{"id":24611,"date":"2026-08-31T12:27:30","date_gmt":"2026-08-31T10:27:30","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=24611"},"modified":"2026-08-31T13:09:00","modified_gmt":"2026-08-31T11:09:00","slug":"zus-dla-nowych-firm-z-jakich-ulg-moga-skorzystac-przedsiebiorcy","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zus-dla-nowych-firm-z-jakich-ulg-moga-skorzystac-przedsiebiorcy","title":{"rendered":"ZUS dla nowych firm \u2013 z jakich ulg mog\u0105 skorzysta\u0107 przedsi\u0119biorcy?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"24611\" class=\"elementor elementor-24611\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d2de66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d2de66\" 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-42c44e0\" data-id=\"42c44e0\" 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-fc679a2 elementor-widget elementor-widget-text-editor\" data-id=\"fc679a2\" 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;\">Koszty prowadzenia dzia\u0142alno\u015bci cz\u0119sto stanowi\u0105 najwi\u0119ksze wyzwanie dla pocz\u0105tkuj\u0105cych przedsi\u0119biorc\u00f3w. System ubezpiecze\u0144 spo\u0142ecznych oferuje jednak ulgi, kt\u00f3re pomagaj\u0105 ograniczy\u0107 wydatki na pocz\u0105tku dzia\u0142alno\u015bci.<\/span><b> ZUS dla nowych firm<\/b><span style=\"font-weight: 400;\"> obejmuje mi\u0119dzy innymi <\/span><b>Ulg\u0119 na start<\/b><\/span><span style=\"font-weight: 400;\"><span style=\"font-family: helvetica, arial, sans-serif;\"> oraz preferencyjne sk\u0142adki. Dzi\u0119ki nim mo\u017cesz znacz\u0105co obni\u017cy\u0107 koszty prowadzenia firmy w pierwszych latach dzia\u0142alno\u015bci. W artykule wyja\u015bniamy r\u00f3\u017cnice mi\u0119dzy dost\u0119pnymi ulgami oraz przedstawiamy stawki sk\u0142adek obowi\u0105zuj\u0105ce w 2026 roku. Dowiesz si\u0119 r\u00f3wnie\u017c, jakie warunki trzeba spe\u0142ni\u0107 i jak program ksi\u0119gowy mo\u017ce u\u0142atwi\u0107 prowadzenie ksi\u0119gowo\u015bci w Twojej firmie.<\/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-d8b7619 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d8b7619\" 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-4ea3354\" data-id=\"4ea3354\" 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-86da355 elementor-widget elementor-widget-heading\" data-id=\"86da355\" 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\">Czym jest ulga na start dla przedsi\u0119biorc\u00f3w?<\/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-bc74fe2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc74fe2\" 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-3567690\" data-id=\"3567690\" 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-d26b55e elementor-widget elementor-widget-text-editor\" data-id=\"d26b55e\" 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>Ulga na start<\/b> <b>zwalnia z op\u0142acania sk\u0142adek spo\u0142ecznych przez pierwsze 6 pe\u0142nych miesi\u0119cy prowadzenia dzia\u0142alno\u015bci gospodarczej.<\/b><span style=\"font-weight: 400;\"> W tym czasie przedsi\u0119biorca op\u0142aca wy\u0142\u0105cznie obowi\u0105zkow\u0105 sk\u0142adk\u0119 zdrowotn\u0105.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Dla os\u00f3b zak\u0142adaj\u0105cych pierwsz\u0105 firm\u0119 <\/span><b>Ulga na start<\/b><span style=\"font-weight: 400;\"> jest pierwszym etapem systemu preferencji ZUS. Jej celem jest ograniczenie koszt\u00f3w w pocz\u0105tkowym okresie prowadzenia dzia\u0142alno\u015bci. Dzi\u0119ki temu \u0142atwiej rozwija\u0107 firm\u0119 i pozyskiwa\u0107 pierwszych klient\u00f3w.<\/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-905b830 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"905b830\" 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-49d5a82\" data-id=\"49d5a82\" 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-85384fe elementor-widget elementor-widget-heading\" data-id=\"85384fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Jak prawid\u0142owo obliczy\u0107 okres ulgi?<\/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-c8243e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8243e2\" 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-24eb490\" data-id=\"24eb490\" 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-b4003bb elementor-widget elementor-widget-text-editor\" data-id=\"b4003bb\" 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;\">Okres ulgi obejmuje wy\u0142\u0105cznie pe\u0142ne miesi\u0105ce kalendarzowe. Rejestracja firmy pierwszego dnia miesi\u0105ca oznacza rozpocz\u0119cie ulgi od tego samego miesi\u0105ca. Przyk\u0142adowo dzia\u0142alno\u015b\u0107 rozpocz\u0119ta 1 marca korzysta z ulgi do ko\u0144ca sierpnia. Rejestracja od drugiego dnia miesi\u0105ca wyd\u0142u\u017ca okres preferencji. Przyk\u0142adowo firma za\u0142o\u017cona 2 marca korzysta z ulgi do ko\u0144ca wrze\u015bnia. Oznacza to niemal siedem miesi\u0119cy bez sk\u0142adek spo\u0142ecznych.