{"id":849,"date":"2023-06-27T17:52:37","date_gmt":"2023-06-27T15:52:37","guid":{"rendered":"https:\/\/fizjoksiegowa.pl\/?page_id=849"},"modified":"2023-06-27T20:13:10","modified_gmt":"2023-06-27T18:13:10","slug":"strona-glowna-2","status":"publish","type":"page","link":"https:\/\/fizjoksiegowa.pl\/","title":{"rendered":"Strona G\u0142\u00f3wna"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"849\" class=\"elementor elementor-849\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9aac719 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9aac719\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-184fcb9\" data-id=\"184fcb9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85a2515 elementor-widget elementor-widget-image\" data-id=\"85a2515\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"68\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/logo_wybrane-300x68.png\" class=\"attachment-medium size-medium wp-image-503\" alt=\"\" srcset=\"https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/logo_wybrane-300x68.png 300w, https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/logo_wybrane.png 600w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72dde91 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72dde91\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2bca857\" data-id=\"2bca857\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5dd43f1 elementor-widget elementor-widget-text-editor\" data-id=\"5dd43f1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.14.0 - 26-06-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\tMam na imi\u0119 Sylwia i jestem ksi\u0119gow\u0105. Zajmuj\u0119 si\u0119 m.in. obs\u0142ug\u0105 podatkow\u0105 fizjoterapeut\u00f3w i&nbsp;masa\u017cyst\u00f3w.\nStron\u0119 &#8222;Fizjoksi\u0119gowa&#8221; stworzy\u0142am po to, by przybli\u017ca\u0107\nWam, drodzy Terapeuci, kwestie zwi\u0105zane z&nbsp;podatkami i&nbsp;ksi\u0119gowo\u015bci\u0105, z&nbsp;kt\u00f3rymi spotykacie si\u0119 prowadz\u0105c dzia\u0142alno\u015b\u0107 gospodarcz\u0105.\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c289e elementor-widget elementor-widget-button\" data-id=\"36c289e\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fizjoksiegowa.pl\/o-mnie\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">STRONA O MNIE<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbd6f67 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbd6f67\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b5d9982\" data-id=\"b5d9982\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60be0e3 elementor-widget elementor-widget-image\" data-id=\"60be0e3\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"343\" height=\"242\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/glowne_na_mobilke-1.jpg\" class=\"attachment-large size-large wp-image-809\" alt=\"\" srcset=\"https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/glowne_na_mobilke-1.jpg 343w, https:\/\/fizjoksiegowa.pl\/wp-content\/uploads\/2021\/12\/glowne_na_mobilke-1-300x212.jpg 300w\" sizes=\"auto, (max-width: 343px) 100vw, 343px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c3e24d9 elementor-widget elementor-widget-text-editor\" data-id=\"c3e24d9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\tMam na imi\u0119 Sylwia i jestem ksi\u0119gow\u0105. Zajmuj\u0119 si\u0119 m.in. obs\u0142ug\u0105 podatkow\u0105 fizjoterapeut\u00f3w i&nbsp;masa\u017cyst\u00f3w.\nStron\u0119 &#8222;Fizjoksi\u0119gowa&#8221; stworzy\u0142am po to, by przybli\u017ca\u0107\nWam, drodzy Terapeuci, kwestie zwi\u0105zane z&nbsp;podatkami i&nbsp;ksi\u0119gowo\u015bci\u0105, z&nbsp;kt\u00f3rymi spotykacie si\u0119 prowadz\u0105c dzia\u0142alno\u015b\u0107 gospodarcz\u0105.\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4966d2 elementor-widget elementor-widget-button\" data-id=\"e4966d2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/fizjoksiegowa.pl\/o-mnie\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">STRONA O MNIE<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6429aa0 elementor-section-content-top elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6429aa0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91de87a\" data-id=\"91de87a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a894b6 elementor-widget elementor-widget-cff-widget\" data-id=\"3a894b6\" data-element_type=\"widget\" data-widget_type=\"cff-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"cff-wrapper\"><div class=\"cff-wrapper-ctn \" ><div id=\"cff\" data-char=\"200\" class=\"cff cff-theme-default_theme cff-masonry cff-disable-liquid masonry-2-tablet cff-masonry-js cff-opaque-comments cff-mob-cols-1  cff-timeline-feed cff-pag cff-all-reviews cff-nojs  cff-lightbox cff-lb\" style=\"width:100%; \" data-fb-text=\"View on Facebook\" data-offset=\"\" data-own-token=\"true\" data-grid-pag=\"cursor\" data-restricted=\"true\" data-lb-comments=\"true\" data-pag-num=\"6\" data-nummobile=\"3\" data-mobilenumber=\"3\"  data-cff-shortcode=\"{&quot;feed&quot;: &quot;1&quot;}\" data-postid=\"849\" data-cff-theme=\"default_theme\" ><svg width=\"24px\" height=\"24px\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" class=\"cff-screenreader\" role=\"img\" aria-labelledby=\"metaSVGid metaSVGdesc\"><title id=\"metaSVGid\">Comments Box SVG icons<\/title><desc 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data-object-id=\"1163708039090076\" data-cff-from=\"108660440964939\" style=\"z-index: 14;background-color: #fff; -webkit-border-radius: 4px; -moz-border-radius: 4px; border-radius: 4px; \"><div class=\"cff-author\"><!--\n\t--><div class=\"cff-author-text\"><!--\n\t\t\t\t\t--><div class=\"cff-page-name cff-author-date\" ><!--\n\t\t\t\t--><a  href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t\t\t-->Fizjoksi\u0119gowa - podatki fizjoterapeuty<!--\n\t\t\t\t--><\/a><!--\n\t\t\t\t--><span class=\"cff-story\"> <\/span><!--\n\t\t\t--><\/div>\n\t\t\t\n<div class=\"cff-date \" >\n\t 1 years ago <\/div>\t\t\t<\/div>\n\t<div class=\"cff-author-img \" data-avatar=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\"><!--\n\t\t--><a href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t--><img decoding=\"async\" src=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\" class=\"cff-feed-image\" alt=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" width=40 height=40 onerror=\"this.style.display='none'\"><!--\n\t\t--><\/a><!--\n\t--><\/div>\n\n\t\n<\/div>\n<p  style=\"font-size:14px;\"  class=\"cff-post-text\">\n\t<span class=\"cff-text\" data-color=\"\">Forma opodatkowania dla fizjoterapeuty 2025<br \/>_________________________________________<br \/><br \/>Cze\u015b\u0107 Moi Drodzy \ud83d\ude42 Poni\u017cej aktualizacja wpisu dot. formy opodatkowania dla fizjoterapeuty na 2025 rok \ud83d\ude42<br \/><br \/>Fizjoterapeuta prowadz\u0105cy dzia\u0142alno\u015b\u0107 gospodarcz\u0105 mo\u017ce rozlicza\u0107 si\u0119 wg:<br \/> \ud83c\udf40 skali podatkowej (zasad og\u00f3lnych),<br \/> \ud83c\udf40 podatku liniowego,<br \/> \ud83c\udf40 rycza\u0142tu od przychod\u00f3w ewidencjonowanych.<br \/><br \/>Czym r\u00f3\u017cni\u0105 si\u0119 te formy opodatkowania?<br \/>\ud83d\udc49 Skala podatkowa (zasady og\u00f3lne):<br \/>podatek p\u0142acisz od dochodu, czyli przychod\u00f3w pomniejszonych o koszty, kt\u00f3re ponios\u0142e\u015b. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142, ponios\u0142e\u015b koszty w wysoko\u015bci 300 z\u0142. Podatek p\u0142acisz od 700 z\u0142.<br \/>Stawka podatku wynosi 12%, a po przekroczeniu w danym roku 120 000 z\u0142 dochodu \u2013 stawka wynosi 32%. Dodatkowo obowi\u0105zuje tzw. kwota zmniejszaj\u0105ca podatek, kt\u00f3ra wynosi 3 600 z\u0142 (30 000 z\u0142 dochodu). W uproszczeniu oznacza to, \u017ce pierwszych 3 600 z\u0142 podatku w danym roku nie op\u0142acasz. Rozliczaj\u0105c si\u0119 na zasadach og\u00f3lnych masz mo\u017cliwo\u015b\u0107 w zeznaniu rocznym odliczy\u0107 ulg\u0119 na dziecko i rozliczy\u0107 si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem. Jeste\u015b zobowi\u0105zany prowadzi\u0107 podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w.