{"id":13931,"date":"2023-10-11T09:45:16","date_gmt":"2023-10-11T07:45:16","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=13931"},"modified":"2025-11-21T07:48:27","modified_gmt":"2025-11-21T06:48:27","slug":"skladka-zdrowotna-osob-prowadzacych-dzialalnosc-gospodarcza","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/dzialalnosc-gospodarcza-skladka-zdrowotna","title":{"rendered":"Sk\u0142adka zdrowotna os\u00f3b prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"13931\" class=\"elementor elementor-13931\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c78111d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c78111d\" 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-5102a4e\" data-id=\"5102a4e\" 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-d0707c9 elementor-widget elementor-widget-text-editor\" data-id=\"d0707c9\" 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;\">Od 2022 roku zmieni\u0142y si\u0119 zasady ustalania warto\u015bci sk\u0142adki zdrowotnej dla przedsi\u0119biorc\u00f3w. Obecnie r\u00f3\u017cnie wylicza si\u0119 wysoko\u015b\u0107 tej sk\u0142adki w zale\u017cno\u015bci od wybranej formy opodatkowania. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Samozatrudnieni rozliczaj\u0105cy si\u0119 na zasadach og\u00f3lnych zap\u0142aci\u0107 musz\u0105 9% dochod\u00f3w uzyskanych w miesi\u0105cu poprzednim, a b\u0119d\u0105cy na podatku liniowym 4,9% takiego dochodu. Dla rycza\u0142towc\u00f3w sk\u0142adka ta wynosi z kolei 9%, ale liczona jest od wymiaru, kt\u00f3ry zale\u017cy od przeci\u0119tnego miesi\u0119cznego wynagrodzenia w ca\u0142ym sektorze przedsi\u0119biorstw oraz od wysoko\u015bci osi\u0105gni\u0119tych przychod\u00f3w. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Od 2022 roku zmieni\u0142y si\u0119 te\u017c zasady dotycz\u0105ce mo\u017cliwo\u015bci odliczenia sk\u0142adki zdrowotnej od podatku oraz zaliczenia jej do koszt\u00f3w uzyskania przychod\u00f3w. W niniejszym artykule opisujemy szczeg\u00f3\u0142y.<\/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-8a9c110 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a9c110\" 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-f34590d\" data-id=\"f34590d\" 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-6d990dd elementor-widget elementor-widget-heading\" data-id=\"6d990dd\" 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\">Sk\u0142adka zdrowotna dla przedsi\u0119biorcy rozliczaj\u0105cego si\u0119 na zasadach og\u00f3lnych<\/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-846e605 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"846e605\" 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-101139f\" data-id=\"101139f\" 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-a5db52e elementor-widget elementor-widget-text-editor\" data-id=\"a5db52e\" 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;\">Osoby prowadz\u0105ce dzia\u0142alno\u015b\u0107 gospodarcz\u0105 rozliczaj\u0105ce si\u0119 z fiskusem na zasadach og\u00f3lnych, zobowi\u0105zane s\u0105 do p\u0142acenia sk\u0142adki zdrowotnej w wysoko\u015bci <strong>9% dochod\u00f3w<\/strong> (a wi\u0119c przychod\u00f3w po odj\u0119ciu stosownych koszt\u00f3w, w tym sk\u0142adek na ZUS), <strong>uzyskanych w poprzednim miesi\u0105cu<\/strong>. Sk\u0142adka za lipiec obliczana jest wi\u0119c na podstawie dochodu uzyskanego w czerwcu, a sk\u0142adka za sierpie\u0144 na podstawie dochod\u00f3w z lipca.<\/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-b5427bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5427bb\" 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-2b84878\" data-id=\"2b84878\" 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-77d0396 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"77d0396\" 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=\"fas fa-bullhorn\"><\/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\tWa\u017cne!