<\/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-a4eaaad elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a4eaaad\" 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-4dfa532\" data-id=\"4dfa532\" 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-dc5eb9b elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"dc5eb9b\" 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\tPodczas Ulgi na start nie op\u0142acasz sk\u0142adek emerytalnych, rentowych, chorobowych ani wypadkowych. Zwolnienie obejmuje r\u00f3wnie\u017c obowi\u0105zkowe wp\u0142aty na Fundusz Pracy.\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-c5a2027 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5a2027\" 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-d1c0fe6\" data-id=\"d1c0fe6\" 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-ae0fdf6 elementor-widget elementor-widget-spacer\" data-id=\"ae0fdf6\" 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-c9ca71a elementor-widget elementor-widget-heading\" data-id=\"c9ca71a\" 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\">Ile wynosi preferencyjny ZUS dla nowych firm przez pierwsze 24 miesi\u0105ce?<\/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-12707f1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12707f1\" 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-136aa86\" data-id=\"136aa86\" 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-3c9953c elementor-widget elementor-widget-text-editor\" data-id=\"3c9953c\" 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>Preferencyjny ZUS pozwala op\u0142aca\u0107 sk\u0142adki spo\u0142eczne od podstawy wynosz\u0105cej 30% minimalnego wynagrodzenia<\/b><span style=\"font-weight: 400;\">. Ulga przys\u0142uguje przez 24 pe\u0142ne miesi\u0105ce po zako\u0144czeniu Ulgi na start. Dzi\u0119ki temu miesi\u0119czne obci\u0105\u017cenia s\u0105 znacznie ni\u017csze od standardowych sk\u0142adek.<\/span><\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po zako\u0144czeniu Ulgi na start przedsi\u0119biorca automatycznie przechodzi na preferencyjne sk\u0142adki ZUS. Przez kolejne dwa lata podstawa sk\u0142adek pozostaje powi\u0105zana z minimalnym wynagrodzeniem. Takie rozwi\u0105zanie u\u0142atwia stopniowe zwi\u0119kszanie koszt\u00f3w prowadzenia dzia\u0142alno\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-242a751 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"242a751\" 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-edbd496\" data-id=\"edbd496\" 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-409b4b3 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"409b4b3\" 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\tW 2026 roku minimalne wynagrodzenie wynosi 4 806 z\u0142 brutto. Minimalna podstawa preferencyjnych sk\u0142adek wynosi wi\u0119c 1 441,80 z\u0142. Stanowi ona 30% obowi\u0105zuj\u0105cego minimalnego wynagrodzenia.\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-ebf80eb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebf80eb\" 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-8bc1fbc\" data-id=\"8bc1fbc\" 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-c8ef0fe elementor-widget elementor-widget-spacer\" data-id=\"c8ef0fe\" 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-9496bf1 elementor-widget elementor-widget-heading\" data-id=\"9496bf1\" 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\">Preferencyjny ZUS a pe\u0142ny ZUS w 2026 roku<\/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-c6fef76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c6fef76\" 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-56996d4\" data-id=\"56996d4\" 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-56c219f elementor-widget elementor-widget-text-editor\" data-id=\"56c219f\" 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;\">Poni\u017csza zestawienie przedstawia wysoko\u015b\u0107 poszczeg\u00f3lnych sk\u0142adek w 2026 roku. Zestawienie pokazuje r\u00f3wnie\u017c skal\u0119 oszcz\u0119dno\u015bci wynikaj\u0105c\u0105 z preferencyjnego ZUS.