<br \/>Przy skali podatkowej op\u0142acasz sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci 9% dochodu, nie mniej ni\u017c 314,96 z\u0142 miesi\u0119cznie.<br \/><br \/>\ud83d\udc49 Podatek liniowy:<br \/>podatek p\u0142acisz od dochodu, czyli przychod\u00f3w pomniejszonych o koszty. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142, ponios\u0142e\u015b koszty w wysoko\u015bci 300 z\u0142. Podatek p\u0142acisz od 700 z\u0142. Stawka podatku wynosi 19% niezale\u017cnie od wysoko\u015bci osi\u0105gni\u0119tego dochodu. Nie obowi\u0105zuje tutaj kwota zmniejszaj\u0105ca podatek. Nie mo\u017cesz rozliczy\u0107 si\u0119 z ma\u0142\u017conkiem ani odliczy\u0107 ulgi na dziecko. Jeste\u015b zobowi\u0105zany prowadzi\u0107 podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w.<br \/>Przy podatku liniowym op\u0142acasz sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci 4,9% dochodu, nie mniej ni\u017c 314,96 z\u0142 miesi\u0119cznie.<br \/><br \/>\ud83d\udc49 Rycza\u0142t od przychod\u00f3w ewidencjonowanych:<br \/>jak sama nazwa wskazuje, podatek p\u0142acisz od przychodu. Nie masz mo\u017cliwo\u015bci rozliczenia koszt\u00f3w. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142. Mimo, \u017ce ponios\u0142e\u015b koszty 300 z\u0142, p\u0142acisz podatek od 1000 z\u0142. Stawka rycza\u0142tu dla fizjoterapeut\u00f3w wynosi 14%. Nie masz mo\u017cliwo\u015bci rozliczenia si\u0119 z ma\u0142\u017conkiem ani odliczenia ulgi na dziecko. Jeste\u015b zobowi\u0105zany prowadzi\u0107 prostsz\u0105 ewidencj\u0119 - ewidencj\u0119 przychod\u00f3w.<br \/>Przy rycza\u0142cie sk\u0142adka zdrowotna zale\u017cy od wysoko\u015bci przychod\u00f3w osi\u0105gni\u0119tych w danym roku i jest op\u0142acana wg trzech przedzia\u0142\u00f3w przychod\u00f3w : <br \/>do 60 000 z\u0142 rocznie - 461,66 z\u0142 miesi\u0119cznie,<br \/>powy\u017cej 60 000 do 300 000 z\u0142 rocznie - 769,43 z\u0142 miesi\u0119cznie,<br \/>powy\u017cej 300 000 rocznie - 1384,97 z\u0142 miesi\u0119cznie.<br \/><br \/>\ud83e\uddeeA teraz policzmy obci\u0105\u017cenia dla ka\u017cdej z form opodatkowania na konkretnych liczbach. Zanim przejdziemy do oblicze\u0144 3 uwagi:<br \/>1) w obliczeniach dla uproszczenia przyj\u0119\u0142am, \u017ce wysoko\u015b\u0107 podstawy naliczenia sk\u0142adki zdrowotnej i podstawy naliczenia zaliczki na podatek dochodowy (doch\u00f3d) jest taka sama,<br \/>2) jako stawk\u0119 rycza\u0142tu do oblicze\u0144 przyj\u0119\u0142am 14%, czyli stawk\u0119, kt\u00f3ra obowi\u0105zuje fizjoterapeut\u00f3w \u015bwiadcz\u0105cych us\u0142ugi w zakresie opieki zdrowotnej,<br \/>3) pomin\u0119\u0142am mo\u017cliwo\u015b\u0107 odliczenia sk\u0142adek spo\u0142ecznych i sk\u0142adki zdrowotnej.<br \/><br \/>\ud83c\udf40 SYTUACJA 1 \ud83c\udf40<br \/> Za\u0142o\u017cenia:<br \/>Przych\u00f3d: 8 000 * 12 = 96 000 z\u0142<br \/>Koszty: 36 000 z\u0142<br \/>Doch\u00f3d: 60 000 z\u0142<br \/><br \/>Podatek:<br \/>Skala podatkowa: 60 000*12% -3600 = 3 600 z\u0142<br \/>Rycza\u0142t 14%: 96 000 * 14% = 13 440 z\u0142<br \/>Podatek liniowy: 60 000*19% = 11 400 z\u0142<br \/>Najni\u017cszy podatek: na skali podatkowej<br \/><br \/>Sk\u0142adka zdrowotna:<br \/>Skala podatkowa: 60 000 * 9% =5 400 z\u0142<br \/>Rycza\u0142t: 769,43 * 12 = 9233,16 z\u0142<br \/>Podatek liniowy: 60 000 *4,9% = 2 940 jest mniejsze ni\u017c 314,96 * 12 = 3 779,52 z\u0142, wi\u0119c do zap\u0142aty 3 779,52 z\u0142<br \/>Najni\u017csza sk\u0142adka zdrowotna: na podatku liniowym<br \/><br \/>\u0141\u0105czna suma obci\u0105\u017ce\u0144:<br \/>Skala podatkowa: 3600 + 5400 = 9 000 z\u0142<br \/>Rycza\u0142t: 13440 + 9233,16 = 22 673,16 z\u0142<br \/>Podatek liniowy: 11400 + 3779,52 = 15 179,52 z\u0142<br \/>Najni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: SKALI PODATKOWEJ<br \/><br \/>\ud83c\udf40 SYTUACJA 2 \ud83c\udf40<br \/>Za\u0142o\u017cenia:<br \/>Przych\u00f3d: 13 000 *12 = 156 000 z\u0142<br \/>Koszty: 7 000 z\u0142<br \/>Doch\u00f3d: 149 000 z\u0142<br \/><br \/>Podatek:<br \/>Skala podatkowa: 20 080 z\u0142<br \/>Rycza\u0142t: 21 840 z\u0142<br \/>Podatek liniowy: 28 310 z\u0142<br \/>Najni\u017cszy podatek: na skali podatkowej.<br \/><br \/>Sk\u0142adka zdrowotna:<br \/>Skala podatkowa: 13 410 z\u0142<br \/>Rycza\u0142t: 9233,16 z\u0142<br \/>Podatek liniowy: 7 301 z\u0142<br \/>Najni\u017csza sk\u0142adka zdrowotna: na podatku liniowym<br \/><br \/>\u0141\u0105czna suma obci\u0105\u017ce\u0144:<br \/>Skala podatkowa: 20 080 + 13 410 = 33 490 z\u0142<br \/>Rycza\u0142t: 21 840 + 9 233,16 = 31 073,16 z\u0142<br \/>Podatek liniowy: 28 310 + 7 301 = 35 611 z\u0142<br \/>Najni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: RYCZA\u0141CIE.<br \/><br \/>\ud83c\udf40 SYTUACJA 3 \ud83c\udf40<br \/>Za\u0142o\u017cenia:<br \/>Przych\u00f3d: 25 500 *12 = 306 000 z\u0142<br \/>Koszty: 136 000 z\u0142<br \/>Doch\u00f3d: 170 000 z\u0142<br \/><br \/>Podatek:<br \/>Skala podatkowa: 26 800 z\u0142<br \/>Rycza\u0142t: 42 840 z\u0142<br \/>Podatek liniowy: 32 300 z\u0142<br \/>Najni\u017cszy podatek: na skali podatkowej<br \/><br \/>Sk\u0142adka zdrowotna:<br \/>Skala podatkowa: 15 300 z\u0142<br \/>Rycza\u0142t: 12 * 1 384,97 = 16 619,64 z\u0142<br \/>Podatek liniowy: 8 330 z\u0142<br \/>Najni\u017csza sk\u0142adka zdrowotna: na podatku liniowym<br \/><br \/>\u0141\u0105czna suma obci\u0105\u017ce\u0144:<br \/>Skala podatkowa: 26 800 + 15 300 = 42 100 z\u0142<br \/>Rycza\u0142t: 42 840 + 16 619,64 = 59 459,64 z\u0142<br \/>Podatek liniowy: 32 300 + 8 330 = 40 630 z\u0142<br \/>Najni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: PODATKU LINIOWYM.<br \/><br \/>Celowo pokaza\u0142am Wam trzy sytuacje, w kt\u00f3rych w zale\u017cno\u015bci od poziomu przychod\u00f3w i koszt\u00f3w \u2013 r\u00f3\u017cne formy opodatkowania wypad\u0142y najkorzystniej.<br \/><br \/>Nie ma jednej generalnej odpowiedzi na to, jaka forma opodatkowania u przedsi\u0119biorcy np. fizjoterapeuty, b\u0119dzie najbardziej korzystna. Ka\u017cdy musi przeanalizowa\u0107 swoj\u0105 sytuacj\u0119 indywidualnie bior\u0105c pod uwag\u0119 m.in. przychody, kt\u00f3re planuje osi\u0105gn\u0105\u0107 w 2025 roku, wysoko\u015b\u0107 koszt\u00f3w, kt\u00f3re b\u0119dzie ponosi\u0142, a tak\u017ce swoj\u0105 sytuacj\u0119 rodzinn\u0105. To, \u017ce jaka\u015b forma opodatkowania op\u0142aca si\u0119 koledze, nie znaczy, \u017ce b\u0119dzie op\u0142aca\u0107 si\u0119 r\u00f3wnie\u017c Wam \ud83d\ude42 <br \/>Mam nadziej\u0119, \u017ce dotrwali\u015bcie do ko\u0144ca tego d\u0142ugiego wpisu \ud83e\udd73 i powy\u017csze obliczenia b\u0119d\u0105 dla Was zrozumia\u0142e. Je\u015bli potrzebujecie wsparcia przy wyborze formy opodatkowania, zapraszam na doradztwo podatkowe \ud83d\ude42<br \/><br \/>Na zako\u0144czenie przypominam, \u017ce na wyb\u00f3r formy opodatkowania macie czas do 20 lutego, je\u015bli pierwszy przych\u00f3d w tym roku osi\u0105gn\u0119li\u015bcie w styczniu. \t<\/span>\n\t<span class=\"cff-expand\">... <a href=\"#\" ><span class=\"cff-more\">See More<\/span><span class=\"cff-less\">See Less<\/span><\/a><\/span>\n<\/p><div class=\"cff-media-wrap\"><div class=\"cff-photo nofancybox\"  data-cff-page-name=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" data-cff-post-time=\"1 years