{"id":24107,"date":"2026-06-15T13:18:57","date_gmt":"2026-06-15T11:18:57","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24107"},"modified":"2026-07-15T12:49:36","modified_gmt":"2026-07-15T10:49:36","slug":"jak-rozliczyc-nadplate-skladki-zdrowotnej","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/jak-rozliczyc-nadplate-skladki-zdrowotnej","title":{"rendered":"Jak rozliczy\u0107 nadp\u0142at\u0119 sk\u0142adki zdrowotnej?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24107\" class=\"elementor elementor-24107\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61bb95d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61bb95d\" 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-036acfe\" data-id=\"036acfe\" 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-e63f38c elementor-widget elementor-widget-text-editor\" data-id=\"e63f38c\" 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>Roczne rozliczenie sk\u0142adki zdrowotnej <\/b><span style=\"font-weight: 400;\">jest jednym z najwa\u017cniejszych obowi\u0105zk\u00f3w przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105. To w\u0142a\u015bnie po zako\u0144czeniu roku sk\u0142adkowego okazuje si\u0119, czy przedsi\u0119biorca op\u0142aci\u0142 sk\u0142adk\u0119 zdrowotn\u0105 w prawid\u0142owej wysoko\u015bci. W praktyce rozliczenie mo\u017ce zako\u0144czy\u0107 si\u0119 zar\u00f3wno niedop\u0142at\u0105, jak i <\/span><b>nadp\u0142at\u0105 sk\u0142adki zdrowotnej. <\/b><span style=\"font-weight: 400;\">O ile obowi\u0105zek dop\u0142aty zwykle nie budzi wi\u0119kszych w\u0105tpliwo\u015bci, o tyle zwrot nadp\u0142aty rodzi pytania dotycz\u0105ce sposobu post\u0119powania wobec ZUS. W artykule wyja\u015bniamy czy nadp\u0142at\u0119 trzeba odzyska\u0107, czy mo\u017cna pozostawi\u0107 j\u0105 na koncie ZUS. Omawiamy r\u00f3wnie\u017c to, czy otrzymany<\/span><b> zwrot sk\u0142adki zdrowotnej <\/b><span style=\"font-weight: 400;\">wp\u0142ywa na koszty podatkowe.<\/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-0bdf088 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0bdf088\" 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-a8999a8\" data-id=\"a8999a8\" 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-30f0d08 elementor-widget elementor-widget-heading\" data-id=\"30f0d08\" 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\">Roczne rozliczenie sk\u0142adki zdrowotnej za 2025 rok<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4227700 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4227700\" 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-4533011\" data-id=\"4533011\" 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-0241b47 elementor-widget elementor-widget-text-editor\" data-id=\"0241b47\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorcy maj\u0105 obowi\u0105zek dokonania rocznego rozliczenia sk\u0142adki zdrowotnej w deklaracji ZUS DRA sk\u0142adanej do 20 maja 2026 roku. W ramach tego rozliczenia por\u00f3wnujemy wysoko\u015b\u0107 sk\u0142adek op\u0142acanych w trakcie roku z rzeczywist\u0105 wysoko\u015bci\u0105 sk\u0142adki nale\u017cnej ustalonej na podstawie osi\u0105gni\u0119tego dochodu lub przychodu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi suma wp\u0142aconych sk\u0142adek oka\u017ce si\u0119 wy\u017csza od kwoty nale\u017cnej, na koncie przedsi\u0119biorcy powstanie <\/span><b>nadp\u0142ata sk\u0142adki zdrowotnej<\/b><span style=\"font-weight: 400;\">. Taka sytuacja wyst\u0119puje, gdy dochody firmy w trakcie roku by\u0142y nieregularne albo sk\u0142adka zdrowotna by\u0142a op\u0142acana w zawy\u017conej wysoko\u015bci.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W praktyce nadp\u0142ata mo\u017ce by\u0107 skutkiem zar\u00f3wno zwyk\u0142ego rocznego rozliczenia sk\u0142adki zdrowotnej, jak i b\u0142\u0119du rachunkowego. To rozr\u00f3\u017cnienie ma p\u00f3\u017aniej istotne znaczenie dla rozlicze\u0144 podatkowych.<\/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-f5c5639 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f5c5639\" 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-391c6d2\" data-id=\"391c6d2\" 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-76b1b57 elementor-widget elementor-widget-heading\" data-id=\"76b1b57\" 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 odzyska\u0107 nadp\u0142at\u0119 sk\u0142adki zdrowotnej?