\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\tSk\u0142adka zdrowotna nie mo\u017ce by\u0107 przy tym ni\u017csza ni\u017c 9% minimalnego wynagrodzenia za prac\u0119 w danym roku.\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-c9dfb40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9dfb40\" 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-d8d0be4\" data-id=\"d8d0be4\" 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-e863c1f elementor-widget elementor-widget-text-editor\" data-id=\"e863c1f\" 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;\">Przypominaj\u0105c: w 2023 r. minimalne wynagrodzenie od stycznia do czerwca wynosi\u0142o 3490 z\u0142, natomiast od 1 lipca ju\u017c a\u017c 3600 z\u0142. Przy wyliczeniu <strong>minimalnej<\/strong> sk\u0142adki zdrowotnej w obecnym roku brana jest pod uwag\u0119 jednak tylko pierwsza z tych kwot. Oznacza to, \u017ce taka minimalna kwota sk\u0142adki zdrowotnej wynosi obecnie <strong>314,1 z\u0142<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Co bardzo istotne, po zesz\u0142orocznych zmianach, kt\u00f3re wprowadzi\u0142 Polski \u0141ad, przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 na zasadach og\u00f3lnych zap\u0142aconej <strong>sk\u0142adki zdrowotnej nie mog\u0105 ju\u017c odliczy\u0107 od podatku, ani zaliczy\u0107 do koszt\u00f3w uzyskania przychod\u00f3w<\/strong>.<\/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-55e0bba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55e0bba\" 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-cdd818a\" data-id=\"cdd818a\" 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-1207536 elementor-widget elementor-widget-heading\" data-id=\"1207536\" 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\">Sk\u0142adka zdrowotna na podatku liniowym<\/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-84391d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84391d2\" 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-c59a328\" data-id=\"c59a328\" 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-1524111 elementor-widget elementor-widget-text-editor\" data-id=\"1524111\" 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;\">Miesi\u0119czn\u0105 wysoko\u015b\u0107 sk\u0142adki zdrowotnej, dla os\u00f3b prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105 i p\u0142ac\u0105cych podatek liniowy, oblicza si\u0119 jako <strong>4,9% dochodu uzyskanego w miesi\u0105cu poprzednim<\/strong>. Dochodem tutaj, identycznie jak w przypadku przedsi\u0119biorc\u00f3w rozliczaj\u0105cych si\u0119 na zasadach og\u00f3lnych, s\u0105 przychody po odj\u0119ciu wszelkich koszt\u00f3w ich uzyskania, w tym zap\u0142aconych sk\u0142adek na ZUS.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tak samo jak przy zasadach og\u00f3lnych, tak r\u00f3wnie\u017c przy podatku liniowym, wysoko\u015b\u0107 sk\u0142adki zdrowotnej dla przedsi\u0119biorc\u00f3w <strong>nie mo\u017ce by\u0107 przy tym ni\u017csza ni\u017c 9% minimalnego wynagrodzenia w danym roku<\/strong>. Oznacza to, \u017ce minimalna sk\u0142adka zdrowotna na podatku liniowym w 2023 r. wynosi <strong>314,1 z\u0142<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Rozliczaj\u0105c si\u0119 z fiskusem wed\u0142ug zasad podatku liniowego, sk\u0142adk\u0119 zdrowotn\u0105, <strong>do ustalonego limitu, kt\u00f3ry wynosi obecnie 10\u00a0200 z\u0142 rocznie<\/strong>, <strong>zaliczy\u0107 mo\u017cemy do koszt\u00f3w uzyskania przychod\u00f3w lub te\u017c odliczy\u0107 j\u0105 od dochodu<\/strong> (a wi\u0119c od podstawy opodatkowania).