{"id":1084,"date":"2025-03-21T15:24:10","date_gmt":"2025-03-21T15:24:10","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/?p=1084"},"modified":"2025-03-21T15:30:32","modified_gmt":"2025-03-21T15:30:32","slug":"skladka-zus-zdrowotna-w-2025-r-podatek-liniowy","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\/","title":{"rendered":"Sk\u0142adka ZUS zdrowotna w 2025 r. podatek liniowy"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"topic1\"><strong>Podstaw\u0119 obliczenia sk\u0142adki za dany miesi\u0105c stanowi doch\u00f3d (Przych\u00f3d \u2013 Koszty Uzyskania Przychodu), uzyskany w miesi\u0105cu poprzednim.<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Doch\u00f3d mo\u017ce zosta\u0107 pomniejszony o zap\u0142acone w danym miesi\u0105cu sk\u0142adki na ubezpieczenie spo\u0142eczne.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sk\u0142adka zdrowotna w przypadku podatku liniowego wynosi 4,9% od uzyskanego dochodu.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Miesi\u0119czna podstawa wymiaru sk\u0142adki w ca\u0142ym roku sk\u0142adkowym (1 lutego 2025 r. &#8211; 31 stycznia 2026 r.) nie mo\u017ce by\u0107 ni\u017csza od kwoty 75% minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w pierwszym dniu roku sk\u0142adkowego \u2013 3.499,50 z\u0142.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Zobacz tak\u017ce:&nbsp;<a href=\"https:\/\/taxeon.pl\/wiedza\/skladka-zdrowotna-w-lutym-2022-pierwsza-skladka-od-dochodu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Jak sprawdzi\u0107 wysoko\u015b\u0107 dochodu w programie Taxeon ustalonego na potrzeby wyliczenia sk\u0142adki zdrowotnej &gt;&gt;&nbsp;<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:500\">Sk\u0142adka nie mo\u017ce by\u0107 ni\u017csza od kwoty:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:500\">314,96 z\u0142 (za miesi\u0105ce od lutego 2025 r. do stycznia 2026 r.; tj. 9% podstawy wymiaru sk\u0142adki \u2013 3.499,50 z\u0142).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:500\">381,78 z\u0142 (za stycze\u0144 2025 r. \u2013 ostatni miesi\u0105c roku sk\u0142adkowego; tj. 9% podstawy wymiaru sk\u0142adki \u2013 4.242 z\u0142).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Rok sk\u0142adkowy w KPiR zaczyna si\u0119 w lutym 20XX i ko\u0144czy w styczniu 20XX+1. Minimalna sk\u0142adka zdrowotna ustalana jest na podstawie minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w pierwszym dniu roku sk\u0142adkowego.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Podstaw\u0119 obliczenia sk\u0142adki za dany miesi\u0105c stanowi doch\u00f3d (Przych\u00f3d \u2013 Koszty Uzyskania Przychodu), uzyskany w miesi\u0105cu poprzednim. Doch\u00f3d mo\u017ce zosta\u0107 pomniejszony o zap\u0142acone w danym miesi\u0105cu sk\u0142adki na ubezpieczenie spo\u0142eczne. Sk\u0142adka zdrowotna w przypadku podatku liniowego wynosi 4,9% od uzyskanego dochodu.&nbsp; Miesi\u0119czna podstawa wymiaru sk\u0142adki w ca\u0142ym roku sk\u0142adkowym (1 lutego 2025 r. &#8211; 31 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19,1],"tags":[],"class_list":["post-1084","post","type-post","status-publish","format-standard","hentry","category-skladki-zus-i-zus-dra","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sk\u0142adka ZUS zdrowotna w 2025 r. podatek liniowy - Taxeon baza wiedzy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxeon.pl\/wiedza\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sk\u0142adka ZUS zdrowotna w 2025 r. podatek liniowy - Taxeon baza wiedzy\" \/>\n<meta property=\"og:description\" content=\"Podstaw\u0119 obliczenia sk\u0142adki za dany miesi\u0105c stanowi doch\u00f3d (Przych\u00f3d \u2013 Koszty Uzyskania Przychodu), uzyskany w miesi\u0105cu poprzednim. 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Sk\u0142adka zdrowotna w przypadku podatku liniowego wynosi 4,9% od uzyskanego dochodu.&nbsp; Miesi\u0119czna podstawa wymiaru sk\u0142adki w ca\u0142ym roku sk\u0142adkowym (1 lutego 2025 r. &#8211; 31 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxeon.pl\/wiedza\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxeon baza wiedzy\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-21T15:24:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-03-21T15:30:32+00:00\" \/>\n<meta name=\"author\" content=\"Ewa Wrzosek\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napisane przez\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ewa Wrzosek\" \/>\n\t<meta name=\"twitter:label2\" content=\"Szacowany czas czytania\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuta\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/\"},\"author\":{\"name\":\"Ewa Wrzosek\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#\\\/schema\\\/person\\\/1925eaead1a2d21e9b9f62d273491c42\"},\"headline\":\"Sk\u0142adka ZUS zdrowotna w 2025 r. podatek liniowy\",\"datePublished\":\"2025-03-21T15:24:10+00:00\",\"dateModified\":\"2025-03-21T15:30:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/\"},\"wordCount\":195,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/#organization\"},\"articleSection\":[\"Sk\u0142adki ZUS i ZUS DRA\",\"Uncategorized\"],\"inLanguage\":\"pl-PL\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/\",\"url\":\"https:\\\/\\\/taxeon.pl\\\/wiedza\\\/skladka-zus-zdrowotna-w-2025-r-podatek-liniowy\\\/\",\"name\":\"Sk\u0142adka ZUS zdrowotna w 2025 r. podatek liniowy - 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