\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-efa8038 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efa8038\" 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-616451d\" data-id=\"616451d\" 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-361a5e9 elementor-widget elementor-widget-text-editor\" data-id=\"361a5e9\" 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;\">Sama nadp\u0142ata nie oznacza jeszcze automatycznego zwrotu \u015brodk\u00f3w przez ZUS. Musimy pami\u0119ta\u0107, \u017ce konieczne jest z\u0142o\u017cenie odpowiedniego wniosku elektronicznego za po\u015brednictwem konta PUE ZUS. Termin na z\u0142o\u017cenie wniosku up\u0142ywa 1 czerwca 2026 roku.<\/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-0f5d75f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f5d75f\" 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-52c3f8f\" data-id=\"52c3f8f\" 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-39bb5a5 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"39bb5a5\" 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\tWarto r\u00f3wnie\u017c zwr\u00f3ci\u0107 uwag\u0119, \u017ce ZUS dokonuje zwrotu wy\u0142\u0105cznie wtedy, gdy przedsi\u0119biorca nie posiada zaleg\u0142o\u015bci sk\u0142adkowych ani innych zobowi\u0105za\u0144. Je\u017celi takie zaleg\u0142o\u015bci wobec ZUS istniej\u0105, nadp\u0142ata zostanie automatycznie przeznaczona na ich pokrycie.\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-76e273f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76e273f\" 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-dbe42f5\" data-id=\"dbe42f5\" 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-f4b77dc elementor-widget elementor-widget-text-editor\" data-id=\"f4b77dc\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Cz\u0119sto zak\u0142adamy, \u017ce brak z\u0142o\u017cenia wniosku oznacza utrat\u0119 nadp\u0142aty. W rzeczywisto\u015bci \u015brodki nie przepadaj\u0105, jednak pozostaj\u0105 na koncie ZUS i s\u0105 rozliczane na poczet przysz\u0142ych sk\u0142adek lub istniej\u0105cych zaleg\u0142o\u015bci. Nie oznacza to, \u017ce mo\u017cemy samodzielnie pomniejszy\u0107 kolejne wp\u0142aty do ZUS o kwot\u0119 nadp\u0142aty przed jej formalnym rozliczeniem przez urz\u0105d. Takie dzia\u0142anie mo\u017ce skutkowa\u0107 powstaniem zaleg\u0142o\u015bci i naliczeniem odsetek.<\/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-1ba67ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ba67ec\" 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-0bb3f6b\" data-id=\"0bb3f6b\" 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-bc37627 elementor-widget elementor-widget-heading\" data-id=\"bc37627\" 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\">Nadp\u0142ata sk\u0142adki zdrowotnej a podatek liniowy<\/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-5d03fc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5d03fc3\" 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-02f99ac\" data-id=\"02f99ac\" 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-7fd5c60 elementor-widget elementor-widget-text-editor\" data-id=\"7fd5c60\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Najwi\u0119cej problem\u00f3w interpretacyjnych pojawia si\u0119 u przedsi\u0119biorc\u00f3w opodatkowanych podatkiem liniowym. Wynika to z faktu, \u017ce mog\u0105 oni zalicza\u0107 sk\u0142adk\u0119 zdrowotn\u0105 do koszt\u00f3w uzyskania przychod\u00f3w albo odlicza\u0107 j\u0105 od dochodu. Wszystko w granicach ustawowego limitu &#8211; 12 900 z\u0142 w 2025 roku.\u00a0<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Je\u017celi sk\u0142adka zdrowotna zosta\u0142a wcze\u015bniej zaliczona do koszt\u00f3w podatkowych, a nast\u0119pnie przedsi\u0119biorca otrzyma jej zwrot, nale\u017cy ustali\u0107 przyczyn\u0119 powstania nadp\u0142aty. W sytuacji, gdy nadp\u0142ata wynik\u0142a z b\u0142\u0119du rachunkowego, konieczna b\u0119dzie korekta koszt\u00f3w podatkowych za okres, w kt\u00f3rym wydatek zosta\u0142 uj\u0119ty.