{"id":20336,"date":"2025-07-02T12:12:19","date_gmt":"2025-07-02T10:12:19","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=20336"},"modified":"2026-07-15T13:31:56","modified_gmt":"2026-07-15T11:31:56","slug":"koszt-zatrudnienia-pracownika-w-2025-roku","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/koszt-zatrudnienia-pracownika-w-2025-roku","title":{"rendered":"Koszt zatrudnienia w 2025 roku. Jakie wydatki ponosi pracodawca za jednego pracownika na umow\u0119 o prac\u0119?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"20336\" class=\"elementor elementor-20336\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1a14ac0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a14ac0\" 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-e9a4b4e\" data-id=\"e9a4b4e\" 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-1d2ca16 elementor-widget elementor-widget-text-editor\" data-id=\"1d2ca16\" 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 lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif;\" xml:lang=\"PL-PL\" data-contrast=\"auto\">Zatrudnienie pracownika na umow\u0119 o prac\u0119 to dla wielu przedsi\u0119biorc\u00f3w kluczowy krok w rozwoju firmy, ale te\u017c istotne zobowi\u0105zanie finansowe. Cz\u0119sto uwag\u0119 skupia si\u0119 jedynie na wysoko\u015bci pensji brutto, zapominaj\u0105c, \u017ce <strong>to tylko cz\u0119\u015b\u0107 rzeczywistych wydatk\u00f3w, jakie ponosi pracodawca<\/strong>. <\/span><\/p><p><span lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif;\" xml:lang=\"PL-PL\" data-contrast=\"auto\">W niniejszym artykule przyjrzymy si\u0119 szczeg\u00f3\u0142owo wszystkim elementom sk\u0142adaj\u0105cym si\u0119 na pe\u0142ny koszt zatrudnienia pracownika \u2013 od sk\u0142adek ZUS, przez Pracownicze Plany Kapita\u0142owe, a\u017c po mniej oczywiste koszty jak szkolenia BHP, wyposa\u017cenie stanowiska czy dodatkowe benefity. Wyliczenia oparte na konkretnym przyk\u0142adzie pozwol\u0105 lepiej zrozumie\u0107, z jakimi obci\u0105\u017ceniami musi liczy\u0107 si\u0119 pracodawca w 2025 roku.<\/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-001f439 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"001f439\" 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-b39579e\" data-id=\"b39579e\" 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-1af4af3 elementor-widget elementor-widget-heading\" data-id=\"1af4af3\" 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\">Ca\u0142kowity koszt zatrudnienia pracownika na umow\u0119 o prac\u0119 <\/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-4d60b4b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d60b4b\" 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-66e9bc4\" data-id=\"66e9bc4\" 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-5f75f56 elementor-widget elementor-widget-text-editor\" data-id=\"5f75f56\" 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;\" data-contrast=\"auto\">Zatrudniaj\u0105c pracownika na umow\u0119 o prac\u0119, podstawowym kosztem jaki ponosimy jako pracodawca, jest wynagrodzenie tej osoby. Nie jest to jednak pe\u0142en koszt jaki le\u017cy po naszej stronie. <\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W przypadku um\u00f3w o prac\u0119 do koszt\u00f3w uzyskania przychodu firmy zaliczamy:\u00a0<br \/><\/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;\">wynagrodzenie pracownika w kwocie brutto,\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;\">sk\u0142adki na ubezpieczenia spo\u0142eczne op\u0142acane przez pracodawc\u0119,\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;\" data-contrast=\"auto\">wp\u0142aty na Pracownicze Plany Kapita\u0142owe (PPK) finansowane przez pracodawc\u0119.<\/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-43c0bfc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"43c0bfc\" 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-829198f\" data-id=\"829198f\" 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-ff17555 elementor-widget elementor-widget-heading\" data-id=\"ff17555\" 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\">Wynagrodzenie jako koszt zatrudnienia pracownika  <\/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-fd9843c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd9843c\" 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-56af1e9\" data-id=\"56af1e9\" 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-be951c5 elementor-widget elementor-widget-text-editor\" data-id=\"be951c5\" 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;\">Pracownik za wykonywan\u0105 prac\u0119 otrzymuje od nas wynagrodzenie. Wynagrodzenie brutto obejmuje sk\u0142adki, kt\u00f3re potr\u0105camy z jego pensji. Osoba zatrudniona na podstawie umowy o prac\u0119 podlega obowi\u0105zkowym ubezpieczeniom spo\u0142ecznym oraz zdrowotnemu. Poni\u017cej przedstawiamy ich