{"id":23936,"date":"2026-05-15T11:51:16","date_gmt":"2026-05-15T09:51:16","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23936"},"modified":"2026-07-15T12:54:48","modified_gmt":"2026-07-15T10:54:48","slug":"skladka-zdrowotna-na-podatku-liniowym-i-skali-podatkowej","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/skladka-zdrowotna-na-podatku-liniowym-i-skali-podatkowej","title":{"rendered":"Sk\u0142adka zdrowotna na podatku liniowym i skali podatkowej"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23936\" class=\"elementor elementor-23936\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-080ed2f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"080ed2f\" 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-ddf7d76\" data-id=\"ddf7d76\" 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-ca9ec13 elementor-widget elementor-widget-text-editor\" data-id=\"ca9ec13\" 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 SCXW108101888 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108101888 BCX0\"><strong>Sk\u0142adka zdrowotna dla przedsi\u0119biorc\u00f3w rozliczaj\u0105cych si\u0119 wed\u0142ug skali podatkowej oraz podatku liniowego jest uzale\u017cniona od osi\u0105gni\u0119tego dochodu<\/strong>. Cho\u0107 zasady jej obliczania obowi\u0105zuj\u0105 ju\u017c od kilku lat, nadal budz\u0105 wiele w\u0105tpliwo\u015bci \u2013 szczeg\u00f3lnie podczas rocznego rozliczenia z ZUS. W praktyce przedsi\u0119biorcy musz\u0105 pami\u0119ta\u0107 nie tylko o w\u0142a\u015bciwym ustaleniu dochodu, ale tak\u017ce o minimalnej podstawie sk\u0142adki zdrowotnej. Ta obowi\u0105zuje niezale\u017cnie od osi\u0105gni\u0119tych wynik\u00f3w finansowych.<\/span><span class=\"NormalTextRun SCXW108101888 BCX0\">\u00a0<\/span><\/span><span class=\"EOP Selected SCXW108101888 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-86f65d8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"86f65d8\" 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-214d969\" data-id=\"214d969\" 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-f6e203c elementor-widget elementor-widget-heading\" data-id=\"f6e203c\" 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 przebiega roczne rozliczenie sk\u0142adki zdrowotnej na zasadach og\u00f3lnych?\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-1597fe7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1597fe7\" 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-f345c06\" data-id=\"f345c06\" 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-2f5bfff elementor-widget elementor-widget-text-editor\" data-id=\"2f5bfff\" 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>Roczn\u0105 podstaw\u0119 sk\u0142adki ustalamy jako r\u00f3\u017cnic\u0119 pomi\u0119dzy osi\u0105gni\u0119tymi przychodami a kosztami uzyskania przychod\u00f3w.<\/strong> Dodatkowo doch\u00f3d pomniejszamy o zap\u0142acone sk\u0142adki spo\u0142eczne, o ile wcze\u015bniej nie zosta\u0142y zaliczone do koszt\u00f3w podatkowych.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Przy ustalaniu dochodu do sk\u0142adki zdrowotnej uwzgl\u0119dniamy r\u00f3wnie\u017c r\u00f3\u017cnice remanentowe:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">remanent dodatni zwi\u0119ksza doch\u00f3d,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">remanent ujemny obni\u017ca podstaw\u0119 sk\u0142adki zdrowotnej.<\/span><\/li><\/ul>\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-33e503c elementor-widget elementor-widget-video\" data-id=\"33e503c\" 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\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-fa61af8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa61af8\" 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-2540e1f\" data-id=\"2540e1f\" 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-957946f elementor-widget elementor-widget-spacer\" data-id=\"957946f\" 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<div class=\"elementor-element elementor-element-68bf45b elementor-widget elementor-widget-heading\" data-id=\"68bf45b\" 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\">Ile wynosi roczna sk\u0142ada zdrowotna na skali podatkowej i podatku liniowym?