{"id":2503,"date":"2024-11-22T16:00:00","date_gmt":"2024-11-22T15:00:00","guid":{"rendered":"https:\/\/koda-advisory.pl\/pl\/?p=2503"},"modified":"2025-04-25T07:30:51","modified_gmt":"2025-04-25T05:30:51","slug":"planowane-zmiany-w-skladce-zdrowotnej-dla-przedsiebiorcow-w-2025-i-2026-roku","status":"publish","type":"post","link":"https:\/\/koda-advisory.pl\/pl\/blog\/2024\/11\/22\/planowane-zmiany-w-skladce-zdrowotnej-dla-przedsiebiorcow-w-2025-i-2026-roku\/","title":{"rendered":"Planowane zmiany w sk\u0142adce zdrowotnej dla przedsi\u0119biorc\u00f3w w 2025 i 2026 roku"},"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\/podatki-ksiegowosc\/\" class=\"post-term\">Podatki &amp; Ksi\u0119gowo\u015b\u0107<\/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>Planowane zmiany w sk\u0142adce zdrowotnej dla przedsi\u0119biorc\u00f3w w 2025 i 2026 roku<\/strong><\/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=\"2024-11-22T16:00:00+01:00\">\n\t\t22 listopada, 2024 4:00 pm\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\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-scaled.jpg\" class=\"wp-image-2509 is-cropped\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-scaled.jpg 2560w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-768x512.jpg 768w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-1280x853.jpg 1280w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-256x171.jpg 256w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-1024x683.jpg 1024w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-1536x1024.jpg 1536w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-unsplash-2048x1365.jpg 2048w, https:\/\/koda-advisory.pl\/pl\/wp-content\/uploads\/sites\/2\/2024\/11\/marcelo-leal-k7ll1hpdhFA-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=\"#kto\" class=\"toc__link js-toc-link\">Zmiany od 2025 roku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#nsa\" class=\"toc__link js-toc-link\">Zmiany od 2026 roku<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#ochrona\" class=\"toc__link js-toc-link\">Podsumowanie<\/a><\/li>\n\n\n\n<li class=\"toc__list-item\"><a href=\"#wsparcie\" class=\"toc__link js-toc-link\">Nasze wsparcie<\/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 fs-22\">Rz\u0105d przygotowuje zmiany w przepisach dotycz\u0105cych sk\u0142adki zdrowotnej dla przedsi\u0119biorc\u00f3w, kt\u00f3re maj\u0105 wej\u015b\u0107 w \u017cycie w dw\u00f3ch etapach \u2013 od stycznia 2025 roku oraz od stycznia 2026 roku. Reforma zak\u0142ada obni\u017cenie obci\u0105\u017ce\u0144 dla przedsi\u0119biorc\u00f3w o niskich dochodach, uproszczenie zasad rozliczania sk\u0142adek oraz wy\u0142\u0105czenie przychod\u00f3w ze sprzeda\u017cy \u015brodk\u00f3w trwa\u0142ych z podstawy ich naliczania.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"kto\" class=\"heading h-24\"><strong><strong>Zmiany od 2025 roku \u2013 ni\u017csza minimalna sk\u0142adka zdrowotna<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Od 1 stycznia 2025 roku minimalna podstawa wymiaru sk\u0142adki zdrowotnej zostanie obni\u017cona do 75% minimalnego wynagrodzenia (zamiast dotychczasowych 100%). W praktyce oznacza to, \u017ce sk\u0142adka zdrowotna wyniesie 9% od tej podstawy, co daje oszcz\u0119dno\u015b\u0107 oko\u0142o 105 z\u0142 miesi\u0119cznie dla os\u00f3b opodatkowanych na skali podatkowej, podatku liniowym oraz kart\u0105 podatkow\u0105.