{"id":2088,"date":"2024-03-22T11:00:00","date_gmt":"2024-03-22T10:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2088"},"modified":"2025-04-25T07:35:36","modified_gmt":"2025-04-25T05:35:36","slug":"zmiany-w-skladce-zdrowotnej-dla-przedsiebiorcow-od-2025-roku","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/03\/22\/zmiany-w-skladce-zdrowotnej-dla-przedsiebiorcow-od-2025-roku\/","title":{"rendered":"Zmiany w sk\u0142adce zdrowotnej dla przedsi\u0119biorc\u00f3w od 2025 roku\u00a0"},"content":{"rendered":"\n<section class=\"post-header section max-w-full\">\n<div class=\"post-header__inner-container inner-container is-root-container\">\n<div class=\"post-terms taxonomy-category\">\n\t<span class=\"screen-reader-text\">\n\t\tPost terms:\t<\/span>\n\t<ul class=\"post-terms__list\">\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/alert\/\" class=\"post-term\">Alert<\/a>\n\t\t\t<\/li>\n\t\t\t\t\t<li class=\"post-terms__list-item\">\n\t\t\t\t<a href=\"https:\/\/koda-advisory.pl\/pl\/blog\/category\/place-hr\/\" class=\"post-term\">P\u0142ace &amp; HR<\/a>\n\t\t\t<\/li>\n\t\t\t<\/ul>\n<\/div>\n\n\n\n<h1 class=\"post-header__title heading max-w-wide txt-center\"><strong>Zmiany w sk\u0142adce zdrowotnej dla przedsi\u0119biorc\u00f3w od 2025 roku<\/strong>&nbsp;<\/h1>\n\n\n\n<div class=\"post-date\">\n\t<span class=\"screen-reader-text\">\n\t\tPublished on:\t<\/span>\n\t<time class=\"post-date__published\" datetime=\"2024-03-22T11:00:00+01:00\">\n\t\t22 marca, 2024 11:00 am\t<\/time>\n<\/div>\n<\/div>\n<\/section>\n\n\n\n<section class=\"post-content section max-w-full\">\n<div class=\"post-content__inner-container inner-container is-root-container\">\n<figure class=\"post-content__image image max-w-wide\"><div class=\"inner-container r-2:1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-scaled.jpg\" class=\"wp-image-1846 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/01\/marek-studzinski-dInhWDrw38E-unsplash-512x341.jpg 512w\" sizes=\"auto, (max-width: 2560px) 100vw, 2560px\" \/><\/div><\/figure>\n\n\n\n<div class=\"post-content__sidebar container\">\n<div class=\"post-content__sidebar-content container\">\n<nav class=\"toc\"><ul class=\"toc__list\">\n<li class=\"toc__list-item\"><a href=\"#wstep\" class=\"toc__link js-toc-link\">Wst\u0119p<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#urlop\" class=\"toc__link js-toc-link\">Skala podatkowa<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#PIT\" class=\"toc__link js-toc-link\">Podatek liniowy<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#IWA\" class=\"toc__link js-toc-link\">Rycza\u0142t od przychod\u00f3w ewidencjonowanych<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Kontakt<\/a><\/li>\n<\/ul><\/nav>\n<\/div>\n<\/div>\n\n\n\n<div class=\"post-content__main container\">\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Ministerstwo Finans\u00f3w przedstawi\u0142o za\u0142o\u017cenia nowych zasad p\u0142acenia sk\u0142adki zdrowotnej przez przedsi\u0119biorc\u00f3w od 1 stycznia 2025 roku. <\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Wed\u0142ug zapowiedzi na zmianach zyska 93% przedsi\u0119biorc\u00f3w rozliczaj\u0105cych podatek PIT, a dzi\u0119ki zmniejszeniu obowi\u0105zk\u00f3w rozliczeniowych system obliczania sk\u0142adek b\u0119dzie bardziej przejrzysty. Zlikwidowany zostanie r\u00f3wnie\u017c absurd p\u0142acenia sk\u0142adki zdrowotnej od zbycia \u015brodk\u00f3w trwa\u0142ych<strong>.