<\/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-90f92e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"90f92e4\" 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-3dc97d2\" data-id=\"3dc97d2\" 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-2411e6b elementor-widget elementor-widget-text-editor\" data-id=\"2411e6b\" 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;\">Wysoko\u015b\u0107 rocznej sk\u0142adki zdrowotnej zale\u017cy od formy opodatkowania:\u00a0<\/span><\/strong><\/p><ul><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\">9% dochodu \u2013 dla przedsi\u0119biorc\u00f3w na skali podatkowej,\u00a0\u00a0<\/span><\/strong><\/li><li><strong><span style=\"font-family: helvetica, arial, sans-serif;\">4,9% dochodu \u2013 dla podatku liniowego.\u00a0\u00a0<\/span><\/strong><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">Jednocze\u015bnie przepisy przewiduj\u0105 minimaln\u0105 podstaw\u0119 wymiaru sk\u0142adki zdrowotnej. Je\u017celi nasz roczny doch\u00f3d b\u0119dzie ni\u017cszy od ustawowego minimum, sk\u0142adk\u0119 zdrowotn\u0105 i tak musimy op\u0142aci\u0107 od minimalnej podstawy.\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-4bafc44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bafc44\" 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-top-column elementor-element elementor-element-d864372\" data-id=\"d864372\" 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-5b6afb0 elementor-widget elementor-widget-text-editor\" data-id=\"5b6afb0\" 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 roku sk\u0142adkowym 2025\/2026 minimalna miesi\u0119czna podstawa sk\u0142adki zdrowotnej wynosi\u00a0<\/strong><b>3499,50\u202fz\u0142.\u00a0<\/b>\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Przy prowadzeniu dzia\u0142alno\u015bci przez pe\u0142ny rok minimalna roczna podstawa wynosi:\u00a0\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">3499,50 \u00d7 12 =\u00a0<b>41994\u202fz\u0142<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Minimalna roczna sk\u0142adka zdrowotna dla przedsi\u0119biorcy na skali\u00a0podatkowej\u00a0 i\u00a0podatku liniowym wynosi wi\u0119c: 3499,50\u00a0\u00d7 9%\u00a0x 12\u00a0=\u00a0<b>3779,52\u202fz\u0142<\/b>\u00a0\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-3a9191e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3a9191e\" 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-top-column elementor-element elementor-element-752d991\" data-id=\"752d991\" 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-f7d6cf3 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"f7d6cf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJe\u017celi przedsi\u0119biorca rozpocz\u0105\u0142 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w trakcie 2025 roku, minimaln\u0105 sk\u0142adk\u0119 zdrowotn\u0105 ustalamy proporcjonalnie do liczby miesi\u0119cy prowadzenia dzia\u0142alno\u015bci. To oznacza, \u017ce przedsi\u0119biorca nie p\u0142aci minimalnej sk\u0142adki za pe\u0142ne 12 miesi\u0119cy, lecz wy\u0142\u0105cznie za okres faktycznego prowadzenia firmy. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5d8571f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d8571f\" 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-042534e\" data-id=\"042534e\" 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-c991a85 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c991a85\" 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-215acd2\" data-id=\"215acd2\" 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-9886eeb elementor-widget elementor-widget-text-editor\" data-id=\"9886eeb\" 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 przedsi\u0119biorca na podatku liniowym<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorca rozliczaj\u0105cy si\u0119 podatkiem liniowym osi\u0105gn\u0105\u0142 w 2025 roku doch\u00f3d w wysoko\u015bci 50 000 z\u0142.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Roczna sk\u0142adka zdrowotna wynosi:\u00a050000\u00a0\u00d74,9%\u00a0=\u00a02450\u202fz\u0142\u00a0\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Wyliczona sk\u0142adka jest ni\u017csza ni\u017c minimalna sk\u0142adka roczna. W takiej sytuacji przedsi\u0119biorca musi op\u0142aci\u0107 sk\u0142adk\u0119 minimaln\u0105.\u00a0Ostateczna roczna sk\u0142adka\u00a0zdrowotna wyniesie wi\u0119c 3779,52\u00a0z\u0142.