{"id":444,"date":"2018-10-31T10:22:36","date_gmt":"2018-10-31T09:22:36","guid":{"rendered":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/?p=444"},"modified":"2026-07-16T08:59:53","modified_gmt":"2026-07-16T06:59:53","slug":"rozliczanie-wspolnikow","status":"publish","type":"post","link":"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/rozliczanie-wspolnikow","title":{"rendered":"Rozliczanie wsp\u00f3lnik\u00f3w"},"content":{"rendered":"<p>Uwaga! Zwracamy uwag\u0119, \u017ce przedstawione tu porady to jedynie instrukcja i nale\u017cy j\u0105 dostosowa\u0107 do swoich potrzeb.<\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Zobacz r\u00f3wnie\u017c<\/strong><\/span> <strong><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/film-rozliczanie-wspolnikow\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 14pt;\">FILM INSTRUKTA\u017bOWY &gt;<\/span><\/a><\/strong><\/p>\n<p>W przypadku sp\u00f3\u0142ki os\u00f3b fizycznych nale\u017cy w programie za\u0142o\u017cy\u0107 dwie (lub wi\u0119cej w zale\u017cno\u015bci ilu jest wsp\u00f3lnik\u00f3w) firmy.<\/p>\n<p>Dla 2 wsp\u00f3lnik\u00f3w zak\u0142adamy dwie firmy, np:<\/p>\n<p>\u2022 <strong>firm\u0119 Malinka<\/strong> &#8211; dla ca\u0142o\u015bci ksi\u0119gowa\u0144 i wyliczania sk\u0142adek i zaliczki na podatek pierwszego wsp\u00f3lnika<\/p>\n<p>\u2022 <strong>firm\u0119 wsp\u00f3lnik<\/strong> &#8211; dla wyliczania sk\u0142adek i zaliczki na podatek drugiego wsp\u00f3lnika.<\/p>\n<p><a href=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow1.zoom80_popr.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-7396\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow1.zoom80_popr.jpg\" alt=\"\" width=\"592\" height=\"311\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow1.zoom80_popr.jpg 592w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow1.zoom80_popr-300x158.jpg 300w\" sizes=\"(max-width: 592px) 100vw, 592px\" \/><\/a><\/p>\n<p>Sk\u0142adki oraz zaliczk\u0119 wyliczamy niezale\u017cnie w dw\u00f3ch firmach.<\/p>\n<p>Aby prawid\u0142owo by\u0142 wyliczony podatek nale\u017cy podczas pierwszego wyliczania wskaza\u0107 \u0179r\u00f3d\u0142a odlicze\u0144 i \u0179r\u00f3d\u0142a obrot\u00f3w aby program wiedzia\u0142 sk\u0105d pobra\u0107 w\u0142a\u015bciwe warto\u015bci. Jest to operacja jednorazowa &#8211; przy kolejnych miesi\u0105cach wystarczy zaktualizowa\u0107 formularz.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-446\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow2.jpg\" alt=\"\" width=\"423\" height=\"188\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow2.jpg 423w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow2-300x133.jpg 300w\" sizes=\"(max-width: 423px) 100vw, 423px\" \/><\/p>\n<p>Przy wyliczaniu zaliczki na podatek w ka\u017cdej z firm w \u017ar\u00f3d\u0142ach obrot\u00f3w nale\u017cy wskaza\u0107 w\u0142a\u015bciw\u0105 firm\u0119, w kt\u00f3rej prowadzi si\u0119 ksi\u0119gowania oraz odpowiedni udzia\u0142 procentowy wsp\u00f3lnika.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-447\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3.jpg\" alt=\"\" width=\"535\" height=\"339\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3.jpg 535w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3-300x190.jpg 300w\" sizes=\"(max-width: 535px) 100vw, 535px\" \/><\/p>\n<p>W \u017ar\u00f3d\u0142ach odlicze\u0144 nale\u017cy wskaza\u0107 firm\u0119 w\u0142a\u015bciw\u0105, w kt\u00f3rej prowadzona jest ksi\u0119gowo\u015b\u0107 sp\u00f3\u0142ki i obliczane s\u0105 sk\u0142adki na ubezpieczenie wsp\u00f3lnika oraz wskaza\u0107 wsp\u00f3lnika jako Osob\u0119 1 w firmie 1.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-448\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow4.jpg\" alt=\"\" width=\"530\" height=\"467\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow4.jpg 530w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow4-300x264.jpg 300w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/p>\n<p>Dla kolejnych wsp\u00f3lnik\u00f3w winno si\u0119 utworzy\u0107 odr\u0119bne firmy, u\u017cywane wy\u0142\u0105cznie do wyliczania zaliczek na podatek. W firmach tych prowadzi\u0107 jedynie sprawy ZUS zwi\u0105zane z obliczaniem sk\u0142adek na ubezpieczenie spo\u0142eczne i zdrowotne wsp\u00f3lnik\u00f3w.