{"id":23958,"date":"2026-05-15T12:38:48","date_gmt":"2026-05-15T10:38:48","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=23958"},"modified":"2026-07-15T12:54:20","modified_gmt":"2026-07-15T10:54:20","slug":"jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku","title":{"rendered":"Jakie zasz\u0142y zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"23958\" class=\"elementor elementor-23958\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1d8c2be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d8c2be\" 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-cfc528c\" data-id=\"cfc528c\" 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-03de735 elementor-widget elementor-widget-text-editor\" data-id=\"03de735\" 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 za 2025 rok<\/strong> jest pierwszym, w kt\u00f3rym przedsi\u0119biorcy musz\u0105 uwzgl\u0119dni\u0107 nowe przepisy. <\/span><span style=\"font-family: helvetica, arial, sans-serif;\">Od 1 stycznia 2025 roku przy ustalaniu podstawy wymiaru sk\u0142adki zdrowotnej co do zasady nie musimy uwzgl\u0119dnia\u0107 ju\u017c przychod\u00f3w ze sprzeda\u017cy \u015brodk\u00f3w trwa\u0142ych, koszt\u00f3w zwi\u0105zanych z ich sprzeda\u017c\u0105 czy przychod\u00f3w i koszt\u00f3w dotycz\u0105cych warto\u015bci niematerialnych i prawnych.\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\" data-contrast=\"auto\">W praktyce oznacza to, \u017ce sprzeda\u017c firmowego maj\u0105tku nie musi automatycznie zwi\u0119ksza\u0107 sk\u0142adki zdrowotnej przedsi\u0119biorcy.\u00a0To bardzo istotna zmiana, poniewa\u017c w poprzednich latach sprzeda\u017c np. samochodu firmowego mog\u0142a znacz\u0105co podnie\u015b\u0107 doch\u00f3d b\u0119d\u0105cy podstaw\u0105 naliczenia sk\u0142adki zdrowotnej, co cz\u0119sto prowadzi\u0142o do wysokich dop\u0142at do ZUS przy rozliczeniu rocznym.<\/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-0b249f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b249f0\" 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-f5cdfd0\" data-id=\"f5cdfd0\" 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-8e1ab1c elementor-widget elementor-widget-heading\" data-id=\"8e1ab1c\" 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 uwzgl\u0119dnia\u0107 sprzeda\u017c \u015brodk\u00f3w trwa\u0142ych w sk\u0142adce 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-fc41100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc41100\" 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-6476823\" data-id=\"6476823\" 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-2bf1450 elementor-widget elementor-widget-text-editor\" data-id=\"2bf1450\" 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 SCXW262321968 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW262321968 BCX0\">Bardzo wa\u017cne jest jednak to, \u017ce przedsi\u0119biorcy mog\u0105 samodzielnie zdecydowa\u0107, czy chc\u0105 uwzgl\u0119dnia\u0107 sprzeda\u017c sk\u0142adnik\u00f3w maj\u0105tku przy ustalaniu rocznej podstawy sk\u0142adki zdrowotnej. To nowe rozwi\u0105zanie daje przedsi\u0119biorcom wi\u0119ksz\u0105 elastyczno\u015b\u0107 podatkow\u0105 i mo\u017cliwo\u015b\u0107 wyboru korzystniejszego wariantu rozliczenia.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW262321968 BCX0\"><span class=\"SCXW262321968 BCX0\">\u00a0<\/span><br class=\"SCXW262321968 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW262321968 BCX0\"><span class=\"SCXW262321968 BCX0\">\u00a0<\/span><br class=\"SCXW262321968 BCX0\" \/><\/span><span class=\"TextRun SCXW262321968 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW262321968 BCX0\">Je\u017celi przedsi\u0119biorca zdecyduje, \u017ce chce uwzgl\u0119dni\u0107 przychody i koszty zwi\u0105zane ze sprzeda\u017c\u0105 \u015brodk\u00f3w trwa\u0142ych w rocznej podstawie sk\u0142adki zdrowotnej, musi z\u0142o\u017cy\u0107 odpowiednie o\u015bwiadczenie w dokumentach ZUS.<\/span><\/span><span class=\"EOP SCXW262321968 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Informacj\u0119 t\u0119 zaznaczamy:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">w bloku XII formularza ZUS DRA,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">albo w bloku III.F formularza ZUS RCA.