\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-7399108 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7399108\" 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-30c5588\" data-id=\"30c5588\" 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-ead2ed0 elementor-widget elementor-widget-heading\" data-id=\"ead2ed0\" 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 obliczy\u0107 sk\u0142adk\u0119 zdrowotn\u0105 przy kilku dzia\u0142alno\u015bciach gospodarczych?<\/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-9b02e29 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b02e29\" 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-c18f00e\" data-id=\"c18f00e\" 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-925809b elementor-widget elementor-widget-text-editor\" data-id=\"925809b\" 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;\">Coraz wi\u0119cej przedsi\u0119biorc\u00f3w prowadzi jednocze\u015bnie kilka rodzaj\u00f3w dzia\u0142alno\u015bci gospodarczej. Mo\u017ce to oznacza\u0107 np. prowadzenie jednoosobowej dzia\u0142alno\u015bci oraz udzia\u0142 w sp\u00f3\u0142ce cywilnej albo r\u00f3wnoleg\u0142e wykonywanie us\u0142ug w r\u00f3\u017cnych bran\u017cach. W takiej sytuacji roczne rozliczenie sk\u0142adki zdrowotnej staje si\u0119 bardziej z\u0142o\u017cone i wymaga dok\u0142adnej analizy form opodatkowania ka\u017cdej dzia\u0142alno\u015bci.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Najprostsza sytuacja wyst\u0119puje wtedy, gdy wszystkie prowadzone dzia\u0142alno\u015bci s\u0105 opodatkowane w ten sam spos\u00f3b. W takim przypadku przychody i koszty z poszczeg\u00f3lnych dzia\u0142alno\u015bci sumujemy, a nast\u0119pnie na tej podstawie ustalamy jedn\u0105 roczn\u0105 sk\u0142adk\u0119 zdrowotn\u0105.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Znacznie wi\u0119cej problem\u00f3w pojawia si\u0119 wtedy, gdy przedsi\u0119biorca prowadzi kilka dzia\u0142alno\u015bci opodatkowanych na r\u00f3\u017cnych zasadach. W takiej sytuacji ka\u017cd\u0105 dzia\u0142alno\u015b\u0107 rozliczamy osobno wed\u0142ug w\u0142a\u015bciwych zasad dla danej formy opodatkowania.\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-6a7a3ff elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6a7a3ff\" 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-3267b43\" data-id=\"3267b43\" 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-7d08cc1 elementor-widget elementor-widget-heading\" data-id=\"7d08cc1\" 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\">Wy\u0142\u0105czenie miesi\u0119cy obj\u0119tych zwolnieniem ze sk\u0142adki zdrowotnej <\/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-3de84fd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3de84fd\" 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-a232538\" data-id=\"a232538\" 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-17ced8e elementor-widget elementor-widget-text-editor\" data-id=\"17ced8e\" 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;\">Przy<strong> rocznym rozliczeniu sk\u0142adki zdrowotnej<\/strong> przedsi\u0119biorcy cz\u0119sto zapominaj\u0105, \u017ce nie wszystkie miesi\u0105ce prowadzenia dzia\u0142alno\u015bci musz\u0105 by\u0107 uwzgl\u0119dniane przy ustalaniu rocznej podstawy sk\u0142adki zdrowotnej. Dotyczy to przede wszystkim okres\u00f3w, w kt\u00f3rych przedsi\u0119biorca korzysta\u0142 ze zwolnienia z op\u0142acania sk\u0142adki zdrowotnej.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">To bardzo wa\u017cne, poniewa\u017c b\u0142\u0119dne uwzgl\u0119dnienie takich miesi\u0119cy mo\u017ce prowadzi\u0107 do zawy\u017cenia rocznej sk\u0142adki zdrowotnej oraz niepotrzebnej dop\u0142aty do ZUS.\u00a0<\/span><br \/><strong><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><\/strong><br \/><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Przepisy ustawy zdrowotnej przewiduj\u0105 kilka grup przedsi\u0119biorc\u00f3w, kt\u00f3rzy po spe\u0142nieniu okre\u015blonych warunk\u00f3w mog\u0105 zosta\u0107 zwolnieni z obowi\u0105zku op\u0142acania sk\u0142adki zdrowotnej z dzia\u0142alno\u015bci gospodarczej.