{"id":20271,"date":"2025-06-25T15:06:42","date_gmt":"2025-06-25T13:06:42","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20271"},"modified":"2025-11-21T07:49:48","modified_gmt":"2025-11-21T06:49:48","slug":"obnizone-skladki-zus-2025","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/obnizone-skladki-zus-2025","title":{"rendered":"Obni\u017cone sk\u0142adki ZUS w 2025 \u2013 komu przys\u0142uguj\u0105 i jak z nich korzysta\u0107?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20271\" class=\"elementor elementor-20271\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e629a7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e629a7f\" 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-cd1d6b2\" data-id=\"cd1d6b2\" 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-03b641a elementor-widget elementor-widget-text-editor\" data-id=\"03b641a\" 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 SCXW140827360 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW140827360 BCX8\">Dla wielu przedsi\u0119biorc\u00f3w rozpocz\u0119cie dzia\u0142alno\u015bci gospodarczej to czas pe\u0142en wyzwa\u0144 i niepewno\u015bci, zw\u0142aszcza finansowej. W\u015br\u00f3d r\u00f3\u017cnych obci\u0105\u017ce\u0144, z kt\u00f3rymi trzeba s<\/span><span class=\"NormalTextRun SCXW140827360 BCX8\">i\u0119 zmierzy\u0107, wysokie sk\u0142adki <\/span><span class=\"NormalTextRun SCXW140827360 BCX8\">ZUS bywaj\u0105 powa\u017cnym obci\u0105\u017ceniem dla \u015bwie\u017co otwartych firm. Na szcz\u0119\u015bcie istnieje dla nich wsparcie w postaci <\/span><\/span><span class=\"TextRun SCXW140827360 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW140827360 BCX8\">Ma\u0142ego ZUS<\/span><\/span><span class=\"TextRun SCXW140827360 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW140827360 BCX8\">. <\/span><span class=\"NormalTextRun SCXW140827360 BCX8\">W tym artykule wyja\u015bniamy, kto mo\u017ce skorzysta\u0107 z Ma\u0142ego ZUS i jakie warunki nale\u017cy spe\u0142ni\u0107, aby p\u0142aci\u0107 ni\u017csze sk\u0142adki.<\/span><\/span><span class=\"EOP SCXW140827360 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-b408f13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b408f13\" 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-36fee9d\" data-id=\"36fee9d\" 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-817fb76 elementor-widget elementor-widget-heading\" data-id=\"817fb76\" 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\">Obni\u017cone sk\u0142adki ZUS w 2025 - czym jest Ma\u0142y ZUS? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3dd9ec3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dd9ec3\" 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-60f569f\" data-id=\"60f569f\" 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-474fcf3 elementor-widget elementor-widget-text-editor\" data-id=\"474fcf3\" 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 SCXW191918131 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW191918131 BCX8\">Ma\u0142y ZUS to forma preferencyjnych sk\u0142adek na ubezpieczenia spo\u0142eczne<\/span><\/span><span class=\"TextRun SCXW191918131 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW191918131 BCX8\">, kt\u00f3re mog\u0105 by\u0107 znacznym u\u0142atwieniem dla os\u00f3b dopiero rozpoczynaj\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105.<\/span> <span class=\"NormalTextRun SCXW191918131 BCX8\">Dzi\u0119ki Ma\u0142emu ZUS-owi przedsi\u0119biorcy mog\u0105 korzysta\u0107 z ni\u017cszych sk\u0142adek na ubezpieczenia spo\u0142eczne przez pierwsze dwa lata dzia\u0142alno\u015bci.<\/span> <span class=\"NormalTextRun SCXW191918131 BCX8\">Tym samym, <\/span><span class=\"NormalTextRun SCXW191918131 BCX8\">mog\u0105<\/span><span class=\"NormalTextRun SCXW191918131 BCX8\"> oni<\/span><span class=\"NormalTextRun SCXW191918131 BCX8\"> unikn\u0105\u0107 du\u017cych wydatk\u00f3w na ubezpieczenia spo\u0142eczne, zw\u0142aszcza w pocz\u0105tkowym okresie swojej dzia\u0142alno\u015bci.<\/span><\/span><span class=\"EOP SCXW191918131 BCX8\" data-ccp-props=\"{}\">\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #000080;\"><strong><span style=\"color: #333333;\">Oszcz\u0119d\u017a czas i uniknij b\u0142\u0119d\u00f3w! Wypr\u00f3buj darmow\u0105 wersj\u0119 testow\u0105 SKP\u00ae Formsoft z zaawansowanym modu\u0142em P\u0142ace i ZUS, kt\u00f3ry automatyzuje rozliczenia i deklaracje.