<\/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-1388baa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1388baa\" 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-0892102\" data-id=\"0892102\" 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-a7b84bf elementor-widget elementor-widget-heading\" data-id=\"a7b84bf\" 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\">Sk\u0142adka zdrowotna na rycza\u0142cie od przychod\u00f3w ewidencjonowanych<\/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-01c5f2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"01c5f2e\" 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-30d5034\" data-id=\"30d5034\" 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-8981fd1 elementor-widget elementor-widget-text-editor\" data-id=\"8981fd1\" 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;\">Zupe\u0142nie inny system liczenia sk\u0142adki zdrowotnej maj\u0105 dzi\u015b przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W ich przypadku wyliczenie warto\u015bci sk\u0142adki zdrowotnej opiera si\u0119 na stawce <strong>9-procentowej<\/strong> (a wi\u0119c identycznej, jak przy zasadach og\u00f3lnych), kt\u00f3ra przemno\u017cona zostaje jednak nie przez dochody lub przychody, ale przez okre\u015blon\u0105 kwot\u0119, stanowi\u0105c\u0105 <strong>procent przeci\u0119tnego miesi\u0119cznego wynagrodzenia w sektorze przedsi\u0119biorstw w czwartym kwartale poprzedniego roku<\/strong> (zgodnie z danymi GUS, w ostatnim kwartale 2022 r. by\u0142a to kwota <strong>6965,84 z\u0142<\/strong>), kt\u00f3rego wyb\u00f3r <strong>zale\u017cy od przychod\u00f3w osi\u0105gni\u0119tych w ci\u0105gu roku przez danego przedsi\u0119biorc\u0119<\/strong>.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zgodnie z artyku\u0142em 81 ust. 2f Ustawy z dnia 27 sierpnia 2004 r. o \u015bwiadczeniach opieki zdrowotnej finansowanych ze \u015brodk\u00f3w publicznych, s\u0105 tu trzy wymiary tego wska\u017anika dla trzech okre\u015blonych prog\u00f3w przychodowych:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>60% przeci\u0119tnego miesi\u0119cznego wynagrodzenia<\/strong> w czwartym kwartale poprzedniego roku (a wi\u0119c obecnie: 4\u00a0179,504 z\u0142) \u2013 dla przedsi\u0119biorc\u00f3w, kt\u00f3rych <strong>przychody z dzia\u0142alno\u015bci gospodarczej nie przekroczy\u0142y 60\u00a0000 z\u0142<\/strong>;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>100% przeci\u0119tnego miesi\u0119cznego wynagrodzenia<\/strong> w czwartym kwartale poprzedniego roku (a wi\u0119c wspomniana ju\u017c kwota wynosz\u0105ca: 6965,84 z\u0142) \u2013 dla przedsi\u0119biorc\u00f3w, kt\u00f3rych <strong>przychody z dzia\u0142alno\u015bci gospodarczej przekroczy\u0142y kwot\u0119 60\u00a0000 z\u0142, ale nie przekroczy\u0142y kwoty 300\u00a0000 z\u0142<\/strong>;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>180% przeci\u0119tnego miesi\u0119cznego wynagrodzenia<\/strong> w czwartym kwartale poprzedniego roku (a wi\u0119c: 12\u00a0538,512 z\u0142) \u2013 dla przedsi\u0119biorc\u00f3w, kt\u00f3rych <strong>przychody z dzia\u0142alno\u015bci gospodarczej przekroczy\u0142y kwot\u0119 300\u00a0000 z\u0142<\/strong>.<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W 2023 r. wyliczone w ten spos\u00f3b sk\u0142adki zdrowotne wynosz\u0105 kolejno:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>376,16 z\u0142<\/strong>;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>626,93 z\u0142<\/strong>;<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>1\u00a0128,47 z\u0142<\/strong>.<\/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-e0388e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0388e1\" 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-0853b51\" data-id=\"0853b51\" 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-59132d2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"59132d2\" 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=\"fas fa-bullhorn\"><\/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\tWa\u017cne!\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\tSk\u0142adka zdrowotna obni\u017ca rycza\u0142towcom przych\u00f3d do opodatkowania. Odliczy\u0107 mog\u0105 oni 50% zap\u0142aconej sk\u0142adki zdrowotnej.