ago\" data-img-src-set=\"[{&quot;130&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/494059643_1234380008689545_7791893248558113656_n.jpg?stp=dst-jpg_p130x130_tt6&amp;_nc_cat=101&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=VACDDutgW1wQ7kNvwHUT_US&amp;_nc_oc=Adn_T8rWUDlxT_GNRL1ovKsA2bmb_npVAclz35zKlGy-4HDkK8twWnfp4-xuHnJsSA0&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfPMCsmzEum_kw5GQK2S_9mR988AdBfx5J6LlOGlXApPnQ&amp;oe=686162CF&quot;,&quot;720&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/494059643_1234380008689545_7791893248558113656_n.jpg?stp=dst-jpg_p720x720_tt6&amp;_nc_cat=101&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=VACDDutgW1wQ7kNvwHUT_US&amp;_nc_oc=Adn_T8rWUDlxT_GNRL1ovKsA2bmb_npVAclz35zKlGy-4HDkK8twWnfp4-xuHnJsSA0&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfO8xpEjDrYbU1Lv8GoBMmmWXUqiBdqb6RZBDFyu4csUgA&amp;oe=686162CF&quot;}]\" href=\"https:\/\/www.facebook.com\/photo.php?fbid=1163708039090076&amp;set=a.192152299578993&amp;type=3\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/plugins\/custom-facebook-feed-pro\/assets\/img\/placeholder.png\" data-orig-source=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t39.30808-6\/494059643_1234380008689545_7791893248558113656_n.jpg?stp=dst-jpg_p720x720_tt6&_nc_cat=101&ccb=1-7&_nc_sid=127cfc&_nc_ohc=VACDDutgW1wQ7kNvwHUT_US&_nc_oc=Adn_T8rWUDlxT_GNRL1ovKsA2bmb_npVAclz35zKlGy-4HDkK8twWnfp4-xuHnJsSA0&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfO8xpEjDrYbU1Lv8GoBMmmWXUqiBdqb6RZBDFyu4csUgA&oe=686162CF\" alt=\"Forma opodatkowania dla fizjoterapeuty 2025\n_________________________________________\n\nCze\u015b\u0107 Moi Drodzy :) Poni\u017cej aktualizacja wpisu dot. formy opodatkowania dla fizjoterapeuty na 2025 rok :)\n\nFizjoterapeuta prowadz\u0105cy dzia\u0142alno\u015b\u0107 gospodarcz\u0105 mo\u017ce rozlicza\u0107 si\u0119 wg:\n \ud83c\udf40 skali podatkowej (zasad og\u00f3lnych),\n \ud83c\udf40 podatku liniowego,\n \ud83c\udf40 rycza\u0142tu od przychod\u00f3w ewidencjonowanych.\n\nCzym r\u00f3\u017cni\u0105 si\u0119 te formy opodatkowania?\n\ud83d\udc49 Skala podatkowa (zasady og\u00f3lne):\npodatek p\u0142acisz od dochodu, czyli przychod\u00f3w pomniejszonych o koszty, kt\u00f3re ponios\u0142e\u015b. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142, ponios\u0142e\u015b koszty w wysoko\u015bci 300 z\u0142. Podatek p\u0142acisz od 700 z\u0142.\nStawka podatku wynosi 12%, a po przekroczeniu w danym roku 120 000 z\u0142 dochodu \u2013 stawka wynosi 32%. Dodatkowo obowi\u0105zuje tzw. kwota zmniejszaj\u0105ca podatek, kt\u00f3ra wynosi 3 600 z\u0142 (30 000 z\u0142 dochodu). W uproszczeniu oznacza to, \u017ce pierwszych 3 600 z\u0142 podatku w danym roku nie op\u0142acasz. Rozliczaj\u0105c si\u0119 na zasadach og\u00f3lnych masz mo\u017cliwo\u015b\u0107 w zeznaniu rocznym odliczy\u0107 ulg\u0119 na dziecko i rozliczy\u0107 si\u0119 wsp\u00f3lnie z ma\u0142\u017conkiem. Jeste\u015b zobowi\u0105zany prowadzi\u0107 podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w.\nPrzy skali podatkowej op\u0142acasz sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci 9% dochodu, nie mniej ni\u017c 314,96 z\u0142 miesi\u0119cznie.\n\n\ud83d\udc49 Podatek liniowy:\npodatek p\u0142acisz od dochodu, czyli przychod\u00f3w pomniejszonych o koszty. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142, ponios\u0142e\u015b koszty w wysoko\u015bci 300 z\u0142. Podatek p\u0142acisz od 700 z\u0142. Stawka podatku wynosi 19% niezale\u017cnie od wysoko\u015bci osi\u0105gni\u0119tego dochodu. Nie obowi\u0105zuje tutaj kwota zmniejszaj\u0105ca podatek. Nie mo\u017cesz rozliczy\u0107 si\u0119 z ma\u0142\u017conkiem ani odliczy\u0107 ulgi na dziecko. Jeste\u015b zobowi\u0105zany prowadzi\u0107 podatkow\u0105 ksi\u0119g\u0119 przychod\u00f3w i rozchod\u00f3w.\nPrzy podatku liniowym op\u0142acasz sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci 4,9% dochodu, nie mniej ni\u017c 314,96 z\u0142 miesi\u0119cznie.\n\n\ud83d\udc49 Rycza\u0142t od przychod\u00f3w ewidencjonowanych:\njak sama nazwa wskazuje, podatek p\u0142acisz od przychodu. Nie masz mo\u017cliwo\u015bci rozliczenia koszt\u00f3w. \u015awiadczy\u0142e\u015b w danym miesi\u0105cu us\u0142ugi o warto\u015bci 1000 z\u0142. Mimo, \u017ce ponios\u0142e\u015b koszty 300 z\u0142, p\u0142acisz podatek od 1000 z\u0142. Stawka rycza\u0142tu dla fizjoterapeut\u00f3w wynosi 14%. Nie masz mo\u017cliwo\u015bci rozliczenia si\u0119 z ma\u0142\u017conkiem ani odliczenia ulgi na dziecko. Jeste\u015b zobowi\u0105zany prowadzi\u0107 prostsz\u0105 ewidencj\u0119 - ewidencj\u0119 przychod\u00f3w.\nPrzy rycza\u0142cie sk\u0142adka zdrowotna zale\u017cy od wysoko\u015bci przychod\u00f3w osi\u0105gni\u0119tych w danym roku i jest op\u0142acana wg trzech przedzia\u0142\u00f3w przychod\u00f3w : \ndo 60 000 z\u0142 rocznie - 461,66 z\u0142 miesi\u0119cznie,\npowy\u017cej 60 000 do 300 000 z\u0142 rocznie - 769,43 z\u0142 miesi\u0119cznie,\npowy\u017cej 300 000 rocznie - 1384,97 z\u0142 miesi\u0119cznie.\n\n\ud83e\uddeeA teraz policzmy obci\u0105\u017cenia dla ka\u017cdej z form opodatkowania na konkretnych liczbach. Zanim przejdziemy do oblicze\u0144 3 uwagi:\n1) w obliczeniach dla uproszczenia przyj\u0119\u0142am, \u017ce wysoko\u015b\u0107 podstawy naliczenia sk\u0142adki zdrowotnej i podstawy naliczenia zaliczki na podatek dochodowy (doch\u00f3d) jest taka sama,\n2) jako stawk\u0119 rycza\u0142tu do oblicze\u0144 przyj\u0119\u0142am 14%, czyli stawk\u0119, kt\u00f3ra obowi\u0105zuje fizjoterapeut\u00f3w \u015bwiadcz\u0105cych us\u0142ugi w zakresie opieki zdrowotnej,\n3) pomin\u0119\u0142am mo\u017cliwo\u015b\u0107 odliczenia sk\u0142adek spo\u0142ecznych i sk\u0142adki zdrowotnej.\n\n\ud83c\udf40 SYTUACJA 1 \ud83c\udf40\n Za\u0142o\u017cenia:\nPrzych\u00f3d: 8 000 * 12 = 96 000 z\u0142\nKoszty: 36 000 z\u0142\nDoch\u00f3d: 60 000 z\u0142\n\nPodatek:\nSkala podatkowa: 60 000*12% -3600 = 3 600 z\u0142\nRycza\u0142t 14%: 96 000 * 14% = 13 440 z\u0142\nPodatek liniowy: 60 000*19% = 11 400 z\u0142\nNajni\u017cszy podatek: na skali podatkowej\n\nSk\u0142adka zdrowotna:\nSkala podatkowa: 60 000 * 9% =5 400 z\u0142\nRycza\u0142t: 769,43 * 12 = 9233,16 z\u0142\nPodatek liniowy: 60 000 *4,9% = 2 940 jest mniejsze ni\u017c 314,96 * 12 = 3 779,52 z\u0142, wi\u0119c do zap\u0142aty 3 779,52 z\u0142\nNajni\u017csza sk\u0142adka zdrowotna: na podatku liniowym\n\n\u0141\u0105czna suma obci\u0105\u017ce\u0144:\nSkala podatkowa: 3600 + 5400 = 9 000 z\u0142\nRycza\u0142t: 13440 + 9233,16 = 22 673,16 z\u0142\nPodatek liniowy: 11400 + 3779,52 = 15 179,52 z\u0142\nNajni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: SKALI PODATKOWEJ\n\n\ud83c\udf40 SYTUACJA 2 \ud83c\udf40\nZa\u0142o\u017cenia:\nPrzych\u00f3d: 13 000 *12 = 156 000 z\u0142\nKoszty: 7 000 z\u0142\nDoch\u00f3d: 149 000 z\u0142\n\nPodatek:\nSkala podatkowa: 20 080 z\u0142\nRycza\u0142t: 21 840 z\u0142\nPodatek liniowy: 28 310 z\u0142\nNajni\u017cszy podatek: na skali podatkowej.\n\nSk\u0142adka zdrowotna:\nSkala podatkowa: 13 410 z\u0142\nRycza\u0142t: 9233,16 z\u0142\nPodatek liniowy: 7 301 z\u0142\nNajni\u017csza sk\u0142adka zdrowotna: na podatku liniowym\n\n\u0141\u0105czna suma obci\u0105\u017ce\u0144:\nSkala podatkowa: 20 080 + 13 410 = 33 490 z\u0142\nRycza\u0142t: 21 840 + 9 233,16 = 31 073,16 z\u0142\nPodatek liniowy: 28 310 + 7 301 = 35 611 z\u0142\nNajni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: RYCZA\u0141CIE.\n\n\ud83c\udf40 SYTUACJA 3 \ud83c\udf40\nZa\u0142o\u017cenia:\nPrzych\u00f3d: 25 500 *12 = 306 000 z\u0142\nKoszty: 136 000 z\u0142\nDoch\u00f3d: 170 000 z\u0142\n\nPodatek:\nSkala podatkowa: 26 800 z\u0142\nRycza\u0142t: 42 840 z\u0142\nPodatek liniowy: 32 300 z\u0142\nNajni\u017cszy podatek: na skali podatkowej\n\nSk\u0142adka zdrowotna:\nSkala podatkowa: 15 300 z\u0142\nRycza\u0142t: 12 * 1 384,97 = 16 619,64 z\u0142\nPodatek liniowy: 8 330 z\u0142\nNajni\u017csza sk\u0142adka zdrowotna: na podatku liniowym\n\n\u0141\u0105czna suma obci\u0105\u017ce\u0144:\nSkala podatkowa: 26 800 + 15 300 = 42 100 z\u0142\nRycza\u0142t: 42 840 + 16 619,64 = 59 459,64 z\u0142\nPodatek liniowy: 32 300 + 8 330 = 40 630 z\u0142\nNajni\u017csze \u0141\u0104CZNE obci\u0105\u017cenia na: PODATKU LINIOWYM.