{"id":24479,"date":"2026-08-04T09:30:26","date_gmt":"2026-08-04T07:30:26","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24479"},"modified":"2026-08-04T09:48:26","modified_gmt":"2026-08-04T07:48:26","slug":"umowa-zlecenie-a-kup-kiedy-20-50-lub-0","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/umowa-zlecenie-a-kup-kiedy-20-50-lub-0","title":{"rendered":"Umowa zlecenie a KUP \u2013 kiedy 20%, 50% lub 0%?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24479\" class=\"elementor elementor-24479\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-31f08e4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"31f08e4\" 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-45bc801\" data-id=\"45bc801\" 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-2a86bbf elementor-widget elementor-widget-text-editor\" data-id=\"2a86bbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Rozliczanie um\u00f3w cywilnoprawnych nierzadko budzi uzasadnione obawy zar\u00f3wno u zleceniodawc\u00f3w, jak i zleceniobiorc\u00f3w. B\u0142\u0119dy w tym obszarze pomniejszania podstawy opodatkowania, mog\u0105 skutkowa\u0107 konieczno\u015bci\u0105 sk\u0142adania korekt oraz nieprzyjemnymi konsekwencjami ze strony urz\u0119du skarbowego. Warto podkre\u015bli\u0107, \u017ce <strong>k<\/strong><\/span><b>oszty uzyskania przychodu <\/b><span style=\"font-weight: 400;\">(KUP) to kluczowy element ka\u017cdej listy p\u0142ac. Bezpo\u015brednio obni\u017caj\u0105 one kwot\u0119, od kt\u00f3rej p\u0142acimy podatek, co wprost przek\u0142ada si\u0119 na to, ile pieni\u0119dzy &#8222;na r\u0119k\u0119&#8221; otrzymuje pracownik. <\/span><\/span><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dla wielu przedsi\u0119biorc\u00f3w i pracownik\u00f3w relacja na linii <\/span><b>umowa zlecenie a KUP<\/b><span style=\"font-weight: 400;\"> wydaje si\u0119 skomplikowana, zw\u0142aszcza gdy do wyboru s\u0105 stawki rz\u0119du 20%, 50%, a niekiedy nawet 0%. Z tego artyku\u0142u dowiesz si\u0119, jak bezb\u0142\u0119dnie i zgodnie z prawem dopasowa\u0107 stawk\u0119 KUP do konkretnego rodzaju wykonywanej pracy. Sprawd\u017a, jak chroni\u0107 finanse firmy oraz dba\u0107 o satysfakcj\u0119 zatrudnionych os\u00f3b.<\/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-191e85d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"191e85d\" 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-2c5f277\" data-id=\"2c5f277\" 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-5bb6e13 elementor-widget elementor-widget-heading\" data-id=\"5bb6e13\" 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 stosuje si\u0119 standardowe 20% KUP przy umowie zleceniu?<\/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-7c6e5bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c6e5bc\" 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-63569c6\" data-id=\"63569c6\" 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-b24b1de elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"b24b1de\" 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\tCzy wiesz, \u017ce...\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\tW przypadku wi\u0119kszo\u015bci um\u00f3w cywilnoprawnych zastosowanie ma podstawowa, zrycza\u0142towana stawka w wysoko\u015bci 20%. Jest to domy\u015blna zasada dla typowych um\u00f3w zlece\u0144 obejmuj\u0105cych mi\u0119dzy innymi prace biurowe, powtarzalne us\u0142ugi czy prace fizyczne.\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-6d196bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d196bb\" 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-bc3a2fd\" data-id=\"bc3a2fd\" 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-9f0f444 elementor-widget elementor-widget-text-editor\" data-id=\"9f0f444\" 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;\">Z perspektywy ksi\u0119gowego mechanizm wyliczenia jest prosty. Koszty te oblicza si\u0119 od kwoty przychodu brutto, po uprzednim pomniejszeniu jej o potr\u0105cone sk\u0142adki na ubezpieczenia spo\u0142eczne (emerytalne, rentowe i chorobowe), o ile zleceniobiorca im podlega. Dla przedsi\u0119biorcy stosowanie 20-procentowej stawki jest najbezpieczniejsz\u0105 i najpowszechniejsz\u0105 form\u0105 rozliczenia. Je\u015bli charakter pracy nie zak\u0142ada tworzenia unikalnych dzie\u0142 ani przenoszenia do nich praw, ta warto\u015b\u0107 jest ca\u0142kowicie poprawna. Co istotne, nie wzbudzi r\u00f3wnie\u017c podejrze\u0144 podczas ewentualnej kontroli skarbowej.<\/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-4962654 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4962654\" 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-ba4c338\" data-id=\"ba4c338\" 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-6404d8e elementor-widget elementor-widget-heading\" data-id=\"6404d8e\" 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\">Umowa zlecenie a KUP w wysoko\u015bci 50% \u2013 kto i na jakich zasadach mo\u017ce z nich skorzysta\u0107?