\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84ef75a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"84ef75a\" 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-82ea9de\" data-id=\"82ea9de\" 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-d49b999 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d49b999\" 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\tPo z\u0142o\u017ceniu rocznego rozliczenia sk\u0142adki zdrowotnej przedsi\u0119biorca nadal mo\u017ce wycofa\u0107 wcze\u015bniej z\u0142o\u017cone o\u015bwiadczenie, uzupe\u0142ni\u0107 rozliczenie o takie o\u015bwiadczenie, skorygowa\u0107 wysoko\u015b\u0107 dochodu lub poprawi\u0107 podstaw\u0119 sk\u0142adki zdrowotnej. Termin na dokonanie korekty up\u0142ywa 1 lipca 2026, chyba \u017ce wcze\u015bniej przedsi\u0119biorca z\u0142o\u017cy wniosek o zwrot nadp\u0142aty sk\u0142adki zdrowotnej (RZS-R).\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-e49f0b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e49f0b2\" 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-d5ba7ff\" data-id=\"d5ba7ff\" 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-183ca65 elementor-widget elementor-widget-spacer\" data-id=\"183ca65\" 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-576879b elementor-widget elementor-widget-heading\" data-id=\"576879b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie dokumenty rozliczeniowe musi z\u0142o\u017cy\u0107 przedsi\u0119biorca?<\/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-5e5505c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e5505c\" 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-087c298\" data-id=\"087c298\" 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-a11370d elementor-widget elementor-widget-text-editor\" data-id=\"a11370d\" 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 SCXW200454935 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW200454935 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Roczne rozliczenie sk\u0142adki zdrowotnej za 2025 rok nie jest sk\u0142adane w osobnym formularzu. Wykazujemy je w standardowych dokumentach rozliczeniowych ZUS, kt\u00f3re i tak sk\u0142adamy co\u00a0<\/span><span class=\"NormalTextRun SCXW200454935 BCX0\" data-ccp-parastyle=\"Normal (Web)\">miesi\u0105c. Kluczowy jest jednak miesi\u0105c kwiecie\u0144 2026 roku, w kt\u00f3rym nast\u0119puje finalne rozliczenie sk\u0142adki zdrowotnej za poprzedni rok.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW200454935 BCX0\"><span class=\"SCXW200454935 BCX0\">\u00a0<\/span><br class=\"SCXW200454935 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-0fdeab6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fdeab6\" 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-999e965\" data-id=\"999e965\" 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-2559e2e elementor-widget elementor-widget-heading\" data-id=\"2559e2e\" 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\">ZUS DRA czy ZUS RCA \u2013 kt\u00f3ry dokument nale\u017cy z\u0142o\u017cy\u0107?<\/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-044d9b0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"044d9b0\" 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-65a72c2\" data-id=\"65a72c2\" 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-d35fe31 elementor-widget elementor-widget-text-editor\" data-id=\"d35fe31\" 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;\">Rodzaj dokumentu zale\u017cy od sposobu prowadzenia dzia\u0142alno\u015bci i tego, czy zatrudniamy\u00a0inne osoby.\u00a0Sk\u0142adamy:\u00a0\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>ZUS DRA<\/b>\u00a0\u2013 je\u015bli prowadzimy\u00a0jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 i nie rozliczamy\u00a0sk\u0142adek za pracownik\u00f3w,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>ZUS RCA<\/b>\u00a0\u2013 je\u015bli opr\u00f3cz w\u0142asnych sk\u0142adek rozliczamy\u00a0r\u00f3wnie\u017c sk\u0142adki za pracownik\u00f3w, zleceniobiorc\u00f3w lub inne osoby ubezpieczone.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">W obu przypadkach dokument za kwiecie\u0144 2026 roku b\u0119dzie zawiera\u0142 cz\u0119\u015b\u0107 dotycz\u0105c\u0105 rocznego rozliczenia sk\u0142adki zdrowotnej za 2025 rok.