{"id":15214,"date":"2024-08-22T12:53:29","date_gmt":"2024-08-22T10:53:29","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=15214"},"modified":"2025-11-21T07:48:59","modified_gmt":"2025-11-21T06:48:59","slug":"zawieszenie-dzialalnosci-a-skladka-zdrowotna","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zawieszenie-dzialalnosci-a-skladka-zdrowotna","title":{"rendered":"Zawieszenie dzia\u0142alno\u015bci a sk\u0142adka zdrowotna"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15214\" class=\"elementor elementor-15214\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c36a7c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c36a7c4\" 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-b558472\" data-id=\"b558472\" 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-4954337 elementor-widget elementor-widget-text-editor\" data-id=\"4954337\" 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;\">Zawieszenie dzia\u0142alno\u015bci gospodarczej to cz\u0119sto stosowane rozwi\u0105zanie w sytuacjach, gdy przedsi\u0119biorcy napotykaj\u0105 trudno\u015bci. Mog\u0105 to by\u0107: brak popytu na ich produkty lub us\u0142ugi czy te\u017c konieczno\u015b\u0107 dostosowania si\u0119 do zmieniaj\u0105cych si\u0119 warunk\u00f3w rynkowych. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Jednak\u017ce, pomimo zawieszenia dzia\u0142alno\u015bci, przedsi\u0119biorcy musz\u0105 pami\u0119ta\u0107 o r\u00f3\u017cnych aspektach. W tym r\u00f3wnie\u017c o obowi\u0105zkach podatkowych i ubezpieczeniowych. Jednym z kluczowych zagadnie\u0144 jest kwestia sk\u0142adek zdrowotnych \u2013 czy przedsi\u0119biorca zawieszaj\u0105cy dzia\u0142alno\u015b\u0107 jest zwolniony z tego obowi\u0105zku. A mo\u017ce nadal musi regulowa\u0107 nale\u017cno\u015bci z tego tytu\u0142u? <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W niniejszym artykule przyjrzymy si\u0119 temu zagadnieniu bli\u017cej. Postaramy si\u0119 rozwia\u0107 wszelkie w\u0105tpliwo\u015bci dotycz\u0105ce zwi\u0105zku mi\u0119dzy zawieszeniem dzia\u0142alno\u015bci gospodarczej a op\u0142acaniem sk\u0142adek zdrowotnych.<\/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-faae2c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"faae2c5\" 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-2219adf\" data-id=\"2219adf\" 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-1335e7a elementor-widget elementor-widget-heading\" data-id=\"1335e7a\" 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\">Zawiadomienie ZUS o zawieszeniu dzia\u0142alno\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-1dfd234 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1dfd234\" 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-925ccde\" data-id=\"925ccde\" 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-90f679f elementor-widget elementor-widget-text-editor\" data-id=\"90f679f\" 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;\">Proces zawieszenia dzia\u0142alno\u015bci jest stosunkowo prosty i mo\u017cna go zrealizowa\u0107 poprzez <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.biznes.gov.pl\/pl\/opisy-procedur\/-\/proc\/885\" target=\"_blank\" rel=\"noopener\">z\u0142o\u017cenie odpowiedniego wniosku CEIDG-1<\/a><\/span>. Po jego z\u0142o\u017ceniu urz\u0105d miasta przekazuje informacj\u0119 do ZUS. Nastepnie ZUS dokonuje wyrejestrowania p\u0142atnika sk\u0142adek oraz ubezpieczonych z systemu ubezpiecze\u0144 spo\u0142ecznych.<\/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-86ece61 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86ece61\" 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-52fa91d\" data-id=\"52fa91d\" 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-41b37d2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"41b37d2\" 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\tGdy przedsi\u0119biorca zawiesza dzia\u0142alno\u015b\u0107, nie musi ju\u017c op\u0142aca\u0107 sk\u0142adek na ubezpieczenia spo\u0142eczne ani zdrowotne.