{"id":18088,"date":"2025-06-13T11:02:06","date_gmt":"2025-06-13T09:02:06","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=18088"},"modified":"2026-07-08T14:10:38","modified_gmt":"2026-07-08T12:10:38","slug":"jednoosobowa-dzialalnosc-czy-spolka-przewodnik","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jednoosobowa-dzialalnosc-czy-spolka-przewodnik","title":{"rendered":"Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka z o.o. &#8211; przewodnik po najwa\u017cniejszych r\u00f3\u017cnicach i korzy\u015bciach"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"18088\" class=\"elementor elementor-18088\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11a157f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11a157f\" 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-949420f\" data-id=\"949420f\" 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-9effaad elementor-widget elementor-widget-text-editor\" data-id=\"9effaad\" 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;\"><span class=\"TextRun SCXW215662209 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW215662209 BCX8\">Zak\u0142adasz firm\u0119 i zastanawiasz si\u0119, jak\u0105 form\u0119 dzia\u0142alno\u015bci wybra\u0107? To jedna z pierwszych i najwa\u017cniejszych decyzji, jakie podejmuje przysz\u0142y przedsi\u0119biorca. Najcz\u0119\u015bciej rozwa\u017cane opcje to <\/span><\/span><strong><span class=\"TextRun SCXW215662209 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW215662209 BCX8\">jednoosobowa dzia\u0142alno\u015b\u0107<\/span><\/span>\u00a0<span class=\"TextRun SCXW215662209 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW215662209 BCX8\">oraz<\/span><\/span> <span class=\"TextRun SCXW215662209 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW215662209 BCX8\">sp\u00f3\u0142ka z o.o.<\/span><\/span><\/strong><span class=\"TextRun SCXW215662209 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW215662209 BCX8\">\u00a0Ka\u017cda z nich ma swoje plusy i minusy. R\u00f3\u017cni\u0105 si\u0119 m.in. sposobem rejestracji, kosztami, odpowiedzialno\u015bci\u0105 i mo\u017cliwo\u015bciami rozwoju. Wyb\u00f3r powinien zale\u017ce\u0107 nie tylko od pomys\u0142u na biznes, ale te\u017c od jego skali i plan\u00f3w na przysz\u0142o\u015b\u0107. W tym artykule por\u00f3wnamy te dwie formy, by u\u0142atwi\u0107 Ci podj\u0119cie \u015bwiadomej decyzji.<\/span><\/span><span class=\"EOP SCXW215662209 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/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-0c50804 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c50804\" 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-40b4fdb\" data-id=\"40b4fdb\" 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-2ae41f8 elementor-widget elementor-widget-heading\" data-id=\"2ae41f8\" 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\">Jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka z o.o. - proces rejestracji <\/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-61502f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61502f9\" 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-1c392f5\" data-id=\"1c392f5\" 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-2b5be48 elementor-widget elementor-widget-text-editor\" data-id=\"2b5be48\" 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;\">Pierwsz\u0105 zasadnicz\u0105 r\u00f3\u017cnic\u0105 pomi\u0119dzy JDG a sp\u00f3\u0142k\u0105 z o.o. jest spos\u00f3b rejestracji i koszty z ni\u0105 zwi\u0105zane. Decyduj\u0105c si\u0119 na za\u0142o\u017cenie indywidualnej dzia\u0142alno\u015bci gospodarczej, mo\u017cesz zarejestrowa\u0107 firm\u0119 zupe\u0142nie za darmo. Rejestracja, jak i p\u00f3\u017aniejsze zmiany nie wymagaj\u0105 \u017cadnych op\u0142at, wystarczy \u017ce z\u0142o\u017cysz wniosek CEIDG-1. Mo\u017cesz zrobi\u0107 to online na stronie <span style=\"text-decoration: underline;\"><em><a style=\"color: #333333; text-decoration: underline;\" href=\"https:\/\/www.biznes.gov.pl\/pl\" target=\"_blank\" rel=\"noopener\">biznes.gov.pl<\/a><\/em><\/span>, osobi\u015bcie lub listownie w urz\u0119dzie gminy (miasta).\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><strong>Wybieraj\u0105c rejestracj\u0119 online, konieczne jest potwierdzenie naszej to\u017csamo\u015bci.<\/strong> Dokonasz tego podczas wizyty w urz\u0119dzie w terminie 7 dni od dnia z\u0142o\u017cenia wniosku. Wizyta ta nie b\u0119dzie jednak konieczna, je\u017celi podpiszesz wniosek przy pomocy kwalifikowanego podpisu elektronicznego.