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Roczne rozliczenie sk\u0142adki zdrowotnej nie jest wpisywane \u201ew zwyk\u0142ych polach\u201d deklaracji. ZUS przewidzia\u0142 do tego specjalne sekcje:\u00a0<\/span><\/p><ul><li><span style=\"font-family: helvetica, arial, sans-serif;\">w\u00a0<b>ZUS DRA<\/b>\u00a0jest to\u00a0<b>blok XII \u2013 Roczne rozliczenie sk\u0142adki na ubezpieczenie zdrowotne<\/b>,\u00a0\u00a0<\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\">w\u00a0<b>ZUS RCA<\/b>\u00a0jest to\u00a0<b>blok III.F \u2013 Roczne rozliczenie sk\u0142adki na ubezpieczenie zdrowotne<\/b>.\u00a0\u00a0<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\">To w\u0142a\u015bnie w tych cz\u0119\u015bciach nale\u017cy poda\u0107 dane potrzebne do ko\u0144cowego wyliczenia sk\u0142adki zdrowotnej za ca\u0142y rok.\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-59cf9f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59cf9f2\" 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-fd8d277\" data-id=\"fd8d277\" 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-b3cdcc6 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b3cdcc6\" 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\tUwaga! \n \nOd 1 maja 2026 r. p\u0142atnicy sk\u0142adek b\u0119d\u0105 musieli korzysta\u0107 z nowych formularzy rozliczeniowych ZUS RCA i ZUS DRA. Obowi\u0105zek ten wynika z rozporz\u0105dzenia Ministra Rodziny, Pracy i Polityki Spo\u0142ecznej z 9 kwietnia 2026 r., kt\u00f3re wprowadza zaktualizowane wzory dokument\u00f3w zg\u0142oszeniowych i rozliczeniowych oraz okre\u015bla zasady ich stosowania tak\u017ce do rozlicze\u0144 za wcze\u015bniejsze okresy. \n\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-6b5bf99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b5bf99\" 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-19b25ea\" data-id=\"19b25ea\" 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-e540001 elementor-widget elementor-widget-spacer\" data-id=\"e540001\" 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-005fe24 elementor-widget elementor-widget-heading\" data-id=\"005fe24\" 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\">Jaki jest termin na rozliczenie rocznej 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-2d14791 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2d14791\" 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-5afa203\" data-id=\"5afa203\" 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-679ad01 elementor-widget elementor-widget-text-editor\" data-id=\"679ad01\" 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 SCXW266112719 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266112719 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Termin rocznego rozliczenia sk\u0142adki zdrowotnej jest bezpo\u015brednio powi\u0105zany z terminem sk\u0142adania rocznych zezna\u0144 podatkowych PIT.\u00a0<\/span><strong><span class=\"NormalTextRun SCXW266112719 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Roczne rozliczenie sk\u0142adki zdrowotnej za 2025 rok musimy wykaza\u0107 w dokumentach rozliczeniowych sk\u0142adanych za kwiecie\u0144 2026 roku. Termin przekazania dokument\u00f3w do ZUS up\u0142ywa 20 maja 2026 roku. <\/span><\/strong><\/span><span class=\"TextRun SCXW266112719 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266112719 BCX0\" data-ccp-parastyle=\"Normal (Web)\">Do tego dnia powinni\u015bmy<\/span><span class=\"NormalTextRun SCXW266112719 BCX0\" data-ccp-parastyle=\"Normal (Web)\">\u00a0z\u0142o\u017cy\u0107 deklaracj\u0119 z rocznym rozliczeniem sk\u0142adki zdrowotnej oraz dop\u0142aci\u0107 ewentualn\u0105 niedop\u0142at\u0119.