{"id":14849,"date":"2024-06-06T12:34:06","date_gmt":"2024-06-06T10:34:06","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=14849"},"modified":"2025-06-24T13:40:19","modified_gmt":"2025-06-24T11:40:19","slug":"maly-zus-w-2024-komu-przysluguje-i-jak-z-niego-korzystac","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/maly-zus-2024","title":{"rendered":"Ma\u0142y ZUS &#8211; ile wynosi w 2024 roku?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14849\" class=\"elementor elementor-14849\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cd7a6b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd7a6b5\" 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-729be90\" data-id=\"729be90\" 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-9a44667 elementor-widget elementor-widget-text-editor\" data-id=\"9a44667\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Ulga ma\u0142y ZUS zacz\u0119\u0142a obowi\u0105zywa\u0107 od 2019 roku w\u0142acznie. Przez cz\u0119\u015b\u0107 przedsi\u0119biorc\u00f3w zosta\u0142a ona przyj\u0119ta entuzjastycznie. Dlaczego? Poniewa\u017c dla wielu przedsi\u0119biorc\u00f3w rozpocz\u0119cie dzia\u0142alno\u015bci gospodarczej to czas pe\u0142en wyzwa\u0144 i niepewno\u015bci, zw\u0142aszcza finansowej. W\u015br\u00f3d r\u00f3\u017cnych obci\u0105\u017ce\u0144, z kt\u00f3rymi trzeba si\u0119 zmierzy\u0107 s\u0105 sk\u0142adki ZUS.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Je\u015bli sk\u0142adki s\u0105 wysokie,staj\u0105 si\u0119 powa\u017cnym obci\u0105\u017ceniem dla \u015bwie\u017co otwartych firm. Na szcz\u0119\u015bcie istnieje dla nich wsparcie w postaci Ma\u0142ego ZUS. W tym artykule wyja\u015bniamy, kto mo\u017ce z niego skorzysta\u0107 i jakie warunki nale\u017cy spe\u0142ni\u0107, aby p\u0142aci\u0107 ni\u017csze sk\u0142adki.<\/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-6640532 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6640532\" 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-ceb2578\" data-id=\"ceb2578\" 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-8dcec89 elementor-widget elementor-widget-heading\" data-id=\"8dcec89\" 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\"> Ma\u0142y ZUS - czym jest?<\/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-c1fbf0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1fbf0a\" 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-dde04c8\" data-id=\"dde04c8\" 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-bd610d1 elementor-widget elementor-widget-text-editor\" data-id=\"bd610d1\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Ma\u0142y ZUS to forma preferencyjnych sk\u0142adek na ubezpieczenia spo\u0142eczne. Mog\u0105 by\u0107 one znacznym u\u0142atwieniem dla os\u00f3b dopiero rozpoczynaj\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105. Dzi\u0119ki niemu przedsi\u0119biorcy mog\u0105 korzysta\u0107 z ni\u017cszych sk\u0142adek na ubezpieczenia spo\u0142eczne przez pierwsze dwa lata dzia\u0142alno\u015bci. Tym samym, mog\u0105 oni unikn\u0105\u0107 du\u017cych wydatk\u00f3w na ubezpieczenia spo\u0142eczne. Jest to bardzo odczuwalne zw\u0142aszcza w pocz\u0105tkowym okresie swojej dzia\u0142alno\u015bci.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong><span style=\"color: #333333;\">Planujesz rozpocz\u0119cie dzia\u0142ano\u015bci gospodarczej? Wypr\u00f3buj SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft prosty program do KPiR lub rycza\u0142tu.<\/span><\/strong> <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\">Testuj 60 dni bezp\u0142atnie &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-bca0d55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bca0d55\" 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-2aceb04\" data-id=\"2aceb04\" 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-d435d09 elementor-widget elementor-widget-heading\" data-id=\"d435d09\" 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\">Kto mo\u017ce skorzysta\u0107 z Ma\u0142ego ZUS-u?<\/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-de41667 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de41667\" 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-7cfb388\" data-id=\"7cfb388\" 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-8ffe65b elementor-widget elementor-widget-text-editor\" data-id=\"8ffe65b\" 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;\">Przys\u0142uguje on przedsi\u0119biorcom, kt\u00f3rzy spe\u0142niaj\u0105 pewne kryteria.