wysoko\u015b\u0107:\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78ccca3 elementor-widget elementor-widget-text-editor\" data-id=\"78ccca3\" 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<table class=\"alignleft\" style=\"width: 100%; border-collapse: collapse; border-style: solid; border-color: #5a99d6; background-color: #b7e5fa;\" border=\"2\"><tbody><tr aria-rowindex=\"1\"><td style=\"width: 53.7118%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\"><b>Rodzaj ubezpieczenia<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 45.4148%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adki pokrywane przez pracownika<\/b>\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"2\"><td style=\"width: 53.7118%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Emerytalne\u00a0<\/span><\/p><\/td><td style=\"width: 45.4148%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">9,76%\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"3\"><td style=\"width: 53.7118%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Rentowe\u00a0<\/span><\/p><\/td><td style=\"width: 45.4148%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">1,50%\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"4\"><td style=\"width: 53.7118%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Chorobowe\u00a0<\/span><\/p><\/td><td style=\"width: 45.4148%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">2,45%\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"5\"><td style=\"width: 53.7118%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">Zdrowotne\u00a0<\/span><\/p><\/td><td style=\"width: 45.4148%; text-align: center;\" data-celllook=\"4369\"><p><span style=\"color: #333333; font-family: helvetica, arial, sans-serif;\">9,00%\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table>\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-45661dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45661dc\" 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-8142175\" data-id=\"8142175\" 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-217d6fc elementor-widget elementor-widget-text-editor\" data-id=\"217d6fc\" 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;\">Do tego dochodzi jeszcze zaliczka na podatek dochodowy, kt\u00f3r\u0105 obliczamy wed\u0142ug skali podatkowej &#8211; 12% lub 32%. Niekt\u00f3rzy pracownicy mog\u0105 korzysta\u0107 ze zwolnienia podatkowego. W takiej sytuacji ich wynagrodzenie netto b\u0119dzie wy\u017csze, poniewa\u017c nie musimy odprowadza\u0107 za nich zaliczki do urz\u0119du skarbowego.\u00a0 \u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Na koniec je\u017celi pracownik przyst\u0105pi\u0142 do Pracowniczych Plan\u00f3w Kapita\u0142owych, doliczamy kolejne potr\u0105cenia. Oto ich wysoko\u015b\u0107:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" 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;\">podstawowa sk\u0142adka &#8211; 2% (Pracownicy z niskimi dochodami (do 1,2x pensji minimalnej) mog\u0105 zmniejszy\u0107 wp\u0142at\u0119 podstawow\u0105 nawet do 0,5%.)<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" 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;\" data-contrast=\"auto\">dodatkowa sk\u0142adka &#8211; do 2%.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Po dokonaniu powy\u017cszych potr\u0105ce\u0144 wychodzi wynagrodzenie netto, czyli tzw. \u201epensja na r\u0119k\u0119\u201d, kt\u00f3r\u0105 faktycznie wyp\u0142acamy pracownikowi.\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nale\u017cy pami\u0119ta\u0107, \u017ce nie mo\u017cemy dowolnie ustala\u0107 wynagrodzenia. Musimy przestrzega\u0107 przepis\u00f3w kt\u00f3re jasno okre\u015blaj\u0105 minimaln\u0105 kwot\u0119 wynagrodzenia, jak\u0105 nale\u017cy zapewni\u0107 osobom zatrudnionym na podstawie umowy o prac\u0119. <b>W 2025 roku minimalne wynagrodzenie brutto wynosi 4 666 z\u0142.\u00a0<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W przypadku pracownik\u00f3w zatrudnionych w niepe\u0142nym wymiarze czasu pracy, minimalna pensja jest ustalana proporcjonalnie do liczby przepracowanych godzin, czyli do wymiaru etatu.\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-8951c6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8951c6d\" 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-baa83fe\" data-id=\"baa83fe\" 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-7242edb elementor-widget elementor-widget-heading\" data-id=\"7242edb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sk\u0142adki ZUS op\u0142acane przez pracodawc\u0119  <\/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-fa1055f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa1055f\" 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-7c1fdbe\" data-id=\"7c1fdbe\" 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-035d72c elementor-widget elementor-widget-text-editor\" data-id=\"035d72c\" 