{"id":23915,"date":"2026-05-15T09:50:50","date_gmt":"2026-05-15T07:50:50","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23915"},"modified":"2026-07-15T12:55:13","modified_gmt":"2026-07-15T10:55:13","slug":"jak-obliczyc-roczna-skladke-zdrowotna-na-ryczalcie-w-2025-roku","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-obliczyc-roczna-skladke-zdrowotna-na-ryczalcie-w-2025-roku","title":{"rendered":"Jak obliczy\u0107 roczn\u0105 sk\u0142adk\u0119 zdrowotn\u0105 na rycza\u0142cie w 2025 roku?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23915\" class=\"elementor elementor-23915\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-80f6153 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"80f6153\" 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-2e01494\" data-id=\"2e01494\" 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-7706dac elementor-widget elementor-widget-text-editor\" data-id=\"7706dac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW222500405 BCX0\" lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif;\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW222500405 BCX0\">Maj to dla wielu przedsi\u0119biorc\u00f3w moment, w kt\u00f3rym wraca temat<strong> rocznej sk\u0142adki zdrowotnej.<\/strong> Cho\u0107 idea rocznego rozliczenia sk\u0142adki zdrowotnej funkcjonuje od lat, nadal cz\u0119sto mamy problem z prawid\u0142owym ustaleniem jej podstawy. Wynika to z tego, \u017ce doch\u00f3d liczony dla cel\u00f3w ZUS nie zawsze jest taki sam jak wykazywany do podatku PIT. Dodatkowo inne zasady obowi\u0105zuj\u0105 nas przy rozliczaniu wed\u0142ug skali podatkowej, podatku liniowego czy rycza\u0142tu od przychod\u00f3w ewidencjonowanych.<\/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-b8be304 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8be304\" 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-325a580\" data-id=\"325a580\" 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-9cbcb7c elementor-widget elementor-widget-heading\" data-id=\"9cbcb7c\" 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\">Kogo dotyczy roczne rozliczenie sk\u0142adki zdrowotnej za 2025 rok?<\/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-6f7ca2e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f7ca2e\" 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-2a944b8\" data-id=\"2a944b8\" 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-6967c86 elementor-widget elementor-widget-text-editor\" data-id=\"6967c86\" 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;\"><strong>Roczne rozliczenie sk\u0142adki zdrowotnej dotyczy tych przedsi\u0119biorc\u00f3w, kt\u00f3rych sk\u0142adka zdrowotna nie jest sta\u0142a, lecz zale\u017cy od osi\u0105gni\u0119tego dochodu albo przychodu<\/strong>. W praktyce oznacza to, \u017ce obowi\u0105zek ten obejmuje osoby prowadz\u0105ce dzia\u0142alno\u015b\u0107 gospodarcz\u0105, kt\u00f3re w 2025 roku rozlicza\u0142y si\u0119:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">wed\u0142ug skali podatkowej,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">podatkiem liniowym,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">rycza\u0142tem od przychod\u00f3w ewidencjonowanych.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">To w\u0142a\u015bnie dla tych form opodatkowania zachodzi konieczno\u015b\u0107 p\u00f3\u017aniejszego por\u00f3wnania zap\u0142aconych w trakcie roku sk\u0142adek zdrowotnych z faktyczn\u0105 podstaw\u0105 ich wyliczenia po zako\u0144czeniu roku sk\u0142adkowego. Obowi\u0105zek ten dotyczy zar\u00f3wno przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 przez ca\u0142y rok, jak i tych, kt\u00f3rzy prowadzili firm\u0119 jedynie przez cz\u0119\u015b\u0107 roku.\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-77b7286 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77b7286\" 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-84b4562\" data-id=\"84b4562\" 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-7d2f82f elementor-widget elementor-widget-heading\" data-id=\"7d2f82f\" 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\">Roczna sk\u0142adka zdrowotna przy opodatkowaniu rycza\u0142tem od przychod\u00f3w ewidencjonowanych<\/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-5cfb950 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cfb950\" 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-4cbae0e\" data-id=\"4cbae0e\" 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-6c69bcf elementor-widget elementor-widget-text-editor\" data-id=\"6c69bcf\" 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 class=\"TextRun SCXW163670553 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW163670553 BCX0\">Przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 rycza\u0142tem maj\u0105 nieco prostsze zasady ustalania sk\u0142adki zdrowotnej ni\u017c osoby opodatkowane skal\u0105 podatkow\u0105 lub podatkiem liniowym. <strong>W przypadku rycza\u0142tu wysoko\u015b\u0107 sk\u0142adki zdrowotnej zale\u017cy bowiem od osi\u0105gni\u0119tego przychodu, a nie od dochodu firmy.