\u00a0\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">We wniosku nale\u017cy uzupe\u0142ni\u0107 takie informacje jak: dane osobowe, adresy, nazw\u0119 firmy i kody PKD. Wska\u017cesz te\u017c, ilu pracownik\u00f3w planujesz zatrudni\u0107 i dat\u0119 rozpocz\u0119cia dzia\u0142alno\u015bci. Mo\u017cesz od razu zg\u0142osi\u0107 form\u0119 opodatkowania, numer konta, dane pe\u0142nomocnika i kontakt.\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-a4611e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4611e1\" 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-d561471\" data-id=\"d561471\" 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-15eb297 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"15eb297\" 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\tJe\u017celi nie masz jeszcze NIP ani REGON, zostan\u0105 one automatycznie nadane. NIP dostaniesz w ci\u0105gu 1 dnia roboczego, a REGON w ci\u0105gu 7 dni.\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-7888ac4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7888ac4\" 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-32e3514\" data-id=\"32e3514\" 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-1a24d4a elementor-widget elementor-widget-heading\" data-id=\"1a24d4a\" 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\">Rejestracja sp\u00f3\u0142ki z o.o. \u2013 wi\u0119cej formalno\u015bci i koszty<\/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-97754a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97754a5\" 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-00cb380\" data-id=\"00cb380\" 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-2d5f37e elementor-widget elementor-widget-text-editor\" data-id=\"2d5f37e\" 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 class=\"TextRun SCXW256083157 BCX8\" lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW256083157 BCX8\">Rejestracja sp\u00f3\u0142ki z o.o. wi\u0105\u017ce si\u0119 z kosztami oraz dodatkowymi formalno\u015bciami. <\/span><\/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-cb3db1c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cb3db1c\" 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-b03e422\" data-id=\"b03e422\" 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-a11455d elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a11455d\" 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\tJe\u017celi chcesz za\u0142o\u017cy\u0107 sp\u00f3\u0142k\u0119 z o.o. musisz sporz\u0105dzi\u0107 umow\u0119 sp\u00f3\u0142ki w formie aktu notarialnego. Warto\u015b\u0107 kapita\u0142u zak\u0142adowego wp\u0142ywa na wysoko\u015b\u0107 op\u0142aty notarialnej, jak i podatku od czynno\u015bci cywilnoprawnych (0,5 % warto\u015bci). Musisz pami\u0119ta\u0107, \u017ce minimalna warto\u015b\u0107 kapita\u0142u zak\u0142adowego to 5\u202f000 z\u0142.  \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-22fa7dd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22fa7dd\" 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-d67243e\" data-id=\"d67243e\" 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-828bf1f elementor-widget elementor-widget-text-editor\" data-id=\"828bf1f\" 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;\">Do tego dochodz\u0105 kolejne koszty:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">500 z\u0142 op\u0142aty s\u0105dowej za wpis do KRS (lub 250 z\u0142, je\u015bli korzystasz z systemu S24),\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">100 z\u0142 za og\u0142oszenie w Monitorze S\u0105dowym i Gospodarczym,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">17 z\u0142 op\u0142aty skarbowej, je\u015bli korzystasz z pe\u0142nomocnika.\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Sp\u00f3\u0142k\u0119 rejestrujesz w Krajowym Rejestrze S\u0105dowym \u2013 przez Portal Rejestr\u00f3w S\u0105dowych (PRS) lub system S24. W S24 korzystasz z gotowego wzorca umowy, jednak taki wzorzec umo\u017cliwia zawarcie w umowie sp\u00f3\u0142ki tylko podstawowych jej element\u00f3w.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">We wniosku wpisujesz dane sp\u00f3\u0142ki, wsp\u00f3lnik\u00f3w, cz\u0142onk\u00f3w zarz\u0105du i przedmiot dzia\u0142alno\u015bci. Dodajesz potrzebne dokumenty \u2013 umow\u0119 sp\u00f3\u0142ki, list\u0119 wsp\u00f3lnik\u00f3w, uchwa\u0142y, zgody, pe\u0142nomocnictwa i inne za\u0142\u0105czniki. \u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po wpisaniu sp\u00f3\u0142ki do KRS musisz jeszcze:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">z\u0142o\u017cy\u0107 formularz NIP-8 do urz\u0119du skarbowego (w ci\u0105gu 21 dni od rejestracji lub 7 dni od startu dzia\u0142alno\u015bci),\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">zg\u0142osi\u0107 sp\u00f3\u0142k\u0119 do Centralnego Rejestru Beneficjent\u00f3w Rzeczywistych (masz na to 7 dni).