<\/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-6e88001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e88001\" 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-b97f134\" data-id=\"b97f134\" 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-3c4375b elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"3c4375b\" 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\tJednym z g\u0142\u00f3wnych warunk\u00f3w jest nieprowadzenie innej dzia\u0142alno\u015bci gospodarczej w ci\u0105gu ostatnich 60 miesi\u0119cy kalendarzowych. \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-40b7bad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40b7bad\" 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-219b76f\" data-id=\"219b76f\" 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-d3aebeb elementor-widget elementor-widget-text-editor\" data-id=\"d3aebeb\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Oznacza to, \u017ce je\u015bli mia\u0142e\u015b wcze\u015bniej firm\u0119 i dzia\u0142a\u0142e\u015b na w\u0142asny rachunek w ci\u0105gu ostatnich pi\u0119ciu lat, to nie kwalifikujesz si\u0119 do skorzystania z obni\u017conych sk\u0142adek.<\/span><\/p><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Kolejnym warunkiem jest brak pracy dla by\u0142ego pracodawcy w ostatnim roku. Je\u015bli pracowa\u0142e\u015b na etacie u kogo\u015b z bran\u017cy, kt\u00f3r\u0105 teraz chcesz prowadzi\u0107 samodzielnie, niestety nie mo\u017cesz skorzysta\u0107 z Ma\u0142ego 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-644f6e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"644f6e2\" 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-4ed0163\" data-id=\"4ed0163\" 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-96a8276 elementor-widget elementor-widget-text-editor\" data-id=\"96a8276\" 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;\">Istniej\u0105 r\u00f3wnie\u017c pewne ograniczenia. Nie mo\u017cesz skorzysta\u0107 z ni\u017cszych sk\u0142adek na ZUS, je\u015bli aktualnie\u00a0 lub w ostatnich 5 latach:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wykonywa\u0142e\u015b dzia\u0142alno\u015b\u0107 tw\u00f3rcz\u0105 lub artystyczn\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prowadzi\u0142e\u015b dzia\u0142alno\u015b\u0107 w zakresie wolnego zawodu (takiego jak lekarz, prawnik, architekt, itp.).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">By\u0142e\u015b wsp\u00f3lnikiem w jednoosobowej sp\u00f3\u0142ce z o.o., sp\u00f3\u0142ce jawnej, komandytowej lub partnerskiej.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prowadzi\u0142e\u015b szko\u0142\u0119 lub plac\u00f3wk\u0119 edukacyjn\u0105.<\/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-f468091 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f468091\" 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-3a8767a\" data-id=\"3a8767a\" 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-57bc621 elementor-widget elementor-widget-heading\" data-id=\"57bc621\" 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\">Ma\u0142y ZUS  - ile wynosi 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-a6df99f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a6df99f\" 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-9fc63c6\" data-id=\"9fc63c6\" 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-683f4b3 elementor-widget elementor-widget-text-editor\" data-id=\"683f4b3\" 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 wysoko\u015b\u0107 preferencyjnych sk\u0142adek jest ustalana na podstawie obni\u017conej podstawy. Nie mo\u017ce by\u0107 ona ni\u017csza ni\u017c 30% minimalnego wynagrodzenia. Co to oznacza w praktyce?<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przedsi\u0119biorca mo\u017ce deklarowa\u0107 podstaw\u0119 sk\u0142adek na poziomie 30% minimalnego wynagrodzenia. W 2024 roku minimalne wynagrodzenie to 4242 z\u0142otych od stycznia do czerwca. Natomiast od lipca do grudnia 4300 z\u0142otych. Dlatego te\u017c, od stycznia do czerwca 2024 roku obni\u017cona podstawa wynosi 1272,6 z\u0142. Od lipca do grudnia 2024 roku 1290 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-561b966 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"561b966\" 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-5947b2d\" data-id=\"5947b2d\" 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-7bb5532 elementor-widget elementor-widget-image\" data-id=\"7bb5532\" 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=\"360\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/maly-zus-2024-tabela.png\" class=\"attachment-full size-full wp-image-14857\" alt=\"tabela z wyliczeniami ZUS w 2024 roku\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/maly-zus-2024-tabela.png 966w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/maly-zus-2024-tabela-300x112.