\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-661ef1a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"661ef1a\" 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-434949c\" data-id=\"434949c\" 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-1c8a86a elementor-widget elementor-widget-heading\" data-id=\"1c8a86a\" 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\">Planowane zmiany w sk\u0142adce zdrowotnej<\/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-c38569c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c38569c\" 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-d1333c3\" data-id=\"d1333c3\" 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-913e1b4 elementor-widget elementor-widget-text-editor\" data-id=\"913e1b4\" 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 ostatnich dniach temat sk\u0142adki zdrowotnej przedsi\u0119biorc\u00f3w wr\u00f3ci\u0142 do debaty publicznej. Zmiany zwi\u0105zane ze sk\u0142adk\u0105 zdrowotn\u0105, kt\u00f3re wprowadzi\u0142 Polski \u0141ad, do dzi\u015b budz\u0105 bowiem kontrowersje. Z tego powodu pojawi\u0142 si\u0119 pomys\u0142, aby bardziej przewidywalne zasady naliczania sk\u0142adki, kt\u00f3re obowi\u0105zuj\u0105 na ten moment tylko osoby rozliczaj\u0105ce si\u0119 rycza\u0142tem, przenie\u015b\u0107 r\u00f3wnie\u017c na pozosta\u0142e formy opodatkowania. Rycza\u0142towe sk\u0142adki zdrowotne znacznie upro\u015bci\u0142yby ca\u0142y proces i wyeliminowa\u0142oby ryzyko b\u0142\u0119d\u00f3w przy wyliczaniu ich wysoko\u015bci.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Plany zmian s\u0105 jednak na razie tylko niepotwierdzonymi informacjami, rzekomo p\u0142yn\u0105cymi ze \u015brodowisk rz\u0105dowych, do kt\u00f3rych dotar\u0142 Dziennik Gazeta Prawna.<\/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-c62e7e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c62e7e2\" 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-735f87e\" data-id=\"735f87e\" 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-a7de226 elementor-widget elementor-widget-heading\" data-id=\"a7de226\" 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\">Potrzebujesz pomocy w obliczeniu sk\u0142adki zdrowotnej?<\/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-7edeff9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7edeff9\" 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-b4463fb\" data-id=\"b4463fb\" 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-c828770 elementor-widget elementor-widget-text-editor\" data-id=\"c828770\" 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;\">Pomoc w odnalezieniu si\u0119 przy skomplikowanych wyliczeniach sk\u0142adek zdrowotnych dla r\u00f3\u017cnie opodatkowanych dzia\u0142alno\u015bci odnajd\u0105 Pa\u0144stwo, korzystaj\u0105c z dedykowanego oprogramowania dla firm: <strong>SKP\u00ae Start FIRMA<\/strong> oraz programu ksi\u0119gowego dla biur rachunkowych: <strong>SKP\u00ae Start Biuro<\/strong>. Dzi\u0119ki sta\u0142ym aktualizacjom Program SKP\u00ae jest w 100% zgodny z obowi\u0105zuj\u0105cym prawem, a kontrola b\u0142\u0119d\u00f3w pozwoli unikn\u0105\u0107 pomy\u0142ek i rozlicza\u0107 wszelkie nale\u017cno\u015bci sprawnie i szybko.\u00a0<\/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-0f8c7d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f8c7d0\" 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-309ae95\" data-id=\"309ae95\" 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-87f5068 elementor-widget elementor-widget-text-editor\" data-id=\"87f5068\" 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;\">Marek Przybylski <\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. rachunkowo\u015bci i finans\u00f3w <\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 11.10.2023 r.<\/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-87ad274 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"87ad274\" 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-c5d0032\" data-id=\"c5d0032\" 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-ba31a42 elementor-widget elementor-widget-image\" data-id=\"ba31a42\" 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?ref=porady-eksperta\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" 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