<br>W okresie zawieszenia nie jest r\u00f3wnie\u017c obowi\u0105zany sk\u0142ada\u0107 dokument\u00f3w rozliczeniowych do ZUS.\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-c1555e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1555e6\" 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-cbfb3b2\" data-id=\"cbfb3b2\" 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-6016150 elementor-widget elementor-widget-text-editor\" data-id=\"6016150\" 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 przypadku, gdy zawieszenie dzia\u0142alno\u015bci wynika z konieczno\u015bci sprawowania opieki nad dzieckiem, sk\u0142adki mog\u0105 by\u0107 op\u0142acane z bud\u017cetu pa\u0144stwa. Jednak\u017ce, aby skorzysta\u0107 z tego przywileju, ubezpieczony musi dokona\u0107 stosownego zg\u0142oszenia do ZUS. Nale\u017cy pami\u0119ta\u0107, \u017ce warunkiem obj\u0119cia ubezpieczeniem w okresie zawieszenia dzia\u0142alno\u015bci jest prowadzenie jej przez co najmniej 6 miesi\u0119cy w czasie poprzedzaj\u0105cym zawieszenie.<\/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-4ec928c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ec928c\" 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-1ec9d8b\" data-id=\"1ec9d8b\" 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-495a05c elementor-position-inline-start bdt-backdrop-filter-yes elementor-view-default elementor-mobile-position-block-start bdt-filter-backdrop elementor-widget elementor-widget-icon-box\" data-id=\"495a05c\" 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\tWarto pami\u0119ta\u0107, \u017ce mo\u017cemy zawiesi\u0107 dzia\u0142alno\u015b\u0107 na okres okre\u015blony lub nieokre\u015blony, jednak nie kr\u00f3tszy ni\u017c 30 dni. Wyj\u0105tek stanowi zawieszenie dzia\u0142alno\u015bci na ca\u0142y luty, gdzie musi trwa\u0107 minimum przez ca\u0142y ten miesi\u0105c (uwzgl\u0119dniaj\u0105c liczb\u0119 dni w danym roku). Je\u015bli jeste\u015bmy wpisani do Krajowego Rejestru S\u0105dowego, mo\u017cemy zawiesi\u0107 dzia\u0142alno\u015b\u0107 na okres od 30 dni do 24 miesi\u0119cy.\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-4869c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4869c6c\" 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-6323e61\" data-id=\"6323e61\" 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-0b85f28 elementor-widget elementor-widget-text-editor\" data-id=\"0b85f28\" 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;\">Istotne jest r\u00f3wnie\u017c, \u017ce zawieszenie dzia\u0142alno\u015bci mo\u017cliwe jest tylko w sytuacji, gdy nie mamy zatrudnionych pracownik\u00f3w. Takich, kt\u00f3rzy s\u0105 zatrudnieni: na umow\u0119 o prac\u0119, na zasadzie powo\u0142ania, wyboru, mianowania lub na sp\u00f3\u0142dzielcz\u0105 umow\u0119 o prac\u0119.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przed zawieszeniem firmy konieczne jest rozwi\u0105zanie wszystkich um\u00f3w o prac\u0119. Um\u00f3w zlece\u0144 lub um\u00f3w o dzie\u0142o nie trzeba rozwi\u0105zywa\u0107. Zwolnionych pracownik\u00f3w nale\u017cy wyrejestrowa\u0107 z ubezpiecze\u0144 w ci\u0105gu 7 dni od daty ustania stosunku pracy. Planuj\u0105c zwolnienia grupowe, nale\u017cy poinformowa\u0107 o nich powiatowy urz\u0105d pracy. Trzeba r\u00f3wnie\u017c przedstawi\u0107 przyczyny takich zwolnie\u0144.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Szukasz intuicyjnego programu ksi\u0119gowego do KPiR i Rycza\u0142tu dla firmy lub biura rachunkowego? Poznaj program SKP\u00ae Formsoft zawieraj\u0105cy niezwykle bogaty modu\u0142 p\u0142acowy. Mo\u017cesz w nim wyliczy\u0107 wynagrodzenia i \u015bwiadczenia na czas choroby lub wszelkich zasi\u0142k\u00f3w, automatycznie zaksi\u0119gowa\u0107 wynagrodzenia. Mozesz tak\u017ce wystawia\u0107 deklaracje ZUS i eksportowa\u0107 je do programu P\u0142atnik. <\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Poznaj wszystkie funkcje i pracuj 60 dni bez zobowi\u0105za\u0144. <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=akademia-skp-art-05-08-2024\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #008080;\"><strong><span