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2024\/06\/maly-zus-2024-tabela-768x286.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-07ebbb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07ebbb5\" 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-abf3de7\" data-id=\"abf3de7\" 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-dd0be52 elementor-widget elementor-widget-text-editor\" data-id=\"dd0be52\" 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;\">Obni\u017cenie sk\u0142adek na ZUS dotyczy wy\u0142\u0105cznie sk\u0142adek p\u0142aconych przez przedsi\u0119biorc\u0119 za siebie. Za zatrudnionych pracownik\u00f3w i zleceniobiorc\u00f3w musisz p\u0142aci\u0107 sk\u0142adki normalnej wysoko\u015bci.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Warto r\u00f3wnie\u017c wspomnie\u0107 o tym, \u017ce korzystaj\u0105c z Ma\u0142ego ZUS, jeste\u015b zwolniony z obowi\u0105zku op\u0142acania sk\u0142adek na Fundusz Pracy oraz Fundusz Solidarno\u015bciowy dla siebie samego. To dodatkowe u\u0142atwienie dla tych, kt\u00f3rzy dopiero rozpoczynaj\u0105 swoj\u0105 dzia\u0142alno\u015b\u0107.<\/span><br \/><br \/><\/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-0dfcaa9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0dfcaa9\" 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-91edf5d\" data-id=\"91edf5d\" 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-e52a1d6 elementor-widget elementor-widget-heading\" data-id=\"e52a1d6\" 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\">Zg\u0142oszenie do 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-7f05fce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f05fce\" 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-9f5f101\" data-id=\"9f5f101\" 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-95da46f elementor-widget elementor-widget-text-editor\" data-id=\"95da46f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u017celi spe\u0142niasz warunki i chcesz skorzysta\u0107 z preferencyjnych sk\u0142adek ZUS od obni\u017conej podstawy, musisz z\u0142o\u017cy\u0107 odpowiednie zg\u0142oszenie do ZUS. \u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Najprostszym sposobem jest z\u0142o\u017cenie formularza zg\u0142oszeniowego podczas rejestracji firmy w CEIDG. W punkcie 12.2 formularza CEIDG zaznacz opcj\u0119 &#8222;ZUA&#8221;. Nast\u0119pnie wpisz kod tytu\u0142u ubezpieczenia zaczynaj\u0105cy si\u0119 od cyfr 05 7.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Kod ten mo\u017ce mie\u0107 r\u00f3\u017cne ostatnie cyfry. W zale\u017cno\u015bci od Twojej sytuacji. Na przyk\u0142ad czy posiadasz prawo do emerytury lub renty, masz orzeczenie o niepe\u0142nosprawno\u015bci. A mo\u017ce masz rent\u0119 z tytu\u0142u niezdolno\u015bci do pracy.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli zdecydujesz si\u0119 z\u0142o\u017cy\u0107 zg\u0142oszenie bezpo\u015brednio do ZUS, mo\u017cesz to zrobi\u0107 na formularzu ZUS ZUA. R\u00f3wnie\u017c korzystaj\u0105c z kodu ubezpieczenia zaczynaj\u0105cego si\u0119 od cyfr 05 7.<\/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-a035310 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a035310\" 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-99216bd\" data-id=\"99216bd\" 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-657e2c5 elementor-widget elementor-widget-text-editor\" data-id=\"657e2c5\" 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;\">Po wype\u0142nieniu formularza, mo\u017cesz go przekaza\u0107 na kilka sposob\u00f3w.<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>W formie papierowej<\/strong> &#8211; je\u015bli planujesz rozlicza\u0107 sk\u0142adki za maksymalnie 5 os\u00f3b. Mo\u017cesz z\u0142o\u017cy\u0107 formularze osobi\u015bcie w plac\u00f3wce ZUS, przez pe\u0142nomocnika lub wys\u0142a\u0107 poczt\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Przez Program P\u0142atnik <\/strong>\u00a0&#8211; wype\u0142nij formularz i podpisz go kwalifikowanym podpisem elektronicznym.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>W aplikacji eP\u0142atnik<\/strong>W na Platformie Us\u0142ug Elektronicznych (PUE) &#8211; je\u015bli masz konto na PUE. Wtedy podpisz dokumenty kwalifikowanym podpisem elektronicznym lub Profilem Zaufanym.<\/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-5fd0350 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fd0350\" 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-56f5d24\" data-id=\"56f5d24\" 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-1ebd197 elementor-widget elementor-widget-text-editor\" data-id=\"1ebd197\" 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 1 stycznia 2023 roku konieczne jest posiadanie profilu informacyjnego na Platformie Us\u0142ug Elektronicznych PUE ZUS. Ponadto przekazanie ZUS swojego adresu elektronicznego.