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Mo\u017ce si\u0119 wi\u0119c okaza\u0107, \u017ce konieczne b\u0119dzie cofni\u0119cie si\u0119 do rozlicze\u0144 za 2025 rok i skorygowanie koszt\u00f3w uzyskania przychod\u00f3w. Dotyczy to przede wszystkim sytuacji, w kt\u00f3rych sk\u0142adki by\u0142y omy\u0142kowo op\u0142acane w zbyt wysokiej wysoko\u015bci.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Inaczej wygl\u0105da sytuacja, gdy <\/span><b>sk\u0142adka zdrowotna nie by\u0142a ujmowana w kosztach<\/b><span style=\"font-weight: 400;\">, lecz zosta\u0142a odliczona od dochodu. W takim przypadku otrzymany zwrot sk\u0142adki zdrowotnej powoduje konieczno\u015b\u0107 zwi\u0119kszenia dochodu do opodatkowania w zeznaniu sk\u0142adanym za rok, w kt\u00f3rym otrzymano zwrot \u015brodk\u00f3w z ZUS.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-cc9691c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc9691c\" 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-82a29d0\" data-id=\"82a29d0\" 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-a44e29d elementor-widget elementor-widget-text-editor\" data-id=\"a44e29d\" 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<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorca opodatkowany podatkiem liniowym przez kilka miesi\u0119cy omy\u0142kowo op\u0142aca\u0142 zbyt wysok\u0105 sk\u0142adk\u0119 zdrowotn\u0105 i zalicza\u0142 j\u0105 do koszt\u00f3w podatkowych. W 2026 roku otrzyma\u0142 zwrot nadp\u0142aty z ZUS.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W takiej sytuacji przedsi\u0119biorca powinien skorygowa\u0107 koszty podatkowe za 2025 rok, poniewa\u017c pierwotne uj\u0119cie zawy\u017conej sk\u0142adki wynika\u0142o z oczywistej omy\u0142ki.<\/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-d4aabb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4aabb7\" 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-989357f\" data-id=\"989357f\" 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-b28e830 elementor-widget elementor-widget-spacer\" data-id=\"b28e830\" 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-073399b elementor-widget elementor-widget-heading\" data-id=\"073399b\" 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\">Czy pozostawienie nadp\u0142aty w ZUS powoduje korekt\u0119 koszt\u00f3w?\n<\/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-dfc35ef elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dfc35ef\" 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-497f58b\" data-id=\"497f58b\" 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-e3be095 elementor-widget elementor-widget-text-editor\" data-id=\"e3be095\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Wielu przedsi\u0119biorc\u00f3w decyduje si\u0119 nie wyst\u0119powa\u0107 o zwrot nadp\u0142aty i pozostawia \u015brodki na koncie ZUS do rozliczenia przysz\u0142ych sk\u0142adek. Takie rozwi\u0105zanie jest cz\u0119sto wygodniejsze organizacyjnie i pozwala unikn\u0105\u0107 dodatkowych formalno\u015bci.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Co istotne, samo pozostawienie nadp\u0142aty na koncie ZUS co do zasady nie powoduje konieczno\u015bci korygowania koszt\u00f3w podatkowych. Kluczowe znaczenie ma tutaj fakt, \u017ce sk\u0142adka zosta\u0142a rzeczywi\u015bcie zap\u0142acona w danym roku podatkowym. Oznacza to, \u017ce koszt pozostaje przypisany do roku, w kt\u00f3rym faktycznie poniesiono wydatek.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nawet je\u015bli<\/span><b> nadp\u0142ata sk\u0142adki zdrowotnej <\/b><span style=\"font-weight: 400;\">zostanie wykorzystana do pokrycia sk\u0142adek za kolejny rok, nie zmienia to momentu podatkowego rozliczenia kosztu.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-3ecf2cb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ecf2cb\" 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-0f68102\" data-id=\"0f68102\" 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-c390a3a elementor-widget elementor-widget-heading\" data-id=\"c390a3a\" 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 uzyska\u0107 zwrot sk\u0142adki zdrowotnej przy rycza\u0142cie?