\u00a0<\/span><\/strong><\/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-ee78f39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee78f39\" 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-4c35075\" data-id=\"4c35075\" 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-5e185f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e185f4\" 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-ef5766c\" data-id=\"ef5766c\" 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-3f4baa4 elementor-widget elementor-widget-text-editor\" data-id=\"3f4baa4\" 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;\">Najcz\u0119\u015bciej dotyczy to:\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" 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;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>emeryt\u00f3w i rencist\u00f3w<\/strong> &#8211; ze zwolnienia ze sk\u0142adki zdrowotnej mog\u0105 korzysta\u0107 przedsi\u0119biorcy pobieraj\u0105cy emerytur\u0119 lub rent\u0119, je\u015bli wysoko\u015b\u0107 \u015bwiadczenia nie przekracza minimalnego wynagrodzenia. Dodatkowo przedsi\u0119biorca musi spe\u0142nia\u0107 jeden z dw\u00f3ch warunk\u00f3w, rozlicza\u0107 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w formie karty podatkowej, albo osi\u0105ga\u0107 bardzo niski miesi\u0119czny przych\u00f3d z dzia\u0142alno\u015bci (nieprzekraczaj\u0105cej po\u0142owy minimalnej emerytury)\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" 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;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>os\u00f3b posiadaj\u0105cych orzeczenie o umiarkowanym lub znacznym stopniu niepe\u0142nosprawno\u015bci<\/strong> &#8211; podobne zasady jak emeryt\u00f3w obowi\u0105zuj\u0105 przedsi\u0119biorc\u00f3w posiadaj\u0105cych orzeczenie o umiarkowanym lub znacznym stopniu niepe\u0142nosprawno\u015bci. Takie osoby r\u00f3wnie\u017c mog\u0105 zosta\u0107 zwolnione z op\u0142acania sk\u0142adki zdrowotnej, je\u015bli rozliczaj\u0105 dzia\u0142alno\u015b\u0107 kart\u0105 albo ich miesi\u0119czne przychody nie przekraczaj\u0105 po\u0142owy minimalnej emerytury.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" 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;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>przedsi\u0119biorc\u00f3w pracuj\u0105cych jednocze\u015bnie na etacie<\/strong> &#8211; zwolnienie ze sk\u0142adki zdrowotnej mo\u017ce obj\u0105\u0107 tak\u017ce przedsi\u0119biorc\u00f3w, kt\u00f3rzy jednocze\u015bnie pracuj\u0105 na etacie. Aby skorzysta\u0107 z tego rozwi\u0105zania, musz\u0105 zosta\u0107 spe\u0142nione \u0142\u0105cznie nast\u0119puj\u0105ce warunki: przedsi\u0119biorca jest zatrudniony na podstawie umowy o prac\u0119, jego wynagrodzenie z etatu nie przekracza minimalnego wynagrodzenia, dzia\u0142alno\u015b\u0107 gospodarcza opodatkowana jest rycza\u0142tem od przychod\u00f3w ewidencjonowanych, miesi\u0119czny przych\u00f3d z dzia\u0142alno\u015bci nie przekracza po\u0142owy minimalnego wynagrodzenia.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" 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;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>os\u00f3b pobieraj\u0105cych zasi\u0142ek macierzy\u0144ski<\/strong> &#8211; przedsi\u0119biorcy pobieraj\u0105cy zasi\u0142ek macierzy\u0144ski r\u00f3wnie\u017c mog\u0105 zosta\u0107 zwolnieni z op\u0142acania sk\u0142adki zdrowotnej z dzia\u0142alno\u015bci gospodarczej. Dotyczy to sytuacji, gdy zasi\u0142ek zosta\u0142 podwy\u017cszony do wysoko\u015bci \u015bwiadczenia rodzicielskiego.\u00a0\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\" data-ccp-props=\"{&quot;134233117&quot;:true,&quot;134233118&quot;:true,&quot;201341983&quot;:0,&quot;335559740&quot;:240}\">\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\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-89f98b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89f98b5\" 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-45f5138\" data-id=\"45f5138\" 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-8db6ec3 elementor-widget elementor-widget-heading\" data-id=\"8db6ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sk\u0142adka zdrowotna a zawieszenie dzia\u0142alno\u015bci gospodarczej <\/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-00250ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"00250ce\" 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-b1d35c9\" data-id=\"b1d35c9\" 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-6adb5e2 elementor-widget elementor-widget-text-editor\" data-id=\"6adb5e2\" 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>Zawieszenie dzia\u0142alno\u015bci gospodarczej<\/strong> to rozwi\u0105zanie, z kt\u00f3rego korzystamy coraz cz\u0119\u015bciej. Szczeg\u00f3lnie w okresach mniejszej liczby zlece\u0144, problem\u00f3w finansowych albo czasowej przerwy w prowadzeniu firmy. Okres zawieszenia dzia\u0142alno\u015bci ma bezpo\u015bredni wp\u0142yw na roczne rozliczenie sk\u0142adki zdrowotnej.