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;\">Jak ju\u017c zosta\u0142o wspomniane na pocz\u0105tku, <strong>wynagrodzenie brutto to nie jedyny koszt jaki ponosimy przy zatrudnianiu pracownika<\/strong>. Do tej kwoty dochodz\u0105 obowi\u0105zkowe sk\u0142adki ZUS, kt\u00f3re musimy odprowadzi\u0107 jako pracodawca &#8211; z w\u0142asnej kieszeni. \u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Oto sk\u0142adki, kt\u00f3re pokrywamy niezale\u017cnie od sk\u0142adek potr\u0105canych z pensji pracownika:\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;\">Sk\u0142adka emerytalna &#8211; 9,76%\u00a0<\/span><\/li><\/ul><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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Sk\u0142adka rentowa &#8211; 6,50%\u00a0<\/span><\/li><\/ul><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=\"3\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Sk\u0142adka wypadkowa &#8211; standardowo 1,67% (cho\u0107 mo\u017ce si\u0119 r\u00f3\u017cni\u0107 w zale\u017cno\u015bci od rodzaju dzia\u0142alno\u015bci i wyst\u0119puj\u0105cych w zesz\u0142ym roku wypadk\u00f3w w firmie)\u00a0<\/span><\/li><\/ul><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=\"4\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Fundusz Pracy i Fundusz Solidarno\u015bciowy\u00a0 &#8211; 2,45%\u00a0<\/span><\/li><\/ul><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=\"5\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Fundusz Gwarantowanych \u015awiadcze\u0144 Pracowniczych &#8211; 0,10%\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u0141\u0105cznie daje to ponad 20% dodatkowych koszt\u00f3w ponad wynagrodzenie brutto.\u00a0\u00a0<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Nie zawsze jeste\u015bmy zobowi\u0105zani do op\u0142acania za pracownika sk\u0142adki na Fundusz Pracy i Fundusz Gwarantowanych \u015awiadcze\u0144 Powierniczych. Istniej\u0105 sytuacje w kt\u00f3rych jeste\u015bmy z tego zwolnieni. Dotyczy to mi\u0119dzy innymi:\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;\">Kobiet, kt\u00f3re uko\u0144czy\u0142y 55 rok \u017cycia,\u00a0<\/span><\/li><\/ul><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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">M\u0119\u017cczyzn, kt\u00f3rzy uko\u0144czyli 60 lat,\u00a0<\/span><\/li><\/ul><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=\"3\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Os\u00f3b wracaj\u0105cych do pracy po urlopie macierzy\u0144skim, rodzicielskim lub wychowawczym- zwolnienie obowi\u0105zuje 36 miesi\u0119cy od miesi\u0105ca powrotu z urlopu,\u00a0<\/span><\/li><\/ul><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=\"4\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Os\u00f3b w wieku 50 lat lub wi\u0119cej, kt\u00f3re by\u0142y zarejestrowane jako bezrobotne przez co najmniej 30 dni przed zatrudnieniem \u2013 zwolnienie trwa 12 miesi\u0119cy od miesi\u0105ca po rozpocz\u0119ciu pracy,\u00a0<\/span><\/li><\/ul><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=\"5\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">Os\u00f3b poni\u017cej 30. roku \u017cycia, kt\u00f3re zosta\u0142y zatrudnione na podstawie skierowania z urz\u0119du pracy \u2013 w tym przypadku zwolnienie tak\u017ce trwa 12 miesi\u0119cy.\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-83e39e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83e39e5\" 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-d60d3f0\" data-id=\"d60d3f0\" 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-21984ea elementor-widget elementor-widget-heading\" data-id=\"21984ea\" 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\">Pracownicze Plany Kapita\u0142owe <\/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-d23b1c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d23b1c1\" 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-d103b3f\" data-id=\"d103b3f\" 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-3581353 elementor-widget elementor-widget-text-editor\" data-id=\"3581353\" 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;\">Pracownicy maj\u0105 prawo dobrowolnie przyst\u0105pi\u0107 do PPK &#8211; programu, kt\u00f3ry pozwala odk\u0142ada\u0107 \u015brodki na przysz\u0142\u0105 emerytur\u0119. Je\u015bli pracownik zdecyduje si\u0119 na udzia\u0142, w\u00f3wczas jako pracodawcy musimy przekazywa\u0107 wp\u0142aty do PPK. Podobnie jak w przypadku sk\u0142adek ZUS, cz\u0119\u015b\u0107 tych wp\u0142at pochodzi od pracownika, a cz\u0119\u015b\u0107 z bud\u017cetu pracodawcy.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Wysoko\u015b\u0107 wp\u0142at po stronie pracodawcy:\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;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">wp\u0142ata podstawowa \u2013 1,5% wynagrodzenia,\u00a0<\/span><\/li><\/ul><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;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\">wp\u0142ata dodatkowa \u2013 maksymalnie 2,5% wynagrodzenia (dobrowolna).