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-91fc90f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91fc90f\" 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-40d472f\" data-id=\"40d472f\" 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-65c3b86 elementor-widget elementor-widget-text-editor\" data-id=\"65c3b86\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Nieco odmiennie wygl\u0105da rozliczenie nadp\u0142aty u przedsi\u0119biorc\u00f3w opodatkowanych rycza\u0142tem od przychod\u00f3w ewidencjonowanych. W tej formie opodatkowania nie wyst\u0119puj\u0105 koszty uzyskania przychod\u00f3w, dlatego nie dokonujemy korekty koszt\u00f3w podatkowych.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nie oznacza to jednak, \u017ce <\/span><b>zwrot nadp\u0142aty sk\u0142adki zdrowotnej <\/b><span style=\"font-weight: 400;\">pozostaje ca\u0142kowicie neutralny podatkowo. Rycza\u0142towcy maj\u0105 bowiem mo\u017cliwo\u015b\u0107 odliczenia cz\u0119\u015bci sk\u0142adki zdrowotnej od przychodu. Je\u017celi wi\u0119c przedsi\u0119biorca wcze\u015bniej skorzysta\u0142 z takiego odliczenia, a nast\u0119pnie otrzyma\u0142 zwrot nadp\u0142aconej sk\u0142adki, powinien doliczy\u0107 otrzyman\u0105 kwot\u0119 do przychod\u00f3w w rozliczeniu za rok otrzymania zwrotu.<\/span><span style=\"font-weight: 400;\"><br \/><\/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-854882c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"854882c\" 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-8b7d8ee\" data-id=\"8b7d8ee\" 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-852196f elementor-widget elementor-widget-text-editor\" data-id=\"852196f\" 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<\/b><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przedsi\u0119biorca rozliczaj\u0105cy si\u0119 rycza\u0142tem odliczy\u0142 w 2025 roku 50% zap\u0142aconych sk\u0142adek zdrowotnych. W 2026 roku ZUS zwr\u00f3ci\u0142 cz\u0119\u015b\u0107 sk\u0142adki wynikaj\u0105c\u0105 z rocznego rozliczenia.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W takiej sytuacji przedsi\u0119biorca powinien doliczy\u0107 otrzymany zwrot do przychod\u00f3w w zeznaniu za 2026 rok.<\/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-bfdace8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bfdace8\" 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-417e96d\" data-id=\"417e96d\" 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-82ac5b8 elementor-widget elementor-widget-spacer\" data-id=\"82ac5b8\" 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-9fa7b71 elementor-widget elementor-widget-heading\" data-id=\"9fa7b71\" 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 rozliczy\u0107 zwrot nadp\u0142aty sk\u0142adki zdrowotnej w rozliczeniu rocznym?<\/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-fc002c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fc002c1\" 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-7c2daa2\" data-id=\"7c2daa2\" 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-7f268b6 elementor-widget elementor-widget-text-editor\" data-id=\"7f268b6\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto r\u00f3wnie\u017c zwr\u00f3ci\u0107 uwag\u0119 na techniczne kwestie zwi\u0105zane z wykazaniem zwrotu sk\u0142adki zdrowotnej w zeznaniu rocznym. Formularze PIT-36L oraz PIT-28 nie zawieraj\u0105 bowiem odr\u0119bnych pozycji przeznaczonych wy\u0142\u0105cznie do wykazywania zwr\u00f3conej sk\u0142adki zdrowotnej, kt\u00f3ra wcze\u015bniej zosta\u0142a odliczona od dochodu lub przychodu.<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">W praktyce pojawi\u0142y si\u0119 wi\u0119c w\u0105tpliwo\u015bci,<\/span><b> w kt\u00f3rej cz\u0119\u015bci zeznania nale\u017cy uj\u0105\u0107 zwrot sk\u0142adki zdrowotnej wynikaj\u0105cy z rocznego rozliczenia ZUS<\/b><span style=\"font-weight: 400;\">. W odpowiedzi na pytania dotycz\u0105ce tej kwestii Ministerstwo Finans\u00f3w wyja\u015bni\u0142o spos\u00f3b prawid\u0142owego wykazywania takich kwot w rozliczeniach za 2025 rok.