\u00a0<\/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-b159f47 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b159f47\" 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-b7993eb\" data-id=\"b7993eb\" 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-c8c51ab elementor-widget elementor-widget-heading\" data-id=\"c8c51ab\" 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\">Osobowo\u015b\u0107 prawna i spos\u00f3b opodatkowania 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-7d0055f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d0055f\" 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-99ba892\" data-id=\"99ba892\" 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-d812043 elementor-widget elementor-widget-text-editor\" data-id=\"d812043\" 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 <b>jednoosobowej dzia\u0142alno\u015bci gospodarczej<\/b>, podatnikiem jeste\u015b Ty sam jako osoby fizyczne. Oznacza to, \u017ce jeste\u015b zobowi\u0105zany do odprowadzania zaliczek na podatek dochodowy od os\u00f3b fizycznych. Jak ju\u017c wcze\u015bniej wspomnieli\u015bmy ju\u017c na etapie rejestracji mo\u017cesz wybra\u0107 form\u0119 opodatkowania. Masz do wyboru:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">skal\u0119 podatkow\u0105- 12% i 32% po przekroczeniu progu 120\u202f000 tys. dochodu,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">podatek liniowy- sta\u0142e 19% niezale\u017cnie od dochodu,\u00a0\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">rycza\u0142t lub kart\u0119 podatkow\u0105- do wyboru w szczeg\u00f3lnych przypadkach.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><span class=\"TextRun SCXW72990772 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW72990772 BCX8\">Ka\u017cda z tych form ma swoje plusy i minusy, wyb\u00f3r zale\u017cy od rodzaju i skali Twojej dzia\u0142alno\u015bci.<\/span><\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #333333;\">Zastanawiasz si\u0119, kt\u00f3ra forma opodatkowania \u2013 <strong>KPiR czy rycza\u0142t<\/strong> \u2013 b\u0119dzie dla Ciebie najbardziej op\u0142acalna? Przeczytaj nasz szczeg\u00f3\u0142owy artyku\u0142, aby pozna\u0107 <strong>kluczowe r\u00f3\u017cnice<\/strong>, <strong>zalety i wady<\/strong> ka\u017cdej z nich i <strong>wybierz najlepiej<\/strong> dla swojego biznesu! Czytaj:<\/span><span style=\"color: #00ccff;\"><strong><span style=\"text-decoration: underline;\"><em><a style=\"color: #00ccff; text-decoration: underline;\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/kpir-a-ryczalt\" target=\"_blank\" rel=\"noopener\"> KPiR a rycza\u0142t &gt;<\/a><\/em><\/span><\/strong><\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><span class=\"TextRun SCXW40072793 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW40072793 BCX8\">Decyduj\u0105c si\u0119 na za\u0142o\u017cenie <\/span><\/span><span class=\"TextRun SCXW40072793 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW40072793 BCX8\">sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialn<\/span><span class=\"NormalTextRun SCXW40072793 BCX8\">o\u015bci\u0105<\/span><\/span><span class=\"TextRun SCXW40072793 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW40072793 BCX8\">, sytuacja wygl\u0105da inaczej. <\/span><span class=\"NormalTextRun SCXW40072793 BCX8\">Prowadz\u0105c sp\u00f3\u0142k\u0119 z o.o., mamy do czynienia z odr\u0119bnym podmiotem prawnym. W zwi\u0105zku z tym, sp\u00f3\u0142ka jest obci\u0105\u017cona podatkiem dochodowym od os\u00f3b prawnych (CIT) w wysoko\u015bci 19% od osi\u0105gni\u0119tego zysku brutto. Jednak\u017ce, mali podatnicy oraz ci, kt\u00f3rzy dopiero rozpoczynaj\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, mog\u0105 skorzysta\u0107 z obni\u017conej stawki wynosz\u0105cej 9%.<\/span><\/span><span class=\"EOP SCXW40072793 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Szukasz \u0142atwego programu dla jednoosobowej dzia\u0142ano\u015bci gospodarczej? Pobierz program ksi\u0119gowy SKP<sup class=\"sym-reg\">\u00ae<\/sup> Formsoft &#8211; zyskaj a\u017c 60 dni darmowej pracy w pe\u0142nej wersji, bez limitu dokument\u00f3w. <span style=\"color: #00ccff;\"><strong><span style=\"text-decoration: underline;\"><em><a style=\"color: #00ccff; text-decoration: underline;\" href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-eksperta\" target=\"_blank\" rel=\"noopener\">Pobierz bezp\u0142atnie teraz &gt;<\/a><\/em><\/span><\/strong><\/span><\/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-e8b287c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8b287c\" 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-3265fc0\" data-id=\"3265fc0\" 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-bc1f8f2 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"bc1f8f2\" 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\tPami\u0119taj jednak, \u017ce w sp\u00f3\u0142ce z o.o. wyst\u0119puje podw\u00f3jne opodatkowanie. Najpierw sp\u00f3\u0142ka p\u0142aci CIT od ca\u0142ego wypracowanego zysku. Potem Ty, jako wsp\u00f3lnik, odprowadzasz podatek od dywidendy, kt\u00f3r\u0105 otrzymujesz.