\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Osoby w wieku od 18 do 55 lat, kt\u00f3re s\u0105 obj\u0119te ubezpieczeniem emerytalnym i rentowym, automatycznie s\u0105 zapisywane do PPK.<\/strong> Jako pracodawca nie mamy wp\u0142ywu na moment, w kt\u00f3rym zaczniemy ponosi\u0107 te dodatkowe koszty. Tylko je\u015bli pracownik z\u0142o\u017cy rezygnacj\u0119 z uczestnictwa w PPK, firma nie b\u0119dzie zobowi\u0105zana do dokonywania wp\u0142at.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15a768a elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"15a768a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/pracownicze-plany-kapitalowe?highlight=pracownicze\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Dowiedz si\u0119 wi\u0119cej o Pracowniczych Planach Kapita\u0142owych<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\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-e48cca2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e48cca2\" 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-b4628a9\" data-id=\"b4628a9\" 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-fb18089 elementor-widget elementor-widget-text-editor\" data-id=\"fb18089\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 18pt;\"><strong>Przyk\u0142ad:\u00a0<\/strong><\/span><\/p><p><span data-contrast=\"auto\"><strong>Zatrudnili\u015bmy osob\u0119 powy\u017cej 26 roku \u017cycia, na pe\u0142en etat w oparciu o umow\u0119 o prac\u0119.<\/strong> <\/span><\/p><p><span data-contrast=\"auto\">Dodatkowo osoba ta:<\/span><span data-ccp-props=\"{}\">\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;:825,&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 data-contrast=\"auto\">uczestniczy w Pracowniczych Planach Kapita\u0142owych (PPK),<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:825,&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 data-contrast=\"auto\">wykonuje prac\u0119 w miejscu swojego zamieszkania (stosowane s\u0105 podstawowe koszty uzyskania przychodu),<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:825,&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 data-contrast=\"auto\">z\u0142o\u017cy\u0142a formularz PIT-2 w celu stosowania kwoty zmniejszaj\u0105cej podatek, <\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:825,&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\">jej miesi\u0119czne <strong>wynagrodzenie brutto wynosi 8 500 z\u0142.<\/strong><\/li><\/ul><p><span data-contrast=\"auto\">Ile wyniesie wynagrodzenie netto oraz ca\u0142kowity koszt zatrudnienia tego pracownika?<\/span><span data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\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-1b804e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b804e4\" 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-a2dec4f\" data-id=\"a2dec4f\" 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-92853ab elementor-widget elementor-widget-text-editor\" data-id=\"92853ab\" 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;\"><b>1. Obci\u0105\u017cenia pracownika i pracodawcy<\/b>\u00a0<\/span><\/p><table class=\"aligncenter\" style=\"width: 100%; border-collapse: collapse; border-style: solid; background-color: #b7e5fa; border-color: #5a9ad7;\" border=\"2\"><tbody><tr aria-rowindex=\"1\"><td style=\"width: 14.9999%;\" data-celllook=\"4369\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Sk\u0142adnik<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%;\" data-celllook=\"4369\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Podstawa<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%;\" data-celllook=\"4369\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Pracownik (PLN)<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%;\" data-celllook=\"4369\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Pracodawca (PLN)<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"4369\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Uwagi<\/b>\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"2\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Ubezpieczenie emerytalne<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">829,60\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">829,60\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">9,76% pracownika i pracodawcy\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(8\u202f500 * 9,76%)\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"3\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Ubezpieczenie rentowe\u00a0<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">127,50\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">552,50\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8\u202f500 * 