style=\"text-decoration: underline;\"><em>Pobierz\u00a0 BEZP\u0141ATNIE program ksi\u0119gowy <\/em><\/span><\/strong><\/span><\/a><\/span><span style=\"color: #008080;\"><strong><span style=\"text-decoration: underline;\"><em>SKP\u00ae Formsoft<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0&gt;<\/span><\/em><\/span><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d81fc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d81fc6\" 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-64d5a1a\" data-id=\"64d5a1a\" 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-cb60e34 elementor-widget elementor-widget-heading\" data-id=\"cb60e34\" 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\">Przychody i koszty uzyskane w okresie zawieszenia dzia\u0142alno\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-00bdf9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00bdf9e\" 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-02f5801\" data-id=\"02f5801\" 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-5c7e80e elementor-widget elementor-widget-text-editor\" data-id=\"5c7e80e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Co do zasady w okresie zawieszenia nie mo\u017cemy osi\u0105ga\u0107 przychod\u00f3w z bie\u017c\u0105cej dzia\u0142alno\u015bci gospodarczej. Podczas zawieszenia mamy jednak mo\u017cliwo\u015b\u0107 pobierania nale\u017cno\u015bci i sp\u0142aty zobowi\u0105za\u0144, kt\u00f3re powsta\u0142y przed zawieszeniem. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Mo\u017cemy r\u00f3wnie\u017c sprzedawa\u0107 \u015brodki trwa\u0142e i wyposa\u017cenie. A tak\u017ce osi\u0105ga\u0107 przychody finansowe r\u00f3wnie\u017c z dzia\u0142alno\u015bci prowadzonej przed zawieszeniem. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dodatkowo mo\u017cemy podejmowa\u0107 wszelkie konieczne dzia\u0142ania do zachowania lub zabezpieczenia \u017ar\u00f3de\u0142 przychod\u00f3w. To oznacza, \u017ce w tym czasie mo\u017cemy ponosi\u0107 koszty. Chodzi o koszty, kt\u00f3re s\u0105 zwi\u0105zane z nasz\u0105 dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 i wynikaj\u0105 z wcze\u015bniejszych um\u00f3w.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Musimy pami\u0119ta\u0107, \u017ce przychody i koszty z tego okresu nale\u017cy wykaza\u0107 tak\u017ce w osobnej pozycji <a href=\"https:\/\/www.pit-format.pl\/jak-rozliczyc-pit\/pit-b?ref=art-akademia-skp\" target=\"_blank\" rel=\"noopener\">PIT-B<\/a> w zeznaniu rocznym. Dokonujemy tego w pozycjach 34 i 35. Ma to na celu umo\u017cliwienie ZUS-owi zweryfikowanie, czy nie zosta\u0142y one uwzgl\u0119dnione w podstawie zdrowotnej.<\/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-4cb1a1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4cb1a1f\" 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-dfabcec\" data-id=\"dfabcec\" 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-d8ed7e6 elementor-widget elementor-widget-heading\" data-id=\"d8ed7e6\" 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 w okresie zawieszenia<\/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-60a6ea3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"60a6ea3\" 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-032a9e5\" data-id=\"032a9e5\" 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-2520d2b elementor-widget elementor-widget-text-editor\" data-id=\"2520d2b\" 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;\">Podczas zawieszenia dzia\u0142alno\u015bci gospodarczej zar\u00f3wno przychody, jak i koszty, nie s\u0105 brane pod uwag\u0119 przy obliczaniu sk\u0142adki zdrowotnej. To oznacza, \u017ce je\u015bli planujemy zawiesi\u0107 dzia\u0142alno\u015b\u0107 i jednocze\u015bnie zamierzamy sprzeda\u0107 \u015brodki trwa\u0142e, lepiej poczeka\u0107 ze sprzeda\u017c\u0105 do czasu zawieszenia firmy. Dzi\u0119ki temu unikniemy zwi\u0119kszenia rocznej podstawy sk\u0142adki zdrowotnej o przych\u00f3d ze sprzeda\u017cy.