomniejszaj\u0105cych PDOF, bowiem diety te b\u0119d\u0105 pomniejsza\u0142y podstaw\u0119 opodatkowania w wysoko\u015bci 20 Euro za dzie\u0144, czyli 1\/3 diety, a nie jak dotychczas 30%. <\/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-ca575f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ca575f0\" 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-deb0de6\" data-id=\"deb0de6\" 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-edc20a0 elementor-widget elementor-widget-image\" data-id=\"edc20a0\" 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<img decoding=\"async\" width=\"605\" height=\"311\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-3.png\" class=\"attachment-large size-large wp-image-13814\" alt=\"Zrzut z programu Formsoft SKP. Delegowanie kierowc\u00f3w w transporcie drogowym (pakiet mobilno\u015bci) w programie ksi\u0119gowym\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-3.png 605w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-3-300x154.png 300w\" sizes=\"(max-width: 605px) 100vw, 605px\" \/>\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-80536fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80536fc\" 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-47461e7\" data-id=\"47461e7\" 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-0c63bea elementor-widget elementor-widget-text-editor\" data-id=\"0c63bea\" 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; color: #333333;\">Karty wynagrodze\u0144:<\/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-20ad209 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"20ad209\" 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-4dd75ee\" data-id=\"4dd75ee\" 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-7120d9a elementor-widget elementor-widget-image\" data-id=\"7120d9a\" 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<img loading=\"lazy\" decoding=\"async\" width=\"605\" height=\"83\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-4.png\" class=\"attachment-large size-large wp-image-13815\" alt=\"Zrzut z programu Formsoft SKP. Delegowanie kierowc\u00f3w w transporcie drogowym (pakiet mobilno\u015bci) w programie ksi\u0119gowym\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-4.png 605w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/09\/kierowcy-delegacje-4-300x41.png 300w\" sizes=\"(max-width: 605px) 100vw, 605px\" \/>\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-0a8d640 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a8d640\" 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-296c5d5\" data-id=\"296c5d5\" 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-d446aaa elementor-widget elementor-widget-text-editor\" data-id=\"d446aaa\" 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; color: #333333;\">Pozosta\u0142e zasady wyliczenia wynagrodze\u0144 pozostaj\u0105 niezmienne. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nale\u017cy jeszcze doda\u0107, i\u017c powy\u017csze zmiany obejmowa\u0107 b\u0119d\u0105 wyp\u0142aty wyp\u0142acone powy\u017cej 19 sierpnia 2023 r. Wszystkie poprzednie miesi\u0105ce b\u0119d\u0105 podlega\u0107 wyliczeniom wg. poprzednich zasad.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">R\u00f3wnie\u017c pracownik z samym oznaczeniem: \u201ePracownik oddelegowany\u201d w Danych Osobowych traktowany b\u0119dzie jak dotychczas, czyli 30% diety pomniejszy ich podstaw\u0119 opodatkowania podatkiem dochodowym.<\/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-5ac51ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ac51ba\" 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-f2d4a8b\" data-id=\"f2d4a8b\" 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-b017d6e elementor-widget elementor-widget-text-editor\" data-id=\"b017d6e\" 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; color: #333333;\">Autor:<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ewelina Mandziuk<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. finans\u00f3w<\/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 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