<\/p>\n\n\n\n<p class=\"text\">R\u00f3wnie istotn\u0105 zmian\u0105 jest wy\u0142\u0105czenie przychod\u00f3w ze sprzeda\u017cy \u015brodk\u00f3w trwa\u0142ych (np. nieruchomo\u015bci, maszyn) z podstawy wymiaru sk\u0142adki zdrowotnej. Dzi\u0119ki temu przedsi\u0119biorcy nie b\u0119d\u0105 obci\u0105\u017cani dodatkowymi kosztami w przypadku jednorazowych transakcji sprzeda\u017cy maj\u0105tku firmy.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"nsa\" class=\"heading h-24\"><strong><strong>Zmiany od 2026 roku \u2013 nowe zasady dla wszystkich form opodatkowania<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Od stycznia 2026 roku reforma sk\u0142adki zdrowotnej wprowadzi zr\u00f3\u017cnicowane stawki dla przedsi\u0119biorc\u00f3w w zale\u017cno\u015bci od ich dochod\u00f3w lub przychod\u00f3w:<\/p>\n\n\n\n<p class=\"text fs-22\"><strong>Przedsi\u0119biorcy na skali podatkowej i podatku liniowym<\/strong>:<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Podstawowa sk\u0142adka wyniesie 9% od 75% minimalnego wynagrodzenia dla dochod\u00f3w do 1,5-krotno\u015bci przeci\u0119tnego wynagrodzenia,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Dochody przekraczaj\u0105ce ten pr\u00f3g b\u0119d\u0105 obci\u0105\u017cone dodatkow\u0105 sk\u0142adk\u0105 4,9% od nadwy\u017cki.<\/span><\/li>\n\n\n\n<p class=\"text fs-22\"><strong>Przedsi\u0119biorcy na rycza\u0142cie od przychod\u00f3w ewidencjonowanych<\/strong>&#8222;<\/p>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Sk\u0142adka wyniesie 9% od 75% minimalnego wynagrodzenia dla przychod\u00f3w do 3-krotno\u015bci przeci\u0119tnego wynagrodzenia,<\/span><\/li>\n\n\n\n<li class=\"list-item\"><span class=\"text\">Nadwy\u017cka przychod\u00f3w ponad ten pr\u00f3g b\u0119dzie obci\u0105\u017cona sk\u0142adk\u0105 3,5%.<\/span><\/li>\n\n\n\n<p class=\"text\">Od 2026 roku zniknie mo\u017cliwo\u015b\u0107 odliczania zap\u0142aconych sk\u0142adek zdrowotnych od podatku dochodowego lub przychodu. To oznacza wy\u017csze obci\u0105\u017cenia podatkowe dla niekt\u00f3rych grup przedsi\u0119biorc\u00f3w, szczeg\u00f3lnie tych na podatku liniowym i rycza\u0142cie.<\/p>\n\n\n\n<div class=\"separator mt-8 mb-8\"><span class=\"separator__line\"><\/span><\/div>\n\n\n\n<h2 id=\"ochrona\" class=\"heading h-24\"><strong>Podsumowanie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Zmiany maj\u0105 przynie\u015b\u0107 korzy\u015bci przede wszystkim przedsi\u0119biorcom o niskich dochodach, ale mog\u0105 wi\u0105za\u0107 si\u0119 z wy\u017cszymi kosztami dla firm o wysokich przychodach lub dochodach. Reforma ma upro\u015bci\u0107 system rozlicze\u0144, ale likwidacja ulg w podatkach dla sk\u0142adek zdrowotnych budzi w\u0105tpliwo\u015bci co do jej faktycznej korzy\u015bci dla wszystkich przedsi\u0119biorc\u00f3w. <\/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>Nasze wsparcie<\/strong><\/h2>\n\n\n\n<p class=\"text fs-22\">Sprawd\u017a jakie us\u0142ugi oferujemy lub skontaktuj si\u0119 bezpo\u015brednio z nami. 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\">Pomagamy w poruszaniu si\u0119 po z\u0142o\u017conym \u015bwiecie podatk\u00f3w.<\/p>\n\n\n\n<div class=\"cta__buttons buttons gap-8\">\n<a href=\"https:\/\/koda-advisory.pl\/pl\/tax-compliance\/\" class=\"cta__button button\" target=\"_blank\" 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\" 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