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Miesi\u0119cy, w kt\u00f3rych dzia\u0142alno\u015b\u0107 by\u0142a skutecznie zawieszona przez pe\u0142ny miesi\u0105c kalendarzowy, nie uwzgl\u0119dniamy przy ustalaniu rocznej podstawy sk\u0142adki zdrowotnej.\u00a0<\/span><\/strong><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Oznacza to, \u017ce:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">nie p\u0142acimy sk\u0142adki zdrowotnej za okres zawieszenia,\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">miesi\u0105ce zawieszenia nie zwi\u0119kszaj\u0105 liczby miesi\u0119cy podlegania ubezpieczeniu zdrowotnemu,\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">przychody i koszty z okresu zawieszenia co do zasady nie wp\u0142ywaj\u0105 na wysoko\u015b\u0107 sk\u0142adki zdrowotnej.<\/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-f3d3d4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f3d3d4a\" 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-cb9ee3c\" data-id=\"cb9ee3c\" 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-47365be elementor-widget elementor-widget-heading\" data-id=\"47365be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Obni\u017cenie sk\u0142adki zdrowotnej dla przedsi\u0119biorc\u00f3w posiadaj\u0105cych orzeczenie o niepe\u0142nosprawno\u015bci<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cdc7a62 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cdc7a62\" 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-7c491f9\" data-id=\"7c491f9\" 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-a760baa elementor-widget elementor-widget-text-editor\" data-id=\"a760baa\" 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 przepisach dotycz\u0105cych sk\u0142adki zdrowotnej przewidziano r\u00f3wnie\u017c szczeg\u00f3lne rozwi\u0105zanie dla cz\u0119\u015bci przedsi\u0119biorc\u00f3w posiadaj\u0105cych orzeczenie o niepe\u0142nosprawno\u015bci.<\/strong> To preferencja, o kt\u00f3rej wielu w\u0142a\u015bcicieli firm wci\u0105\u017c nie wie. W ten sps\u00f3b mo\u017cna znacz\u0105co obni\u017cy\u0107 wysoko\u015b\u0107 sk\u0142adki zdrowotnej zar\u00f3wno w rozliczeniach miesi\u0119cznych, jak i podczas rocznego rozliczenia sk\u0142adki zdrowotnej.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Zgodnie z przepisami ustawy przedsi\u0119biorca spe\u0142niaj\u0105cy okre\u015blone warunki mo\u017ce op\u0142aca\u0107 sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci nieprzekraczaj\u0105cej nale\u017cnej zaliczki na podatek dochodowy. Oznacza to, \u017ce je\u015bli wyliczona sk\u0142adka zdrowotna by\u0142aby wy\u017csza ni\u017c podatek PIT nale\u017cny za dany okres, przedsi\u0119biorca mo\u017ce j\u0105 obni\u017cy\u0107.\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-96bee3f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"96bee3f\" 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-top-column elementor-element elementor-element-e984a2d\" data-id=\"e984a2d\" 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-e4bf887 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e4bf887\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-hand-point-right\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPami\u0119taj!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPrawo do obni\u017cenia sk\u0142adki zdrowotnej przys\u0142uguje wy\u0142\u0105cznie przedsi\u0119biorcom, kt\u00f3rzy spe\u0142niaj\u0105 jednocze\u015bnie kilka warunk\u00f3w. \n\nPrzedsi\u0119biorca musi: \n\nposiada\u0107 orzeczenie o umiarkowanym albo znacznym stopniu niepe\u0142nosprawno\u015bci,  \n\nprowadzi\u0107 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 opodatkowan\u0105 wed\u0142ug skali podatkowej,  \n\npodlega\u0107 ubezpieczeniu zdrowotnemu wy\u0142\u0105cznie z tytu\u0142u prowadzenia dzia\u0142alno\u015bci gospodarczej,  \n\nnie posiada\u0107 innych tytu\u0142\u00f3w do ubezpieczenia zdrowotnego, np. umowy o prac\u0119 czy emerytury.  \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa24d74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa24d74\" 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-65aae4f\" data-id=\"65aae4f\" 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-0164e97 elementor-widget elementor-widget-text-editor\" data-id=\"0164e97\" 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 SCXW77485552 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77485552 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Preferencja ma znaczenie nie tylko przy miesi\u0119cznych rozliczeniach z ZUS, ale r\u00f3wnie\u017c podczas rocznego rozliczenia sk\u0142adki zdrowotnej. Je\u017celi przedsi\u0119biorca przez cz\u0119\u015b\u0107 roku korzysta\u0142 z obni\u017cenia sk\u0142adki zdrowotnej do wysoko\u015bci zaliczki na podatek dochodowy, to w\u0142a\u015bnie takie obni\u017cone warto\u015bci sk\u0142adek uwzgl\u0119dnia si\u0119 przy rozliczeniu rocznym.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW77485552 BCX0\"><span class=\"SCXW77485552 BCX0\">\u00a0<\/span><br class=\"SCXW77485552 BCX0\" \/><\/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-5f7158c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5f7158c\" 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-131b189\" data-id=\"131b189\" 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-d4b96be elementor-widget elementor-widget-heading\" data-id=\"d4b96be\" 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 przeprowadzi\u0107 rozliczenie sk\u0142adki zdrowotnej przy likwidacji dzia\u0142alno\u015bci w trakcie roku?\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-16defbd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16defbd\" 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-808b1c6\" data-id=\"808b1c6\" 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-c5e4f04 elementor-widget elementor-widget-text-editor\" data-id=\"c5e4f04\" 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 SCXW77485552 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW77485552 BCX0\" data-ccp-parastyle=\"Normal (Web)\"><strong>Likwidacja dzia\u0142alno\u015bci gospodarczej nie oznacza automatycznego zako\u0144czenia wszystkich obowi\u0105zk\u00f3w wobec ZUS.<\/strong> Wielu przedsi\u0119biorc\u00f3w zak\u0142ada, \u017ce po wyrejestrowaniu firmy nie musz\u0105 ju\u017c sk\u0142ada\u0107 \u017cadnych deklaracji ani rozlicze\u0144. Przedsi\u0119biorca, kt\u00f3ry zlikwidowa\u0142 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w trakcie 2025 roku, nadal ma obowi\u0105zek sporz\u0105dzenia rocznego rozliczenia sk\u0142adki zdrowotnej.<\/span><span class=\"NormalTextRun SCXW77485552 BCX0\" data-ccp-parastyle=\"Normal (Web)\"> Nie ma znaczenia, \u017ce dzia\u0142alno\u015b\u0107 zosta\u0142a wcze\u015bniej zamkni\u0119ta i przedsi\u0119biorca zosta\u0142 wyrejestrowany z ZUS. Roczne rozliczenie sk\u0142adki zdrowotnej wykonujemy bowiem po zako\u0144czeniu roku sk\u0142adkowego <span class=\"TextRun SCXW108101888 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW108101888 BCX0\">\u2013<\/span><\/span> niezale\u017cnie od tego, czy dzia\u0142alno\u015b\u0107 nadal istnieje.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW77485552 BCX0\"><span class=\"SCXW77485552 BCX0\">\u00a0<\/span><br class=\"SCXW77485552 BCX0\" \/><\/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-0e33218 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0e33218\" 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-71217ed\" data-id=\"71217ed\" 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-8ca6d9b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8ca6d9b\" 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-ea2ec72\" data-id=\"ea2ec72\" 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-924c19d elementor-widget elementor-widget-text-editor\" data-id=\"924c19d\" 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 likwidacja dzia\u0142alno\u015bci w trakcie roku<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Pani Monika prowadzi\u0142a jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 opodatkowan\u0105 podatkiem liniowym. Firm\u0119 zlikwidowa\u0142a 30 wrze\u015bnia 2025 roku. Po wyrejestrowaniu dzia\u0142alno\u015bci nie sk\u0142ada\u0142a ju\u017c bie\u017c\u0105cych deklaracji ZUS.