{"id":14465,"date":"2024-02-22T09:33:08","date_gmt":"2024-02-22T08:33:08","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14465"},"modified":"2024-10-22T13:47:29","modified_gmt":"2024-10-22T11:47:29","slug":"skladki-zus-w-2024-r-ile-zaplaca-przedsiebiorcy-po-podwyzce","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/skladki-zus-przedsiebiorcy-2024","title":{"rendered":"Sk\u0142adki ZUS w 2024 r. Ile zap\u0142ac\u0105 przedsi\u0119biorcy po podwy\u017cce?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14465\" class=\"elementor elementor-14465\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f02c2b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f02c2b\" 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-4ea6210\" data-id=\"4ea6210\" 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-658089d elementor-widget elementor-widget-text-editor\" data-id=\"658089d\" 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\u0142adki ZUS w roku 2024 uleg\u0142y istotnym zmianom w zakresie ich wysoko\u015bci. Jakie przyczyny stoj\u0105 za t\u0105 zmian\u0105? Wzrost prognozowanego przeci\u0119tnego miesi\u0119cznego wynagrodzenia brutto w gospodarce narodowej o ponad 12%. Co wywo\u0142uje skokowy wzrost wysoko\u015bci sk\u0142adek na ubezpieczenia spo\u0142eczne i zdrowotne. R\u00f3wnie\u017c podwy\u017cki minimalnego wynagrodzenia za prac\u0119 podnosz\u0105 koszty dla os\u00f3b korzystaj\u0105cych z tzw. ma\u0142ego ZUS. W kontek\u015bcie trudnej sytuacji gospodarczej, z wysok\u0105 inflacj\u0105 i szybkim wzrostem wynagrodze\u0144, przedsi\u0119biorcy stoj\u0105 przed wyzwaniem dostosowania si\u0119 do nowych obci\u0105\u017ce\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-6e5d4f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e5d4f0\" 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-bb22e2a\" data-id=\"bb22e2a\" 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-854e158 elementor-widget elementor-widget-heading\" data-id=\"854e158\" 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\u0142adki ZUS - jaka jest podstawa wymiaru?<\/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-57b55f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57b55f2\" 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-6de5d6f\" data-id=\"6de5d6f\" 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-f57217e elementor-widget elementor-widget-text-editor\" data-id=\"f57217e\" 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;\">Podstaw\u0105 wymiaru sk\u0142adek na ubezpieczenie spo\u0142eczne dla os\u00f3b prowadz\u0105cych jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 jest zadeklarowana kwota. Nie mo\u017ce by\u0107 ona ni\u017csza ni\u017c 60% przewidywanego \u015bredniego wynagrodzenia miesi\u0119cznego. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W 2024 roku prognozowane przeci\u0119tne miesi\u0119czne wynagrodzenie brutto w gospodarce narodowej wynosi 7824 z\u0142. W zwi\u0105zku z tym podstawa wymiaru sk\u0142adek nie mo\u017ce by\u0107 ni\u017csza ni\u017c 4694,40 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-8e3a566 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8e3a566\" 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-1fa92c4\" data-id=\"1fa92c4\" 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-1e1f412 elementor-widget elementor-widget-heading\" data-id=\"1e1f412\" 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\">Ile zatem zap\u0142acimy?<\/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-2f22620 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f22620\" 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-5d32408\" data-id=\"5d32408\" 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-ebce057 elementor-widget elementor-widget-text-editor\" data-id=\"ebce057\" 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;\">Wzrost sk\u0142adek ZUS w stosunku do roku poprzedniego kszta\u0142tuje si\u0119 nast\u0119puj\u0105co:<\/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-443147d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"443147d\" 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-f8b5f9f\" data-id=\"f8b5f9f\" 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-4d23ed9 elementor-widget elementor-widget-image\" data-id=\"4d23ed9\" 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=\"966\" height=\"367\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_1.png\" class=\"attachment-full size-full wp-image-14467\" alt=\"Sk\u0142adki ZUS porada eksperta programu ksi\u0119gowego SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_1.png 966w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_1-300x114.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_1-768x292.png 768w\" sizes=\"(max-width: 966px) 100vw, 966px\" \/>\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-7b2f1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b2f1f4\" 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-e353b61\" data-id=\"e353b61\" 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-615c14d elementor-widget elementor-widget-text-editor\" data-id=\"615c14d\" 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;\">Jak wida\u0107, je\u017celi nale\u017cymy do grona os\u00f3b op\u0142acaj\u0105cych tzw. Du\u017cy ZUS w 2024 roku musimy si\u0119 liczy\u0107 ze wzrostem sk\u0142adek spo\u0142ecznych o 181,84 z\u0142. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi op\u0142acamy dobrowolne ubezpieczenie chorobowe, sk\u0142adki na ubezpieczenie spo\u0142eczne wynios\u0105 nas 1600,32 z\u0142. Natomiast bez sk\u0142adki chorobowej: 1485,31 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Pobierz za darmo SKP<sup class=\"sym-reg\">\u00ae<\/sup>\u00a0Formsoft, zawieraj\u0105cy niezwykle bogaty modu\u0142 p\u0142acowy. Wyliczysz w nim\u00a0 wynagrodzenia i \u015bwiadczenia na czas choroby lub wszelkich zasi\u0142k\u00f3w. Ponadto mo\u017cesz automatycznie zaksi\u0119gowa\u0107 wynagrodzenia, wystawia\u0107 deklaracje ZUS. Nast\u0119pnie eksportowa\u0107 je do programu P\u0142atnik. <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=art-porady-eksperta\" target=\"_blank\" rel=\"noopener\">Testuj SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft bezp\u0142atnie a\u017c 60 dni bez limitu dokument\u00f3w &gt;<\/a><\/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-4210974 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4210974\" 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-9e1c207\" data-id=\"9e1c207\" 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-14cd9a7 elementor-widget elementor-widget-heading\" data-id=\"14cd9a7\" 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\">A co z osobami op\u0142acaj\u0105cymi Ma\u0142y ZUS?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3869f93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3869f93\" 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-2858120\" data-id=\"2858120\" 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-326eff0 elementor-widget elementor-widget-text-editor\" data-id=\"326eff0\" 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;\">Podwy\u017cek sk\u0142adek ZUS nie unikn\u0105 r\u00f3wnie\u017c przedsi\u0119biorcy, kt\u00f3rzy w ci\u0105gu pierwszych dw\u00f3ch lat prowadzenia dzia\u0142alno\u015bci gospodarczej op\u0142acaj\u0105 sk\u0142adki w obni\u017conej wysoko\u015bci. W ich przypadku podstawa wymiaru sk\u0142adek stanowi 30 proc. minimalnego wynagrodzenia. Skokowy wzrost p\u0142acy minimalnej w 2024 roku z 3600 z\u0142 na 4242 z\u0142 spowodowa\u0142 podwy\u017cki sk\u0142adek ZUS o 17,2%.<\/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-aac6b32 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aac6b32\" 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-b456c60\" data-id=\"b456c60\" 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-3b45b2d elementor-widget elementor-widget-image\" data-id=\"3b45b2d\" 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=\"960\" height=\"311\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_2.png\" class=\"attachment-full size-full wp-image-14468\" alt=\"Sk\u0142adki ZUS porada eksperta programu ksi\u0119gowego SKP Formsoft\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_2.png 960w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_2-300x97.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_2-768x249.png 768w\" sizes=\"(max-width: 960px) 100vw, 960px\" \/>\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-55d852c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55d852c\" 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-c39b85e\" data-id=\"c39b85e\" 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-dfab69d elementor-widget elementor-widget-text-editor\" data-id=\"dfab69d\" 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;\">Niestety to nie koniec podwy\u017cek dla przedsi\u0119biorc\u00f3w korzystaj\u0105cych z preferencyjnych warunk\u00f3w. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">1 lipca 2024 roku wysoko\u015b\u0107 minimalnego wynagrodzenia wzro\u015bnie do 4300 z\u0142. Co za tym idzie \u2013 nast\u0105pi wzrost podstawy wymiaru sk\u0142adek. <\/span><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ma\u0142y ZUS wyniesie 408,16 z\u0142 &#8211; w przypadku op\u0142acania ubezpieczenia chorobowego.\u00a0 A je\u015bli nie wybierzemy sk\u0142adki chorobowej wyniesie 376,55 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-0f88901 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f88901\" 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-487909b\" data-id=\"487909b\" 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-b701730 elementor-widget elementor-widget-heading\" data-id=\"b701730\" 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\">Minimalna podstawa wymiaru sk\u0142adki zdrowotnej - zasady og\u00f3lne<\/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-c975031 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c975031\" 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-bb2d770\" data-id=\"bb2d770\" 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-55ffdd5 elementor-widget elementor-widget-text-editor\" data-id=\"55ffdd5\" 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 stanowi 9% obliczonej podstawy dla os\u00f3b rozliczaj\u0105cych si\u0119 wg skali. Natomiast dla tych, kt\u00f3rzy s\u0105 opodatkowani podatkiem liniowym wynosi ona 4,9% podstawy. Podstaw\u0119 wymiaru sk\u0142adki ustala si\u0119 w oparciu o doch\u00f3d z miesi\u0105ca bezpo\u015brednio poprzedzaj\u0105cego miesi\u0105c, za kt\u00f3ry dokonywane jest rozliczenie.