{"id":14396,"date":"2024-02-09T10:59:40","date_gmt":"2024-02-09T09:59:40","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14396"},"modified":"2025-11-21T07:48:41","modified_gmt":"2025-11-21T06:48:41","slug":"zmiany-w-parametrach-placowych-na-2024-rok-co-musisz-wiedziec","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/parametry-placowe-2024-zmiany","title":{"rendered":"Zmiany w parametrach p\u0142acowych na 2024 rok &#8211; co musisz wiedzie\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14396\" class=\"elementor elementor-14396\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8d6a92e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d6a92e\" 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-2231fcc\" data-id=\"2231fcc\" 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-8d3725b elementor-widget elementor-widget-text-editor\" data-id=\"8d3725b\" 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;\">Rok 2024 przynosi ze sob\u0105 istotne zmiany w parametrach p\u0142acowych, kt\u00f3re bezpo\u015brednio wp\u0142yn\u0105 na przedsi\u0119biorc\u00f3w oraz pracownik\u00f3w w Polsce. Poni\u017cej przedstawiamy kluczowe informacje, kt\u00f3re pomog\u0105 zrozumie\u0107 nadchodz\u0105ce zmiany i ich potencjalny wp\u0142yw na Twoje finanse.<\/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-5323276 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5323276\" 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-fd0cbc1\" data-id=\"fd0cbc1\" 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-dace5a4 elementor-widget elementor-widget-heading\" data-id=\"dace5a4\" 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\">Nowe wielko\u015bci sk\u0142adek spo\u0142ecznych ZUS w\u0142a\u015bcicieli<\/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-b48e6a6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b48e6a6\" 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-ee20aa0\" data-id=\"ee20aa0\" 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-a7edc27 elementor-widget elementor-widget-text-editor\" data-id=\"a7edc27\" 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;\">Dla przedsi\u0119biorc\u00f3w, najbardziej odczuwaln\u0105 zmian\u0105 mo\u017ce by\u0107 aktualizacja wysoko\u015bci sk\u0142adek ZUS. Od nowego roku, sk\u0142adki spo\u0142eczne dla przedsi\u0119biorc\u00f3w op\u0142acaj\u0105cych &#8222;du\u017cy ZUS&#8221; wzrosn\u0105. Zgodnie z nowymi regulacjami, pe\u0142na sk\u0142adka spo\u0142eczna wzrasta do 1600,32 z\u0142, uwzgl\u0119dniaj\u0105c sk\u0142adk\u0119 chorobow\u0105 oraz Fundusz Pracy. Dla tych, kt\u00f3rzy nie op\u0142acaj\u0105 sk\u0142adki chorobowej, ale p\u0142ac\u0105 Funduszu Pracy, kwota zostanie ustalona na 1485,31 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla tych, kt\u00f3rzy korzystaj\u0105 z ulgi &#8222;Ma\u0142y ZUS&#8221;, sk\u0142adki spo\u0142eczne r\u00f3wnie\u017c ulegaj\u0105 zmianie. Od nowego roku wynios\u0105 one 402,47 z\u0142 ze sk\u0142adk\u0105 chorobow\u0105 oraz 371,47 z\u0142 bez sk\u0142adki chorobowej. Planowana jest kolejna podwy\u017cka od 1 lipca 2024 roku, kt\u00f3ra ustali sk\u0142adki spo\u0142eczne na poziomie 408,16 z\u0142 ze sk\u0142adk\u0105 chorobow\u0105 i 376,55 z\u0142 bez niej.<\/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-eb65931 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb65931\" 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-6bee1e7\" data-id=\"6bee1e7\" 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-9dce66d elementor-widget elementor-widget-heading\" data-id=\"9dce66d\" 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\">Zmiany w sk\u0142adce zdrowotnej w\u0142a\u015bciciela<\/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-4db1f94 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4db1f94\" 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-2e135e2\" data-id=\"2e135e2\" 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-e441bbb elementor-widget elementor-widget-text-editor\" data-id=\"e441bbb\" 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;\">Sk\u0142adka zdrowotna r\u00f3wnie\u017c ulega zmianom. W zwi\u0105zku ze wzrostem minimalnego wynagrodzenia, minimalna sk\u0142adka zdrowotna dla os\u00f3b rozliczaj\u0105cych si\u0119 na skali podatkowej oraz na podatku liniowym wzrasta do 381,78 z\u0142. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla rycza\u0142towc\u00f3w, kt\u00f3rzy swoje zobowi\u0105zania wzgl\u0119dem FUS kalkuluj\u0105 na podstawie przeci\u0119tnego wynagrodzenia za IV kwarta\u0142 roku poprzedniego w sektorze przedsi\u0119biorstw, nowe stawki to 419,46 z\u0142 dla przychod\u00f3w do 60.000 z\u0142; 699,11 z\u0142 dla przychod\u00f3w od 60.000 z\u0142 do 300.000 z\u0142, oraz 1258,39 z\u0142 dla przychod\u00f3w powy\u017cej 300.000 z\u0142. Wszystko dla tego owe przeci\u0119tne wynagrodzenie wynagrodzenia za IV kwarta\u0142 roku poprzedniego w sektorze przedsi\u0119biorstw wzrasta do kwoty 7.767,85<\/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-af2ad9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af2ad9c\" 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-3560c8a\" data-id=\"3560c8a\" 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-1b83da3 elementor-widget elementor-widget-heading\" data-id=\"1b83da3\" 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\">Wzrost wynagrodzenia<\/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-4dfb887 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dfb887\" 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-a82c40e\" data-id=\"a82c40e\" 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-117a462 elementor-widget elementor-widget-text-editor\" data-id=\"117a462\" 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 2024 roku nast\u0105pi\u0105 dwie podwy\u017cki minimalnego wynagrodzenia. Od stycznia minimalne wynagrodzenie wzro\u015bnie do 4242 z\u0142 brutto, a od lipca do 4300 z\u0142 brutto. Zmiany te poci\u0105gn\u0105 za sob\u0105 r\u00f3wnie\u017c podwy\u017ck\u0119 minimalnej stawki godzinowej, kt\u00f3ra od nowego roku wyniesie 27,70 z\u0142, a od lipca 28,10 z\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-03c7c31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"03c7c31\" 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-bee06c3\" data-id=\"bee06c3\" 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-b0b6e21 elementor-widget elementor-widget-heading\" data-id=\"b0b6e21\" 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\">Nowy limit 30-krotno\u015bci<\/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-d7fb03d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7fb03d\" 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-2f77e0e\" data-id=\"2f77e0e\" 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-2175654 elementor-widget elementor-widget-text-editor\" data-id=\"2175654\" 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;\">Wa\u017cn\u0105 zmian\u0105 dla wysoko zarabiaj\u0105cych jest te\u017c aktualizacja limitu 30-krotno\u015bci sk\u0142adek na ubezpieczenie emerytalne i rentowe. Prognozowane przeci\u0119tne wynagrodzenie na rok 2024 to 7824 z\u0142, co oznacza, \u017ce limit wzro\u015bnie do 234.720 z\u0142. Po przekroczeniu tej kwoty, sk\u0142adki na ubezpieczenie emerytalne i rentowe nie s\u0105 ju\u017c pobierane od nadwy\u017cki.<\/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-aaf09df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aaf09df\" 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-229208a\" data-id=\"229208a\" 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-f80ed95 elementor-widget elementor-widget-heading\" data-id=\"f80ed95\" 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\">Pracuj\u0105cy za granic\u0105 wi\u0119cej zap\u0142ac\u0105 na 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-bcfaaa1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcfaaa1\" 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-8f4091f\" data-id=\"8f4091f\" 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-31e548e elementor-widget elementor-widget-text-editor\" data-id=\"31e548e\" 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>Wspomniane wy\u017cej prognozowane przeci\u0119tne wynagrodzenie ma istotne znaczenie w przypadku pracownik\u00f3w oddelegowanych.<\/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-886c591 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"886c591\" 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-f9a8ae8\" data-id=\"f9a8ae8\" 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-02d67e2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"02d67e2\" 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\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\tOd stycznia 2024 roku najni\u017csza podstawa sk\u0142adek na ubezpieczenia spo\u0142eczne osoby czasowo pracuj\u0105cej za granic\u0105 wynosi 7824 z\u0142. To wzrost o 889 z\u0142 w por\u00f3wnaniu do 2023 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-7f18c2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f18c2d\" 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-cb06fa1\" data-id=\"cb06fa1\" 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-804afb8 elementor-widget elementor-widget-text-editor\" data-id=\"804afb8\" 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>Je\u017celi wi\u0119c w 2024 r. przych\u00f3d pracownika oddelegowanego za granic\u0119 za dany miesi\u0105c b\u0119dzie wy\u017cszy ni\u017c 7.824 z\u0142, to pracodawca powinien naliczy\u0107 mu wtedy sk\u0142adki na ubezpieczenia spo\u0142eczne od podstawy wymiarze nie ni\u017cszym ni\u017c 7.824 z\u0142.