{"id":23816,"date":"2026-04-28T15:45:57","date_gmt":"2026-04-28T13:45:57","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23816"},"modified":"2026-07-15T12:57:20","modified_gmt":"2026-07-15T10:57:20","slug":"jak-wyliczyc-roczny-podatek-przy-umowie-zlecenie","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-wyliczyc-roczny-podatek-przy-umowie-zlecenie","title":{"rendered":"Jak wyliczy\u0107 roczny podatek przy umowie zlecenie?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23816\" class=\"elementor elementor-23816\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9f00a50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9f00a50\" 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-7316dc8\" data-id=\"7316dc8\" 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-7e0fbd3 elementor-widget elementor-widget-text-editor\" data-id=\"7e0fbd3\" 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;\"><span style=\"font-weight: 400;\"><strong>Umowa zlecenie<\/strong> to jedna z najcz\u0119\u015bciej wybieranych form wsp\u00f3\u0142pracy w Polsce \u2013 szczeg\u00f3lnie przez student\u00f3w, freelancer\u00f3w i osoby dorabiaj\u0105ce. Cho\u0107 zapewnia wi\u0119ksz\u0105 elastyczno\u015b\u0107 ni\u017c etat, wi\u0105\u017ce si\u0119 r\u00f3wnie\u017c z odmiennymi zasadami rozlicze\u0144. W praktyce oznacza to, \u017ce <\/span><b>podatek przy umowie zlecenie<\/b><span style=\"font-weight: 400;\"> liczony jest inaczej ni\u017c w przypadku umowy o prac\u0119. W niniejszym artykule wyja\u015bniamy, <\/span><b>na czym dok\u0142adnie polega umowa zlecenie<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\">, jak obliczany jest podatek oraz jakie mo\u017cliwo\u015bci optymalizacji rozliczenia przys\u0142uguj\u0105 osobom pracuj\u0105cym w tej formie.<\/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-2762b7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2762b7d\" 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-5fb74aa\" data-id=\"5fb74aa\" 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-61f47b9 elementor-widget elementor-widget-heading\" data-id=\"61f47b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Na czym polega umowa zlecenie?<\/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-9101d23 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9101d23\" 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-21a6e8a\" data-id=\"21a6e8a\" 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-4c7d604 elementor-widget elementor-widget-text-editor\" data-id=\"4c7d604\" 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;\"><span style=\"font-weight: 400;\">Pracuj\u0105c na umowie zlecenie, pracownik co do zasady nie ma gwarancji wynagrodzenia za czas choroby ani prawa do urlopu. Wyj\u0105tkiem jest sytuacja, gdy zdecyduje si\u0119 op\u0142aca\u0107 dobrowoln\u0105 sk\u0142adk\u0119 chorobow\u0105. W\u00f3wczas przys\u0142uguje mu \u015bwiadczenie chorobowe. Je\u015bli jednak nie zadeklarowa\u0142 tej sk\u0142adki, nie ma prawa do takiego wynagrodzenia. Dodatkowo jego obowi\u0105zki podatkowe s\u0105 nieco inne. Oznacza to, \u017ce <\/span><b>podatek przy umowie zlecenie <\/b><span style=\"font-weight: 400;\">liczony jest inaczej ni\u017c w przypadku umowy o prac\u0119. Zleceniobiorca musi zwr\u00f3ci\u0107 uwag\u0119 na kilka istotnych element\u00f3w, takich jak sk\u0142adki ZUS, koszty uzyskania przychodu czy dost\u0119pne ulgi podatkowe.\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Podstawowym dokumentem, kt\u00f3ry potwierdza przych\u00f3d z umowy zlecenie jest PIT-11.<\/b><span style=\"font-weight: 400;\"> Pracodawca lub zleceniodawca musi przekaza\u0107 go podatnikowi do ko\u0144ca lutego roku nast\u0119puj\u0105cego po roku podatkowym. To w\u0142a\u015bnie na jego podstawie przygotowuje si\u0119 roczne <\/span><b>rozliczenie PIT-11<\/b><span style=\"font-weight: 400;\">, najcz\u0119\u015bciej w formularzu <\/span><b>PIT-37<\/b><span style=\"font-weight: 400;\">.<\/span><\/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-2c6496d elementor-widget elementor-widget-image\" data-id=\"2c6496d\" 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.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-pit-format-2.png\" class=\"attachment-full size-full wp-image-23819\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-pit-format-2.png 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-pit-format-2-300x63.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-pit-format-2-1024x216.