\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-a59466d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a59466d\" 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-6fc5c49\" data-id=\"6fc5c49\" 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-d45b900 elementor-widget elementor-widget-heading\" data-id=\"d45b900\" 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\">Ksi\u0119gowo\u015b\u0107 - jednoosobowa dzia\u0142alno\u015b\u0107 czy sp\u00f3\u0142ka z o.o.? <\/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-d9c6b15 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9c6b15\" 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-727cf57\" data-id=\"727cf57\" 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-7aed5e6 elementor-widget elementor-widget-text-editor\" data-id=\"7aed5e6\" 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;\"><span class=\"TextRun SCXW70796748 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70796748 BCX8\">Prowadzenie dzielno\u015bci gospodarczej zwi\u0105zane jest bezpo\u015brednio z prowadzeniem jej ksi\u0119gowo\u015bci. W przypadku <\/span><\/span><span class=\"TextRun SCXW70796748 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70796748 BCX8\">indywidualnej <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">dzia\u0142a<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">lno\u015bci gospodarczej<\/span><\/span><span class=\"TextRun SCXW70796748 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70796748 BCX8\"> sprawa jest prostsza. Je\u017celi Tw\u00f3j roczny doch\u00f3d nie przekracza 2,5 mln euro, mo\u017cesz prowadzi\u0107 uproszcz\u0105 ksi\u0119gowo\u015b\u0107 w formie ksi\u0119gi przychod\u00f3w i rozchod\u00f3w. <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">W wielu przypadkach nie potrzeba<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\"> do tego ksi\u0119gowego. Wystarczy prosty program ksi\u0119gowy i odrobina systematyczno\u015bci<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW70796748 BCX8\"><span class=\"SCXW70796748 BCX8\">\u00a0<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW70796748 BCX8\"><br class=\"SCXW70796748 BCX8\" \/><\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"color: #333333;\">Koniec z obawami o ksi\u0119gowo\u015b\u0107! <strong>SKP\u00ae Formasoft to program, kt\u00f3ry zosta\u0142 zaprojektowany, aby\u015b m\u00f3g\u0142 bez problemu samodzielnie zarz\u0105dza\u0107 finansami swojej firmy<\/strong>. Kliknij i zobacz, jak <\/span><strong><span style=\"color: #333333;\">nasze<\/span> <span style=\"color: #00ccff;\"><a style=\"color: #00ccff;\" href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em>intuicyjne oprogramowanie ksi\u0119gowe<\/em><\/span><\/a><\/span><\/strong><span style=\"text-decoration: underline; color: #00ccff;\"><em>\u00a0<strong>zmieni Twoje podej\u015bcie do prowadzenia ksi\u0119gowo\u015bci w firmie &gt;<\/strong><\/em><\/span><\/span><\/p><p><span class=\"TextRun SCXW70796748 BCX8\" lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70796748 BCX8\">Sprawa wygl\u0105da inaczej, gdy zak\u0142adasz sp\u00f3\u0142k\u0119 z o.o. <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">Tutaj masz obowi\u0105zek prowadzenia <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">pe\u0142nej ksi\u0119gowo\u015bci<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">, czyli ksi\u0105g rachunkowych. Musisz te\u017c co roku przygotowa\u0107 sprawozdanie finansowe.<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\"> Zazwyczaj konieczne jest skorzystanie z us\u0142ug biura rachunkowego lub zatrudnienie ksi\u0119gowego. <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">Us\u0142ugi biur rachunkowych w tym zakresie kosztuj\u0105 od 500 do 1 500 z\u0142 netto miesi\u0119cznie.<\/span> <\/span><\/p><p><span class=\"TextRun SCXW70796748 BCX8\" lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70796748 BCX8\">Z drugiej strony, pe\u0142na ksi\u0119gowo\u015b\u0107 zapewnia przejrzysto\u015b\u0107 operacji finansowych i daje nam klarowny obraz sytuacji finansowej sp\u00f3\u0142ki<\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">. <\/span><span class=\"NormalTextRun SCXW70796748 BCX8\">To szczeg\u00f3lnie wa\u017cne, je\u015bli prowadzisz biznes wsp\u00f3lnie z innymi osobami. Ka\u017cdy wsp\u00f3lnik widzi dok\u0142adnie, jak wygl\u0105da sytuacja firmy.