<\/span><\/span><\/p><ul><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku przedsi\u0119biorc\u00f3w opodatkowanych podatkiem liniowym, sk\u0142adaj\u0105cych formularz PIT-36L w wersji 21, zwrot sk\u0142adki zdrowotnej uprzednio odliczonej od dochodu nale\u017cy wykaza\u0107 w cz\u0119\u015bci E formularza obejmuj\u0105cej dochody i straty ze \u017ar\u00f3de\u0142 przychod\u00f3w. Co istotne, zwrotu sk\u0142adki zdrowotnej nie wykazujemy w za\u0142\u0105czniku PIT\/B.<\/span><\/li><li><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z kolei przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 rycza\u0142tem od przychod\u00f3w ewidencjonowanych i sk\u0142adaj\u0105cy formularz PIT-28 w wersji 27 powinni wykaza\u0107 zwrot sk\u0142adki zdrowotnej w cz\u0119\u015bci D formularza dotycz\u0105cej przychod\u00f3w obj\u0119tych rycza\u0142tem.<\/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-bcfce75 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bcfce75\" 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-e4cc5d9\" data-id=\"e4cc5d9\" 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-d9c9b4b elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d9c9b4b\" 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\tTo jest nag\u0142\u00f3wek\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 w rozliczeniu za 2025 rok:\nw formularzu PIT-36L (wersja 21) zwrot sk\u0142adki zdrowotnej wykazujemy w cz\u0119\u015bci E: \u201eDochody\/Straty ze \u017ar\u00f3de\u0142 przychod\u00f3w\u201d,\nw formularzu PIT-28 (wersja 27) zwrot nale\u017cy uj\u0105\u0107 w cz\u0119\u015bci D: \u201ePrzychody podatnika obj\u0119te rycza\u0142tem\u201d.\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-11e98c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11e98c2\" 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-ec327c5\" data-id=\"ec327c5\" 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-094ff0b elementor-widget elementor-widget-spacer\" data-id=\"094ff0b\" 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-08949a1 elementor-widget elementor-widget-text-editor\" data-id=\"08949a1\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Warto pami\u0119ta\u0107, \u017ce <strong>b\u0142\u0119dne wykazanie zwrotu sk\u0142adki zdrowotnej lub uj\u0119cie go w niew\u0142a\u015bciwej cz\u0119\u015bci formularza mo\u017ce prowadzi\u0107 do konieczno\u015bci sk\u0142adania korekty zeznania podatkowego.<\/strong><\/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-d6bf754 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d6bf754\" 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-9e6f780\" data-id=\"9e6f780\" 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-3fa2c36 elementor-widget elementor-widget-heading\" data-id=\"3fa2c36\" 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\">Zmiana formy opodatkowania a nadp\u0142ata 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-386c016 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"386c016\" 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-98c6939\" data-id=\"98c6939\" 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-05aed19 elementor-widget elementor-widget-text-editor\" data-id=\"05aed19\" 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-weight: 400; font-family: helvetica, arial, sans-serif;\">Dodatkowe w\u0105tpliwo\u015bci pojawiaj\u0105 si\u0119 wtedy, gdy przedsi\u0119biorca zmienia form\u0119 opodatkowania.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przyk\u0142adowo przedsi\u0119biorca m\u00f3g\u0142:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">w 2025 roku rozlicza\u0107 si\u0119 podatkiem liniowym,<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">a od 2026 roku przej\u015b\u0107 na rycza\u0142t.<\/span><\/li><\/ul><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Je\u017celi <\/span><b>nadp\u0142ata sk\u0142adki zdrowotnej<\/b><span style=\"font-weight: 400;\"> dotyczy sk\u0142adek zaliczonych do koszt\u00f3w w 2025 roku, ewentualna korekta nadal odnosi si\u0119 do roku, w kt\u00f3rym koszt zosta\u0142 rozpoznany.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zmiana formy opodatkowania nie zmienia zasad rozliczenia nadp\u0142aty dotycz\u0105cej wcze\u015bniejszych okres\u00f3w podatkowych.