\n\nCelowo pokaza\u0142am Wam trzy sytuacje, w kt\u00f3rych w zale\u017cno\u015bci od poziomu przychod\u00f3w i koszt\u00f3w \u2013 r\u00f3\u017cne formy opodatkowania wypad\u0142y najkorzystniej.\n\nNie ma jednej generalnej odpowiedzi na to, jaka forma opodatkowania u przedsi\u0119biorcy np. fizjoterapeuty, b\u0119dzie najbardziej korzystna. Ka\u017cdy musi przeanalizowa\u0107 swoj\u0105 sytuacj\u0119 indywidualnie bior\u0105c pod uwag\u0119 m.in. przychody, kt\u00f3re planuje osi\u0105gn\u0105\u0107 w 2025 roku, wysoko\u015b\u0107 koszt\u00f3w, kt\u00f3re b\u0119dzie ponosi\u0142, a tak\u017ce swoj\u0105 sytuacj\u0119 rodzinn\u0105. To, \u017ce jaka\u015b forma opodatkowania op\u0142aca si\u0119 koledze, nie znaczy, \u017ce b\u0119dzie op\u0142aca\u0107 si\u0119 r\u00f3wnie\u017c Wam :) \nMam nadziej\u0119, \u017ce dotrwali\u015bcie do ko\u0144ca tego d\u0142ugiego wpisu \ud83e\udd73 i powy\u017csze obliczenia b\u0119d\u0105 dla Was zrozumia\u0142e. Je\u015bli potrzebujecie wsparcia przy wyborze formy opodatkowania, zapraszam na doradztwo podatkowe :)\n\nNa zako\u0144czenie przypominam, \u017ce na wyb\u00f3r formy opodatkowania macie czas do 20 lutego, je\u015bli pierwszy przych\u00f3d w tym roku osi\u0105gn\u0119li\u015bcie w styczniu.\" data-querystring=\"stp=dst-jpg_p720x720_tt6&_nc_cat=101&ccb=1-7&_nc_sid=127cfc&_nc_ohc=VACDDutgW1wQ7kNvwHUT_US&_nc_oc=Adn_T8rWUDlxT_GNRL1ovKsA2bmb_npVAclz35zKlGy-4HDkK8twWnfp4-xuHnJsSA0&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfO8xpEjDrYbU1Lv8GoBMmmWXUqiBdqb6RZBDFyu4csUgA&oe=686162CF\" data-ratio=\"1200\" class=\"cff-multi-image cff-feed-image\" \/><\/div><\/div>\n<div class=\"cff-meta-wrap\">\n\t<div class=\"cff-view-comments-wrap\">\n\t<a href=\"javaScript:void(0);\" class=\"cff-view-comments \" id=\"108660440964939_1144534397674107\">\n\t\t<span class=\"cff-screenreader\">View Comments<\/span>\n\t\t<ul class=\"cff-meta cff-light\">\n\t\t\t<li 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288 472 336 450.41 347.017c13.522 22.76 1.352 53.216-15.015 61.996 8.293 52.54-18.961 70.606-57.212 70.974-3.312.03-37.247 0-40.727 0-72.929 0-134.742-40.727-177.455-40.727V235.625c37.708 0 72.305-67.939 106.183-101.818 30.545-30.545 20.363-81.454 40.727-101.817 50.909 0 50.909 35.517 50.909 61.091 0 42.189-30.545 61.09-30.545 101.817h111.999c22.73 0 40.627 20.364 40.727 40.727.099 20.363-8.001 36.375-23.984 40.727zM104 432c0 13.255-10.745 24-24 24s-24-10.745-24-24 10.745-24 24-24 24 10.745 24 24z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M104 224H24c-13.255 0-24 10.745-24 24v240c0 13.255 10.745 24 24 24h80c13.255 0 24-10.745 24-24V248c0-13.255-10.745-24-24-24zM64 472c-13.255 0-24-10.745-24-24s10.745-24 24-24 24 10.745 24 24-10.745 24-24 24zM384 81.452c0 42.416-25.97 66.208-33.277 94.548h101.723c33.397 0 59.397 27.746 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40.016v88.154C154.548 130.155 0 160.103 0 331.19c0 94.98 55.84 150.231 89.13 174.571 24.233 17.722 58.021-4.992 49.68-34.51C100.937 336.887 165.575 321.972 320 320.16V408c0 36.239 44.19 53.494 68.91 27.65l175.998-184c14.79-15.47 14.79-39.83-.001-55.3zm-23.127 33.18l-176 184c-4.933 5.16-13.78 1.73-13.78-5.53V288c-171.396 0-295.313 9.707-243.98 191.7C72 453.36 32 405.59 32 331.19 32 171.18 194.886 160 352 160V40c0-7.262 8.851-10.69 13.78-5.53l176 184a7.978 7.978 0 0 1 0 11.06z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M503.691 189.836L327.687 37.851C312.281 24.546 288 35.347 288 56.015v80.053C127.371 137.907 0 170.1 0 322.326c0 61.441 39.581 122.309 83.333 154.132 13.653 9.931 33.111-2.533 28.077-18.631C66.066 312.814 132.917 274.316 288 272.085V360c0 20.7 24.3 31.453 39.687 18.164l176.004-152c11.071-9.562 11.086-26.753 0-36.328z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"cff-count\">5<\/span>\n\t\t\t<\/li>\n\n\t\t\t\t\t\t\t<li class=\"cff-comments\">\n\t\t\t\t\t<span class=\"cff-icon cff-comment\">\n\t\t\t\t\t\t<span class=\"cff-screenreader\">Comments:<\/span>\n\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Comment\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 7.1 5.8 12 12 12 2.4 0 4.9-.7 7.1-2.4L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64zm32 352c0 17.6-14.4 32-32 32H293.3l-8.5 6.4L192 460v-76H64c-17.6 0-32-14.4-32-32V64c0-17.6 14.4-32 32-32h384c17.6 0 32 14.4 32 32v288z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 9.8 11.2 15.5 19.1 9.7L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64z\"><\/path><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"cff-count\">1<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t<\/a>\n<\/div>\n<\/div>\n<div class=\"cff-comments-box cff-light\" data-cff-like-text=\"like this\" data-cff-likes-text=\"likes this\"  data-cff-reacted-text=\"reacted to this\" data-cff-and-text=\"and\" data-cff-other-text=\"other\" data-cff-others-text=\"others\" data-cff-reply-text=\"Reply\" data-cff-replies-text=\"Replies\" data-num=\"4\" data-cff-meta-link-color=\"#\" data-cff-hide-avatars=\"\" data-cff-expand-comments=\"\" data-cff-post-tags=\"on\"><p class=\"cff-comment-likes cff-likes\" ><\/p><p class=\"cff-comments cff-comment-on-facebook\" ><span>1 Comment<\/span><a href=\"https:\/\/www.facebook.com\/108660440964939_1144534397674107\" target=\"_blank\" rel=\"nofollow noopener\" ><span class=\"cff-icon\"><svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Comment\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 7.1 5.8 12 12 12 2.4 0 4.9-.7 7.1-2.4L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64zm32 352c0 17.6-14.4 32-32 32H293.3l-8.5 6.4L192 460v-76H64c-17.6 0-32-14.4-32-32V64c0-17.6 14.4-32 32-32h384c17.6 0 32 14.4 32 32v288z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 9.8 11.2 15.5 19.1 9.7L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64z\"><\/path><\/svg><\/span>Comment on Facebook<\/a><\/p><div class=\"cff-comments-wrap\" ><div class=\"cff-comment\" id=\"cff_1144534397674107_497502833381680\" data-cff-comment-date=\" 1 years ago \"><p >Og&oacute;lnie, wszystko super i bardzo szczeg&oacute;\u0142owo opisane. Jednak jest ma\u0142y problem. Na jakiej podstawie s\u0105 wyliczane te &quot;przyk\u0142adowe&quot; koszty? To z jaki\u015b danych statystycznych czy innych bada\u0144? \n\nTo tak ju\u017c musi by\u0107, \u017ce koszty zawsze s\u0105 w okolicach po\u0142owu przychodu? \ud83e\udd14 Bo u mnie np koszty to mo\u017ce 10-15%\nW sytuacji 3..\n11333zl koszt&oacute;w miesi\u0119cznie? \ud83e\udd14\ud83d\ude2e\nTakie wyliczania mo\u017ce mia\u0142yby sens gdyby albo wsz\u0119dzie wstawi\u0107 takie same koszty albo np poda\u0107 Dlaczego w kt&oacute;rym\u015b z przypadk&oacute;w s\u0105 wi\u0119ksze lub mniejsze<\/p><\/div><\/div><\/div><\/div><div class=\"cff-item cff-photo-post cff-box cff-shadow author-fizjoksi-gowa---podatki-fizjoterapeuty cff-108660440964939 cff-new\" id=\"cff_108660440964939_1139983781462502\" data-page-id=\"108660440964939\" data-cff-timestamp=\"1736252998\" data-object-id=\"1139983651462515\" data-cff-from=\"108660440964939\" style=\"z-index: 13;background-color: #fff; -webkit-border-radius: 4px; -moz-border-radius: 4px; border-radius: 4px; \"><div class=\"cff-author\"><!--\n\t--><div class=\"cff-author-text\"><!--\n\t\t\t\t\t--><div class=\"cff-page-name cff-author-date\" ><!--\n\t\t\t\t--><a  href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t\t\t-->Fizjoksi\u0119gowa - podatki fizjoterapeuty<!--\n\t\t\t\t--><\/a><!--\n\t\t\t\t--><span class=\"cff-story\"> <\/span><!--\n\t\t\t--><\/div>\n\t\t\t\n<div class=\"cff-date \" >\n\t 1 years ago <\/div>\t\t\t<\/div>\n\t<div class=\"cff-author-img \" data-avatar=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\"><!