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW70796748 BCX8\"><span class=\"SCXW70796748 BCX8\" style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><br class=\"SCXW70796748 BCX8\" \/><\/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-d399bc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d399bc3\" 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-5339f06\" data-id=\"5339f06\" 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-a196fc6 elementor-widget elementor-widget-heading\" data-id=\"a196fc6\" 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 obowi\u0105zkiem odprowadzania sk\u0142adek 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-b436d93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b436d93\" 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-176ffd4\" data-id=\"176ffd4\" 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-8f1e784 elementor-widget elementor-widget-text-editor\" data-id=\"8f1e784\" 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;\">Prowadz\u0105c <b>jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105<\/b>, musisz liczy\u0107 si\u0119 z obowi\u0105zkiem op\u0142acania sk\u0142adek ZUS. Je\u015bli nie masz innego tytu\u0142u do ubezpieczenia (np. umowy o prac\u0119), p\u0142acisz zar\u00f3wno sk\u0142adki spo\u0142eczne, jak i zdrowotn\u0105. W 2025 roku tak zwany pe\u0142ny ZUS wynosi 1773,96 (ze sk\u0142adk\u0105 chorobow\u0105) lub 1646,47 z\u0142 (bez niej). Nie jest to ma\u0142y wydatek, ale na pocz\u0105tku dzia\u0142alno\u015bci mo\u017cesz skorzysta\u0107 z pewnych ulg.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Masz prawo do:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">ulgi na start- przez pierwsze 6 miesi\u0119cy op\u0142acasz tylko sk\u0142adk\u0119 zdrowotn\u0105,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">preferencyjnych sk\u0142adek- przez kolejne 24 miesi\u0105ce p\u0142acisz 30% podstawy wymiaru sk\u0142adek spo\u0142ecznych.\u00a0\u00a0<\/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-91b32e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91b32e3\" 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-0f227c8\" data-id=\"0f227c8\" 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-3513922 elementor-widget elementor-widget-heading\" data-id=\"3513922\" 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 - jak j\u0105 obliczy\u0107 i od czego zale\u017cy jej wysoko\u015b\u0107?<\/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-fa9aa69 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa9aa69\" 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-6a2b8da\" data-id=\"6a2b8da\" 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-468fc25 elementor-widget elementor-widget-text-editor\" data-id=\"468fc25\" 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;\">Wysoko\u015b\u0107 sk\u0142adki zdrowotnej zale\u017cy od osi\u0105ganych przez nas dochod\u00f3w. Im wy\u017cszy doch\u00f3d, tym wi\u0119ksza sk\u0142adka. Obliczenie tej sk\u0142adki rozpoczyna si\u0119 od ustalenia podstawy wymiaru, od kt\u00f3rej naliczane jest 9% dla przedsi\u0119biorc\u00f3w opodatkowanych wed\u0142ug skali podatkowej lub 4,9% dla tych, kt\u00f3rzy wybrali podatek liniowy. Musisz jednak pami\u0119ta\u0107, \u017ce jest dolna granica. <strong>W 2025 roku<\/strong> <strong>minimalna sk\u0142adka zdrowotna wynosi 314,96 z\u0142<\/strong>. \u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli wybra\u0142e\u015b rycza\u0142t, sk\u0142adka zdrowotna ustalana jest w uproszczony spos\u00f3b \u2013 zale\u017cy od rocznego przychodu. Podstaw\u0105 wymiaru sk\u0142adki jest odpowiedni procent przeci\u0119tnego miesi\u0119cznego wynagrodzenia w sektorze przedsi\u0119biorstw z czwartego kwarta\u0142u poprzedniego roku. Sama sk\u0142adka wynosi 9% tej podstawy. Przeci\u0119tne miesi\u0119czne wynagrodzenie za czwarty kwarta\u0142 2024 roku wynosi 8\u202f549,18 z\u0142, dlatego sk\u0142adki zdrowotne w 2025 roku przedstawiaj\u0105 si\u0119 nast\u0119puj\u0105co:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla rocznego przychodu do 60 000 z\u0142: podstawa sk\u0142adki wynosi 5\u202f129,51 z\u0142, a sk\u0142adka zdrowotna 461,66 z\u0142.\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla rocznego przychodu do 300 000 z\u0142: podstawa sk\u0142adki wynosi 8\u202f549,18 z\u0142, a sk\u0142adka zdrowotna 769,43 z\u0142.\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Dla rocznego przychodu powy\u017cej 300 000 z\u0142: podstawa sk\u0142adki wynosi 15 388,52 z\u0142, a sk\u0142adka zdrowotna 1 384,97 z\u0142.