\u00a0\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Jednak w maju 2026 roku nadal musi z\u0142o\u017cy\u0107 deklaracj\u0119 ZUS DRA za kwiecie\u0144 2026 roku, w kt\u00f3rej wyka\u017ce roczne rozliczenie sk\u0142adki zdrowotnej za okres prowadzenia dzia\u0142alno\u015bci w 2025 roku.\u00a0\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi suma zap\u0142aconych sk\u0142adek zdrowotnych oka\u017ce si\u0119 ni\u017csza od sk\u0142adki nale\u017cnej wynikaj\u0105cej z rocznego dochodu, przedsi\u0119biorczyni b\u0119dzie zobowi\u0105zana do dop\u0142aty brakuj\u0105cej kwoty do ZUS.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\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-d48c3bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d48c3bd\" 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-310bd1a\" data-id=\"310bd1a\" 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-76b3ec8 elementor-widget elementor-widget-heading\" data-id=\"76b3ec8\" 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\">Rocznie rozliczenie sk\u0142adki zdrowotnej - podsumowanie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ff90fcc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff90fcc\" 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-916394d\" data-id=\"916394d\" 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-5bfbb44 elementor-widget elementor-widget-text-editor\" data-id=\"5bfbb44\" 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;\">Podsumowuj\u0105c,<strong> roczne rozliczenie sk\u0142adki zdrowotnej przy skali podatkowej i podatku liniowym<\/strong> wymaga od przedsi\u0119biorc\u00f3w dok\u0142adnego przeanalizowania osi\u0105gni\u0119tych dochod\u00f3w, zastosowanej formy opodatkowania oraz okres\u00f3w podlegania ubezpieczeniu zdrowotnemu. W praktyce znaczenie maj\u0105 nie tylko przychody i koszty dzia\u0142alno\u015bci, ale r\u00f3wnie\u017c minimalna podstawa sk\u0142adki, zawieszenie dzia\u0142alno\u015bci, zwolnienia ze sk\u0142adki zdrowotnej czy prowadzenie kilku dzia\u0142alno\u015bci jednocze\u015bnie. Prawid\u0142owe rozliczenie pozwala unikn\u0105\u0107 b\u0142\u0119d\u00f3w, niepotrzebnych dop\u0142at do ZUS oraz problem\u00f3w podczas kontroli rozlicze\u0144 po zako\u0144czeniu roku sk\u0142adkowego.<\/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-f8e937c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f8e937c\" 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-035e418\" data-id=\"035e418\" 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-5b6fd5b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5b6fd5b\" 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-5dd44b7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5dd44b7\" 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-83f46d4\" data-id=\"83f46d4\" 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-7a15a8d elementor-widget elementor-widget-text-editor\" data-id=\"7a15a8d\" 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>Autor: Agnieszka Fida<\/strong><\/span><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-9418cab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9418cab\" 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-9e6a480\" data-id=\"9e6a480\" 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-ff81dc9 elementor-widget elementor-widget-heading\" data-id=\"ff81dc9\" 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-5d4a1dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d4a1dc\" 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-03ba03d\" data-id=\"03ba03d\" 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-68902b3 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"68902b3\" 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\/jak-obliczyc-roczna-skladke-zdrowotna-na-ryczalcie-w-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 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