<\/strong><\/span><span class=\"NormalTextRun SCXW163670553 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SCXW163670553 BCX0\">Mimo uproszczonych zasad wielu z nas dopiero podczas rocznego rozliczenia sk\u0142adki zdrowotnej odkrywa, \u017ce musi dop\u0142aci\u0107 do ZUS. Wynika to najcz\u0119\u015bciej z przekroczenia prog\u00f3w przychodowych w trakcie roku lub b\u0142\u0119dnego oszacowania przychod\u00f3w.<\/span><\/span><span class=\"EOP Selected SCXW163670553 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/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-76f8999 elementor-widget elementor-widget-video\" data-id=\"76f8999\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=bRzqI-AevbM&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\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-2856bfd elementor-widget elementor-widget-spacer\" data-id=\"2856bfd\" 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-25802cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25802cd\" 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-73323b6\" data-id=\"73323b6\" 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-561f0c5 elementor-widget elementor-widget-heading\" data-id=\"561f0c5\" 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\">Jakie s\u0105 progi sk\u0142adki zdrowotnej dla rycza\u0142towc\u00f3w za 2025 rok?<\/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-8b81d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b81d91\" 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-79d0581\" data-id=\"79d0581\" 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-5659ab7 elementor-widget elementor-widget-text-editor\" data-id=\"5659ab7\" 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;\"><strong>W 2025 roku wysoko\u015b\u0107 sk\u0142adki zdrowotnej dla przedsi\u0119biorc\u00f3w na rycza\u0142cie by\u0142a uzale\u017cniona od rocznego przychodu osi\u0105gni\u0119tego z dzia\u0142alno\u015bci gospodarczej.<\/strong>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Podstaw\u0119 wymiaru sk\u0142adki zdrowotnej ustalano na podstawie przeci\u0119tnego miesi\u0119cznego wynagrodzenia w sektorze przedsi\u0119biorstw w IV kwartale 2024 roku, kt\u00f3re wynios\u0142o 8 549,18 z\u0142.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">Dla rycza\u0142towc\u00f3w obowi\u0105zywa\u0142y trzy progi przychodowe:<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Roczny przych\u00f3d do 60 000 z\u0142<\/strong>: podstawa sk\u0142adki zdrowotnej &#8211; 5 129,51 z\u0142 (60%); miesi\u0119czna sk\u0142adka zdrowotna &#8211; 461,66 z\u0142; roczna sk\u0142adka zdrowotna &#8211; 5 539,92 z\u0142 (461,66 z\u0142 x 12).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Roczny przych\u00f3d powy\u017cej 60 000 do 300 000 z\u0142:<\/strong> podstawa sk\u0142adki zdrowotnej &#8211; 8 549,18 z\u0142 (100%); miesi\u0119czna sk\u0142adka zdrowotna &#8211; 769,43 z\u0142; roczna sk\u0142adka zdrowotna &#8211; 9 233,16 z\u0142 (769,43 z\u0142 x 12).<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Roczny przych\u00f3d powy\u017cej 300 000 z\u0142:<\/strong> podstawa sk\u0142adki zdrowotnej &#8211; 15 388,52 z\u0142 (180%); miesi\u0119czna sk\u0142adka zdrowotna &#8211; 1 384,97 z\u0142; roczna sk\u0142adka zdrowotna &#8211; 16 619,64 z\u0142 (1 384,97 z\u0142 x 12).<\/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-4c0df0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c0df0f\" 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-98efc56\" data-id=\"98efc56\" 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-880c29a elementor-widget elementor-widget-heading\" data-id=\"880c29a\" 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\">Jak obliczana jest roczna sk\u0142adka zdrowotna na rycza\u0142cie? <\/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-7fd9e79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7fd9e79\" 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-e9fa6af\" data-id=\"e9fa6af\" 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-5d0f06e elementor-widget elementor-widget-text-editor\" data-id=\"5d0f06e\" 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;\"><strong>Roczna sk\u0142adka zdrowotna dla przedsi\u0119biorcy na rycza\u0142cie<\/strong> ustalana jest jako iloczyn:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">liczby miesi\u0119cy podlegania ubezpieczeniu zdrowotnemu,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">w\u0142a\u015bciwej podstawy wymiaru sk\u0142adki,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">stawki 9%.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">Co wa\u017cne, przy ustalaniu rocznego przychodu mo\u017cemy pomniejszy\u0107 go o zap\u0142acone sk\u0142adki spo\u0142eczne, o ile nie zosta\u0142y wcze\u015bniej odliczone podatkowo.<\/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-c96d78e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c96d78e\" 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-b1b1e92\" data-id=\"b1b1e92\" 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-1fdf81c elementor-widget elementor-widget-heading\" data-id=\"1fdf81c\" 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\">Jakie s\u0105 metody op\u0142acania sk\u0142adki zdrowotnej przez rycza\u0142towc\u00f3w?