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Gdy zawieszamy dzia\u0142alno\u015b\u0107, nie musimy p\u0142aci\u0107 sk\u0142adki zdrowotnej od przychod\u00f3w ani koszt\u00f3w generowanych w tym okresie. To wa\u017cna informacja, kt\u00f3ra mo\u017ce wp\u0142yn\u0105\u0107 na decyzj\u0119 dotycz\u0105c\u0105 zarz\u0105dzania finansami w czasie zawieszenia dzia\u0142alno\u015bci.<\/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-9e23b69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e23b69\" 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-982176f\" data-id=\"982176f\" 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-ad74860 elementor-widget elementor-widget-heading\" data-id=\"ad74860\" 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\">Co je\u015bli zawieszamy dzia\u0142alno\u015b\u0107 w trakcie miesi\u0105ca? <\/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-f1f93e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1f93e4\" 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-a56fc6e\" data-id=\"a56fc6e\" 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-e2ec8da elementor-widget elementor-widget-text-editor\" data-id=\"e2ec8da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli zawieszamy dzia\u0142alno\u015b\u0107 w trakcie miesi\u0105ca musimy pami\u0119ta\u0107, \u017ce sk\u0142adka zdrowotna nie podlega proporcjonalnemu zmniejszeniu. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Oznacza to, \u017ce niezale\u017cnie od tego, czy dzia\u0142alno\u015b\u0107 wykonywali\u015bmy przez ca\u0142y miesi\u0105c, czy tylko przez jego cz\u0119\u015b\u0107, sk\u0142adk\u0119 zdrowotn\u0105 nale\u017cy op\u0142aci\u0107 od pe\u0142nej podstawy wymiaru. Innymi s\u0142owy, nie ma podzia\u0142u sk\u0142adki zdrowotnej na dni. Czyli, tak jak to ma miejsce w przypadku sk\u0142adek na ubezpieczenia spo\u0142eczne. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tak wi\u0119c, nawet je\u015bli zawieszasz dzia\u0142alno\u015b\u0107 w trakcie miesi\u0105ca, sk\u0142adk\u0119 zdrowotn\u0105 musisz op\u0142aci\u0107 tak, jakby dzia\u0142alno\u015b\u0107 prowadzona by\u0142a przez ca\u0142y ten okres.<\/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-3b6baa4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b6baa4\" 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-9e5b252\" data-id=\"9e5b252\" 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-941ab12 elementor-widget elementor-widget-heading\" data-id=\"941ab12\" 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 po odwieszeniu dzia\u0142alno\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-397d01f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"397d01f\" 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-c0db7a8\" data-id=\"c0db7a8\" 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-d6df03d elementor-widget elementor-widget-text-editor\" data-id=\"d6df03d\" 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 odwieszeniu dzia\u0142alno\u015bci gospodarczej podstaw\u0105 do obliczenia sk\u0142adki zdrowotnej b\u0119dzie doch\u00f3d uzyskany w miesi\u0105cu poprzedzaj\u0105cym wznowienie dzia\u0142alno\u015bci. I tak, je\u015bli zawieszenie mia\u0142o miejsce w trakcie roku i wznowienie nast\u0105pi\u0142o po jednym<\/span><span style=\"color: #333333; font-family: helvetica, arial, sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\"> lub kilku miesi\u0105cach. Podstaw\u0119 do obliczenia sk\u0142adki za pierwszy miesi\u0105c po wznowieniu stanowi doch\u00f3d z miesi\u0105ca przed zawieszeniem. Na przyk\u0142ad, je\u015bli zawieszenie mia\u0142o miejsce w marcu, a wznowienie w maju, to jako podstaw\u0119 do obliczenia sk\u0142adki za maj przyjmiemy doch\u00f3d uzyskany w lutym.