<\/span><\/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-af4f53b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af4f53b\" 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-1b23754\" data-id=\"1b23754\" 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-219231b elementor-widget elementor-widget-heading\" data-id=\"219231b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kiedy mo\u017cna otrzyma\u0107 zwrot nadp\u0142aty 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-07231eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"07231eb\" 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-0c73473\" data-id=\"0c73473\" 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-9da0dcf elementor-widget elementor-widget-text-editor\" data-id=\"9da0dcf\" 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 mo\u017ce zako\u0144czy\u0107 si\u0119 r\u00f3wnie\u017c nadp\u0142at\u0105<\/strong>. Dzieje si\u0119 tak wtedy, gdy w trakcie roku wp\u0142acili\u015bmy wi\u0119cej sk\u0142adek zdrowotnych, ni\u017c wynika z ko\u0144cowego rozliczenia rocznego. W takiej sytuacji mo\u017cemy wyst\u0105pi\u0107 do ZUS o zwrot nadp\u0142aty na rachunek bankowy.\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Aby otrzyma\u0107 zwrot nadp\u0142aty sk\u0142adki zdrowotnej, musimy spe\u0142ni\u0107 dwa warunki.\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\"><b>1. Brak zaleg\u0142o\u015bci wobec ZUS<\/b>\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Na koncie przedsi\u0119biorcy nie mog\u0105 wyst\u0119powa\u0107 zaleg\u0142o\u015bci, w szczeg\u00f3lno\u015bci- zaleg\u0142e sk\u0142adki ZUS, odsetki, nienale\u017cnie pobrane \u015bwiadczenia, inne zobowi\u0105zania wobec Zak\u0142adu Ubezpiecze\u0144 Spo\u0142ecznych.\u00a0\u00a0<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi zaleg\u0142o\u015bci istniej\u0105, ZUS automatycznie zaliczy nadp\u0142at\u0119 na ich poczet. <\/span><\/p><p><b style=\"font-family: helvetica, arial, sans-serif;\">2. Z\u0142o\u017cenie wniosku RZS-R<\/b><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Drugim warunkiem jest z\u0142o\u017cenie elektronicznego wniosku o zwrot nadp\u0142aty sk\u0142adki zdrowotnej. Wniosek sk\u0142adamy wy\u0142\u0105cznie online na formularzu RZS-R. <strong>Termin na z\u0142o\u017cenie wniosku up\u0142ywa 1\u202fczerwca\u202f2026\u00a0r.\u00a0<\/strong><\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Je\u017celi przedsi\u0119biorca nie z\u0142o\u017cy wniosku w wyznaczonym czasie w\u00f3wczas nadp\u0142ata zostanie automatycznie pozostawiona na koncie p\u0142atnika i wykorzystana na pokrycie przysz\u0142ych sk\u0142adek ZUS.\u00a0\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28971c5 elementor-widget elementor-widget-video\" data-id=\"28971c5\" 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-9d85323 elementor-widget elementor-widget-spacer\" data-id=\"9d85323\" 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-f25ea7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f25ea7a\" 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-4866301\" data-id=\"4866301\" 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-b9a283c elementor-widget elementor-widget-heading\" data-id=\"b9a283c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie s\u0105 najcz\u0119stsze b\u0142\u0119dy przy rozliczeniu 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-eb019f9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"eb019f9\" 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-85a42fa\" data-id=\"85a42fa\" 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-1fed467 elementor-widget elementor-widget-text-editor\" data-id=\"1fed467\" 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;\">W praktyce to nie same stawki sk\u0142adki zdrowotnej sprawiaj\u0105 przedsi\u0119biorcom najwi\u0119kszy problem, lecz czas jej rozliczania. <strong>Roczne rozliczenie sk\u0142adki zdrowotnej nie zawsze pokrywa si\u0119 z intuicyjnym rozumieniem roku podatkowego czy kalendarzowego.\u00a0<\/strong><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\">Wielu przedsi\u0119biorc\u00f3w przyjmuje prost\u0105 zasad\u0119: skoro rozliczamy\u00a0rok 2025, to analizujemy okres od stycznia do grudnia 2025. I o ile w przypadku dochodu to za\u0142o\u017cenie jest prawid\u0142owe, o tyle przy sk\u0142adce zdrowotnej \u2013 ju\u017c nie zawsze.