--\n\t\t--><a href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t--><img decoding=\"async\" src=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\" class=\"cff-feed-image\" alt=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" width=40 height=40 onerror=\"this.style.display='none'\"><!--\n\t\t--><\/a><!--\n\t--><\/div>\n\n\t\n<\/div>\n<p  style=\"font-size:14px;\"  class=\"cff-post-text\">\n\t<span class=\"cff-text\" data-color=\"\">Moi Drodzy \ud83d\ude42 <br \/><br \/>Minimalna podstawa wymiaru sk\u0142adki zdrowotnej w roku sk\u0142adkowym obowi\u0105zuj\u0105cym od 01 lutego 2025 r. do 31 stycznia 2026 r. b\u0119dzie wynosi\u0142a 75% minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w pierwszym dniu roku sk\u0142adkowego,<br \/>tj. 75% x 4666 z\u0142 = 3499,50 z\u0142<br \/><br \/>Oznacza to, i\u017c minimalna miesi\u0119czna sk\u0142adka zdrowotna dla przedsi\u0119biorc\u00f3w opodatkowanych wg skali podatkowej i podatku liniowego b\u0119dzie wynosi\u0142a:<br \/><br \/>3499,50 z\u0142 * 9% = 314,96 z\u0142\ud83d\udc48 \t<\/span>\n\t<span class=\"cff-expand\">... <a href=\"#\" ><span class=\"cff-more\">See More<\/span><span class=\"cff-less\">See Less<\/span><\/a><\/span>\n<\/p><div class=\"cff-media-wrap\"><div class=\"cff-photo nofancybox\"  data-cff-page-name=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" data-cff-post-time=\"1 years ago\" data-img-src-set=\"[{&quot;130&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493610985_1233938542067025_420562781021999508_n.jpg?stp=dst-jpg_s130x130_tt6&amp;_nc_cat=100&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=nm68NZAZqH4Q7kNvwHzrHwr&amp;_nc_oc=AdmIBFUra22O2td1esb_8zPsiYiDqQZd9QHjY67Fo1QlBne3VPtS4_7LE1nE-6wvxdQ&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfPzsgirn9epCwfP3Q7yD_uhW2H4QR9eyTLc-wkY9HoPDg&amp;oe=68616EA6&quot;,&quot;720&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493610985_1233938542067025_420562781021999508_n.jpg?stp=dst-jpg_s720x720_tt6&amp;_nc_cat=100&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=nm68NZAZqH4Q7kNvwHzrHwr&amp;_nc_oc=AdmIBFUra22O2td1esb_8zPsiYiDqQZd9QHjY67Fo1QlBne3VPtS4_7LE1nE-6wvxdQ&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfO9Ev0ZBAdm3lnLeujvwRdzFuDq1elLLkH-x6mjv2I1sA&amp;oe=68616EA6&quot;}]\" href=\"https:\/\/www.facebook.com\/photo.php?fbid=1139983651462515&amp;set=a.192152299578993&amp;type=3\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/plugins\/custom-facebook-feed-pro\/assets\/img\/placeholder.png\" data-orig-source=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t39.30808-6\/493610985_1233938542067025_420562781021999508_n.jpg?stp=dst-jpg_s720x720_tt6&_nc_cat=100&ccb=1-7&_nc_sid=127cfc&_nc_ohc=nm68NZAZqH4Q7kNvwHzrHwr&_nc_oc=AdmIBFUra22O2td1esb_8zPsiYiDqQZd9QHjY67Fo1QlBne3VPtS4_7LE1nE-6wvxdQ&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfO9Ev0ZBAdm3lnLeujvwRdzFuDq1elLLkH-x6mjv2I1sA&oe=68616EA6\" alt=\"Moi Drodzy :) \n\nMinimalna podstawa wymiaru sk\u0142adki zdrowotnej w roku sk\u0142adkowym obowi\u0105zuj\u0105cym od 01 lutego 2025 r. do 31 stycznia 2026 r. b\u0119dzie wynosi\u0142a 75% minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w pierwszym dniu roku sk\u0142adkowego,\ntj. 75% x 4666 z\u0142 = 3499,50 z\u0142\n\nOznacza to, i\u017c minimalna miesi\u0119czna sk\u0142adka zdrowotna dla przedsi\u0119biorc\u00f3w opodatkowanych wg skali podatkowej i podatku liniowego b\u0119dzie wynosi\u0142a:\n\n3499,50 z\u0142 * 9% = 314,96 z\u0142\ud83d\udc48\" data-querystring=\"stp=dst-jpg_s720x720_tt6&_nc_cat=100&ccb=1-7&_nc_sid=127cfc&_nc_ohc=nm68NZAZqH4Q7kNvwHzrHwr&_nc_oc=AdmIBFUra22O2td1esb_8zPsiYiDqQZd9QHjY67Fo1QlBne3VPtS4_7LE1nE-6wvxdQ&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfO9Ev0ZBAdm3lnLeujvwRdzFuDq1elLLkH-x6mjv2I1sA&oe=68616EA6\" data-ratio=\"1200\" class=\"cff-multi-image cff-feed-image\" \/><\/div><\/div>\n<div class=\"cff-meta-wrap\">\n\t<div class=\"cff-view-comments-wrap\">\n\t<a href=\"javaScript:void(0);\" class=\"cff-view-comments \" id=\"108660440964939_1139983781462502\">\n\t\t<span class=\"cff-screenreader\">View Comments<\/span>\n\t\t<ul class=\"cff-meta 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480V224h96v256H32zm424.017-203.648C472 288 472 336 450.41 347.017c13.522 22.76 1.352 53.216-15.015 61.996 8.293 52.54-18.961 70.606-57.212 70.974-3.312.03-37.247 0-40.727 0-72.929 0-134.742-40.727-177.455-40.727V235.625c37.708 0 72.305-67.939 106.183-101.818 30.545-30.545 20.363-81.454 40.727-101.817 50.909 0 50.909 35.517 50.909 61.091 0 42.189-30.545 61.09-30.545 101.817h111.999c22.73 0 40.627 20.364 40.727 40.727.099 20.363-8.001 36.375-23.984 40.727zM104 432c0 13.255-10.745 24-24 24s-24-10.745-24-24 10.745-24 24-24 24 10.745 24 24z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M104 224H24c-13.255 0-24 10.745-24 24v240c0 13.255 10.745 24 24 24h80c13.255 0 24-10.745 24-24V248c0-13.255-10.745-24-24-24zM64 472c-13.255 0-24-10.745-24-24s10.745-24 24-24 24 10.745 24 24-10.745 24-24 24zM384 81.452c0 42.416-25.97 66.208-33.277 94.548h101.723c33.397 0 59.397 27.746 59.553 58.098.084 17.938-7.546 37.249-19.439 49.197l-.11.11c9.836 23.337 8.237 56.037-9.308 79.469 8.681 25.895-.069 57.704-16.382 74.757 4.298 17.598 2.244 32.575-6.148 44.632C440.202 511.587 389.616 512 346.839 512l-2.845-.001c-48.287-.017-87.806-17.598-119.56-31.725-15.957-7.099-36.821-15.887-52.651-16.178-6.54-.12-11.783-5.457-11.783-11.998v-213.77c0-3.2 1.282-6.271 3.558-8.521 39.614-39.144 56.648-80.587 89.117-113.111 14.804-14.832 20.188-37.236 25.393-58.902C282.515 39.293 291.817 0 312 0c24 0 72 8 72 81.452z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"cff-count\">5<\/span>\n\t\t\t<\/li>\n\n\t\t\t\n\t\t\t<li class=\"cff-shares\">\n\t\t\t\t<span class=\"cff-icon cff-share\">\n\t\t\t\t\t<span class=\"cff-screenreader\">Shares:<\/span>\n\t\t\t\t\t<svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Share\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\"><path d=\"M564.907 196.35L388.91 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18.164l176.004-152c11.071-9.562 11.086-26.753 0-36.328z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"cff-count\">2<\/span>\n\t\t\t<\/li>\n\n\t\t\t\t\t\t\t<li class=\"cff-comments\">\n\t\t\t\t\t<span class=\"cff-icon cff-comment\">\n\t\t\t\t\t\t<span class=\"cff-screenreader\">Comments:<\/span>\n\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Comment\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 7.1 5.8 12 12 12 2.4 0 4.9-.7 7.1-2.4L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64zm32 352c0 17.6-14.4 32-32 32H293.3l-8.5 6.4L192 460v-76H64c-17.6 0-32-14.4-32-32V64c0-17.6 14.4-32 32-32h384c17.6 0 32 14.4 32 32v288z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 9.8 11.2 15.5 19.1 9.7L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64z\"><\/path><\/svg>\t\t\t\t\t<\/span>\n\t\t\t\t\t<span class=\"cff-count\">1<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t<\/a>\n<\/div>\n<\/div>\n<div class=\"cff-comments-box cff-light\" data-cff-like-text=\"like this\" data-cff-likes-text=\"likes this\"  data-cff-reacted-text=\"reacted to this\" data-cff-and-text=\"and\" data-cff-other-text=\"other\" data-cff-others-text=\"others\" data-cff-reply-text=\"Reply\" data-cff-replies-text=\"Replies\" data-num=\"4\" data-cff-meta-link-color=\"#\" data-cff-hide-avatars=\"\" data-cff-expand-comments=\"\" data-cff-post-tags=\"on\"><p class=\"cff-comment-likes cff-likes\" ><\/p><p class=\"cff-comments cff-comment-on-facebook\" ><span>1 Comment<\/span><a href=\"https:\/\/www.facebook.com\/108660440964939_1139983781462502\" target=\"_blank\" rel=\"nofollow noopener\" ><span class=\"cff-icon\"><svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Comment\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 7.1 5.8 12 12 12 2.4 0 4.9-.7 7.1-2.4L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64zm32 352c0 17.6-14.4 32-32 32H293.3l-8.5 6.4L192 460v-76H64c-17.6 0-32-14.4-32-32V64c0-17.6 14.4-32 32-32h384c17.6 0 32 14.4 32 32v288z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M448 0H64C28.7 0 0 28.7 0 64v288c0 35.3 28.7 64 64 64h96v84c0 9.8 11.2 15.5 19.1 9.7L304 416h144c35.3 0 64-28.7 64-64V64c0-35.3-28.7-64-64-64z\"><\/path><\/svg><\/span>Comment on Facebook<\/a><\/p><div class=\"cff-comments-wrap\" ><div class=\"cff-comment\" id=\"cff_1139983781462502_1288881092264350\" data-cff-comment-date=\" 1 years ago \"><p >Uuuuu....