<\/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-5ccef3c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ccef3c\" 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-facefb6\" data-id=\"facefb6\" 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-7ae1993 elementor-widget elementor-widget-heading\" data-id=\"7ae1993\" 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\">Ma\u0142y ZUS, a Ma\u0142y ZUS Plus<\/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-773e6c6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"773e6c6\" 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-6e949b9\" data-id=\"6e949b9\" 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-55133a0 elementor-widget elementor-widget-text-editor\" data-id=\"55133a0\" 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;\">Ma\u0142y ZUS Plus oraz Ma\u0142y ZUS to oba formy preferencyjnego op\u0142acania sk\u0142adek ZUS dla przedsi\u0119biorc\u00f3w. R\u00f3\u017cni\u0105 si\u0119 jednak istotnymi szczeg\u00f3\u0142ami.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ma\u0142y ZUS Plus, jest dedykowany przedsi\u0119biorcom, kt\u00f3rych przych\u00f3d w poprzednim roku podatkowym nie przekroczy\u0142 120 000 z\u0142.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sk\u0142adki s\u0105 naliczane proporcjonalnie do osi\u0105gni\u0119tego dochodu. Pozwala to na dopasowanie ich do aktualnej sytuacji finansowej przedsi\u0119biorcy. Warunkiem korzystania z tej ulgi jest tak\u017ce prowadzenie dzia\u0142alno\u015bci przez minimum 60 dni w roku poprzednim. Tak jak w przypadku Ma\u0142ego ZUSu r\u00f3wnie\u017c nie mo\u017cna \u015bwiadczy\u0107 us\u0142ug na rzecz by\u0142ego lub obecnego pracodawcy.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ma\u0142y ZUS Plus mo\u017cna stosowa\u0107 przez okres maksymalnie 36 miesi\u0119cy. W ci\u0105gu kolejnych 60 miesi\u0119cy prowadzenia dzia\u0142alno\u015bci. Po up\u0142ywie 5 lat mo\u017cna skorzysta\u0107 z tej ulgi ponownie na zasadach dobrowolno\u015bci.\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-7c3c1cf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c3c1cf\" 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-e79b1c4\" data-id=\"e79b1c4\" 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-91a6c72 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"91a6c72\" 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\tZ kolei Ma\u0142y ZUS to rozwi\u0105zanie, w kt\u00f3rym sk\u0142adki s\u0105 ustalane w sta\u0142ej, zrycza\u0142towanej wysoko\u015bci. Obliczanej na podstawie 30% minimalnego wynagrodzenia w danym roku. Jest on dost\u0119pny przez pierwsze 24 miesi\u0105ce prowadzenia dzia\u0142alno\u015bci gospodarczej. Istnieje r\u00f3wnie\u017c ograniczenie. Po wykorzystaniu Ma\u0142ego ZUS-u nie mo\u017cna z niego ponownie skorzysta\u0107.\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-7682d5c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7682d5c\" 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-8502de8\" data-id=\"8502de8\" 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-7d19cc8 elementor-widget elementor-widget-heading\" data-id=\"7d19cc8\" 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\">Kiedy koniec preferencyjnego op\u0142acania sk\u0142adek\n\n<\/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-8642667 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8642667\" 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-9109cda\" data-id=\"9109cda\" 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-3288647 elementor-widget elementor-widget-text-editor\" data-id=\"3288647\" 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;\">Po zako\u0144czeniu 24-miesi\u0119cznego okresu korzystania z obni\u017conych stawek ZUS, nale\u017cy przej\u015b\u0107 na standardowe sk\u0142adki ZUS. Mozesz tak\u017ce &#8211; je\u015bli spe\u0142niasz odpowiednie kryteria &#8211; rozwa\u017cy\u0107 opcj\u0119 Ma\u0142ego ZUS Plus.<\/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-f22dc96 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f22dc96\" 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-55b60ce\" data-id=\"55b60ce\" 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-66d65c5 elementor-widget elementor-widget-text-editor\" data-id=\"66d65c5\" 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;\">Aby dokona\u0107 tego przej\u015bcia:<\/span><\/p><ol><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W ci\u0105gu 7 dni od zako\u0144czenia 24-miesi\u0119cznego okresu, w kt\u00f3rym p\u0142aci\u0142e\u015b ni\u017csze sk\u0142adki, musisz z\u0142o\u017cy\u0107 formularz ZUS ZWUA z w\u0142a\u015bciwym kodem ubezpieczenia, kt\u00f3ry wcze\u015bniej poda\u0142e\u015b. Jako przyczyn\u0119 wyrejestrowania podaj kod 600, oznaczaj\u0105cy &#8222;inn\u0105 przyczyn\u0119 wyrejestrowania&#8221;. Przyk\u0142adowo, je\u015bli tw\u00f3j okres zako\u0144czy\u0142 si\u0119 31 lipca, dat\u0119 wyrejestrowania podaj jako 1 sierpnia.