\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Je\u015bli chcesz dog\u0142\u0119bnie zrozumie\u0107, <strong>jak precyzyjnie obliczy\u0107 sk\u0142adk\u0119 zdrowotn\u0105<\/strong> dla swojej firmy, niezale\u017cnie od tego, czy rozliczasz si\u0119 na skali podatkowej, podatku liniowym czy rycza\u0142cie, koniecznie przeczytaj nasz <a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zmiany-w-skladce-zdrowotnej-od-2025-roku\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\"><em><strong>kompletny przewodnik po sk\u0142adce zdrowotnej w 2025 roku &gt;<\/strong><\/em><\/span><\/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-cd1088b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd1088b\" 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-e94a3ca\" data-id=\"e94a3ca\" 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-afa6269 elementor-widget elementor-widget-heading\" data-id=\"afa6269\" 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\">Sp\u00f3\u0142ka z o.o. a ZUS - co musisz wiedzie\u0107 o sk\u0142adkach?<\/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-e6d42b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e6d42b9\" 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-4067855\" data-id=\"4067855\" 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-54d1dfc elementor-widget elementor-widget-text-editor\" data-id=\"54d1dfc\" 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;\"><span class=\"TextRun SCXW133269499 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133269499 BCX8\">W przypadku <\/span><\/span><span class=\"TextRun SCXW133269499 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133269499 BCX8\">sp\u00f3\u0142ki z o.o.<\/span><\/span><span class=\"TextRun SCXW133269499 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133269499 BCX8\"> sytuacja jest inna.<\/span><span class=\"NormalTextRun SCXW133269499 BCX8\"> Je\u017celi <\/span><span class=\"NormalTextRun SCXW133269499 BCX8\">jeste\u015b jedynym wsp\u00f3lnikiem, mus<\/span><span class=\"NormalTextRun SCXW133269499 BCX8\">isz op\u0142aca\u0107 sk\u0142adki na ubez<\/span><span class=\"NormalTextRun SCXW133269499 BCX8\">pieczenie zdrowotne i spo\u0142eczne. W tym wypadku nie mo\u017cesz jednak korzysta\u0107 z preferencyjnych <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW133269499 BCX8\">sk\u0142adek,<\/span><span class=\"NormalTextRun SCXW133269499 BCX8\"> ani z ulgi na start. <\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW133269499 BCX8\"><span class=\"SCXW133269499 BCX8\">\u00a0<\/span><br class=\"SCXW133269499 BCX8\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW133269499 BCX8\"><span class=\"SCXW133269499 BCX8\">\u00a0<\/span><br class=\"SCXW133269499 BCX8\" \/><\/span><span class=\"TextRun SCXW133269499 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133269499 BCX8\"><strong>Sk\u0142adka zdrowotna dla jednoosobowych sp\u00f3\u0142ek z o.o.<\/strong> jest <\/span><span class=\"NormalTextRun SCXW133269499 BCX8\">ustalana w formie rycza\u0142towej. W<\/span><span class=\"NormalTextRun SCXW133269499 BCX8\">ynosi 9% przeci\u0119tnego miesi\u0119cznego wynagrodzenia og\u0142aszanego przez GUS za IV kwarta\u0142 roku poprzedniego.<\/span> <span class=\"NormalTextRun SCXW133269499 BCX8\">W 2025 roku wynosi ona 769,43 z\u0142, co odpowiada 9% podstawy 8549,18 z\u0142. <\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW133269499 BCX8\"><span class=\"SCXW133269499 BCX8\">\u00a0<\/span><br class=\"SCXW133269499 BCX8\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW133269499 BCX8\"><span class=\"SCXW133269499 BCX8\">\u00a0<\/span><br class=\"SCXW133269499 BCX8\" \/><\/span><span class=\"TextRun SCXW133269499 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133269499 BCX8\">Korzystaj\u0105c z tej formy ustalania wysoko\u015bci sk\u0142adki zdrowotnej, unikamy corocznego rozliczania sk\u0142adki zdrowotnej w deklaracji sk\u0142adanej w kwietniu. W przypadku, gdy w sp\u00f3\u0142ce mamy wi\u0119cej wsp\u00f3lnik\u00f3w, zar\u00f3wno my, jak i pozostali wsp\u00f3lnicy nie jeste\u015bmy zobowi\u0105zani do op\u0142acania sk\u0142adek ZUS.<\/span><\/span><span class=\"EOP SCXW133269499 BCX8\" data-ccp-props=\"{&quot;335559739&quot;:0}\">\u00a0<\/span><\/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-932147e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"932147e\" 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-5bb532c\" data-id=\"5bb532c\" 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-7274960 elementor-widget elementor-widget-heading\" data-id=\"7274960\" 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\">Odpowiedzialno\u015b\u0107 przedsi\u0119biorcy w jednoosobowej dzia\u0142alno\u015bci i sp\u00f3\u0142ce z o.o.