{"id":235,"date":"2022-03-14T00:00:00","date_gmt":"2022-03-14T00:00:00","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/2022\/03\/14\/skladka-zus-zdrowotna-w-2022-r-zasady-ogolne\/"},"modified":"2025-11-26T14:15:31","modified_gmt":"2025-11-26T14:15:31","slug":"skladka-zus-zdrowotna-w-2022-r-zasady-ogolne","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/skladka-zus-zdrowotna-w-2022-r-zasady-ogolne\/","title":{"rendered":"Sk\u0142adka ZUS zdrowotna zasady og\u00f3lne"},"content":{"rendered":"

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

Doch\u00f3d mo\u017ce zosta\u0107 pomniejszony o zap\u0142acone w danym miesi\u0105cu sk\u0142adki na ubezpieczenie spo\u0142eczne.<\/p>\n

Sk\u0142adka zdrowotna w przypadku skali podatkowej (zasad og\u00f3lnych) wynosi 9% od uzyskanego dochodu.\u00a0<\/strong><\/p>\n

Je\u017celi doch\u00f3d jest r\u00f3wny lub ni\u017cszy ni\u017c minimalne wynagrodzenie w 2024 (4242 z\u0142) sk\u0142adka zdrowotna wynosi: 381,78 z\u0142<\/p>\n

Uwaga! Dla roku 2023 r. – je\u017celi doch\u00f3d jest r\u00f3wny lub ni\u017cszy ni\u017c minimalne wynagrodzenie w 2023 (3490 z\u0142) sk\u0142adka zdrowotna wynosi: 314,10 z\u0142<\/p>\n

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

Oznacza to, \u017ce dla roku sk\u0142adkowego od lutego 2023 do stycznia 2024 minimalna sk\u0142adka wynosi 314,10 z\u0142.<\/p>\n

Dla roku sk\u0142adkowego luty 2024 stycze\u0144 2025 – 381,78 z\u0142.<\/p>\n","protected":false},"excerpt":{"rendered":"

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 skali podatkowej (zasad og\u00f3lnych) wynosi 9% od uzyskanego dochodu.\u00a0 Je\u017celi doch\u00f3d jest r\u00f3wny lub ni\u017cszy ni\u017c minimalne wynagrodzenie w 2024 (4242 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-235","post","type-post","status-publish","format-standard","hentry","category-skladki-zus-i-zus-dra"],"acf":[],"yoast_head":"\nSk\u0142adka ZUS zdrowotna zasady og\u00f3lne - 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-2022-r-zasady-ogolne\/\" \/>\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 zasady og\u00f3lne - 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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