<\/p>\n<p>W \u017ar\u00f3d\u0142ach obrot\u00f3w firm utworzonych dla wylicze\u0144 sk\u0142adek wsp\u00f3lnik\u00f3w (w tym przypadku firmy &#8222;<strong>wsp\u00f3lnik<\/strong>&#8222;) nale\u017cy wskaza\u0107 w\u0142a\u015bciw\u0105 firm\u0119, w kt\u00f3rej prowadzi si\u0119 ksi\u0119gowania oraz odpowiedni udzia\u0142 procentowy poszczeg\u00f3lnych wsp\u00f3lnik\u00f3w.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-449\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3-1.jpg\" alt=\"\" width=\"535\" height=\"339\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3-1.jpg 535w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow3-1-300x190.jpg 300w\" sizes=\"(max-width: 535px) 100vw, 535px\" \/><\/p>\n<p>W \u017ar\u00f3d\u0142ach odlicze\u0144 poszczeg\u00f3lnych wsp\u00f3lnik\u00f3w nale\u017cy wskaza\u0107 firmy, w kt\u00f3rych obliczane s\u0105 sk\u0142adki na ubezpieczenie tych wsp\u00f3lnik\u00f3w oraz wskaza\u0107 ich jako Osob\u0119 1.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-450\" src=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow5.jpg\" alt=\"\" width=\"530\" height=\"467\" srcset=\"https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow5.jpg 530w, https:\/\/www.ksiega-podatkowa.pl\/akademia-skp\/wp-content\/uploads\/2018\/10\/rozliczaniewspolnikow5-300x264.jpg 300w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/p>\n<p>Zwracamy uwag\u0119, \u017ce sk\u0142adki wsp\u00f3lnik\u00f3w mo\u017cna wylicza\u0107 w module P\u0142ace i ZUS i pobiera\u0107 je do wyliczenia zaliczki na podatek dochodowy za pomoc\u0105 klawisza <strong>[Aktualizacja]<\/strong> lub te\u017c mo\u017cna r\u0119cznie wprowadza\u0107 wielko\u015b\u0107 sk\u0142adek do odpowiednich p\u00f3l formularza. W takim przypadku nale\u017cy zostawi\u0107 puste \u0179r\u00f3d\u0142a odlicze\u0144.<\/p>\n<p>Jakkolwiek s\u0105 sk\u0142adki wprowadzane do formularza dla ka\u017cdego wsp\u00f3lnika nale\u017cy formularz taki generowa\u0107 w osobnej firmie.<\/p>\n<p>Udzia\u0142y mo\u017cna wpisywa\u0107 w postaci procentowej np. 25 lub w postaci u\u0142amka np. 1\/4.<br \/>\nPosta\u0107 u\u0142amkowa jest zalecana przy udzia\u0142ach typu: 1\/3, 1\/7, itp. jako daj\u0105ca dok\u0142adniejsze obliczenia. W\u00f3wczas do formularza pobierane s\u0105 za ka\u017cdy miesi\u0105c przychody i koszty sp\u00f3\u0142ki w tej cz\u0119\u015bci. Po podziale tych kwot s\u0105 one zaokr\u0105glane do pe\u0142nych groszy i z tych kwot wyliczany jest narastaj\u0105cy doch\u00f3d \/ strata. Ma to odzwierciedlenie w tabeli obrot\u00f3w rozwijanej w formularza.<\/p>\n<p>W sytuacji np. udzia\u0142u 50%, gdy kwota np. przychodu jest nieparzysta w\u00f3wczas cz\u0119\u015b\u0107 przypadaj\u0105ca na wsp\u00f3lnika b\u0119dzie o p\u00f3\u0142 grosza zaokr\u0105glona w g\u00f3r\u0119. W skrajnej sytuacji na koniec roku wsp\u00f3lnik mo\u017ce wykazywa\u0107 przych\u00f3d o 6 groszy wy\u017cszy ni\u017c wynika z przychodu sp\u00f3\u0142ki. W praktyce rozbie\u017cno\u015bci te wynosz\u0105 dla obrot\u00f3w ok. 2-3 groszy nie wp\u0142ywaj\u0105 na wysoko\u015b\u0107 obliczanego podatku. Ostatecznie s\u0105 rozliczane przy rozliczeniu rocznym.<\/p>\n<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\/rozliczanie-wspolnikow'><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%2Frozliczanie-wspolnikow\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\" style=\"font-size:32px!important;box-shadow:none;display:inline-block;vertical-align:middle\"><span class=\"heateor_sss_svg\" style=\"background-color:#0765FE;width:35px;height:35px;border-radius:999px;display:inline-block;opacity:1;float:left;font-size:32px;box-shadow:none;display:inline-block;font-size:16px;padding:0 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