<\/span> <a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie?ref=porady-ekspertow\" target=\"_blank\" rel=\"noopener\">Pobierz teraz intuicyjny program do ma\u0142ej ksi\u0119gowo\u015bci i korzystaj 60 dni bez zobowi\u0105za\u0144 i bez limitu dokument\u00f3w &gt;<\/a><\/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-b585aa5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b585aa5\" 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-70a2b57\" data-id=\"70a2b57\" 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-1e9394c elementor-widget elementor-widget-heading\" data-id=\"1e9394c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto mo\u017ce skorzysta\u0107 z Ma\u0142ego ZUSu? <\/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-b27aeea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b27aeea\" 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-1061b2b\" data-id=\"1061b2b\" 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-5618298 elementor-widget elementor-widget-text-editor\" data-id=\"5618298\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby skorzysta\u0107 z op\u0142acania preferencyjnych sk\u0142adek musisz spe\u0142ni\u0107 poni\u017csze warunki:\u00a0\u00a0\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nie prowadzi\u0142e\u015b dzia\u0142alno\u015bci gospodarczej w ci\u0105gu ostatnich 60 miesi\u0119cy kalendarzowych. Oznacza to, \u017ce je\u015bli mia\u0142e\u015b wcze\u015bniej firm\u0119 i dzia\u0142a\u0142e\u015b na w\u0142asny rachunek w ci\u0105gu ostatnich pi\u0119ciu lat, to nie kwalifikujesz si\u0119 do skorzystania z obni\u017conych sk\u0142adek.\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nie wykonywa\u0142e\u015b us\u0142ug dla by\u0142ego pracodawcy w ostatnim roku.\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-39da654 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39da654\" 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-1f0c68f\" data-id=\"1f0c68f\" 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-0ad7bae elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0ad7bae\" 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\u015bli pracowa\u0142e\u015b na etacie  u  kogo\u015b z bran\u017cy, kt\u00f3r\u0105 teraz chcesz prowadzi\u0107 samodzielnie, niestety nie mo\u017cesz skorzysta\u0107 z Ma\u0142ego ZUS.\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-f6d11d0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f6d11d0\" 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-91f5b9c\" data-id=\"91f5b9c\" 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-9627518 elementor-widget elementor-widget-heading\" data-id=\"9627518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy Ma\u0142y ZUS nie przys\u0142uguje?<\/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-c4644c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4644c3\" 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-7f936ca\" data-id=\"7f936ca\" 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-e20f453 elementor-widget elementor-widget-text-editor\" data-id=\"e20f453\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Istniej\u0105 r\u00f3wnie\u017c pewne ograniczenia. Nie mo\u017cesz skorzysta\u0107 z ni\u017cszych sk\u0142adek na ZUS, je\u015bli aktualnie\u00a0 lub w ostatnich 5 latach:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Wykonywa\u0142e\u015b dzia\u0142alno\u015b\u0107 tw\u00f3rcz\u0105 lub artystyczn\u0105.\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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prowadzi\u0142e\u015b dzia\u0142alno\u015b\u0107 w zakresie wolnego zawodu (takiego jak lekarz, prawnik, architekt, itp.).\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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">By\u0142e\u015b wsp\u00f3lnikiem w jednoosobowej sp\u00f3\u0142ce z o.o., sp\u00f3\u0142ce jawnej, komandytowej lub partnerskiej.\u00a0\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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Prowadzi\u0142e\u015b szko\u0142\u0119 lub plac\u00f3wk\u0119 edukacyjn\u0105.\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-a096db7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a096db7\" 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-0ff71d3\" data-id=\"0ff71d3\" 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-7b30991 elementor-widget elementor-widget-heading\" data-id=\"7b30991\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ile wynosi Ma\u0142y ZUS w 2025 roku? <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11efc12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11efc12\" 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-96e72cf\" data-id=\"96e72cf\" 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-f59cd20 elementor-widget elementor-widget-text-editor\" data-id=\"f59cd20\" 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;\" data-contrast=\"auto\">Wysoko\u015b\u0107 sk\u0142adek zale\u017cy od obni\u017conej podstawy wymiaru, kt\u00f3ra nie mo\u017ce by\u0107 ni\u017csza ni\u017c 30% minimalnego wynagrodzenia. W 2025 roku minimalne wynagrodzenie brutto wynosi 4666 z\u0142. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Zatem:\u00a0Podstawa sk\u0142adek: 1399,80 z\u0142 (30% z 4666 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-7dcabb1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dcabb1\" 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-ec32fbe\" data-id=\"ec32fbe\" 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-b144b7f elementor-widget elementor-widget-image\" data-id=\"b144b7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"978\" height=\"297\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/06\/skladki-na-ubezpieczenie-spoleczne.jpg\" class=\"attachment-full size-full wp-image-20325\" alt=\"tabela sk\u0142adki na ubezpieczenie spo\u0142eczne - zobacz zestawienie\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/06\/skladki-na-ubezpieczenie-spoleczne.jpg 978w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/06\/skladki-na-ubezpieczenie-spoleczne-300x91.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/06\/skladki-na-ubezpieczenie-spoleczne-768x233.jpg 768w\" sizes=\"(max-width: 978px) 100vw, 978px\" \/>\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-6852035 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6852035\" 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-efec827\" data-id=\"efec827\" 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-be23eab elementor-widget elementor-widget-text-editor\" data-id=\"be23eab\" 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 SCXW171417540 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW171417540 BCX8\">Obni\u017cenie sk\u0142adek na ZUS dotyczy wy\u0142\u0105cznie sk\u0142adek p\u0142aconych przez przedsi\u0119biorc\u0119 za siebie. <\/span><span class=\"NormalTextRun SCXW171417540 BCX8\">W przypadku pracownik\u00f3w lub zleceniobiorc\u00f3w nale\u017cy odprowadza\u0107 sk\u0142adki w pe\u0142nej wysoko\u015bci. Dodatkowym u\u0142atwieniem jest brak obowi\u0105zku op\u0142acania sk\u0142adek na Fundusz Pracy i Fundusz Solidarno\u015bciowy.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW171417540 BCX8\"><span class=\"SCXW171417540 BCX8\">\u00a0<\/span><br class=\"SCXW171417540 BCX8\" \/><\/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-c49718e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c49718e\" 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-8519ad3\" data-id=\"8519ad3\" 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-0478b0c elementor-widget elementor-widget-heading\" data-id=\"0478b0c\" 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\">Jak zg\u0142osi\u0107 si\u0119 do Ma\u0142ego ZUS-u?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b3cb273 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b3cb273\" 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-9e4c7a0\" data-id=\"9e4c7a0\" 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-ae42df8 elementor-widget elementor-widget-text-editor\" data-id=\"ae42df8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby skorzysta\u0107 z ulgi, nale\u017cy zg\u0142osi\u0107 si\u0119 do ZUS z odpowiednim formularzem. Mo\u017cna to zrobi\u0107:\u00a0<\/span><\/p><ol><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;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Podczas rejestracji dzia\u0142alno\u015bci<\/b> w CEIDG \u2013 w formularzu zaznacz pole 12.2 i wybierz kod ZUA z pocz\u0105tkiem \u201e05 7\u201d. Kod ten mo\u017ce mie\u0107 r\u00f3\u017cne ostatnie cyfry, w zale\u017cno\u015bci od Twojej sytuacji np. czy posiadasz prawo do emerytury lub renty, masz orzeczenie o niepe\u0142nosprawno\u015bci lub masz rent\u0119 z tytu\u0142u niezdolno\u015bci do pracy.\u00a0<\/span><\/li><\/ol><ol><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;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Bezpo\u015brednio w ZUS<\/b> \u2013 sk\u0142adaj\u0105c formularz ZUS ZUA z w\u0142a\u015bciwym kodem ubezpieczenia.\u00a0<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Formularz mo\u017cna przekaza\u0107:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" 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;\">w wersji papierowej (osobi\u015bcie, przez pe\u0142nomocnika lub poczt\u0105 \u2013 je\u015bli firma rozlicza maksymalnie 5 os\u00f3b),\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" 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;\">za po\u015brednictwem programu P\u0142atnik (z podpisem kwalifikowanym),\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" 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;\">poprzez eP\u0142atnik na PUE ZUS (z wykorzystaniem profilu zaufanego lub podpisu kwalifikowanego).