<\/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-1975fe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1975fe5\" 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-b853995\" data-id=\"b853995\" 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-1f026eb elementor-widget elementor-widget-heading\" data-id=\"1f026eb\" 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\">Nadp\u0142ata sk\u0142adki zdrowotnej \u2013 o czym warto pami\u0119ta\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-7548ffc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7548ffc\" 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-6bd9e53\" data-id=\"6bd9e53\" 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-872e09f elementor-widget elementor-widget-text-editor\" data-id=\"872e09f\" 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>Nadp\u0142ata sk\u0142adki zdrowotnej mo\u017ce wywo\u0142ywa\u0107 r\u00f3\u017cne skutki podatkowe w zale\u017cno\u015bci od formy opodatkowania przedsi\u0119biorcy oraz sposobu rozliczenia samej sk\u0142adki.<\/b><span style=\"font-weight: 400;\"> Najwi\u0119ksz\u0105 ostro\u017cno\u015b\u0107 powinni zachowa\u0107 podatnicy liniowi. To w\u0142a\u015bnie w ich przypadku mo\u017ce pojawi\u0107 si\u0119 obowi\u0105zek korekty koszt\u00f3w lub zwi\u0119kszenia dochodu podatkowego.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Powinni\u015bmy r\u00f3wnie\u017c pami\u0119ta\u0107, \u017ce odzyskanie nadp\u0142aty wymaga z\u0142o\u017cenia elektronicznego wniosku do ZUS w ustawowym terminie. Brak wniosku nie powoduje utraty \u015brodk\u00f3w, ale oznacza pozostawienie ich do rozliczenia na koncie p\u0142atnika.<\/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-a809221 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a809221\" 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-43b11f4\" data-id=\"43b11f4\" 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-8a3e3da elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8a3e3da\" 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-188dd93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"188dd93\" 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-1cf1149\" data-id=\"1cf1149\" 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-f4b5e8f elementor-widget elementor-widget-text-editor\" data-id=\"f4b5e8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Agnieszka Fida<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">specjalista ds. ksi\u0119gowo\u015bci<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-833eebf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"833eebf\" 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-15ad41d\" data-id=\"15ad41d\" 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-1a91d5a elementor-widget elementor-widget-heading\" data-id=\"1a91d5a\" 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-bb1fa16 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb1fa16\" 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-612e7ee\" data-id=\"612e7ee\" 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-5169285 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"5169285\" 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\/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 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\" 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dzia\u0142alno\u015b\u0107 gospodarcz\u0105. To w\u0142a\u015bnie po zako\u0144czeniu roku sk\u0142adkowego okazuje&#8230;<\/p>\n","protected":false},"author":1,"featured_media":23171,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[603,656,1279,1280,1281],"class_list":["post-24107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-roczne-rozliczenie-skladki-zdrowotnej","tag-nadplata-skladki-zdrowotnej","tag-zwrot-skladki-zdrowotnej-z-zus","tag-skutki-podatkowe-zwrotu-skladki-zdrowotnej","tag-jak-rozliczyc-nadplate-skladki-zdrowotnej"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jak rozliczy\u0107 nadp\u0142at\u0119 sk\u0142adki zdrowotnej? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Po rozliczeniu roczny masz nadp\u0142at\u0119 sk\u0142adki zdrowotnej? 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