<\/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-30cf2c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30cf2c1\" 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-056107e\" data-id=\"056107e\" 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-daafa95 elementor-widget elementor-widget-text-editor\" data-id=\"daafa95\" 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;\">Wy\u017csze koszty uzyskania przychodu to przywilej zarezerwowany wy\u0142\u0105cznie dla prac o charakterze tw\u00f3rczym. <strong>Przepisy pozwalaj\u0105 na zastosowanie 50% KUP w przypadku os\u00f3b, kt\u00f3rych praca wi\u0105\u017ce si\u0119 z korzystaniem z praw autorskich lub praw pokrewnych<\/strong> (np. programi\u015bci tworz\u0105cy kod \u017ar\u00f3d\u0142owy, copywriterzy, graficy, architekci).<\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nale\u017cy jednak stanowczo podkre\u015bli\u0107, \u017ce <\/span><b>samo stworzenie utworu w ramach zlecenia to za ma\u0142o<\/b><span style=\"font-weight: 400;\">. Aby legalnie skorzysta\u0107 z preferencyjnej stawki, musz\u0105 zosta\u0107 spe\u0142nione twarde warunki:<\/span><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Umowa musi zawiera\u0107 wyra\u017any i jednoznaczny zapis o przeniesieniu autorskich praw maj\u0105tkowych na zleceniodawc\u0119.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z rachunku do umowy lub ewidencji czasu pracy musi bezspornie wynika\u0107, jaka cz\u0119\u015b\u0107 wynagrodzenia (tzw. honorarium autorskie) dotyczy przeniesienia tych praw, a jaka ewentualnych innych czynno\u015bci nietw\u00f3rczych.<\/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-0f559b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f559b1\" 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-745658a\" data-id=\"745658a\" 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-480da62 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"480da62\" 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\tPodwy\u017cszone koszty s\u0105 obszarem bardzo cz\u0119sto poddawanym weryfikacji przez fiskusa. Niedope\u0142nienie formalno\u015bci w tym zakresie to niemal gwarancja zakwestionowania rozliczenia.\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-85643a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85643a2\" 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-6b514cb\" data-id=\"6b514cb\" 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-49094ba elementor-widget elementor-widget-heading\" data-id=\"49094ba\" 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\">W jakich sytuacjach KUP przy umowie zleceniu wynosz\u0105 0%?<\/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-30e5d82 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30e5d82\" 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-7c08194\" data-id=\"7c08194\" 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-bf81a71 elementor-widget elementor-widget-text-editor\" data-id=\"bf81a71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Istniej\u0105 specyficzne wyj\u0105tki, w kt\u00f3rych system podatkowy nie przewiduje odliczania koszt\u00f3w uzyskania przychodu. Dotyczy to przede wszystkim tzw. <\/span><b>um\u00f3w o drobnym charakterze.\u00a0<\/b><\/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-3ad4354 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ad4354\" 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-fbb94ff\" data-id=\"fbb94ff\" 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-0f8e3b4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0f8e3b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-bullhorn\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWa\u017cne!\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tJe\u015bli kwota nale\u017cno\u015bci okre\u015blona w umowie zawartej z osob\u0105 nieb\u0119d\u0105c\u0105 pracownikiem danego zak\u0142adu pracy nie przekracza 200 z\u0142 brutto w danym miesi\u0105cu, stosuje si\u0119 zrycza\u0142towany podatek dochodowy w wysoko\u015bci 12%. W takiej sytuacji od przychodu w og\u00f3le nie odlicza si\u0119 koszt\u00f3w uzyskania przychodu (KUP = 0 z\u0142)\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-db3bd13 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"db3bd13\" 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-8dd48ff\" data-id=\"8dd48ff\" 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-b962d96 elementor-widget elementor-widget-text-editor\" data-id=\"b962d96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Warto w tym miejscu wspomnie\u0107 o kontek\u015bcie <\/span><b>&#8222;Ulgi dla M\u0142odych&#8221; (PIT-0) dla os\u00f3b do 26. roku \u017cycia. <\/b><span style=\"font-weight: 400;\">Cho\u0107 w przypadku takich um\u00f3w zlece\u0144 koszty uzyskania przychodu (np. 20%) formalnie wyst\u0119puj\u0105, to z perspektywy finalnego wyliczenia podatku dochodowego (kt\u00f3ry wynosi 0 z\u0142), ich wysoko\u015b\u0107 nie wp\u0142ywa na ostateczn\u0105 kwot\u0119 netto przelewan\u0105 na konto zleceniobiorcy.<\/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-272bf8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"272bf8d\" 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-9c88bd7\" data-id=\"9c88bd7\" 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-d4aa5a5 elementor-widget elementor-widget-heading\" data-id=\"d4aa5a5\" 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 prawid\u0142owo dokumentowa\u0107 koszty, aby unikn\u0105\u0107 sporu z urz\u0119dem skarbowym?