\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-eebed8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eebed8f\" 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-4c83f33\" data-id=\"4c83f33\" 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-679c216 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"679c216\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOd 2023 roku posiadanie profilu na PUE ZUS oraz podanie adresu elektronicznego jest obowi\u0105zkowe. \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-53af6c5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53af6c5\" 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-37fdfff\" data-id=\"37fdfff\" 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-4bcde2a elementor-widget elementor-widget-heading\" data-id=\"4bcde2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ma\u0142y ZUS, a Ma\u0142y ZUS Plus - r\u00f3\u017cnice<\/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-c478eb5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c478eb5\" 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-2cb4879\" data-id=\"2cb4879\" 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-47140f7 elementor-widget elementor-widget-text-editor\" data-id=\"47140f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Ma\u0142y ZUS Plus oraz Ma\u0142y ZUS to dwie formy preferencyjnego op\u0142acania sk\u0142adek ZUS dla przedsi\u0119biorc\u00f3w. R\u00f3\u017cni\u0105 si\u0119 jednak istotnymi szczeg\u00f3\u0142ami.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Ma\u0142y ZUS Plus<\/b> skierowany jest do przedsi\u0119biorc\u00f3w, kt\u00f3rzy:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" 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;\">osi\u0105gn\u0119li przych\u00f3d nieprzekraczaj\u0105cy 120 000 z\u0142 w poprzednim roku podatkowym,\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" 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;\">prowadzili dzia\u0142alno\u015b\u0107 przez co najmniej 60 dni w poprzednim roku.\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">W tym przypadku wysoko\u015b\u0107 sk\u0142adek zale\u017cy od dochodu. Mo\u017cna korzysta\u0107 z tej formy ulgi przez maksymalnie 36 miesi\u0119cy w ci\u0105gu kolejnych 60 miesi\u0119cy prowadzenia dzia\u0142alno\u015bci. Po wykorzystaniu ulgi konieczna jest trzyletnia przerwa, zanim b\u0119dzie mo\u017cna ponownie z niej skorzysta\u0107. Tak jak w przypadku Ma\u0142ego ZUS-u, niedozwolone jest \u015bwiadczenie us\u0142ug dla by\u0142ego pracodawcy.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Z kolei <b>Ma\u0142y ZUS<\/b> to rozwi\u0105zanie, w kt\u00f3rym sk\u0142adki s\u0105 ustalane w sta\u0142ej, zrycza\u0142towanej wysoko\u015bci, obliczanej na podstawie 30% minimalnego wynagrodzenia w danym roku. Ulga przys\u0142uguje jednorazowo \u2013 przez 24 miesi\u0105ce od za\u0142o\u017cenia dzia\u0142alno\u015bci.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c1aa450 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1aa450\" 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-c4c40e7\" data-id=\"c4c40e7\" 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-cebe15b elementor-widget elementor-widget-heading\" data-id=\"cebe15b\" 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\">Koniec preferencyjnego op\u0142acania sk\u0142adek - co dalej?  <\/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-b2d6f8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2d6f8a\" 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-55bf4d9\" data-id=\"55bf4d9\" 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-6c0ef94 elementor-widget elementor-widget-text-editor\" data-id=\"6c0ef94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po zako\u0144czeniu 24-miesi\u0119cznego okresu korzystania z obni\u017conych stawek ZUS, nale\u017cy przej\u015b\u0107 na standardowe sk\u0142adki ZUS lub, je\u015bli spe\u0142niasz odpowiednie kryteria, rozwa\u017cy\u0107 opcj\u0119 Ma\u0142ego ZUS Plus.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Aby dokona\u0107 tego przej\u015bcia:\u00a0<\/span><\/p><ol><li data-leveltext=\"%1.