<\/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-00aedba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00aedba\" 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-aa2c621\" data-id=\"aa2c621\" 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-3632417 elementor-widget elementor-widget-text-editor\" data-id=\"3632417\" 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;\">Prowadz\u0105c jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105, ponosisz pe\u0142n\u0105 odpowiedzialno\u015b\u0107 za zobowi\u0105zania swojej firmy. Oznacza to, \u017ce je\u017celi nie jeste\u015b w stanie uregulowa\u0107 d\u0142ug\u00f3w z maj\u0105tku firmowego, wierzyciele mog\u0105 si\u0119gn\u0105\u0107 po Tw\u00f3j maj\u0105tek osobisty. W tym wypadku prawo nie rozdziela maj\u0105tku prywatnego i firmy.\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zdecydowanie lepiej sytuacja wygl\u0105da w przypadku sp\u00f3\u0142ki z o.o. Tutaj <strong>przedsi\u0119biorca dzia\u0142a jako wsp\u00f3lnik<\/strong>, a nie jako osoba fizyczna prowadz\u0105ca firm\u0119. Odpowiadasz tylko do wysoko\u015b\u0107 wniesionego kapita\u0142u zak\u0142adowego. Wierzyciele nie mog\u0105 domaga\u0107 si\u0119 sp\u0142aty zobowi\u0105za\u0144 z Twojego prywatnego maj\u0105tku. To du\u017ca zaleta, szczeg\u00f3lnie gdy prowadzisz dzia\u0142alno\u015b\u0107 obarczon\u0105 ryzykiem.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Warto jednak wiedzie\u0107, \u017ce w przypadku problem\u00f3w finansowych sp\u00f3\u0142ki odpowiedzialno\u015b\u0107 mo\u017ce przej\u015b\u0107 na cz\u0142onk\u00f3w zarz\u0105du. Zgodnie z art. 299 Kodeksu sp\u00f3\u0142ek handlowych, zarz\u0105d odpowiada za zobowi\u0105zania sp\u00f3\u0142ki, je\u015bli nie z\u0142o\u017cy\u0142 na czas wniosku o upad\u0142o\u015b\u0107 lub nie doprowadzi\u0142 do wszcz\u0119cia post\u0119powania uk\u0142adowego. Mo\u017cna si\u0119 jednak od tej odpowiedzialno\u015bci uwolni\u0107, je\u015bli udowodnisz, \u017ce:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wniosek zosta\u0142 z\u0142o\u017cony na czas,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">brak dzia\u0142ania nie nast\u0105pi\u0142 z Twojej winy,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">wierzyciel nie poni\u00f3s\u0142 szkody.\u00a0<\/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-b656953 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b656953\" 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-f8079cf\" data-id=\"f8079cf\" 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-3e5d5cd elementor-widget elementor-widget-heading\" data-id=\"3e5d5cd\" 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\">Na co zwr\u00f3ci\u0107 uwag\u0119 przy wyborze formy 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-fe5156d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fe5156d\" 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-b324078\" data-id=\"b324078\" 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-2c32850 elementor-widget elementor-widget-text-editor\" data-id=\"2c32850\" 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;\">Zastanawiasz si\u0119, kt\u00f3ra forma prowadzenia firmy b\u0119dzie dla Ciebie najlepsza: <strong>jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza czy sp\u00f3\u0142ka z o.o.<\/strong>? Ten akapit pomo\u017ce Ci zrozumie\u0107 kluczowe r\u00f3\u017cnice i podj\u0105\u0107 \u015bwiadom\u0105 decyzj\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-cc04c0a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc04c0a\" 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-2fe7f5d\" data-id=\"2fe7f5d\" 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-5d909f9 elementor-widget elementor-widget-text-editor\" data-id=\"5d909f9\" 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<ol><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Rodzaj dzia\u0142alno\u015bci<\/b>: Wyb\u00f3r formy prawnej powinien zale\u017ce\u0107 od specyfiki planowanej dzia\u0142alno\u015bci. Firmy o wysokim ryzyku finansowym mog\u0105 preferowa\u0107 formy, kt\u00f3re ograniczaj\u0105 odpowiedzialno\u015b\u0107 osobist\u0105.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Skala dzia\u0142alno\u015bci<\/b>: Dla ma\u0142ych, jednoosobowych przedsi\u0119wzi\u0119\u0107 cz\u0119sto najlepsza jest jednoosobowa dzia\u0142alno\u015b\u0107 gospodarcza. Dla wi\u0119kszych przedsi\u0119wzi\u0119\u0107, kt\u00f3re wymagaj\u0105 wi\u0119kszego kapita\u0142u i wsp\u00f3lnik\u00f3w, lepsza mo\u017ce by\u0107 sp\u00f3\u0142ka.