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-pit-format-2-768x162.png 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ede04d elementor-widget elementor-widget-spacer\" data-id=\"8ede04d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-75c37e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75c37e9\" 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-7d4667f\" data-id=\"7d4667f\" 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-91c69a2 elementor-widget elementor-widget-heading\" data-id=\"91c69a2\" 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 oblicza si\u0119 podatek przy umowie zlecenie?<\/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-32c6ddf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"32c6ddf\" 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-03dcd22\" data-id=\"03dcd22\" 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-d472e40 elementor-widget elementor-widget-text-editor\" data-id=\"d472e40\" 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>W 2026 roku doch\u00f3d uzyskany z umowy zlecenia podlega zazwyczaj opodatkowaniu stawk\u0105 12% do kwoty 120 tys. z\u0142.<\/b><span style=\"font-weight: 400;\"> W przypadku nadwy\u017cki ponad t\u0119 kwot\u0119 podatek wynosi 10 800 z\u0142 + 32%. Podstaw\u0119 opodatkowania oblicza si\u0119, odejmuj\u0105c od wynagrodzenia brutto sk\u0142adki na ubezpieczenia spo\u0142eczne oraz koszty uzyskania przychodu (standardowo 20% kwoty przychodu pomniejszonej o sk\u0142adki ZUS p\u0142acone po stronie ubezpieczonego). Nale\u017cy pami\u0119ta\u0107, \u017ce od wyliczonego podatku nie odlicza si\u0119 ju\u017c sk\u0142adki zdrowotnej. Cho\u0107 wynosi ona 9% i pomniejsza wyp\u0142at\u0119 \u201ena r\u0119k\u0119\u201d, w rozliczeniu z urz\u0119dem skarbowym nie wp\u0142ywa ona na obni\u017cenie podatku.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Istotnym u\u0142atwieniem w 2026 roku jest mo\u017cliwo\u015b\u0107 z\u0142o\u017cenia <\/span><b>o\u015bwiadczenia PIT-2<\/b><span style=\"font-weight: 400;\"> u zleceniodawcy. Dzi\u0119ki temu mo\u017ce on pomniejsza\u0107 miesi\u0119czne zaliczki na podatek o kwot\u0119 zmniejszaj\u0105c\u0105 (nawet o 300 z\u0142 miesi\u0119cznie). To sprawia, \u017ce\u00a0 wyp\u0142ata co miesi\u0105c jest wy\u017csza.\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Co istotne,<strong> dla zlece\u0144 niskokwotowych, do 200 z\u0142 netto, stosuje si\u0119 zrycza\u0142towan\u0105 stawk\u0119 12%.<\/strong> Nie uwzgl\u0119dniania si\u0119 w\u00f3wczas koszt\u00f3w i nie \u0142\u0105czy si\u0119 tych dochod\u00f3w z innymi przychodami w zeznaniu rocznym<\/span><b>. <\/b><span style=\"font-weight: 400;\">Ponadto<\/span><b> osoby poni\u017cej 26. roku \u017cycia b\u0119d\u0105ce uczniami lub studentami mog\u0105 korzysta\u0107 z ca\u0142kowitego zwolnienia z op\u0142acania sk\u0142adek ZUS oraz z podatku dochodowego<\/b><span style=\"font-weight: 400;\">\u00a0(w ramach ulgi dla m\u0142odych do limitu 85 528 z\u0142 przychodu)<\/span><b>. <\/b><span style=\"font-weight: 400;\">W przypadku student\u00f3w lub zlece\u0144 realizowanych jako druga umowa wynagrodzenie mo\u017ce podlega\u0107 innym zasadom naliczania sk\u0142adek ZUS.<\/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-5d3f7f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d3f7f3\" 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-d792ea5\" data-id=\"d792ea5\" 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-1b44a4f elementor-widget elementor-widget-heading\" data-id=\"1b44a4f\" 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\">Jakie ulgi podatkowe przys\u0142uguj\u0105 przy umowie zlecenie?<\/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-bd1bbc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd1bbc8\" 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-f86aedd\" data-id=\"f86aedd\" 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-ec94842 elementor-widget elementor-widget-text-editor\" data-id=\"ec94842\" 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;\"><span style=\"font-weight: 400;\">Przy przychodach z <\/span><b>umowy zlecenie<\/b><span style=\"font-weight: 400;\"> mo\u017cna zastosowa\u0107 r\u00f3\u017cne <\/span><b>ulgi podatkowe<\/b><span style=\"font-weight: 400;\">, kt\u00f3re zmniejszaj\u0105 wysoko\u015b\u0107 podatku nale\u017cnego do zap\u0142aty. Do najcz\u0119\u015bciej stosowanych nale\u017c\u0105:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">ulga na dzieci,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">ulga rehabilitacyjna,\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">odliczenie darowizn,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">ulga internetowa.