<\/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-63a171d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"63a171d\" 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-c71386b\" data-id=\"c71386b\" 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-047ceb5 elementor-widget elementor-widget-text-editor\" data-id=\"047ceb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW39072329 BCX0\" lang=\"PL-PL\" style=\"font-family: helvetica, arial, sans-serif;\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW39072329 BCX0\">Przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 rycza\u0142tem mogli w 2025 roku wybra\u0107 jeden z dw\u00f3ch sposob\u00f3w ustalania miesi\u0119cznej sk\u0142adki zdrowotnej:<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka zdrowotna na podstawie przychodu z poprzedniego roku<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To rozwi\u0105zanie pozwala nam op\u0142aca\u0107 sk\u0142adk\u0119 zdrowotn\u0105 przez ca\u0142y rok w sta\u0142ej wysoko\u015bci. Metoda ta by\u0142a wygodna szczeg\u00f3lnie dla przedsi\u0119biorc\u00f3w osi\u0105gaj\u0105cych stabilne przychody. Je\u017celi jednak rzeczywisty przych\u00f3d za 2025 rok okaza\u0142 si\u0119 wy\u017cszy od zak\u0142adanego, podczas rocznego rozliczenia sk\u0142adki zdrowotnej pojawi si\u0119 niedop\u0142ata do ZUS.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka zdrowotna liczona od bie\u017c\u0105cego przychodu<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W tym wariancie na bie\u017c\u0105co monitorujemy narastaj\u0105cy przych\u00f3d i po przekroczeniu okre\u015blonych prog\u00f3w przechodzimy do wy\u017cszej sk\u0142adki zdrowotnej. W takiej sytuacji, gdy w trakcie roku przychody wzrosn\u0105 i osi\u0105gn\u0105 drugi lub trzeci pr\u00f3g, konieczne b\u0119dzie tak\u017ce dop\u0142acenie r\u00f3\u017cnicy za wcze\u015bniejsze miesi\u0105ce wed\u0142ug stawki obowi\u0105zuj\u0105cej w ostatnim miesi\u0105cu roku.\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-692435c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"692435c\" 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-5a0f570\" data-id=\"5a0f570\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3719853 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3719853\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-d523290\" data-id=\"d523290\" 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-825a694 elementor-widget elementor-widget-text-editor\" data-id=\"825a694\" 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>Przyk\u0142ad rozliczenia sk\u0142adki zdrowotnej przy rycza\u0142cie<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Pani Katarzyna prowadzi dzia\u0142alno\u015b\u0107 marketingow\u0105 i rozlicza si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych. W 2025 roku op\u0142aca\u0142a sk\u0142adk\u0119 zdrowotn\u0105 na podstawie bie\u017c\u0105cego przychodu. Do czerwca jej przychody mie\u015bci\u0142y si\u0119 w pierwszym progu. W lipcu przekroczy\u0142a limit 60 000 z\u0142, a w listopadzie przekroczy\u0142a 300 000 z\u0142 przychodu.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W praktyce oznacza\u0142o to nast\u0119puj\u0105ce sk\u0142adki zdrowotne:\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">stycze\u0144\u2013czerwiec \u2014 pierwszy pr\u00f3g- 461,66 z\u0142 \u00d7 6 miesi\u0119cy = 2 769,96 z\u0142,\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">lipiec\u2013pa\u017adziernik \u2014 drugi pr\u00f3g-\u00a0769,43 z\u0142 \u00d7 4 miesi\u0105ce = 3 077,72 z\u0142,\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">listopad\u2013grudzie\u0144 \u2014 trzeci pr\u00f3g- 1 384,97 z\u0142 \u00d7 2 miesi\u0105ce = 2 769,94 z\u0142.\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">\u0141\u0105cznie przedsi\u0119biorczyni wp\u0142aci\u0142a do ZUS: 2\u2009769,96 + 3\u2009077,72 + 2\u2009769,94 =\u00a0<b>8\u2009617,62<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Poniewa\u017c roczny przych\u00f3d przekroczy\u0142 300 000 z\u0142, roczna sk\u0142adka zdrowotna musia\u0142a zosta\u0107 wyliczona wed\u0142ug\u00a0najwy\u017cszego progu za ca\u0142y rok:\u00a015\u2009388,52 \u00d7 12 \u00d7 9% =\u00a0<b>16\u2009619,60<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">W rezultacie przedsi\u0119biorczyni musi dop\u0142aci\u0107 do ZUS:\u00a016\u2009619,60 \u2212 8\u2009617,62 =\u00a0<b>8\u2009001,98<\/b>\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\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-427da91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"427da91\" 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-a67234f\" data-id=\"a67234f\" 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-a807e2a elementor-widget elementor-widget-spacer\" data-id=\"a807e2a\" 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-7e78a3e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7e78a3e\" 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-a40bb74\" data-id=\"a40bb74\" 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<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c3e647a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3e647a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-inner-column elementor-element elementor-element-5c3c652\" data-id=\"5c3c652\" 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-9ab40fd elementor-widget