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W przypadku obu form opodatkowania sk\u0142adka zdrowotna nie mo\u017ce by\u0107 ni\u017csza od 9% minimalnego wynagrodzenia za prac\u0119. Takiego, kt\u00f3re obowi\u0105zuj\u0105zuje na pierwszy dzie\u0144 danego roku sk\u0142adkowego.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jak ju\u017c wspomnieli\u015bmy wcze\u015bniej, p\u0142aca minimalna w 2024 roku wynosi 4242 z\u0142. Zatem minimalna sk\u0142adka zdrowotna wzrasta z 314,10 z\u0142 do kwoty 381,78 z\u0142.\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-57f1a66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57f1a66\" 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-074ec8a\" data-id=\"074ec8a\" 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-b4a5f4c elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b4a5f4c\" 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-calendar-alt\"><\/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\tPami\u0119taj!\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\tPrzyj\u0119ta minimalna podstawa obowi\u0105zuje przez ca\u0142y rok. Nie dochodzi do jej zmiany wraz ze wzrostem p\u0142acy minimalnej w trakcie 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-17f412f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17f412f\" 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-3631fae\" data-id=\"3631fae\" 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-0f26e35 elementor-widget elementor-widget-heading\" data-id=\"0f26e35\" 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 a rycza\u0142t ewidencjonowany<\/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-9c40e19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9c40e19\" 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-b5eaf01\" data-id=\"b5eaf01\" 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-bc5ede4 elementor-widget elementor-widget-text-editor\" data-id=\"bc5ede4\" 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;\">Podwy\u017cek nie unikniemy r\u00f3wnie\u017c je\u017celi nasz\u0105 form\u0105 opodatkowania jest rycza\u0142 od przychod\u00f3w ewidencjonowanych. Co jest podstaw\u0105 naliczania sk\u0142adki zdrowotnej rycza\u0142towc\u00f3w? Jest ni\u0105 warto\u015b\u0107 przeci\u0119tnego miesi\u0119cznego wynagrodzenia przedsi\u0119biorstw w IV kwartale roku poprzedniego wraz z wyp\u0142atami z zysku. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">22.01.2024 roku GUS og\u0142osi\u0142, \u017ce warto\u015b\u0107 tego wynagrodzenia wynosi\u0142a 7767,85 z\u0142. Poni\u017csza tabela przedstawia z jakimi kosztami musimy si\u0119 liczy\u0107, w zale\u017cno\u015bci od osi\u0105ganego przez nas rocznego przychodu.<\/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-0cd0431 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0cd0431\" 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-c08ee32\" data-id=\"c08ee32\" 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-078ead0 elementor-widget elementor-widget-image\" data-id=\"078ead0\" 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=\"961\" height=\"223\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_3.png\" class=\"attachment-full size-full wp-image-14469\" alt=\"Sk\u0142adki ZUS porada eksperta programu ksi\u0119gowego Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_3.png 961w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_3-300x70.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/02\/zus-porada-eksperta-programu-ksiegowego-skp_3-768x178.png 768w\" sizes=\"(max-width: 961px) 100vw, 961px\" \/>\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-f5f0330 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5f0330\" 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-e76d8e6\" data-id=\"e76d8e6\" 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-fc7380c elementor-widget elementor-widget-heading\" data-id=\"fc7380c\" 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 koszt\u00f3w zatrudnienia pracownik\u00f3w<\/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-4dc3722 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4dc3722\" 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-c601a25\" data-id=\"c601a25\" 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-a13ef14 elementor-widget elementor-widget-text-editor\" data-id=\"a13ef14\" 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;\">Wraz ze wzrostem minimalnego wynagrodzenia wzrastaj\u0105 r\u00f3wnie\u017c koszty zatrudnienia pracownika. Pocz\u0105wszy od stycznia 2024 roku, suma jak\u0105 pracodawca b\u0119dzie musia\u0142 wyda\u0107 na zatrudnienie pracownika za minimaln\u0105 krajow\u0105, wzro\u015bnie do nieco ponad 5 100 z\u0142. Natomiast w drugiej po\u0142owie roku si\u0119gnie niemal\u017ce 5 200 z\u0142. A co w przypadku, gdy zatrudniamy pracownika, kt\u00f3ry czasowo wykonuje prace za granic\u0105? Tu licz\u0105c nale\u017cno\u015bci ZUS za stycze\u0144 i kolejne miesi\u0105ce musimy uwzgl\u0119dni\u0107 nowy, znacznie wy\u017cszy limit. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">U pracownik\u00f3w oddelegowanych miesi\u0119czna podstawa wymiaru sk\u0142adek na ubezpieczenia spo\u0142eczne nie mo\u017ce by\u0107 ni\u017csza ni\u017c prognozowane przeci\u0119tne wynagrodzenie miesi\u0119czne w gospodarce narodowej na dany rok kalendarzowy. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Od stycznia 2024 roku minimalna podstawa wymiaru sk\u0142adek na ubezpieczenia spo\u0142eczne dla os\u00f3b pracuj\u0105cych czasowo za granic\u0105 wyniesie 7824 z\u0142. Oznacza to wzrost o 889 z\u0142 w por\u00f3wnaniu z rokiem 2023.<\/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-df4a905 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df4a905\" 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-4a97186\" data-id=\"4a97186\" 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-9d08b72 elementor-widget elementor-widget-heading\" data-id=\"9d08b72\" 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 ZUS 2024<\/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-f9d7024 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f9d7024\" 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-d5fd1b6\" data-id=\"d5fd1b6\" 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-b850ea3 elementor-widget elementor-widget-text-editor\" data-id=\"b850ea3\" 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;\">Maksymalna roczna podstawa wymiaru sk\u0142adek na ubezpieczenia emerytalne i rentowe dla ubezpieczonych nie mo\u017ce przekroczy\u0107 30-krotno\u015bci prognozowanego przeci\u0119tnego wynagrodzenia miesi\u0119cznego w gospodarce narodowej na dany rok. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W 2024 roku limit ten zosta\u0142 ustalony na poziomie 234 720 z\u0142. Odpowiada to prognozowanemu przeci\u0119tnemu wynagrodzeniu miesi\u0119cznemu w wysoko\u015bci 7824 z\u0142. Przekroczenie tego limitu zwalnia przedsi\u0119biorc\u00f3w z konieczno\u015bci p\u0142acenia sk\u0142adek na ubezpieczenia emerytalne i rentowe od nadwy\u017cki ponad t\u0119 kwot\u0119.<\/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-e8b3021 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8b3021\" 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-e0f2d42\" data-id=\"e0f2d42\" 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-fd25270 elementor-widget elementor-widget-heading\" data-id=\"fd25270\" 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\">Do kiedy ZUS w 2024 roku?<\/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-6e5c709 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e5c709\" 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-f77f7cf\" data-id=\"f77f7cf\" 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-75df526 elementor-widget elementor-widget-text-editor\" data-id=\"75df526\" 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;\">Terminy op\u0142acania sk\u0142adek ZUS w 2024 roku:<\/span>\u00a0<\/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-31444e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31444e1\" 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-da9df85\" data-id=\"da9df85\" 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-efdeeb3 elementor-widget elementor-widget-text-editor\" data-id=\"efdeeb3\" 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;\">Do 5. dnia ka\u017cdego miesi\u0105ca &#8211; dla jednostek i zak\u0142ad\u00f3w bud\u017cetowych.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do 15. dnia ka\u017cdego miesi\u0105ca &#8211; dla p\u0142atnik\u00f3w posiadaj\u0105cych osobowo\u015b\u0107 prawn\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do 20. dnia ka\u017cdego miesi\u0105ca &#8211; dla pozosta\u0142ych p\u0142atnik\u00f3w sk\u0142adek.<\/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-fdd0ad3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fdd0ad3\" 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-1b4af44\" data-id=\"1b4af44\" 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-0f08777 elementor-widget elementor-widget-text-editor\" data-id=\"0f08777\" 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;\">Nale\u017cy zauwa\u017cy\u0107, \u017ce terminy te obejmuj\u0105 nie tylko op\u0142acanie sk\u0142adek. Dochodzi do tego: przekazywanie dokument\u00f3w rozliczeniowych i raport\u00f3w miesi\u0119cznych do ZUS.<\/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-16a5a23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16a5a23\" 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-4bb0500\" data-id=\"4bb0500\" 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-4bcd9fc elementor-widget elementor-widget-text-editor\" data-id=\"4bcd9fc\" 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;\">Agnieszka Fida<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Publikacja: 22.02.2024 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-1b41ea0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b41ea0\" data-element_type=\"section\" 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