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Aby prawid\u0142owo je uwzgl\u0119dni\u0107, warto skorzysta\u0107 z danych zawartych w PIT-11 i wprowadzi\u0107 je podczas sporz\u0105dzania rocznego PIT-37. Warto podkre\u015bli\u0107, \u017ce w\u0142a\u015bciwe zastosowanie ulg mo\u017ce znacz\u0105co obni\u017cy\u0107 podatek i zwi\u0119kszy\u0107 zwrot nadp\u0142aconych \u015brodk\u00f3w. Jest to szczeg\u00f3lnie korzystne dla os\u00f3b pracuj\u0105cych w ramach umowy zlecenia.\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-685ccb5 elementor-widget elementor-widget-image\" data-id=\"685ccb5\" 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.pit-format.pl\/rozlicz-darmowy-pit\/714\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit.png\" class=\"attachment-full size-full wp-image-23773\" alt=\"baner do programu do rozlicze\u0144 rocznych PIT Format\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit.png 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-300x63.png 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-1024x216.png 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2026\/04\/banner-rozliczenie-roczne-pit-768x162.png 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c18d25 elementor-widget elementor-widget-spacer\" data-id=\"3c18d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\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-d4b362f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4b362f\" 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-4ddc78e\" data-id=\"4ddc78e\" 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-6b56993 elementor-widget elementor-widget-heading\" data-id=\"6b56993\" 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 poprawnie rozliczy\u0107 umow\u0119 zlecenie?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d2f8466 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d2f8466\" 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-2463025\" data-id=\"2463025\" 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-3c21fe0 elementor-widget elementor-widget-text-editor\" data-id=\"3c21fe0\" 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>Rozliczenie dochod\u00f3w z umowy zlecenie<\/b><span style=\"font-weight: 400;\"> odbywa si\u0119 w rocznym zeznaniu podatkowym, najcz\u0119\u015bciej w formularzu <\/span><b>PIT-37<\/b><span style=\"font-weight: 400;\">. Wszystkie dane z <\/span><b>PIT-11<\/b><span style=\"font-weight: 400;\"> \u2013 przychody, koszty uzyskania przychodu, pobrane zaliczki na podatek oraz odprowadzone sk\u0142adki \u2013 nale\u017cy przenie\u015b\u0107 do deklaracji rocznej.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Aby proces by\u0142 prostszy i bezpieczny, warto korzysta\u0107 z <\/span><b>program\u00f3w do rozlicze\u0144 podatkowych. <\/b><span style=\"font-weight: 400;\">Minimalizuj\u0105 one ryzyko b\u0142\u0119d\u00f3w i uwzgl\u0119dniaj\u0105 wszystkie ulgi podatkowe.\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-4e6ef82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4e6ef82\" 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-a183fbd\" data-id=\"a183fbd\" 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-92b753c elementor-widget elementor-widget-heading\" data-id=\"92b753c\" 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\">Darmowy program PIT Format<sup> \u00ae<\/sup> \u2013 wsparcie w rozliczeniu dochod\u00f3w z umowy zlecenia<\/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-f641a05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f641a05\" 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-8090883\" data-id=\"8090883\" 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-0decab8 elementor-widget elementor-widget-text-editor\" data-id=\"0decab8\" 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;\"><span style=\"font-weight: 400;\">Jednym z najwygodniejszych narz\u0119dzi do rocznego rozliczenia <\/span>jest <a href=\"https:\/\/www.pit-format.pl\/darmowy-program-pit\"><b>darmowy program PIT Format<\/b><sup><b>\u00ae<\/b><\/sup><b>.<\/b><\/a><span style=\"font-weight: 400;\"> Umo\u017cliwia on szybkie i intuicyjne przygotowanie rocznego <\/span><b>rozliczenia PIT-11<\/b><span style=\"font-weight: 400;\">. Dzi\u0119ki temu zleceniobiorca mo\u017ce w prosty spos\u00f3b wype\u0142ni\u0107 zeznanie i wys\u0142a\u0107 je online do urz\u0119du skarbowego. To narz\u0119dzie szczeg\u00f3lnie przydatne przy pracy na <\/span><b>umowie zlecenie<\/b><span style=\"font-weight: 400;\">, gwarantuj\u0105c, \u017ce podatek zosta\u0142 prawid\u0142owo obliczony i rozliczony.