1,5%- pracownik\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8\u202f500 * 6,5%- pracodawca\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"4\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Ubezpieczenie chorobowe<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">208,25\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211;\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tylko pracownik \u2013 2,45%\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(8\u202f500 * 2,45%)\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"5\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Ubezpieczenie wypadkowe\u00a0<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211;\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">141,95\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tylko pracodawca \u2013 1,67%\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(8\u202f500 * 1,67%)\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"6\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Suma sk\u0142adek spo\u0142ecznych<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>1\u202f165,35<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>1524,05<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"7\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Sk\u0142adka zdrowotna<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">7\u202f334,65\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">660,12\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">&#8211;\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(Brutto- sk\u0142adki spo\u0142eczne) * 9% \u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8\u202f500 \u2013 1\u202f165,35= 7\u202f334,65 * 9%\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"8\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>PPK<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">170,00\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">127,50\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8\u202f500 * 2%- pracownik\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8\u202f500 * 1,5%- pracodawca\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"9\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Fundusz Pracy<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">208,25\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tylko pracodawca \u2013 2,45%\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(8\u202f500 * 2,45%)\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"10\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Fundusz Gwarantowanych \u015awiadcze\u0144 Pracowniczych\u00a0<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8 500\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">8,50\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">Tylko pracodawca \u2013 0,1%\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\">(8\u202f500 * 0,1%)\u00a0<\/span><\/p><\/td><\/tr><tr aria-rowindex=\"11\"><td style=\"width: 14.9999%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>Razem obci\u0105\u017cenia<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 14.0385%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><td style=\"width: 18.1325%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>1\u202f995,47<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 17.9504%; text-align: center;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\"><b>1868,30<\/b>\u00a0<\/span><\/p><\/td><td style=\"width: 34.6864%;\" data-celllook=\"69905\"><p><span style=\"font-family: helvetica, arial, sans-serif; color: #333333;\" data-ccp-props=\"{}\">\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>2. Podatek dochodowy<\/b>\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0d8&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;\">Podstawa do opodatkowania (zaokr\u0105glona do pe\u0142nych z\u0142otych):\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Brutto &#8211; sk\u0142adki spo\u0142eczne pracownika &#8211; KUP + PPK pracodawcy\u00a0<\/span><\/p><p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">8\u202f500 z\u0142 \u2013 1165, 35 z\u0142 \u2013 250 z\u0142 + 127,50 z\u0142 = 7212,15 \u2248 7212\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0d8\" data-font=\"Wingdings\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1080,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Wingdings&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0d8&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;\">Zaliczka na podatek (zaokr\u0105glona do pe\u0142nych z\u0142otych)\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Podstawa do opodatkowania * 12% &#8211; ulga podatkowa\u00a0\u00a0<\/span><\/p><p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">7212 * 12% &#8211; 300 z\u0142 = 565,45 \u2248 565\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>3. Wynagrodzenie netto<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Brutto &#8211; sk\u0142adki spo\u0142. pracownika &#8211; zdrowotna &#8211; zaliczka na podatek &#8211; PPK pracownika\u00a0<\/span><\/p><p><span style=\"font-size: 12pt; font-family: helvetica, arial, sans-serif;\">8 500 &#8211; 1165,35 &#8211; 660,12 &#8211; 565 &#8211; 170 = <b>5939,53<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>4. Ca\u0142kowity koszt wynagrodzenia:<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Brutto + sk\u0142adki spo\u0142eczne pracodawca + FP + FG\u015aP + PPK pracodawca\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">8\u202f500 + 1868,30 (razem obci\u0105\u017cenia pracodawca) =<b> 10\u202f368,30<\/b>\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\" data-ccp-props=\"{&quot;335559685&quot;:720}\">\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-3cbe601 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3cbe601\" 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-4f10fb4\" data-id=\"4f10fb4\" 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-8dcc83e elementor-widget elementor-widget-heading\" data-id=\"8dcc83e\" 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\">Dodatkowe koszty zwi\u0105zane z zatrudnieniem pracownika <\/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-d15783d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d15783d\" 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-dc637f7\" data-id=\"dc637f7\" 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-d6a120a elementor-widget elementor-widget-text-editor\" data-id=\"d6a120a\" 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;\">Pracodawca, poza wynagrodzeniem, kt\u00f3re stanowi najwi\u0119ksz\u0105 cz\u0119\u015b\u0107 koszt\u00f3w zatrudnienia, musi wzi\u0105\u0107 pod uwag\u0119 r\u00f3wnie\u017c inne istotne wydatki, takie jak:\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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;\"><b>finansowanie bada\u0144 wst\u0119pnych, okresowych oraz szkole\u0144 z zakresu BHP<\/b>, kt\u00f3re s\u0105 obowi\u0105zkowe i wymagane przepisami prawa;\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>czas i zasoby potrzebne na wdro\u017cenie nowego pracownika<\/b>, czyli jego przeszkolenie w zakresie obowi\u0105zk\u00f3w s\u0142u\u017cbowych oraz zapoznanie z procedurami i kultur\u0105 organizacyjn\u0105 firmy;\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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=\"3\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>inwestowanie w rozw\u00f3j zawodowy pracownika<\/b>, np. poprzez kursy, szkolenia czy dofinansowanie studi\u00f3w;\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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=\"4\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>koszt wyposa\u017cenia stanowiska pracy<\/b>, obejmuj\u0105cy zar\u00f3wno sprz\u0119t biurowy, jak i specjalistyczne narz\u0119dzia niezb\u0119dne do wykonywania zada\u0144;\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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=\"5\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>dodatkowe formalno\u015bci i op\u0142aty<\/b> przy zatrudnianiu cudzoziemc\u00f3w, jak chocia\u017cby uzyskanie zezwole\u0144 na prac\u0119;\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"12\" 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=\"6\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><b>wydatki na odzie\u017c robocz\u0105, posi\u0142ki profilaktyczne<\/b>, je\u015bli s\u0105 wymagane, oraz r\u00f3\u017cnego rodzaju <b>benefity pozap\u0142acowe<\/b>, takie jak opieka medyczna, karty sportowe czy premie motywacyjne.\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Wszystkie te elementy sk\u0142adaj\u0105 si\u0119 na pe\u0142ny koszt zatrudnienia pracownika i powinny by\u0107 brane pod uwag\u0119 przy planowaniu bud\u017cetu kadrowego.\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-49b412b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49b412b\" 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-b4d621a\" data-id=\"b4d621a\" 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-e43978f elementor-widget elementor-widget-text-editor\" data-id=\"e43978f\" 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: 02.07.2025 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-6f828fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f828fc\" 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-2a69125\" data-id=\"2a69125\" 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-65e65cb elementor-widget elementor-widget-image\" data-id=\"65e65cb\" 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\/akademia-skp\/wp-content\/uploads\/2023\/07\/baner-wordpress_1.png\" target=\"_blank\">\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\" 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