<\/p><\/div><\/div><\/div><\/div><div class=\"cff-item cff-photo-post cff-box cff-shadow author-fizjoksi-gowa---podatki-fizjoterapeuty cff-108660440964939 cff-new\" id=\"cff_108660440964939_1132595538867993\" data-page-id=\"108660440964939\" data-cff-timestamp=\"1735399863\" data-object-id=\"1132594942201386\" data-cff-from=\"108660440964939\" style=\"z-index: 12;background-color: #fff; -webkit-border-radius: 4px; -moz-border-radius: 4px; border-radius: 4px; \"><div class=\"cff-author\"><!--\n\t--><div class=\"cff-author-text\"><!--\n\t\t\t\t\t--><div class=\"cff-page-name cff-author-date\" ><!--\n\t\t\t\t--><a  href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t\t\t-->Fizjoksi\u0119gowa - podatki fizjoterapeuty<!--\n\t\t\t\t--><\/a><!--\n\t\t\t\t--><span class=\"cff-story\"> <\/span><!--\n\t\t\t--><\/div>\n\t\t\t\n<div class=\"cff-date \" >\n\t 1 years ago <\/div>\t\t\t<\/div>\n\t<div class=\"cff-author-img \" data-avatar=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\"><!--\n\t\t--><a href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t--><img decoding=\"async\" src=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\" class=\"cff-feed-image\" alt=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" width=40 height=40 onerror=\"this.style.display='none'\"><!--\n\t\t--><\/a><!--\n\t--><\/div>\n\n\t\n<\/div>\n<p  style=\"font-size:14px;\"  class=\"cff-post-text\">\n\t<span class=\"cff-text\" data-color=\"\">Ulga na IKZE<br \/><br \/>Je\u015bli chcesz w rozliczeniu PIT za rok 2024 skorzysta\u0107 z ulgi na IKZE (Indywidualne Konto Zabezpieczenia Emerytalnego) pozosta\u0142o Ci jeszcze tylko kilka dni do ko\u0144ca roku, aby dokona\u0107 wp\u0142aty \u015brodk\u00f3w na konto IKZE.<br \/><br \/>W roku 2024 maksymalny limit wp\u0142at na IKZE wynosi 9 388,80 z\u0142, a dla os\u00f3b prowadz\u0105cych pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 \u2013 14 083,20 z\u0142.<br \/><br \/>Wp\u0142aty dokonane w danym roku mo\u017cesz odliczy\u0107 od podstawy opodatkowania w zeznaniu rocznym.<br \/>Ulga przys\u0142uguje osobom rozliczaj\u0105cym swoje dochody wg skali podatkowej, podatku liniowego oraz rycza\u0142tu od przychod\u00f3w ewidencjonowanych.<br \/><br \/>Odliczenia wp\u0142at dokonujesz w zeznaniu rocznym PIT sk\u0142adanym wraz z za\u0142\u0105cznikiem PIT\/O.<br \/><br \/><a href=\"https:\/\/facebook.com\/137507569774084\"  rel=\"nofollow noopener\">#IKZE<\/a> <a href=\"https:\/\/facebook.com\/4910313862344573\"  rel=\"nofollow noopener\">#ulgaikze<\/a>  <a href=\"https:\/\/facebook.com\/2916433625062606\"  rel=\"nofollow noopener\">#PIT2024<\/a> \t<\/span>\n\t<span class=\"cff-expand\">... <a href=\"#\" ><span class=\"cff-more\">See More<\/span><span class=\"cff-less\">See Less<\/span><\/a><\/span>\n<\/p><div class=\"cff-media-wrap\"><div class=\"cff-photo nofancybox\"  data-cff-page-name=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" data-cff-post-time=\"1 years ago\" data-img-src-set=\"[{&quot;130&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493274101_1233845338743012_486464730099604942_n.jpg?stp=dst-jpg_s130x130_tt6&amp;_nc_cat=103&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=Ax2pCzvUi1YQ7kNvwEUE5_n&amp;_nc_oc=AdlDWFMPIdx-3fdDST7-wvDcNFphyKiuYTL55jxX5nKrRsCnq7xeilpYNvqr2JjLL2I&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfPaOzQA2Jl7UMqwTax-l_vMHxO3x8rlbHUfABWrY4NEUA&amp;oe=68617E58&quot;,&quot;720&quot;:&quot;https:\\\/\\\/scontent-waw2-2.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493274101_1233845338743012_486464730099604942_n.jpg?_nc_cat=103&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=Ax2pCzvUi1YQ7kNvwEUE5_n&amp;_nc_oc=AdlDWFMPIdx-3fdDST7-wvDcNFphyKiuYTL55jxX5nKrRsCnq7xeilpYNvqr2JjLL2I&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-2.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfP647PJ65HMi90XU0g0B0Dji-ANhfjj8VHFscIYNBLqHA&amp;oe=68617E58&quot;}]\" href=\"https:\/\/www.facebook.com\/photo.php?fbid=1132594942201386&amp;set=a.192152299578993&amp;type=3\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/plugins\/custom-facebook-feed-pro\/assets\/img\/placeholder.png\" data-orig-source=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t39.30808-6\/493274101_1233845338743012_486464730099604942_n.jpg?_nc_cat=103&ccb=1-7&_nc_sid=127cfc&_nc_ohc=Ax2pCzvUi1YQ7kNvwEUE5_n&_nc_oc=AdlDWFMPIdx-3fdDST7-wvDcNFphyKiuYTL55jxX5nKrRsCnq7xeilpYNvqr2JjLL2I&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfP647PJ65HMi90XU0g0B0Dji-ANhfjj8VHFscIYNBLqHA&oe=68617E58\" alt=\"Ulga na IKZE\n\nJe\u015bli chcesz w rozliczeniu PIT za rok 2024 skorzysta\u0107 z ulgi na IKZE (Indywidualne Konto Zabezpieczenia Emerytalnego) pozosta\u0142o Ci jeszcze tylko kilka dni do ko\u0144ca roku, aby dokona\u0107 wp\u0142aty \u015brodk\u00f3w na konto IKZE.\n\nW roku 2024 maksymalny limit wp\u0142at na IKZE wynosi 9 388,80 z\u0142, a dla os\u00f3b prowadz\u0105cych pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 \u2013 14 083,20 z\u0142.\n\nWp\u0142aty dokonane w danym roku mo\u017cesz odliczy\u0107 od podstawy opodatkowania w zeznaniu rocznym.\nUlga przys\u0142uguje osobom rozliczaj\u0105cym swoje dochody wg skali podatkowej, podatku liniowego oraz rycza\u0142tu od przychod\u00f3w ewidencjonowanych.\n\nOdliczenia wp\u0142at dokonujesz w zeznaniu rocznym PIT sk\u0142adanym wraz z za\u0142\u0105cznikiem PIT\/O.\n\n#IKZE #ulgaIKZE  #pit2024\" data-querystring=\"_nc_cat=103&ccb=1-7&_nc_sid=127cfc&_nc_ohc=Ax2pCzvUi1YQ7kNvwEUE5_n&_nc_oc=AdlDWFMPIdx-3fdDST7-wvDcNFphyKiuYTL55jxX5nKrRsCnq7xeilpYNvqr2JjLL2I&_nc_zt=23&_nc_ht=scontent-waw2-2.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfP647PJ65HMi90XU0g0B0Dji-ANhfjj8VHFscIYNBLqHA&oe=68617E58\" data-ratio=\"1200\" class=\"cff-multi-image cff-feed-image\" \/><\/div><\/div>\n<div 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14.327 32 32 32h96c17.673 0 32-14.327 32-32v-8.74c32.495 0 100.687 40.747 177.455 40.726 5.505.003 37.65.03 41.013 0 59.282.014 92.255-35.887 90.335-89.793 15.127-17.727 22.539-43.337 18.225-67.105 12.456-19.526 15.126-47.07 9.628-69.405zM32 480V224h96v256H32zm424.017-203.648C472 288 472 336 450.41 347.017c13.522 22.76 1.352 53.216-15.015 61.996 8.293 52.54-18.961 70.606-57.212 70.974-3.312.03-37.247 0-40.727 0-72.929 0-134.742-40.727-177.455-40.727V235.625c37.708 0 72.305-67.939 106.183-101.818 30.545-30.545 20.363-81.454 40.727-101.817 50.909 0 50.909 35.517 50.909 61.091 0 42.189-30.545 61.09-30.545 101.817h111.999c22.73 0 40.627 20.364 40.727 40.727.099 20.363-8.001 36.375-23.984 40.727zM104 432c0 13.255-10.745 24-24 24s-24-10.745-24-24 10.745-24 24-24 24 10.745 24 24z\"><\/path><\/svg><svg width=\"24px\" height=\"24px\" class=\"cff-svg-bg\" role=\"img\" aria-hidden=\"true\" aria-label=\"background\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 512 512\"><path d=\"M104 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<\/span><!--\n\t\t\t--><\/div>\n\t\t\t\n<div class=\"cff-date \" >\n\t 1 years ago <\/div>\t\t\t<\/div>\n\t<div class=\"cff-author-img \" data-avatar=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\"><!