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Warto zaznaczy\u0107, \u017ce przy obliczaniu miesi\u0119cznego dochodu nie uwzgl\u0119dniamy przychod\u00f3w ani koszt\u00f3w poniesionych w okresie zawieszenia dzia\u0142alno\u015bci. Doch\u00f3d stanowi r\u00f3\u017cnic\u0119 mi\u0119dzy sum\u0105 przychod\u00f3w a sum\u0105 koszt\u00f3w od pocz\u0105tku roku. Od tej kwoty odejmujemy doch\u00f3d z poprzednich miesi\u0119cy, aby otrzyma\u0107 podstaw\u0119 do obliczenia sk\u0142adki zdrowotnej za dany miesi\u0105c<\/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-e6da8e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6da8e1\" 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-726a0fa\" data-id=\"726a0fa\" 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-43576f2 elementor-widget elementor-widget-text-editor\" data-id=\"43576f2\" 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-size: 14pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przyk\u0142ad:<\/span><\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przyjmijmy, \u017ce firma X (opodatkowanie wg skali) zawiesi\u0142a dzia\u0142alno\u015b\u0107 od 1 marca 2024 roku do 30 kwietnia 2024 roku:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przych\u00f3d za stycze\u0144 wyni\u00f3s\u0142 15\u00a0000 z\u0142, a koszty uzyskania przychodu 5\u00a0000 z\u0142,<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Przych\u00f3d za luty wyni\u00f3s\u0142 8\u00a0000, a koszty uzyskania przychodu 3\u00a0000 z\u0142.<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sk\u0142adki na ubezpieczenia spo\u0142eczne s\u0105 zaliczone do koszt\u00f3w uzyskania.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby ustali\u0107 podstaw\u0119 wymiaru sk\u0142adki na ubezpieczenie zdrowotne za maj 2024 roku jako doch\u00f3d z poprzedniego miesi\u0105ca, wykonujemy nast\u0119puj\u0105ce kroki:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sumujemy przychody i odejmujemy koszty od pocz\u0105tku roku:<\/span><\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">15\u00a0000 + 8\u00a0000 \u2013 5\u00a0000 \u2013 3\u00a0000= <strong>15\u00a0000<\/strong><\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Odejmujemy doch\u00f3d z poprzednich miesi\u0119cy (w tym przypadku tylko stycze\u0144 2024):<\/span><\/li><\/ul><p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">15 000 z\u0142 \u2013 10 000 z\u0142 = <strong>5\u00a0000<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Doch\u00f3d stanowi\u0105cy podstaw\u0119 wymiaru sk\u0142adki za maj 2024 roku wynosi 5 000 z\u0142, a sk\u0142adka zdrowotna (9% z 6 000 z\u0142) wyniesie 450 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-8a2ba0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a2ba0a\" 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-c894cea\" data-id=\"c894cea\" 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-a6e0139 elementor-widget elementor-widget-text-editor\" data-id=\"a6e0139\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli nie mo\u017cna ustali\u0107 dochodu z miesi\u0105ca poprzedniego, np. gdy zawieszenie mia\u0142o miejsce przed danym rokiem kalendarzowym. W takiej sytuacji podstaw\u0105 do obliczenia sk\u0142adki jest minimalne wynagrodzenie obowi\u0105zuj\u0105ce na pocz\u0105tku roku sk\u0142adkowego.<\/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-8a96a86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a96a86\" 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-7b2bb5c\" data-id=\"7b2bb5c\" 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-20f8151 elementor-widget elementor-widget-heading\" data-id=\"20f8151\" 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\">Zawieszenie dzia\u0142alno\u015bci a roczna sk\u0142adka zdrowotna <\/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-b5fda76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5fda76\" 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-755a087\" data-id=\"755a087\" 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-4a15f20 elementor-widget elementor-widget-text-editor\" data-id=\"4a15f20\" 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;\">Roczna sk\u0142adka zdrowotna w okresie zawieszenia dzia\u0142alno\u015bci jest dla nas wa\u017cnym aspektem rozlicze\u0144. W przypadku opodatkowania wed\u0142ug skali lub stawk\u0105 podatku liniowego, podstaw\u0105 do naliczenia sk\u0142adki zdrowotnej jest doch\u00f3d osi\u0105gni\u0119ty w poprzednim miesi\u0105cu.