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc7dd93 elementor-widget elementor-widget-text-editor\" data-id=\"cc7dd93\" 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<ul><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka emerytalna: <\/b>Stawka % <b>&#8211; <span style=\"font-weight: 400;\">19,52%; preferencyjny ZUS 2026 (podstawa: 1 441,80 z\u0142) &#8211; 281,44 z\u0142; pe\u0142ny ZUS 2026 (podstawa: 5 652,00 z\u0142) &#8211; 1 103,27 z\u0142; miesi\u0119czna oszcz\u0119dno\u015b\u0107 &#8211; 821,83 z\u0142.<\/span><\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka rentowa: <\/b>Stawka % <b>&#8211; <span style=\"font-weight: 400;\">8,00%<\/span><span style=\"font-weight: 400;\">; preferencyjny ZUS 2026 (podstawa: 1 441,80 z\u0142) &#8211; 115,34 z\u0142; pe\u0142ny ZUS 2026 (podstawa: <br \/>5 652,00 z\u0142) &#8211; 452,16 z\u0142; miesi\u0119czna oszcz\u0119dno\u015b\u0107 &#8211; 336,82 z\u0142.<\/span><\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka chorobowa <i><span style=\"font-weight: 400;\">(dobrowolna)<\/span><\/i>: <\/b>Stawka % <b>&#8211; <\/b>2,45<b><span style=\"font-weight: 400;\">%<\/span><span style=\"font-weight: 400;\">; preferencyjny ZUS 2026 (podstawa: 1 441,80 z\u0142) &#8211; 35,32 z\u0142; pe\u0142ny ZUS 2026 (podstawa: 5 652,00 z\u0142) &#8211; 138,47 z\u0142; miesi\u0119czna oszcz\u0119dno\u015b\u0107 &#8211; 103,15 z\u0142.<\/span><\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Sk\u0142adka wypadkowa <i><span style=\"font-weight: 400;\">(stopa 1,67%):<\/span><\/i>\u00a0<\/b>Stawka % <b>&#8211; <span style=\"font-weight: 400;\">1,67%<\/span><\/b><b><span style=\"font-weight: 400;\">; preferencyjny ZUS 2026 (podstawa: 1 441,80 z\u0142) &#8211; 24,08 z\u0142; pe\u0142ny ZUS 2026 (podstawa: 5 652,00 z\u0142) &#8211; 94,39 z\u0142; miesi\u0119czna oszcz\u0119dno\u015b\u0107 &#8211; 70,31 z\u0142.<\/span><\/b><\/span><\/li><li><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Fundusz Pracy i Solidarno\u015bciowy: <\/b>Stawka % <b>&#8211; <span style=\"font-weight: 400;\">2,45<\/span><span style=\"font-weight: 400;\">%<\/span><\/b><b><span style=\"font-weight: 400;\">; preferencyjny ZUS 2026 (podstawa: 1 441,80 z\u0142) &#8211; 0,00 z\u0142; pe\u0142ny ZUS 2026 (podstawa: 5 652,00 z\u0142) &#8211; 138,47 z\u0142; miesi\u0119czna oszcz\u0119dno\u015b\u0107 &#8211; 138,47 z\u0142.<\/span><\/b><\/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-e8a79f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e8a79f3\" 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-5edf8de\" data-id=\"5edf8de\" 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-36abdc4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"36abdc4\" 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\tKorzystaj\u0105c z ZUS-u preferencyjnego, przedsi\u0119biorca zachowuje w swoim bud\u017cecie ponad 17 600 z\u0142 rocznie (oraz ponad 35 000 z\u0142 w trakcie ca\u0142ego 24-miesi\u0119cznego okresu). Do powy\u017cszych kwot nale\u017cy doliczy\u0107 sk\u0142adk\u0119 zdrowotn\u0105, kt\u00f3ra jest rozliczana indywidualnie w zale\u017cno\u015bci od wybranej formy opodatkowania (dla skali podatkowej minimalna sk\u0142adka zdrowotna od lutego 2026 r. wynosi 432,54 z\u0142).\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-3e5f736 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e5f736\" 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-7e4627d\" data-id=\"7e4627d\" 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-4114919 elementor-widget elementor-widget-spacer\" data-id=\"4114919\" 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-f3ebb08 elementor-widget elementor-widget-heading\" data-id=\"f3ebb08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jakie warunki trzeba spe\u0142ni\u0107, aby uzyska\u0107 preferencyjny ZUS dla nowo otwartych firm?\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-a46767a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a46767a\" 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-a2bba9a\" data-id=\"a2bba9a\" 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-2126732 elementor-widget elementor-widget-text-editor\" data-id=\"2126732\" 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;\">Korzystanie z preferencyjnego ZUS wymaga spe\u0142nienia kilku ustawowych warunk\u00f3w. Mi\u0119dzy innymi nie mo\u017cesz \u015bwiadczy\u0107 us\u0142ug na rzecz by\u0142ego pracodawcy oraz prowadzi\u0107 pozarolniczej dzia\u0142alno\u015bci gospodarczej w ci\u0105gu ostatnich 60 miesi\u0119cy.<\/span><\/p><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Przepisy ograniczaj\u0105 mo\u017cliwo\u015b\u0107 nadu\u017cywania ulg przez osoby przechodz\u0105ce z etatu na samozatrudnienie. Dlatego przed zg\u0142oszeniem warto sprawdzi\u0107, czy spe\u0142niasz wszystkie wymagania.