\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-efde359 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efde359\" 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-6d50723\" data-id=\"6d50723\" 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-0a61ac7 elementor-widget elementor-widget-heading\" data-id=\"0a61ac7\" 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\">Rok sk\u0142adkowy a rok kalendarzowy \u2013 kluczowa r\u00f3\u017cnica<\/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-de7f62f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de7f62f\" 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-9dc5db9\" data-id=\"9dc5db9\" 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-9295e6a elementor-widget elementor-widget-text-editor\" data-id=\"9295e6a\" 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 SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">W przypadku przedsi\u0119biorc\u00f3w opodatkowanych na zasadach og\u00f3lnych (skala podatkowa) oraz podatkiem liniowym obowi\u0105zuje tzw.\u00a0<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">rok sk\u0142adkowy<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">, kt\u00f3ry nie pokrywa si\u0119 z rokiem kalendarzowym.<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">\u00a0<\/span><\/span><br \/><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5943f87 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5943f87\" 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-236e2cf\" data-id=\"236e2cf\" 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-a039c22 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"a039c22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-lightbulb\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\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\tOznacza to, \u017ce przy rocznym rozliczeniu sk\u0142adki zdrowotnej za 2025 rok analizujemy okres od 1 lutego 2025 r. do 31 stycznia 2026 r.\u00a0\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<div class=\"elementor-element elementor-element-e77e8cf elementor-widget elementor-widget-spacer\" data-id=\"e77e8cf\" 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-458cfcd elementor-widget elementor-widget-text-editor\" data-id=\"458cfcd\" 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 SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">To w\u0142a\u015bnie ten przedzia\u0142 decyduje o tym, jakie sk\u0142adki zosta\u0142y faktycznie zap\u0142acone i czy <\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">wyst\u0105pi dop\u0142ata, czy nadp\u0142ata.<\/span><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">W praktyce oznacza to, \u017ce doch\u00f3d liczony jest za rok kalendarzowy (2025), ale sk\u0142adki por\u00f3wnujemy ju\u017c w ramach roku sk\u0142adkowego (luty 2025 \u2013 stycze\u0144 2026).\u00a0<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">Ta rozbie\u017cno\u015b\u0107 jest jednym z najcz\u0119stszych \u017ar\u00f3de\u0142 b\u0142\u0119d\u00f3w w rozliczeniach ZUS.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW104148861 BCX0\"><span class=\"SCXW104148861 BCX0\">\u00a0<\/span><br class=\"SCXW104148861 BCX0\" \/><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW104148861 BCX0\"><span class=\"SCXW104148861 BCX0\">\u00a0<\/span><br class=\"SCXW104148861 BCX0\" \/><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">Dla por\u00f3wnania, przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych maj\u0105 znacznie prostsz\u0105 sytuacj\u0119.<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">W ich przypadku\u00a0<\/span><span class=\"NormalTextRun SCXW104148861 BCX0\">przych\u00f3d liczony jest zawsze za rok kalendarzowy (stycze\u0144\u2013grudzie\u0144),\u00a0<\/span><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">a\u00a0<\/span><\/span><span class=\"TextRun SCXW104148861 BCX0\" lang=\"PL-PL\" xml:lang=\"PL-PL\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW104148861 BCX0\">sk\u0142adki zdrowotne r\u00f3wnie\u017c odnosz\u0105 si\u0119 do tego samego okresu. Nie wyst\u0119puje tu przesuni\u0119cie roku sk\u0142adkowego, co znacz\u0105co upraszcza rozliczenia roczne.