--\n\t\t--><a href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t--><img decoding=\"async\" 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Niech te \u015bwi\u0105teczne dni b\u0119d\u0105 dla Was niezapomnianym czasem, sp\u0119dzonym w harmonii, bez po\u015bpiechu i zmartwie\u0144 a Nowy Rok 2025 niech b\u0119dzie pe\u0142en nowych mo\u017cliwo\u015bci, sukces\u00f3w, realizacji plan\u00f3w i spe\u0142niania marze\u0144! \ud83c\udf84<br \/><br \/>Sylwia\ud83d\udc99 \t<\/span>\n\t<span class=\"cff-expand\">... <a href=\"#\" ><span class=\"cff-more\">See More<\/span><span class=\"cff-less\">See Less<\/span><\/a><\/span>\n<\/p><div class=\"cff-media-wrap\"><div class=\"cff-photo nofancybox\"  data-cff-page-name=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" data-cff-post-time=\"1 years ago\" data-img-src-set=\"[{&quot;130&quot;:&quot;https:\\\/\\\/scontent-waw2-1.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493811958_1233802958747250_3912899809833709560_n.jpg?stp=dst-jpg_s130x130_tt6&amp;_nc_cat=111&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=_ccZH1sWTp8Q7kNvwEPkAtB&amp;_nc_oc=Adnj4AS2Om0tqOPBT8DTwkyG98Qyk5ms80AuV5Apu9mQgtId46P86JR-Yi8Sb_QRO6A&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-1.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfNAb4mPb8aPkWh2UDTBuMC4QI2ksPusKjp-oZZbA50Qgw&amp;oe=68617D57&quot;,&quot;720&quot;:&quot;https:\\\/\\\/scontent-waw2-1.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493811958_1233802958747250_3912899809833709560_n.jpg?stp=dst-jpg_s720x720_tt6&amp;_nc_cat=111&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=_ccZH1sWTp8Q7kNvwEPkAtB&amp;_nc_oc=Adnj4AS2Om0tqOPBT8DTwkyG98Qyk5ms80AuV5Apu9mQgtId46P86JR-Yi8Sb_QRO6A&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-1.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfOk5U1dNNR1J6E_gVKny3_esPI8kfqSNBgG4U20R_dOVw&amp;oe=68617D57&quot;}]\" href=\"https:\/\/www.facebook.com\/photo.php?fbid=1129198429207704&amp;set=a.192152299578993&amp;type=3\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/plugins\/custom-facebook-feed-pro\/assets\/img\/placeholder.png\" data-orig-source=\"https:\/\/scontent-waw2-1.xx.fbcdn.net\/v\/t39.30808-6\/493811958_1233802958747250_3912899809833709560_n.jpg?stp=dst-jpg_s720x720_tt6&_nc_cat=111&ccb=1-7&_nc_sid=127cfc&_nc_ohc=_ccZH1sWTp8Q7kNvwEPkAtB&_nc_oc=Adnj4AS2Om0tqOPBT8DTwkyG98Qyk5ms80AuV5Apu9mQgtId46P86JR-Yi8Sb_QRO6A&_nc_zt=23&_nc_ht=scontent-waw2-1.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfOk5U1dNNR1J6E_gVKny3_esPI8kfqSNBgG4U20R_dOVw&oe=68617D57\" alt=\"Moi Drodzy \ud83c\udf84 Z okazji zbli\u017caj\u0105cych si\u0119 \u015awi\u0105t Bo\u017cego Narodzenia przesy\u0142am Wam najcieplejsze \u017cyczenia: zdrowia, szcz\u0119\u015bcia i rado\u015bci! Niech te \u015bwi\u0105teczne dni b\u0119d\u0105 dla Was niezapomnianym czasem, sp\u0119dzonym w harmonii, bez po\u015bpiechu i zmartwie\u0144 a Nowy Rok 2025 niech b\u0119dzie pe\u0142en nowych mo\u017cliwo\u015bci, sukces\u00f3w, realizacji plan\u00f3w i spe\u0142niania marze\u0144! \ud83c\udf84\n\nSylwia\ud83d\udc99\" data-querystring=\"stp=dst-jpg_s720x720_tt6&_nc_cat=111&ccb=1-7&_nc_sid=127cfc&_nc_ohc=_ccZH1sWTp8Q7kNvwEPkAtB&_nc_oc=Adnj4AS2Om0tqOPBT8DTwkyG98Qyk5ms80AuV5Apu9mQgtId46P86JR-Yi8Sb_QRO6A&_nc_zt=23&_nc_ht=scontent-waw2-1.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfOk5U1dNNR1J6E_gVKny3_esPI8kfqSNBgG4U20R_dOVw&oe=68617D57\" data-ratio=\"1200\" class=\"cff-multi-image cff-feed-image\" \/><\/div><\/div>\n<div class=\"cff-meta-wrap\">\n\t<div class=\"cff-view-comments-wrap\">\n\t<a href=\"javaScript:void(0);\" class=\"cff-view-comments \" id=\"108660440964939_1129200342540846\">\n\t\t<span class=\"cff-screenreader\">View Comments<\/span>\n\t\t<ul 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author-fizjoksi-gowa---podatki-fizjoterapeuty cff-108660440964939 cff-new\" id=\"cff_108660440964939_1108839894576891\" data-page-id=\"108660440964939\" data-cff-timestamp=\"1732654544\" data-object-id=\"1108838031243744\" data-cff-from=\"108660440964939\" style=\"z-index: 10;background-color: #fff; -webkit-border-radius: 4px; -moz-border-radius: 4px; border-radius: 4px; \"><div class=\"cff-author\"><!--\n\t--><div class=\"cff-author-text\"><!--\n\t\t\t\t\t--><div class=\"cff-page-name cff-author-date\" ><!--\n\t\t\t\t--><a  href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t\t\t-->Fizjoksi\u0119gowa - podatki fizjoterapeuty<!--\n\t\t\t\t--><\/a><!--\n\t\t\t\t--><span class=\"cff-story\"> <\/span><!--\n\t\t\t--><\/div>\n\t\t\t\n<div class=\"cff-date \" >\n\t 2 years ago <\/div>\t\t\t<\/div>\n\t<div class=\"cff-author-img \" data-avatar=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\"><!--\n\t\t--><a href=\"https:\/\/facebook.com\/108660440964939\" target=\"_blank\" rel=\"nofollow noopener\" ><!--\n\t\t\t--><img decoding=\"async\" src=\"https:\/\/scontent-waw2-2.xx.fbcdn.net\/v\/t1.6435-1\/121030298_132396411924675_1901491991083328496_n.png?stp=cp0_dst-png_s50x50&#038;_nc_cat=103&#038;ccb=1-7&#038;_nc_sid=f907e8&#038;_nc_ohc=aDvAOf9CfiwQ7kNvwEocFs3&#038;_nc_oc=Adk7gpE0fe6izZjXbv_9DPIRSjan_3DHCdrDOzLSbLOrysJiedwJhYLyFdC1ljZjpc8&#038;_nc_zt=24&#038;_nc_ht=scontent-waw2-2.xx&#038;edm=AKIiGfEEAAAA&#038;_nc_gid=dPx6QH8aKaAeItXeegJr-g&#038;oh=00_AfNMmA5KloztJTdXey8QSw4AdN3Cxx7ll5a-es2h4u1MjA&#038;oe=6882FF81\" class=\"cff-feed-image\" alt=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" width=40 height=40 onerror=\"this.style.display='none'\"><!--\n\t\t--><\/a><!--\n\t--><\/div>\n\n\t\n<\/div>\n<p  style=\"font-size:14px;\"  class=\"cff-post-text\">\n\t<span class=\"cff-text\" data-color=\"\">\ud83c\udf40WAKACJE SK\u0141ADKOWE \u2013 Warunki korzystania\ud83c\udf40<br \/><br \/>Je\u015bli chcesz skorzysta\u0107 z \u201ewakacji sk\u0142adkowych\u201d musisz spe\u0142ni\u0107 m.in. nast\u0119puj\u0105ce warunki:<br \/><br \/>1) w miesi\u0105cu poprzedzaj\u0105cym miesi\u0105c z\u0142o\u017cenia wniosku mia\u0142_\u015b zg\u0142oszonych do ubezpiecze\u0144 spo\u0142ecznych lub ubezpieczenia zdrowotnego nie wi\u0119cej ni\u017c 10 ubezpieczonych ( wliczaj\u0105c siebie),<br \/>      <br \/>2) jako osoba ubezpieczona podlega\u0142_\u015b cho\u0107 jeden dzie\u0144 (dobrowolnie albo obowi\u0105zkowo) ubezpieczeniom emerytalnemu, rentowym i wypadkowemu z tytu\u0142u prowadzenia dzia\u0142alno\u015bci gospodarczej w miesi\u0105cu poprzedzaj\u0105cym miesi\u0105c, w kt\u00f3rym sk\u0142adasz wniosek;<br \/><br \/>3) w ostatnich dw\u00f3ch latach przed rokiem, w kt\u00f3rym sk\u0142adasz wniosek, nie mia\u0142_\u015b przychodu z pozarolniczej dzia\u0142alno\u015bci gospodarczej lub co najmniej w jednym roku z dw\u00f3ch ostatnich lat poprzedzaj\u0105cych ten rok Tw\u00f3j roczny przych\u00f3d z tej dzia\u0142alno\u015bci nie przekracza\u0142 r\u00f3wnowarto\u015bci w z\u0142otych 2 milion\u00f3w euro,<br \/><br \/>4) jako osoba ubezpieczona w poprzednim roku oraz w roku, w kt\u00f3rym sk\u0142adasz wniosek (do dnia z\u0142o\u017cenia wniosku) nie prowadzi\u0142_\u015b pozarolniczej dzia\u0142alno\u015bci gospodarczej na rzecz by\u0142ego pracodawcy, na rzecz kt\u00f3rego w roku rozpocz\u0119cia dzia\u0142alno\u015bci lub rok wcze\u015bniej wykonywa\u0142_\u015b w ramach stosunku pracy lub sp\u00f3\u0142dzielczego stosunku pracy czynno\u015bci, kt\u00f3re wchodz\u0105 w zakres Twojej dzia\u0142alno\u015bci. <br \/><br \/>\ud83d\udc49 Chc\u0119 zwr\u00f3ci\u0107 szczeg\u00f3ln\u0105 uwag\u0119 na warunek z pkt 4 -  dot. \u015bwiadczenia us\u0142ug na rzecz by\u0142ego pracodawcy: <br \/><br \/>Przyk\u0142ad:<br \/>Rozpocz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w 2012 roku. W 2011 roku by\u0142e\u015b zatrudniony na umowie o prac\u0119 w firmie X i w ramach tej umowy o prac\u0119 wykonywa\u0142e\u015b czynno\u015bci, kt\u00f3re wchodz\u0105 w zakres Twojej obecnej dzia\u0142alno\u015bci. <br \/>Je\u015bli w jakim\u015b okresie od 1 stycznia 2023 do dnia z\u0142o\u017cenia wniosku o wakacje sk\u0142adkowe za grudzie\u0144 2024, wykona\u0142e\u015b us\u0142ug\u0119 na rzecz firmy X, nie mo\u017cesz skorzysta\u0107 z wakacji sk\u0142adkowych.