<\/p><p>Je\u015bli natomiast pracownik uzyska w danym miesi\u0105cu przych\u00f3d ni\u017cszy ni\u017c 7.824 z\u0142 lub r\u00f3wny tej kwocie, w\u00f3wczas podstaw\u0119 wymiaru sk\u0142adek na ubezpieczenia spo\u0142eczne b\u0119dzie stanowi\u0142 przych\u00f3d faktycznie uzyskany przez niego w danym miesi\u0105cu.<\/p><p>Dla przypomnienia obliczaj\u0105c wynagrodzenie pracownika oddelegowanego, nale\u017cy sprawdzi\u0107 czy jego wynagrodzenie (przych\u00f3d miesi\u0105ca) wynosi mniej, czy wi\u0119cej ni\u017c owe 7.824 z\u0142. a je\u017celi oka\u017ce si\u0119, \u017ce:<\/p><ul><li><strong>b\u0119dzie mniejsze<\/strong> \u2013 sk\u0142adki obliczane s\u0105 od kwoty faktycznego wynagrodzenia na dotychczasowych zasadach;<\/li><li><strong>b\u0119dzie wi\u0119ksze<\/strong> \u2013 od kwoty przychodu odjemne s\u0105 kwoty wyliczonej wy\u017cej diety. Je\u017celi otrzymana kwota jest mniejsza ni\u017c 7.824 z\u0142 to ZUS p\u0142acony b\u0119dzie od kwoty 7.824 z\u0142 brutto. Natomiast, gdy jest ona wy\u017csza od wynagrodzenia przeci\u0119tnego, sk\u0142adki oblicza si\u0119 od uzyskanej kwoty (nale\u017cne wynagrodzenie \u2013 diety).<\/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-3e74b45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e74b45\" 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-21544af\" data-id=\"21544af\" 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-c813c20 elementor-widget elementor-widget-heading\" data-id=\"c813c20\" 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\">Wsp\u00f3\u0142czynnik do wyliczenia ekwiwalentu w 2024 r.<\/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-bc0d1bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc0d1bd\" 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-165aee6\" data-id=\"165aee6\" 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-594e9c4 elementor-widget elementor-widget-text-editor\" data-id=\"594e9c4\" 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>Zmiennie uleg\u0142\u00a0 wsp\u00f3\u0142czynnik wykorzystywany do wyliczenia ekwiwalentu za niewykorzystany urlop wynosi i wynosi on obecnie 20,92. Obliczaj\u0105c ekwiwalent za 1 godzin\u0119 niewykorzystanego urlopu, podstaw\u0119 wymiaru ekwiwalentu podzielimy najpierw przez 20,92 a nast\u0119pnie przez dobow\u0105 norm\u0119 czasu pracy pracownika.<\/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-2659d01 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2659d01\" 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-4170942\" data-id=\"4170942\" 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-d31d5a0 elementor-widget elementor-widget-heading\" data-id=\"d31d5a0\" 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\">Podsumowanie<\/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-40d1c5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40d1c5c\" 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-3e83061\" data-id=\"3e83061\" 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-525aa09 elementor-widget elementor-widget-text-editor\" data-id=\"525aa09\" 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>Zmiany w parametrach p\u0142acowych na 2024 rok s\u0105 istotne zar\u00f3wno dla przedsi\u0119biorc\u00f3w, jak i pracownik\u00f3w. Wzrost sk\u0142adek ZUS, zmiany w sk\u0142adce zdrowotnej, podwy\u017cki minimalnego wynagrodzenia oraz aktualizacja limitu 30-krotno\u015bci to kluczowe kwestie, na kt\u00f3re warto zwr\u00f3ci\u0107 uwag\u0119, planuj\u0105c swoje finanse na nadchodz\u0105cy rok.<\/p><p>Program SKP\u00ae jest ju\u017c dostosowany do zmian obowi\u0105zuj\u0105cych od stycznia 2024 r. Tylko posiadaj\u0105c program \u00a0na bie\u017c\u0105co aktualizowany i stale dostosowywany do zmieniaj\u0105cych si\u0119 przepis\u00f3w podatkowych, mo\u017cesz by\u0107 spokojny, \u017ce wyliczysz prawid\u0142owo p\u0142ace pracownika i ZUS w\u0142a\u015bciciela.<\/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-247e209 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"247e209\" 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-ecd5eab\" data-id=\"ecd5eab\" 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-cd6beca elementor-widget elementor-widget-image\" data-id=\"cd6beca\" 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=baner-porada-akademia-skp\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1.png\" class=\"attachment-full size-full wp-image-13605\" alt=\"Pobierz bezp\u0142atnie program ksi\u0119gowy Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1.png 829w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-300x45.png 300w, 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