\" data-font=\"\" data-listid=\"4\" 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=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-contrast=\"auto\">W ci\u0105gu 7 dni od zako\u0144czenia 24-miesi\u0119cznego okresu, w kt\u00f3rym p\u0142aci\u0142e\u015b ni\u017csze sk\u0142adki, musisz z\u0142o\u017cy\u0107 formularz ZUS ZWUA z w\u0142a\u015bciwym kodem ubezpieczenia, kt\u00f3ry wcze\u015bniej poda\u0142e\u015b. Jako przyczyn\u0119 wyrejestrowania podaj kod 600, oznaczaj\u0105cy &#8222;inn\u0105 przyczyn\u0119 wyrejestrowania&#8221;. Przyk\u0142adowo, je\u015bli tw\u00f3j okres zako\u0144czy\u0142 si\u0119 31 lipca, dat\u0119 wyrejestrowania podaj jako 1 sierpnia.<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"\" data-listid=\"4\" 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=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Nast\u0119pnie, w ci\u0105gu kolejnych 7 dni, nale\u017cy zg\u0142osi\u0107 si\u0119 do p\u0142acenia standardowych sk\u0142adek, sk\u0142adaj\u0105c formularz ZUS ZUA z odpowiednim kodem tytu\u0142u ubezpieczenia. Je\u015bli masz prawo do renty z powodu niezdolno\u015bci do pracy, podaj odpowiedni kod.\u00a0\u00a0<\/span><\/li><\/ol><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Po z\u0142o\u017ceniu tych dokument\u00f3w musisz jeszcze wype\u0142ni\u0107 deklaracj\u0119 ZUS DRA, w kt\u00f3rej okre\u015blisz aktualn\u0105 podstaw\u0119 wymiaru sk\u0142adek i op\u0142acisz je w nast\u0119puj\u0105cych terminach:\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;\">Do 5. dnia miesi\u0105ca nast\u0119pnego dla jednostek bud\u017cetowych i samorz\u0105dowych zak\u0142ad\u00f3w bud\u017cetowych.\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;\">Do 15. dnia miesi\u0105ca nast\u0119pnego dla p\u0142atnik\u00f3w sk\u0142adek posiadaj\u0105cych osobowo\u015b\u0107 prawn\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;\">Do 20. dnia miesi\u0105ca nast\u0119pnego dla pozosta\u0142ych p\u0142atnik\u00f3w.\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-4fb46f6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fb46f6\" 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-dd90fa6\" data-id=\"dd90fa6\" 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-d413c51 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d413c51\" 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 ca\u0142\u0105 procedur\u0119 mo\u017cna zrealizowa\u0107 osobi\u015bcie w plac\u00f3wce ZUS lub r\u00f3wnie\u017c elektronicznie za po\u015brednictwem Platformy Us\u0142ug Elektronicznych ZUS (PUE 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-f47827a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f47827a\" 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-9a07004\" data-id=\"9a07004\" 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-3577c80 elementor-widget elementor-widget-heading\" data-id=\"3577c80\" 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\">Obni\u017cone sk\u0142adki ZUS w 2025 - 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-1fa52c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1fa52c1\" 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-14c5545\" data-id=\"14c5545\" 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-bcd5229 elementor-widget elementor-widget-text-editor\" data-id=\"bcd5229\" 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 SCXW58686756 BCX8\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW58686756 BCX8\">Podsumowuj\u0105c, Ma\u0142y ZUS w 2025<\/span><span class=\"NormalTextRun SCXW58686756 BCX8\"> roku stanowi korzystn\u0105 opcj\u0119 dla nowo otwieraj\u0105cych si\u0119 firm. Dzi\u0119ki preferencyjnym stawkom sk\u0142adek na ubezpieczenie spo\u0142eczne oraz zwolnieniu z niekt\u00f3rych dodatkowych op\u0142at, przedsi\u0119biorcy mog\u0105 skoncentrowa\u0107 si\u0119 na rozwijaniu swojej dzia\u0142alno\u015bci bez dodatkowych obci\u0105\u017ce\u0144 finansowych.<\/span><\/span><span class=\"EOP SCXW58686756 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-895e663 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"895e663\" 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-31ef41f\" data-id=\"31ef41f\" 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-598527e elementor-widget elementor-widget-text-editor\" data-id=\"598527e\" 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: 15.06.2025 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-c273c91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c273c91\" 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-9d18889\" data-id=\"9d18889\" 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-71afab4 elementor-widget elementor-widget-image\" data-id=\"71afab4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div 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