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nast\u0119pnie, w ci\u0105gu kolejnych 7 dni, nale\u017cy zg\u0142osi\u0107 si\u0119 do p\u0142acenia standardowych sk\u0142adek. Sk\u0142adaj\u0105c formularz ZUS ZUA z odpowiednim kodem tytu\u0142u ubezpieczenia<\/span><\/li><\/ol>\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-3d64912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3d64912\" 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-b2b3aa1\" data-id=\"b2b3aa1\" 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-6a54952 elementor-widget elementor-widget-text-editor\" data-id=\"6a54952\" 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;\">Po z\u0142o\u017ceniu tych dokument\u00f3w musisz jeszcze wype\u0142ni\u0107 deklaracj\u0119 <strong>ZUS DRA.<\/strong> Okre\u015blisz w niej aktualn\u0105 podstaw\u0119 wymiaru sk\u0142adek i op\u0142acisz je w nast\u0119puj\u0105cych terminach:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do 5. dnia miesi\u0105ca nast\u0119pnego dla jednostek bud\u017cetowych i samorz\u0105dowych zak\u0142ad\u00f3w bud\u017cetowych.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do 15. dnia miesi\u0105ca nast\u0119pnego dla p\u0142atnik\u00f3w sk\u0142adek posiadaj\u0105cych osobowo\u015b\u0107 prawn\u0105.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Do 20. dnia miesi\u0105ca nast\u0119pnego dla pozosta\u0142ych p\u0142atnik\u00f3w.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Warto pami\u0119ta\u0107, \u017ce ca\u0142\u0105 procedur\u0119 mo\u017cna zrealizowa\u0107 osobi\u015bcie w plac\u00f3wce ZUS. Mo\u017cna tego dokona\u0107 r\u00f3wnie\u017c elektronicznie za po\u015brednictwem Platformy Us\u0142ug Elektronicznych ZUS (PUE ZUS).<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Podsumowuj\u0105c, Ma\u0142y ZUS w 2024 roku stanowi korzystn\u0105 opcj\u0119 dla nowo otwieraj\u0105cych si\u0119 firm. Dzi\u0119ki preferencyjnym stawkom sk\u0142adek na ubezpieczenie spo\u0142eczne. Ponadto dzieki zwolnieniu z niekt\u00f3rych dodatkowych op\u0142at. A przedsi\u0119biorcy mog\u0105 skoncentrowa\u0107 si\u0119 na rozwijaniu swojej dzia\u0142alno\u015bci bez dodatkowych obci\u0105\u017ce\u0144 finansowych.<\/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-1b11d67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b11d67\" 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-5dd9240\" data-id=\"5dd9240\" 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-0407ed8 elementor-widget elementor-widget-text-editor\" data-id=\"0407ed8\" 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=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Autor:<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Agnieszka Fida<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Specjalista ds. ksi\u0119gowo\u015bci<\/span><br \/><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Publikacja: 06.06.2024 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-4b68530 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b68530\" 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-bc66ff8\" data-id=\"bc66ff8\" 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-3db01e9 elementor-widget elementor-widget-image\" data-id=\"3db01e9\" 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\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" 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Przez cz\u0119\u015b\u0107 przedsi\u0119biorc\u00f3w zosta\u0142a ona przyj\u0119ta entuzjastycznie. Dlaczego? Poniewa\u017c dla wielu&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[312],"tags":[117,288,675,740,741,742,743,744,745,746,747,748],"class_list":["post-14849","post","type-post","status-publish","format-standard","hentry","category-kadry-i-place","tag-zus","tag-skladki-zus","tag-maly-zus","tag-maly-zus-2024","tag-skladki-zus-2024","tag-wlasna-dzialalnosc","tag-zaklad-ubezpieczen-spolecznych","tag-zwolnienie-zus","tag-niski-zus","tag-maly-zus-ile-wynosi","tag-maly-zus-plus","tag-maly-zus-jak-dlugo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ma\u0142y ZUS - ile wynosi w 2024 roku? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Ma\u0142y ZUS -dowiedz si\u0119, kto mo\u017ce skorzysta\u0107? Kiedy jest korzystny? 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