<\/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-2795c40 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2795c40\" 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-2f48475\" data-id=\"2f48475\" 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-1ed004d elementor-widget elementor-widget-text-editor\" data-id=\"1ed004d\" 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>Warunki korzystania z preferencyjnego ZUS<\/b><\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Musisz rozpoczyna\u0107 dzia\u0142alno\u015b\u0107 po raz pierwszy lub po co najmniej 60 miesi\u0105cach od jej zako\u0144czenia.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie mo\u017cesz wykonywa\u0107 dla by\u0142ego pracodawcy tych samych obowi\u0105zk\u00f3w co na etacie.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Ograniczenie dotyczy bie\u017c\u0105cego oraz poprzedniego roku kalendarzowego.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Z preferencji nie skorzystaj\u0105 wsp\u00f3lnicy sp\u00f3\u0142ek jawnych, komandytowych, partnerskich oraz jednoosobowych sp\u00f3\u0142ek z o.o.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zawieszenie dzia\u0142alno\u015bci nie wyd\u0142u\u017ca okresu obowi\u0105zywania Ulgi na start ani preferencyjnego ZUS.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Okres ulg biegnie nieprzerwanie, niezale\u017cnie od zawieszenia dzia\u0142alno\u015bci.<\/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-a52320b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a52320b\" 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-2aabf8c\" data-id=\"2aabf8c\" 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-bce69ef elementor-widget elementor-widget-heading\" data-id=\"bce69ef\" 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\">Rozliczanie ZUS-u dla nowych firm w programie Formsoft SKP<sup>\u00ae<\/sup><\/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-5b7b512 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b7b512\" 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-6be9cef\" data-id=\"6be9cef\" 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-7ceb90a elementor-widget elementor-widget-text-editor\" data-id=\"7ceb90a\" 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;\">W <\/span><b>programie ksi\u0119gowym Formsoft SKP<sup>\u00ae <\/sup><\/b><span style=\"font-weight: 400;\">z \u0142atwo\u015bci\u0105 obliczysz<\/span><b> sk\u0142adki ZUS dla nowych firm.<\/b><span style=\"font-weight: 400;\"> Oprogramowanie automatycznie uwzgl\u0119dnia obowi\u0105zuj\u0105ce ulgi oraz przygotowuje wymagane deklaracje, w tym ZUS DRA. Dzi\u0119ki temu ogranicza ryzyko b\u0142\u0119d\u00f3w i usprawnia terminowe rozliczenia z ZUS.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><b>Formsoft SKP<sup>\u00ae<\/sup><\/b><span style=\"font-weight: 400;\"> sprawdzi si\u0119 zar\u00f3wno podczas samodzielnego prowadzenia ksi\u0119gowo\u015bci, jak i we wsp\u00f3\u0142pracy z biurem rachunkowym. <\/span><a href=\"https:\/\/www.ksiega-podatkowa.pl\/dla-firm\/start\"><span style=\"font-weight: 400;\">Sprawd\u017a, co jeszcze oferuje program.<\/span><\/a><\/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-75a28f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75a28f8\" 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-04b3fc9\" data-id=\"04b3fc9\" 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-5293563 elementor-widget elementor-widget-image\" data-id=\"5293563\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ksiega-podatkowa.pl\/wyprobuj-bezplatnie\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1120\" height=\"236\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg\" class=\"attachment-full size-full wp-image-20585\" alt=\"banner skp akademia\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy.jpg 1120w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-300x63.jpg 300w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-1024x216.jpg 1024w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2025\/10\/banner_skp_bazawiedzy-768x162.jpg 768w\" sizes=\"(max-width: 1120px) 100vw, 1120px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\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-014ca99 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"014ca99\" 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-7fcd935\" data-id=\"7fcd935\" 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-2e83b29 