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Odpowiedzialno\u015b\u0107:<\/b> Przedsi\u0119biorcy, kt\u00f3rzy chc\u0105 zminimalizowa\u0107 osobiste ryzyko, mog\u0105 wybra\u0107 sp\u00f3\u0142ki kapita\u0142owe, gdzie odpowiedzialno\u015b\u0107 jest ograniczona do wysoko\u015bci wniesionych wk\u0142ad\u00f3w.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Koszty i formalno\u015bci<\/b>: Warto rozwa\u017cy\u0107 koszty za\u0142o\u017cenia i prowadzenia firmy, a tak\u017ce skomplikowanie procedur administracyjnych. Firma jednoosobowa jest ta\u0144sza i prostsza w prowadzeniu, ale sp\u00f3\u0142ki oferuj\u0105 wi\u0119ksze mo\u017cliwo\u015bci rozwoju.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Finansowanie:<\/b> Je\u015bli planujemy pozyskiwa\u0107 kapita\u0142 z zewn\u0119trznych \u017ar\u00f3de\u0142, np. od inwestor\u00f3w czy bank\u00f3w, sp\u00f3\u0142ka mo\u017ce by\u0107 bardziej odpowiednia.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Zarz\u0105dzanie i kontrola<\/b>: Je\u015bli zale\u017cy nam na pe\u0142nej kontroli nad firm\u0105, firma jednoosobowa b\u0119dzie lepszym wyborem. Je\u015bli natomiast jeste\u015bmy gotowi dzieli\u0107 si\u0119 odpowiedzialno\u015bci\u0105 i zarz\u0105dzaniem, warto rozwa\u017cy\u0107 sp\u00f3\u0142k\u0119.\u00a0<\/span><\/li><li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"8\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Plany rozwoju:<\/b> Je\u015bli planujemy dynamiczny rozw\u00f3j, pozyskanie inwestor\u00f3w lub wej\u015bcie na gie\u0142d\u0119, sp\u00f3\u0142ka akcyjna lub sp\u00f3\u0142ka z o.o. mog\u0105 by\u0107 bardziej odpowiednie.\u00a0<\/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-36b6c8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"36b6c8e\" 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-80a25d9\" data-id=\"80a25d9\" 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-50ecd19 elementor-widget elementor-widget-heading\" data-id=\"50ecd19\" 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\">Koszty, ksi\u0119gowo\u015b\u0107, odpowiedzialno\u015b\u0107: JDG czy sp\u00f3\u0142ka z o.o. \u2013 co lepsze dla Twojego biznesu? <\/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-e59c72a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e59c72a\" 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-7e4b8d6\" data-id=\"7e4b8d6\" 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-b8795b4 elementor-widget elementor-widget-text-editor\" data-id=\"b8795b4\" 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;\">Wyb\u00f3r formy prawnej dzia\u0142alno\u015bci to decyzja, kt\u00f3ra b\u0119dzie mia\u0142a d\u0142ugofalowe konsekwencje dla naszej firmy. Dlatego warto dok\u0142adnie przemy\u015ble\u0107 wszystkie za i przeciw, a w razie w\u0105tpliwo\u015bci skonsultowa\u0107 si\u0119 z doradc\u0105 prawnym lub ksi\u0119gowym. Niezale\u017cnie od wyboru, kluczowe jest, aby forma dzia\u0142alno\u015bci by\u0142a dopasowana do naszych potrzeb, cel\u00f3w i plan\u00f3w biznesowych. Przemy\u015blana decyzja pomo\u017ce nam unikn\u0105\u0107 wielu problem\u00f3w w przysz\u0142o\u015bci i umo\u017cliwi efektywne prowadzenie 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-523af0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"523af0f\" 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-d2a87ad\" data-id=\"d2a87ad\" 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-0dd65a7 elementor-widget elementor-widget-text-editor\" data-id=\"0dd65a7\" 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: 13.06.2025 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-8a80608 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a80608\" 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-2a151ed\" data-id=\"2a151ed\" 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-00c7181 elementor-widget elementor-widget-image\" data-id=\"00c7181\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=baner-porady-eksperta\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"829\" height=\"124\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png\" class=\"attachment-full size-full wp-image-13730\" alt=\"baner Pobierz bezp\u0142atnie program do KPiR - Formsoft SKP\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1.png 829w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-300x45.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1-1-768x115.png 768w\" sizes=\"(max-width: 829px) 100vw, 829px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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-2977919 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2977919\" 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