elementor-widget-text-editor\" data-id=\"9ab40fd\" 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>Przyk\u0142ad \u2013 sk\u0142adka zdrowotna wed\u0142ug przychodu z poprzedniego roku<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Pan Tomasz w 2025 roku korzysta\u0142 z uproszczonej metody ustalania sk\u0142adki zdrowotnej na podstawie przychodu osi\u0105gni\u0119tego w 2024 roku. Przez ca\u0142y rok op\u0142aca\u0142 sk\u0142adk\u0119 zdrowotn\u0105 wed\u0142ug drugiego progu:\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">769,43 \u00d7 12 =\u00a0<b>9\u2009233,16<\/b>\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Pod koniec 2025 roku okaza\u0142o si\u0119 jednak, \u017ce jego przych\u00f3d przekroczy\u0142 300 000 z\u0142. W efekcie roczna sk\u0142adka zdrowotna powinna zosta\u0107 ustalona wed\u0142ug najwy\u017cszego progu.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Dop\u0142ata do ZUS wynios\u0142a: 16\u2009619,60 \u2212 9\u2009233,16 = 7\u2009386,44\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\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-7d96f0d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d96f0d\" 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-044609e\" data-id=\"044609e\" 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-eb51083 elementor-widget elementor-widget-heading\" data-id=\"eb51083\" 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\">O czym warto pami\u0119ta\u0107 przy obliczaniu sk\u0142adki zdrowotnej na rycza\u0142cie?<\/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-8c9262e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c9262e\" 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-1db50e5\" data-id=\"1db50e5\" 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-58aaf01 elementor-widget elementor-widget-text-editor\" data-id=\"58aaf01\" 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;\"><strong>Podsumowuj\u0105c, roczne rozliczenie sk\u0142adki zdrowotnej na rycza\u0142cie<\/strong> mo\u017ce wydawa\u0107 si\u0119 prostsze ni\u017c przy innych formach opodatkowania. W praktyce jednak cz\u0119sto prowadzi do konieczno\u015bci dop\u0142aty do ZUS nawet kilku tysi\u0119cy z\u0142otych. Dlatego warto na bie\u017c\u0105co monitorowa\u0107 osi\u0105gane przychody i kontrolowa\u0107 przekroczenie prog\u00f3w sk\u0142adkowych. Odpowiednie planowanie pozwala unikn\u0105\u0107 nieprzyjemnych niespodzianek podczas rocznego rozliczenia i lepiej przygotowa\u0107 firmowy bud\u017cet na dodatkowe obci\u0105\u017cenia.<\/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-f643c8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f643c8d\" 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-903c31c\" data-id=\"903c31c\" 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-0c1a6c6 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1a6c6\" 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\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-e280ebe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e280ebe\" 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-4927127\" data-id=\"4927127\" 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-2f8fc6f elementor-widget elementor-widget-text-editor\" data-id=\"2f8fc6f\" 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: Agnieszka Fida<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82d80ea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"82d80ea\" 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-9f5070a\" data-id=\"9f5070a\" 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-ca7a1af elementor-widget elementor-widget-heading\" data-id=\"ca7a1af\" 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-f4208a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f4208a1\" 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-5a16814\" data-id=\"5a16814\" 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-8ee5da9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8ee5da9\" 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\/jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku\" 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\">Jakie zasz\u0142y zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku? <\/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\/skladka-zdrowotna-na-podatku-liniowym-i-skali-podatkowej\" 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 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Cho\u0107 idea rocznego rozliczenia sk\u0142adki zdrowotnej funkcjonuje&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23916,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1246,1247,1248,1249],"class_list":["post-23915","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-roczna-skladka-zdrowotna-2025","tag-rozliczenie-skladki-zdrowotnej-zus","tag-skladka-zdrowotna-ryczalt-2025","tag-rozliczenie-zus-dla-ryczaltowcow-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak obliczy\u0107 roczn\u0105 sk\u0142adk\u0119 zdrowotn\u0105 na rycza\u0142cie w 2025 roku? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Rozliczasz si\u0119 na rycza\u0142cie i nie wiesz jak obliczy\u0107 roczn\u0105 sk\u0142adk\u0119 zdrowotn\u0105? 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