elementor-widget elementor-widget-spacer\" data-id=\"2e83b29\" 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-61bed75 elementor-widget elementor-widget-heading\" data-id=\"61bed75\" 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\">\nZUS w nowej firmie \u2013 podsumowanie i rekomendacje dla przedsi\u0119biorc\u00f3w\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-f28faba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f28faba\" 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-7a2683b\" data-id=\"7a2683b\" 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-d3a7028 elementor-widget elementor-widget-text-editor\" data-id=\"d3a7028\" 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>ZUS dla nowych firm obejmuje dwa etapy ulg. S\u0105 to Ulga na start oraz 24 miesi\u0105ce preferencyjnych sk\u0142adek.<\/b><span style=\"font-weight: 400;\"> Warto wykorzysta\u0107 oba rozwi\u0105zania, poniewa\u017c \u0142\u0105czne oszcz\u0119dno\u015bci mog\u0105 si\u0119gn\u0105\u0107 blisko 40 000 z\u0142 w ci\u0105gu pierwszych 2,5 roku.<\/span><\/span><\/p><p><span style=\"font-family: helvetica, arial, sans-serif;\"><span style=\"font-weight: 400;\">Nale\u017cy jednak pami\u0119ta\u0107 o zagro\u017ceniach, m.in. przeoczeniu termin\u00f3w zg\u0142osze\u0144 i zmian w ZUS. Korzystaj\u0105c ze sprawdzonego programu ksi\u0119gowego ju\u017c od pocz\u0105tku dzia\u0142alno\u015bci masz pewno\u015b\u0107, \u017ce jeste\u015b zawsze na bie\u017c\u0105co. Wypr\u00f3buj Formsoft SKP przez 60 dni za darmo i bez zobowi\u0105za\u0144. Przekonaj si\u0119 jak proste mo\u017ce by\u0107 prowadzenie firmy kiedy masz <\/span><b>dobre oprogramowanie ksi\u0119gowe.<\/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-618d548 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"618d548\" 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-c894f22\" data-id=\"c894f22\" 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-f2f6dec elementor-widget elementor-widget-heading\" data-id=\"f2f6dec\" 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 - 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-dddcea6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dddcea6\" 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-70af8bd\" data-id=\"70af8bd\" 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-ddbf466 elementor-widget elementor-widget-accordion\" data-id=\"ddbf466\" 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-2321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2321\" 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 ulga na start zwalnia ze sk\u0142adki zdrowotnej?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2321\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie, ulga na start zwalnia wy\u0142\u0105cznie z op\u0142acania sk\u0142adek na ubezpieczenia spo\u0142eczne (emerytalne, rentowe, chorobowe, wypadkowe). Ka\u017cdy przedsi\u0119biorca, nawet nowo zarejestrowany, musi op\u0142aca\u0107 sk\u0142adk\u0119 na ubezpieczenie zdrowotne.<\/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-2322\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2322\" 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 zg\u0142osi\u0107 firm\u0119 do ulgi na ZUS dla nowych firm?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2322\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Zg\u0142oszenia dokonuje si\u0119 poprzez druk ZUS ZZA (je\u015bli korzystasz z ulgi na start) z odpowiednim kodem tytu\u0142u ubezpieczenia (zazwyczaj 05 40 XX) w terminie 7 dni od daty rozpocz\u0119cia prowadzenia dzia\u0142alno\u015bci gospodarczej.<\/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-2323\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2323\" 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\">Co si\u0119 dzieje po up\u0142ywie preferencyjnego ZUS-u dla nowych firm?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2323\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Po up\u0142ywie 24 miesi\u0119cy preferencyjnych sk\u0142adek przedsi\u0119biorca przechodzi na tzw. Ma\u0142y ZUS Plus (je\u015bli spe\u0142nia kryterium przychodowe do 120 000 z\u0142 rocznie) lub musi zacz\u0105\u0107 op\u0142aca\u0107 pe\u0142ny (du\u017cy) ZUS wyliczany od 60% prognozowanego przeci\u0119tnego wynagrodzenia.<\/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-2324\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2324\" 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 praca na etacie wyklucza ni\u017cszy ZUS dla nowych firm?