<\/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-865b15f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"865b15f\" 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-2dd89ce\" data-id=\"2dd89ce\" 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-6adf91c elementor-widget elementor-widget-text-editor\" data-id=\"6adf91c\" 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;\">Z perspektywy p\u0142atnika (firmy zlecaj\u0105cej prac\u0119), kluczowe jest gromadzenie solidnego materia\u0142u dowodowego. O ile przy stawce 20% standardowa umowa i rachunek s\u0105 wystarczaj\u0105ce, o tyle przy 50% KUP wymagana jest rygorystyczna dokumentacja. Przedsi\u0119biorca musi posiada\u0107:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">ewidencj\u0119 stworzonych utwor\u00f3w (np. przekazane pliki graficzne, linki do opublikowanych tekst\u00f3w, repozytoria kodu);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">zestawienie czasu pracy tw\u00f3rczej;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">formalny protok\u00f3\u0142 zdawczo-odbiorczy potwierdzaj\u0105cy przekazanie praw autorskich.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Utrzymanie porz\u0105dku w dokumentacji nabiera szczeg\u00f3lnego znaczenia na pocz\u0105tku roku, kiedy pracodawca staje przed obowi\u0105zkiem masowego wystawienia deklaracji podatkowych. Prawid\u0142owe zakwalifikowanie i dokumentowanie koszt\u00f3w to fundament, na kt\u00f3rym opiera si\u0119 generowanie rocznych formularzy PIT-11 dla zleceniobiorc\u00f3w.<\/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-8821057 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8821057\" 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-745be3b\" data-id=\"745be3b\" 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-a5d8db2 elementor-widget elementor-widget-heading\" data-id=\"a5d8db2\" 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\">Umowa zlecenie a koszty uzyskania przychodu - podsumowanie<\/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-ba6de55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba6de55\" 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-e87e498\" data-id=\"e87e498\" 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-a4415bd elementor-widget elementor-widget-text-editor\" data-id=\"a4415bd\" 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;\">Wysoko\u015b\u0107 stawki koszt\u00f3w uzyskania przychodu nie jest kwesti\u0105 uznaniow\u0105, na kt\u00f3r\u0105 strony mog\u0105 swobodnie um\u00f3wi\u0107 si\u0119 w kontrakcie. Wynika ona bezpo\u015brednio z charakteru wykonywanej pracy, zapis\u00f3w polskiego prawa oraz odpowiedniej dokumentacji.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">B\u0142\u0119dne, nieudokumentowane zastosowanie 50% KUP to ogromne ryzyko zaleg\u0142o\u015bci podatkowych i konieczno\u015bci zap\u0142aty odsetek przez firm\u0119. Z drugiej strony, zachowawcze i nieuzasadnione stosowanie &#8222;bezpiecznych&#8221; 20% przy faktycznych pracach tw\u00f3rczych oznacza realn\u0105 strat\u0119 finansow\u0105 dla pracownika. Warto zatem zna\u0107<strong> zasady stosowania KUP przy umowie zleceniu<\/strong>, aby ka\u017cda ze stron by\u0142a usatysfakcjonowana i prawnie zabezpieczona.<\/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-b4f5487 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4f5487\" 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-53ba2d7\" data-id=\"53ba2d7\" 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-383a77c elementor-widget elementor-widget-heading\" data-id=\"383a77c\" 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\">FAQ \u2013 Najcz\u0119\u015bciej zadawane pytania<\/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-c415265 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c415265\" 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-753fa1c\" data-id=\"753fa1c\" 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-cb84ece elementor-widget elementor-widget-accordion\" data-id=\"cb84ece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2131\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2131\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy mog\u0119 samodzielnie zrezygnowa\u0107 z koszt\u00f3w uzyskania przychodu na umowie zleceniu<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2131\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2131\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, od 2023 roku podatnicy maj\u0105 mo\u017cliwo\u015b\u0107 z\u0142o\u017cenia p\u0142atnikowi (zleceniodawcy) wniosku o niepobieranie zaliczek na podatek (je\u015bli ich dochody nie przekrocz\u0105 30 000 z\u0142) lub wniosku o rezygnacj\u0119 ze stosowania 20% koszt\u00f3w uzyskania przychod\u00f3w, co pozwala na lepsze zarz\u0105dzanie kwot\u0105 woln\u0105 od podatku w skali roku.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2132\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2132\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Czy 50% KUP przys\u0142uguje za ka\u017cdy rodzaj pracy wykonywanej przez grafika lub programist\u0119?