<\/strong>&nbsp;<\/p>\n\n\n\n<p id=\"wstep\" class=\"text is-style-lead max-w-extra-wide\">Nowe zasady p\u0142acenia sk\u0142adki zdrowotnej obejm\u0105 wszystkich przedsi\u0119biorc\u00f3w rozliczaj\u0105cych podatek PIT, przy czym b\u0119d\u0105 one r\u00f3\u017cnicowe w zale\u017cno\u015bci od wybranej formy opodatkowania.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"urlop\" class=\"heading h-30\"><strong>Skala podatkowa<\/strong><\/h2>\n\n\n\n<p class=\"text\">W przypadku przedsi\u0119biorc\u00f3w rozliczaj\u0105cych podatek wed\u0142ug skali podatkowej b\u0119dzie obowi\u0105zywa\u0107 niska, rycza\u0142towa sk\u0142adka zdrowotna wynosz\u0105ca 9% od 75% minimalnego wynagrodzenia.<\/p>\n\n\n\n<p class=\"text\">W warunkach roku 2025 oznacza to prognozowan\u0105 minimaln\u0105 korzy\u015b\u0107 w wysoko\u015bci ok. 100 z\u0142 miesi\u0119cznie \/ ok. 1200 z\u0142 rocznie (w warunkach 2024 r. taka sk\u0142adka wynosi\u0142aby 286,33 z\u0142 vs. 381,78 z\u0142 obecnie; od 2025 r. odpowiednio ok. 310 z\u0142 vs. ok. 410 z\u0142). <\/p>\n\n\n\n<p class=\"text\">Zgodnie z zapowiedziami nast\u0105pi rezygnacja z konieczno\u015bci comiesi\u0119cznego wyliczania podstawy osk\u0142adkowania. <\/p>\n\n\n\n<p class=\"text\">W efekcie proponowanych zmian nast\u0105pi brak konieczno\u015bci p\u0142acenia sk\u0142adki od zbywanych \u015brodk\u00f3w trwa\u0142ych.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"PIT\" class=\"heading h-30\"><strong>Podatek liniowy<\/strong><\/h2>\n\n\n\n<p class=\"text\">W przypadku przedsi\u0119biorc\u00f3w rozliczaj\u0105cych podatek liniowy wprowadza si\u0119 pr\u00f3g dochodu wynosz\u0105cego 2-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia.<\/p>\n\n\n\n<p class=\"text\"><strong>Doch\u00f3d wynosz\u0105cy do 2-krotno\u015bci przeci\u0119tnego wynagrodzenia<\/strong><\/p>\n\n\n\n<p class=\"text\">W przypadku przedsi\u0119biorc\u00f3w z dochodem wynosz\u0105cym 2-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia sk\u0142adka zdrowotna wyniesie 9% od 75% minimalnego wynagrodzenia. <\/p>\n\n\n\n<p class=\"text\">W warunkach roku 2025 oznacza to prognozowan\u0105 sk\u0142adk\u0119 zdrowotn\u0105 ni\u017csz\u0105 o ok. 100 z\u0142 miesi\u0119cznie \/ ok. 1200 z\u0142 rocznie (w warunkach 2024 r. taka sk\u0142adka wynosi\u0142aby 286,33 z\u0142 vs. 381,78 z\u0142 obecnie; od 2025 r. odpowiednio ok. 310 z\u0142 vs. ok. 410 z\u0142). <\/p>\n\n\n\n<p class=\"text\"><strong>Doch\u00f3d przekraczaj\u0105cy 2-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia<\/strong><\/p>\n\n\n\n<p class=\"text\">Po przekroczeniu 2-krotno\u015bci przeci\u0119tnego wynagrodzenia sk\u0142adka wyniesie 4,9% od nadwy\u017cki ponad 2-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia. <\/p>\n\n\n\n<p