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2324\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Nie wyklucza, o ile jako przedsi\u0119biorca nie \u015bwiadczysz tych samych us\u0142ug na rzecz swojego obecnego pracodawcy, kt\u00f3re wykonujesz w ramach umowy o prac\u0119. \u0141\u0105czenie etatu z firm\u0105 powoduje tzw. zbieg tytu\u0142\u00f3w do ubezpiecze<\/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-2325\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2325\" 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 mo\u017cna zrezygnowa\u0107 z ulgi na ZUS i p\u0142aci\u0107 pe\u0142ne sk\u0142adki?<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2325\"><p><span style=\"font-weight: 400; font-family: helvetica, arial, sans-serif;\">Tak, korzystanie z ulg na ubezpieczenia spo\u0142eczne dla nowych firm jest dobrowolne. Mo\u017cesz w ka\u017cdej chwili zrezygnowa\u0107 z preferencji i zg\u0142osi\u0107 si\u0119 do pe\u0142nych sk\u0142adek, by np. budowa\u0107 wy\u017csz\u0105 podstaw\u0119 do zasi\u0142ku chorobowego lub macierzy\u0144skiego.<\/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-cd12e9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd12e9a\" 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-335c996\" data-id=\"335c996\" 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-c2cddb2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"c2cddb2\" 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-e3e6764 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3e6764\" 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-d19dd34\" data-id=\"d19dd34\" 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-5b709f2 elementor-widget elementor-widget-text-editor\" data-id=\"5b709f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Autor: Ewelina Mandziuk<\/strong><\/span><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-545fb25 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"545fb25\" 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-162ddde\" data-id=\"162ddde\" 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-5b1ffef elementor-widget elementor-widget-heading\" data-id=\"5b1ffef\" 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-b75408a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b75408a\" 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-a42732f\" data-id=\"a42732f\" 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-306b584 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"306b584\" 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\/leasing-dla-nowych-firm-jak-uzyskac-finansowanie\" 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\">Leasing dla nowych firm. Jak uzyska\u0107 finansowanie?<\/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-uzyskac-dofinansowanie-na-zalozenie-firmy-w-2026\" 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 uzyska\u0107 dofinansowanie na za\u0142o\u017cenie firmy w 2026?<\/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-obowiazki-naklada-kasa-fiskalna-na-firme-w-2026-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 obowi\u0105zki nak\u0142ada kasa fiskalna na firm\u0119 w 2026 roku?<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<div class=\"heateor_sss_sharing_container heateor_sss_horizontal_sharing\" data-heateor-ss-offset=\"0\" data-heateor-sss-href='https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/zus-dla-nowych-firm-z-jakich-ulg-moga-skorzystac-przedsiebiorcy'><div class=\"heateor_sss_sharing_ul\"><a aria-label=\"Facebook\" class=\"heateor_sss_facebook\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https%3A%2F%2Fwww.ksiega-podatkowa.pl%2Fakademia-skp%2Fzus-dla-nowych-firm-z-jakich-ulg-moga-skorzystac-przedsiebiorcy\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" 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System ubezpiecze\u0144 spo\u0142ecznych oferuje jednak ulgi, kt\u00f3re pomagaj\u0105 ograniczy\u0107 wydatki&#8230;<\/p>\n","protected":false},"author":1,"featured_media":24612,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[314],"tags":[540,1328,1329,1330,1331],"class_list":["post-24611","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes","tag-ulga-na-start-zus","tag-zus-dla-nowych-firm","tag-preferencyjny-zus","tag-ulgi-zus-dla-nowych-firm","tag-skladki-zus-dla-nowych-firm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ZUS dla nowych firm \u2013 z jakich ulg mog\u0105 skorzysta\u0107 przedsi\u0119biorcy? - Formsoft SKP\u00ae<\/title>\n<meta name=\"description\" content=\"Planujesz za\u0142o\u017cenie firmy? 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