{"id":242,"date":"2022-03-14T00:00:00","date_gmt":"2022-03-14T00:00:00","guid":{"rendered":"https:\/\/taxeon.pl\/wiedza\/2022\/03\/14\/skladka-zdrowotna-a-zawieszenie-dzialalnosci\/"},"modified":"2025-11-25T15:03:02","modified_gmt":"2025-11-25T15:03:02","slug":"skladka-zdrowotna-a-zawieszenie-dzialalnosci","status":"publish","type":"post","link":"https:\/\/taxeon.pl\/wiedza\/skladka-zdrowotna-a-zawieszenie-dzialalnosci\/","title":{"rendered":"Sk\u0142adka zdrowotna, a zawieszenie dzia\u0142alno\u015bci"},"content":{"rendered":"

Je\u017celi przedsi\u0119biorca zawiesza prowadzenie dzia\u0142alno\u015bci ma to wp\u0142yw na ustalenie podstawy wymiaru sk\u0142adki na ubezpieczenie zdrowotne:<\/b><\/p>\n

    \n
  1. Skala podatkowa\/Podatek liniowy – pomija si\u0119 przychody i koszty z okresu zawieszenia dzia\u0142alno\u015bci w obliczeniu dochodu z dzia\u0142alno\u015bci gospodarczej przy okre\u015bleniu podstawy sk\u0142adki<\/li>\n
  2. Rycza\u0142t ewidencjonowany – pomija si\u0119 przychody z okresu zawieszenia dzia\u0142alno\u015bci ustalane dla cel\u00f3w wyboru w\u0142a\u015bciwej kwoty odnoszonej do podstawy miesi\u0119cznego wynagrodzenia<\/li>\n<\/ol>\n

    W programie Taxeon zawieszenie i wznowienie prowadzenia dzia\u0142alno\u015bci U\u017cytkownik mo\u017ce zaznaczy\u0107 w sekcji USTAWIENIA (obszar „pozosta\u0142e).<\/p>\n","protected":false},"excerpt":{"rendered":"

    Je\u017celi przedsi\u0119biorca zawiesza prowadzenie dzia\u0142alno\u015bci ma to wp\u0142yw na ustalenie podstawy wymiaru sk\u0142adki na ubezpieczenie zdrowotne: Skala podatkowa\/Podatek liniowy – pomija si\u0119 przychody i koszty z okresu zawieszenia dzia\u0142alno\u015bci w obliczeniu dochodu z dzia\u0142alno\u015bci gospodarczej przy okre\u015bleniu podstawy sk\u0142adki Rycza\u0142t ewidencjonowany – pomija si\u0119 przychody z okresu zawieszenia dzia\u0142alno\u015bci ustalane dla cel\u00f3w wyboru w\u0142a\u015bciwej kwoty […]<\/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-242","post","type-post","status-publish","format-standard","hentry","category-skladki-zus-i-zus-dra"],"acf":[],"yoast_head":"\nSk\u0142adka zdrowotna, a zawieszenie dzia\u0142alno\u015bci - 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-zdrowotna-a-zawieszenie-dzialalnosci\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sk\u0142adka zdrowotna, a zawieszenie dzia\u0142alno\u015bci - 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