class=\"text\">Maksymalnie sk\u0142adka zdrowotna b\u0119dzie ni\u017csza o ok. 530 z\u0142 miesi\u0119cznie \/ 6360 z\u0142 rocznie. Ma zosta\u0107 wprowadzona mo\u017cliwo\u015b\u0107 op\u0142acania sk\u0142adki w oparciu o 1\/12 ostatniego wykazanego rocznego dochodu, jak r\u00f3wnie\u017c mo\u017cliwo\u015b\u0107 niewykazywania sk\u0142adki zdrowotnej od zbywanych \u015brodk\u00f3w trwa\u0142ych. Jedocze\u015bnie nast\u0105pi likwidacja odliczenia sk\u0142adki zdrowotnej w PIT.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"IWA\" class=\"heading h-30\"><strong>Rycza\u0142t od przychod\u00f3w ewidencjonowanych<\/strong><\/h2>\n\n\n\n<p class=\"text\">przychodu wynosz\u0105cego 4-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia<\/p>\n\n\n\n<p class=\"text has-16-font-size\">Dla przedsi\u0119biorc\u00f3w wykazuj\u0105cych przych\u00f3d do 4-krotno\u015bci przeci\u0119tnego wynagrodzenia sk\u0142adka zdrowotna b\u0119dzie wynosi\u0107 9% od 75% minimalnego wynagrodzenia (w warunkach 2025 roku b\u0119dzie to ok. 310 z\u0142 miesi\u0119cznie).<\/p>\n\n\n\n<p class=\"text has-16-font-size\">Po przekroczeniu 4-krotno\u015bci przeci\u0119tnego wynagrodzenia sk\u0142adka wyniesie dodatkowe&nbsp;3,5% od nadwy\u017cki ponad 4-krotno\u015b\u0107 przeci\u0119tnego wynagrodzenia. <\/p>\n\n\n\n<p class=\"text has-16-font-size\">Nast\u0105pi wy\u0142\u0105czenie przychod\u00f3w ze zbycia \u015brodk\u00f3w trwa\u0142ych z podstawy obliczania sk\u0142adki zdrowotnej. Jednocze\u015bnie planowana jest likwidacja odliczenia sk\u0142adki zdrowotnej w PIT.<\/p>\n\n\n\n<div class=\"separator mt-32 mb-32\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"wsparcie\" class=\"heading h-24\"><strong>KONTAKT<\/strong>&nbsp;<\/h2>\n\n\n\n<p class=\"text fs-22\">Nowe zasady p\u0142acenia sk\u0142adki zdrowotnej b\u0119d\u0105 mia\u0142y wp\u0142yw na warunki prowadzenia dzia\u0142alno\u015bci gospodarczej przedsi\u0119biorc\u00f3w, w tym os\u00f3b wsp\u00f3\u0142pracuj\u0105cych na podstawie um\u00f3w B2B. Sprawd\u017a nasze us\u0142ugi podatkowe, oraz p\u0142acowo-kadrowe jakie \u015bwiadczymy dla naszych klient\u00f3w. Jeste\u015bmy po to, \u017ceby u\u0142atwia\u0107 prowadzenie Twojej dzia\u0142alno\u015bci. <\/p>\n\n\n\n<div class=\"cta container\">\n<p id=\"\" class=\"cta__text text\">Zajmujemy si\u0119 obs\u0142ug\u0105 p\u0142acowo-kadrow\u0105.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"payroll\" class=\"cta__button button\" target=\"_self\" rel=\"noopener noreferrer\"><span class=\"button__text\">SPRAWD\u0179<\/span><span class=\"button__icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"11\" height=\"9\" viewBox=\"0 0 11 9\">\n\t<path d=\"M6.20299 0L5.35452 0.795937L8.70343 3.9375H0V5.0625H8.70343L5.35452 8.20406L6.20299 9L11 4.5L6.20299 0Z\" \/>\n<\/svg><\/span><span class=\"button__bg\"><\/span><\/a>\n<\/div>\n\n\n\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2023\/07\/911065-1.jpg\" class=\"cta__background image wp-image-655\" width=\"588\" height=\"320\" 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