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2132\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2132\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie. Stawka 50% przys\u0142uguje wy\u0142\u0105cznie za t\u0119 cz\u0119\u015b\u0107 obowi\u0105zk\u00f3w, kt\u00f3ra ma charakter tw\u00f3rczy i ko\u0144czy si\u0119 przeniesieniem autorskich praw maj\u0105tkowych. Je\u015bli programista w ramach jednej umowy pisze innowacyjny kod (praca tw\u00f3rcza) i naprawia sprz\u0119t biurowy (praca odtw\u00f3rcza), 50% KUP mo\u017cna zastosowa\u0107 jedynie do pierwszej z tych czynno\u015bci (wymaga to wyra\u017anego podzia\u0142u na rachunku).<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2133\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2133\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Jak obliczy\u0107 podatek przy umowie do 200 z\u0142 brutto? <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2133\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2133\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">W przypadku &#8222;ma\u0142ych um\u00f3w zlece\u0144&#8221; do 200 z\u0142 (zawieranych z osob\u0105 nieb\u0119d\u0105c\u0105 pracownikiem danej firmy), koszty uzyskania przychodu nie wyst\u0119puj\u0105. Oblicza si\u0119 od razu zrycza\u0142towany podatek dochodowy w wysoko\u015bci 12% od kwoty brutto (lub od kwoty brutto pomniejszonej o sk\u0142adki ZUS, je\u015bli umowa im podlega).<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2134\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2134\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><i class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Kto odpowiada przed urz\u0119dem skarbowym za b\u0142\u0119dne naliczenie KUP \u2013 zleceniodawca czy zleceniobiorca?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2134\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2134\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Odpowiedzialno\u015b\u0107 za prawid\u0142owe obliczenie, pobranie i wp\u0142acenie zaliczki na podatek dochodowy spoczywa na p\u0142atniku, czyli zleceniodawcy (firmie). To on poniesie konsekwencje podatkowe (konieczno\u015b\u0107 dop\u0142aty zaleg\u0142ego podatku wraz z odsetkami), je\u015bli podczas kontroli oka\u017ce si\u0119, \u017ce bezpodstawnie zastosowa\u0142 50% koszt\u00f3w uzyskania przychodu.<\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\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-f469920 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f469920\" 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-3c2c2e7\" data-id=\"3c2c2e7\" 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-40d7ce7 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"40d7ce7\" 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-91f34e3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"91f34e3\" 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-fb9ccb7\" data-id=\"fb9ccb7\" 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-15199f7 elementor-widget elementor-widget-text-editor\" data-id=\"15199f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"font-family: helvetica, arial, sans-serif;\">Autor: Ewelina Mandziuk<\/span><\/strong><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">Samodzielny specjalista ds. finansowo \u2013 prawnych<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5a35ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5a35ee\" 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-3cfd090\" data-id=\"3cfd090\" 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-4a9c059 elementor-widget elementor-widget-heading\" data-id=\"4a9c059\" 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-c544dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c544dd4\" 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-e5ac1b8\" data-id=\"e5ac1b8\" 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-9919222 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"9919222\" 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\/umowa-zlecenie-dla-studenta-o-co-powinien-zadbac-pracodawca?highlight=zlecenie\" 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\">Umowa zlecenie dla studenta. O co powinien zadba\u0107 pracodawca?<\/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-wyliczyc-roczny-podatek-przy-umowie-zlecenie?highlight=zlecenie\" 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 wyliczy\u0107 roczny podatek przy umowie zlecenie? <\/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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B\u0142\u0119dy w tym obszarze pomniejszania podstawy opodatkowania,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24134,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[313],"tags":[1309,1310,1311,1312,1313],"class_list":["post-24479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ksiegowosc-fakturowanie","tag-umowa-zlecenie-a-kup","tag-20-koszty-uzyskania-przychodu-umowa-zlecenie","tag-50-koszty-uzyskania-przychodu-prawa-autorskie","tag-umowa-zlecenie-podatek-i-kup","tag-koszty-uzyskania-przychodu-umowa-zlecenie-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Umowa zlecenie a KUP \u2013 kiedy 20%, 50% lub 0%? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Dowiedz si\u0119, jakie koszty uzyskania przychodu obowi\u0105zuj\u0105 przy umowie zleceniu. 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