<\/span><\/span><span class=\"EOP SCXW104148861 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-13ce973 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"13ce973\" 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-1da140a\" data-id=\"1da140a\" 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-3be2e33 elementor-widget elementor-widget-heading\" data-id=\"3be2e33\" 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\">Zmiany w rozliczaniu sk\u0142adki zdrowotnej 2025 - podsumowanie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0de34b9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0de34b9\" 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-cdb338b\" data-id=\"cdb338b\" 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-374d470 elementor-widget elementor-widget-text-editor\" data-id=\"374d470\" 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>Zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku<\/strong> wprowadzaj\u0105 dla przedsi\u0119biorc\u00f3w wi\u0119ksz\u0105 elastyczno\u015b\u0107, ale jednocze\u015bnie wymagaj\u0105 jeszcze dok\u0142adniejszego podej\u015bcia do rozlicze\u0144 z ZUS. Szczeg\u00f3lne znaczenie maj\u0105 nowe zasady dotycz\u0105ce sprzeda\u017cy \u015brodk\u00f3w trwa\u0142ych, mo\u017cliwo\u015b\u0107 wyboru sposobu ich uwzgl\u0119dniania w podstawie sk\u0142adki zdrowotnej oraz prawid\u0142owe ustalenie roku sk\u0142adkowego. Przedsi\u0119biorcy powinni r\u00f3wnie\u017c pami\u0119ta\u0107 o w\u0142a\u015bciwych formularzach, terminach sk\u0142adania dokument\u00f3w oraz mo\u017cliwo\u015bci uzyskania <strong>zwrotu nadp\u0142aty sk\u0142adki zdrowotnej.<\/strong> Dok\u0142adna analiza rozlicze\u0144 pozwoli unikn\u0105\u0107 b\u0142\u0119d\u00f3w, korekt i niepotrzebnych dop\u0142at do ZUS 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-bf2a38f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bf2a38f\" 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-ce56470\" data-id=\"ce56470\" 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-3cbb498 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3cbb498\" 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-83b71cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"83b71cb\" 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-014e153\" data-id=\"014e153\" 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-682321a elementor-widget elementor-widget-text-editor\" data-id=\"682321a\" 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>Autor: Agnieszka Fida<\/strong><br \/>specjalista ds. ksi\u0119gowo\u015bci<\/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-c9a0cb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c9a0cb8\" 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-98fd931\" data-id=\"98fd931\" 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-f9753f9 elementor-widget elementor-widget-heading\" data-id=\"f9753f9\" 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-3fb0d7a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fb0d7a\" 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-d12d94a\" data-id=\"d12d94a\" 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-a56b637 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"a56b637\" 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\/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 class=\"elementor-icon-list-text\">Sk\u0142adka zdrowotna na podatku liniowym i skali podatkowej  <\/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 class=\"elementor-icon-list-text\">Jak obliczy\u0107 roczn\u0105 sk\u0142adk\u0119 zdrowotn\u0105 na rycza\u0142cie w 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<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jakie-zaszly-zmiany-w-rozliczaniu-skladki-zdrowotnej-od-2025-roku'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" 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przedsi\u0119biorcy musz\u0105 uwzgl\u0119dni\u0107 nowe przepisy. Od 1 stycznia 2025&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23959,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1258,1259,1260,1261,1262],"class_list":["post-23958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-zmiany-skladka-zdrowotna-2025","tag-roczne-rozliczenie-skladki-zdrowotnej-2025","tag-nadplata-skladki-zdrowotnej-zus","tag-korekta-skladki-zdrowotnej-zus","tag-termin-rozliczenia-skladki-zdrowotnej-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jakie zasz\u0142y zmiany w rozliczaniu sk\u0142adki zdrowotnej od 2025 roku? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Planujesz rozliczenie sk\u0142adki zdrowotnej za 2025 rok? 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