<\/span><\/p><p><span style=\"color: #333333;\">Jak ju\u017c wspomnieli\u015bmy, w okresie zawieszenia nie wyliczamy sk\u0142adek zdrowotnych. Oznacza to, \u017ce je\u015bli zawieszamy dzia\u0142alno\u015b\u0107 na przyk\u0142ad w lipcu, to ostatni\u0105 sk\u0142adk\u0119 za czerwiec p\u0142acimy na podstawie dochodu z maja.<\/span><\/p><p><span style=\"color: #333333;\">Jednak\u017ce, ostateczne rozliczenie sk\u0142adki zdrowotnej w uj\u0119ciu rocznym odbywa si\u0119 w ZUS DRA za kwiecie\u0144 nast\u0119pnego roku. Wtedy uwzgl\u0119dniamy wszystkie przychody i koszty z ca\u0142ego poprzedniego roku. Je\u015bli nie wznowimy dzia\u0142alno\u015bci przed ko\u0144cem okresu sk\u0142adkowego, mo\u017cemy mie\u0107 niedop\u0142at\u0119 sk\u0142adki. Musimy j\u0105 uregulowa\u0107 do 20 maja. Ta niedop\u0142ata wynika z braku miesi\u0119cznego wyliczenia sk\u0142adki zdrowotnej na podstawie dochodu z miesi\u0105ca przed zawieszeniem dzia\u0142alno\u015bci.<\/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-aa72898 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa72898\" 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-a77d250\" data-id=\"a77d250\" 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-64fbe0b elementor-position-inline-start bdt-backdrop-filter-yes elementor-view-default elementor-mobile-position-block-start bdt-filter-backdrop elementor-widget elementor-widget-icon-box\" data-id=\"64fbe0b\" 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\tWarto pami\u0119ta\u0107, \u017ce okres sk\u0142adkowy dla opodatkowania skal\u0105 podatkow\u0105 lub podatkiem liniowym trwa od 1 lutego do 31 stycznia nast\u0119pnego roku. Dla opodatkowania rycza\u0142tem od przychod\u00f3w ewidencjonowanych okres ten trwa od 1 stycznia do 31 grudnia. Je\u015bli dzia\u0142alno\u015b\u0107 by\u0142a zawieszona przez ca\u0142y okres sk\u0142adkowy, nie musimy sk\u0142ada\u0107 rocznego rozliczenia sk\u0142adki zdrowotnej. Jednak je\u015bli dzia\u0142alno\u015b\u0107 jest aktywna w kwietniu, to za ten miesi\u0105c sk\u0142adamy tylko miesi\u0119czne rozliczenie ZUS DRA\/RCA.\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-b489e81 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b489e81\" 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-67d13dc\" data-id=\"67d13dc\" 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-673b460 elementor-widget elementor-widget-heading\" data-id=\"673b460\" 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-695cdf6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"695cdf6\" 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-c46f196\" data-id=\"c46f196\" 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-69bcf37 elementor-widget elementor-widget-text-editor\" data-id=\"69bcf37\" 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;\">Zawieszenie dzia\u0142alno\u015bci gospodarczej to decyzja, kt\u00f3ra mo\u017ce by\u0107 pomocna w trudnych sytuacjach biznesowych. Kluczowym aspektem jest zrozumienie, \u017ce w czasie zawieszenia nie ma obowi\u0105zku op\u0142acania sk\u0142adek zdrowotnych. Jednak\u017ce, warto pami\u0119ta\u0107 o procedurach zg\u0142oszenia do ZUS oraz konsekwencjach finansowych w przypadku niedop\u0142at sk\u0142adek.<\/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-c318046 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c318046\" 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-c9b1728\" data-id=\"c9b1728\" 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-048b9d3 elementor-widget elementor-widget-text-editor\" data-id=\"048b9d3\" 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: 05.08.2024 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-8da9965 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8da9965\" 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