<\/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-97eb280 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97eb280\" 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-7c53d44\" data-id=\"7c53d44\" 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-2fc676c elementor-widget elementor-widget-heading\" data-id=\"2fc676c\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Podsumowanie \u2013 umowa zlecenie a podatek<\/h3>\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-13e5f9e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13e5f9e\" 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-c271376\" data-id=\"c271376\" 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-5e9e3c9 elementor-widget elementor-widget-text-editor\" data-id=\"5e9e3c9\" 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;\"><span style=\"font-weight: 400;\">Podsumowuj\u0105c, ka\u017cda <\/span><b>umowa zlecenie <\/b><span style=\"font-weight: 400;\">wi\u0105\u017ce si\u0119 z obowi\u0105zkiem odprowadzenia podatku dochodowego i sk\u0142adek na ubezpieczenia spo\u0142eczne. Dodatkowo istnieje mo\u017cliwo\u015b\u0107 skorzystania z <\/span><b>ulg podatkowych,<\/b><span style=\"font-weight: 400;\">\u00a0a pom\u00f3c w tym mo\u017ce <\/span><b>darmowy program do rozlicze\u0144 rocznych.<\/b><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Korzystanie z <\/span><a href=\"https:\/\/www.pit-format.pl\/darmowy-program-pit\" target=\"_blank\" rel=\"noopener\"><b>programu PIT Format<\/b><sup><b>\u00ae<\/b><\/sup><\/a><span style=\"font-weight: 400;\"> u\u0142atwia ca\u0142y proces, automatycznie uwzgl\u0119dniaj\u0105c przychody, koszty i ulgi. Dzi\u0119ki tego rozliczenie staje si\u0119 szybkie, proste i bezpieczne. Ka\u017cdy zleceniobiorca mo\u017ce mie\u0107 pewno\u015b\u0107, \u017ce jego podatek zosta\u0142 prawid\u0142owo obliczony, a <\/span><b>rozliczenie PIT-11<\/b><span style=\"font-weight: 400;\"> jest kompletne i zgodne z przepisami.<\/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-7f5fee7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f5fee7\" 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-03fdc6b\" data-id=\"03fdc6b\" 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-f1a2492 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f1a2492\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f69451f elementor-widget elementor-widget-text-editor\" data-id=\"f69451f\" 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><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Ewelina Mandziuk<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/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-6d71d50 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d71d50\" 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-7cbd57d\" data-id=\"7cbd57d\" 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-a2a1407 elementor-widget elementor-widget-heading\" data-id=\"a2a1407\" 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<h3 class=\"elementor-heading-title elementor-size-default\">Przeczytaj r\u00f3wnie\u017c:<\/h3>\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-6c02a54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c02a54\" 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-d0bb862\" data-id=\"d0bb862\" 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-c4b5020 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"c4b5020\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-wypelnic-pit-11\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak wype\u0142ni\u0107 PIT-11? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/ulga-dla-samotnych-rodzicow-w-pit-2025-ile-mozna-zyskac\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Ulga dla samotnych rodzic\u00f3w w PIT 2025. Ile mo\u017cna zyska\u0107? <\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-ulge-na-dziecko-w-pit\" target=\"_blank\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-check\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Jak rozliczy\u0107 ulg\u0119 na dziecko w PIT?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\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<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-wyliczyc-roczny-podatek-przy-umowie-zlecenie'><div 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osoby dorabiaj\u0105ce. Cho\u0107&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23817,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1229,1230,1231,1232,1233],"class_list":["post-23816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-podatek-umowa-zlecenie-2026","tag-jak-obliczyc-podatek-pit-37-zlecenie","tag-koszty-uzyskania-przychodu-umowa-zlecenie","tag-rozliczenie-pit-11-umowa-zlecenie","tag-ulgi-podatkowe-umowa-zlecenie-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak wyliczy\u0107 roczny podatek przy umowie zlecenie? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Umowa zlecenie to jedna z najcz\u0119\u015bciej wybieranych form wsp\u00f3\u0142pracy w Polsce. 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