<br \/><br \/>Wi\u0119cej informacji o \u201ewakacjach sk\u0142adkowych\u201d (w tym wszystkie warunki, kt\u00f3re nale\u017cy spe\u0142ni\u0107) znajdziecie na stronie ZUS:<br \/><br \/><a href=\"https:\/\/www.zus.pl\/-\/wakacje-sk%C5%82adkowe-zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus\">www.zus.pl\/-\/wakacje-sk%C5%82adkowe-zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus<\/a><br \/><br \/><a href=\"https:\/\/www.zus.pl\/-\/zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus-wakacje-sk%C5%82adkowe?redirect=%2Fbaza-wiedzy%2Fbiezace-wyjasnienia-komorek-merytorycznych%2Ffirmy\">www.zus.pl\/-\/zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus-wakacje-sk%C5%82adkowe?redirect=%2Fbaza...<\/a><br \/><br \/>\u2757\ufe0f Przypominam, \u017ce wniosek o wakacje sk\u0142adkowe za grudzie\u0144 2024 mo\u017cecie z\u0142o\u017cy\u0107 najp\u00f3\u017aniej do 30 listopada 2024\u2757\ufe0f \t<\/span>\n\t<span class=\"cff-expand\">... <a href=\"#\" ><span class=\"cff-more\">See More<\/span><span class=\"cff-less\">See Less<\/span><\/a><\/span>\n<\/p><div class=\"cff-media-wrap\"><div class=\"cff-photo nofancybox\"  data-cff-page-name=\"Fizjoksi\u0119gowa - podatki fizjoterapeuty\" data-cff-post-time=\"2 years ago\" data-img-src-set=\"[{&quot;130&quot;:&quot;https:\\\/\\\/scontent-waw2-1.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493696532_1232820038845542_7572082216080554152_n.jpg?stp=dst-jpg_s130x130_tt6&amp;_nc_cat=111&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=frs9oj4ATngQ7kNvwEusZVt&amp;_nc_oc=Adk7UlJFoXkPyIv5JI5yekpjBPddGLgCx35bxaqTCJBeTw9XAr7iyy9BBrKfZdhBlCY&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-1.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfOJPa4joWlaapf3RJx4kHPkZXDelqGQo_1u-eahIUfkXQ&amp;oe=68617522&quot;,&quot;720&quot;:&quot;https:\\\/\\\/scontent-waw2-1.xx.fbcdn.net\\\/v\\\/t39.30808-6\\\/493696532_1232820038845542_7572082216080554152_n.jpg?stp=dst-jpg_s720x720_tt6&amp;_nc_cat=111&amp;ccb=1-7&amp;_nc_sid=127cfc&amp;_nc_ohc=frs9oj4ATngQ7kNvwEusZVt&amp;_nc_oc=Adk7UlJFoXkPyIv5JI5yekpjBPddGLgCx35bxaqTCJBeTw9XAr7iyy9BBrKfZdhBlCY&amp;_nc_zt=23&amp;_nc_ht=scontent-waw2-1.xx&amp;edm=AKIiGfEEAAAA&amp;_nc_gid=dPx6QH8aKaAeItXeegJr-g&amp;oh=00_AfOKHjUJ5XheKQ1G3wa36xOZWHgLF_CBNwesLkyYz0EExw&amp;oe=68617522&quot;}]\" href=\"https:\/\/www.facebook.com\/photo.php?fbid=1108838031243744&amp;set=a.192152299578993&amp;type=3\" target=\"_blank\" rel=\"nofollow noopener\"><img decoding=\"async\" src=\"https:\/\/fizjoksiegowa.pl\/wp-content\/plugins\/custom-facebook-feed-pro\/assets\/img\/placeholder.png\" data-orig-source=\"https:\/\/scontent-waw2-1.xx.fbcdn.net\/v\/t39.30808-6\/493696532_1232820038845542_7572082216080554152_n.jpg?stp=dst-jpg_s720x720_tt6&_nc_cat=111&ccb=1-7&_nc_sid=127cfc&_nc_ohc=frs9oj4ATngQ7kNvwEusZVt&_nc_oc=Adk7UlJFoXkPyIv5JI5yekpjBPddGLgCx35bxaqTCJBeTw9XAr7iyy9BBrKfZdhBlCY&_nc_zt=23&_nc_ht=scontent-waw2-1.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfOKHjUJ5XheKQ1G3wa36xOZWHgLF_CBNwesLkyYz0EExw&oe=68617522\" alt=\"\ud83c\udf40WAKACJE SK\u0141ADKOWE \u2013 Warunki korzystania\ud83c\udf40\n\nJe\u015bli chcesz skorzysta\u0107 z \u201ewakacji sk\u0142adkowych\u201d musisz spe\u0142ni\u0107 m.in. nast\u0119puj\u0105ce warunki:\n\n1) w miesi\u0105cu poprzedzaj\u0105cym miesi\u0105c z\u0142o\u017cenia wniosku mia\u0142_\u015b zg\u0142oszonych do ubezpiecze\u0144 spo\u0142ecznych lub ubezpieczenia zdrowotnego nie wi\u0119cej ni\u017c 10 ubezpieczonych ( wliczaj\u0105c siebie),\n      \n2) jako osoba ubezpieczona podlega\u0142_\u015b cho\u0107 jeden dzie\u0144 (dobrowolnie albo obowi\u0105zkowo) ubezpieczeniom emerytalnemu, rentowym i wypadkowemu z tytu\u0142u prowadzenia dzia\u0142alno\u015bci gospodarczej w miesi\u0105cu poprzedzaj\u0105cym miesi\u0105c, w kt\u00f3rym sk\u0142adasz wniosek;\n\n3) w ostatnich dw\u00f3ch latach przed rokiem, w kt\u00f3rym sk\u0142adasz wniosek, nie mia\u0142_\u015b przychodu z pozarolniczej dzia\u0142alno\u015bci gospodarczej lub co najmniej w jednym roku z dw\u00f3ch ostatnich lat poprzedzaj\u0105cych ten rok Tw\u00f3j roczny przych\u00f3d z tej dzia\u0142alno\u015bci nie przekracza\u0142 r\u00f3wnowarto\u015bci w z\u0142otych 2 milion\u00f3w euro,\n\n4) jako osoba ubezpieczona w poprzednim roku oraz w roku, w kt\u00f3rym sk\u0142adasz wniosek (do dnia z\u0142o\u017cenia wniosku) nie prowadzi\u0142_\u015b pozarolniczej dzia\u0142alno\u015bci gospodarczej na rzecz by\u0142ego pracodawcy, na rzecz kt\u00f3rego w roku rozpocz\u0119cia dzia\u0142alno\u015bci lub rok wcze\u015bniej wykonywa\u0142_\u015b w ramach stosunku pracy lub sp\u00f3\u0142dzielczego stosunku pracy czynno\u015bci, kt\u00f3re wchodz\u0105 w zakres Twojej dzia\u0142alno\u015bci. \n\n\ud83d\udc49 Chc\u0119 zwr\u00f3ci\u0107 szczeg\u00f3ln\u0105 uwag\u0119 na warunek z pkt 4 -  dot. \u015bwiadczenia us\u0142ug na rzecz by\u0142ego pracodawcy: \n\nPrzyk\u0142ad:\nRozpocz\u0105\u0142e\u015b dzia\u0142alno\u015b\u0107 gospodarcz\u0105 w 2012 roku. W 2011 roku by\u0142e\u015b zatrudniony na umowie o prac\u0119 w firmie X i w ramach tej umowy o prac\u0119 wykonywa\u0142e\u015b czynno\u015bci, kt\u00f3re wchodz\u0105 w zakres Twojej obecnej dzia\u0142alno\u015bci. \nJe\u015bli w jakim\u015b okresie od 1 stycznia 2023 do dnia z\u0142o\u017cenia wniosku o wakacje sk\u0142adkowe za grudzie\u0144 2024, wykona\u0142e\u015b us\u0142ug\u0119 na rzecz firmy X, nie mo\u017cesz skorzysta\u0107 z wakacji sk\u0142adkowych.\n\nWi\u0119cej informacji o \u201ewakacjach sk\u0142adkowych\u201d (w tym wszystkie warunki, kt\u00f3re nale\u017cy spe\u0142ni\u0107) znajdziecie na stronie ZUS:\n\nhttps:\/\/www.zus.pl\/-\/wakacje-sk%C5%82adkowe-zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus\n\nhttps:\/\/www.zus.pl\/-\/zwolnienie-z-op%C5%82acania-sk%C5%82adek-zus-wakacje-sk%C5%82adkowe?redirect=%2Fbaza-wiedzy%2Fbiezace-wyjasnienia-komorek-merytorycznych%2Ffirmy\n\n\u2757\ufe0f Przypominam, \u017ce wniosek o wakacje sk\u0142adkowe za grudzie\u0144 2024 mo\u017cecie z\u0142o\u017cy\u0107 najp\u00f3\u017aniej do 30 listopada 2024\u2757\ufe0f\" data-querystring=\"stp=dst-jpg_s720x720_tt6&_nc_cat=111&ccb=1-7&_nc_sid=127cfc&_nc_ohc=frs9oj4ATngQ7kNvwEusZVt&_nc_oc=Adk7UlJFoXkPyIv5JI5yekpjBPddGLgCx35bxaqTCJBeTw9XAr7iyy9BBrKfZdhBlCY&_nc_zt=23&_nc_ht=scontent-waw2-1.xx&edm=AKIiGfEEAAAA&_nc_gid=dPx6QH8aKaAeItXeegJr-g&oh=00_AfOKHjUJ5XheKQ1G3wa36xOZWHgLF_CBNwesLkyYz0EExw&oe=68617522\" data-ratio=\"1200\" class=\"cff-multi-image cff-feed-image\" \/><\/div><\/div>\n<div class=\"cff-meta-wrap\">\n\t<div class=\"cff-view-comments-wrap\">\n\t<a href=\"javaScript:void(0);\" class=\"cff-view-comments \" id=\"108660440964939_1108839894576891\">\n\t\t<span class=\"cff-screenreader\">View Comments<\/span>\n\t\t<ul class=\"cff-meta cff-light\">\n\t\t\t<li class=\"cff-likes\">\n\t\t\t\t<span class=\"cff-icon cff-like\">\n\t\t\t\t\t<span class=\"cff-screenreader\">Likes:<\/span>\n\t\t\t\t\t\n\t\t\t\t\t<svg width=\"24px\" height=\"24px\" role=\"img\" 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389.616 512 346.839 512l-2.845-.001c-48.287-.017-87.806-17.598-119.56-31.725-15.957-7.099-36.821-15.887-52.651-16.178-6.54-.12-11.783-5.457-11.783-11.998v-213.77c0-3.2 1.282-6.271 3.558-8.521 39.614-39.144 56.648-80.587 89.117-113.111 14.804-14.832 20.188-37.236 25.393-58.902C282.515 39.293 291.817 0 312 0c24 0 72 8 72 81.452z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"cff-count\">5<\/span>\n\t\t\t<\/li>\n\n\t\t\t\n\t\t\t<li class=\"cff-shares\">\n\t\t\t\t<span class=\"cff-icon cff-share\">\n\t\t\t\t\t<span class=\"cff-screenreader\">Shares:<\/span>\n\t\t\t\t\t<svg width=\"24px\" height=\"24px\" role=\"img\" aria-hidden=\"true\" aria-label=\"Share\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 576 512\"><path d=\"M564.907 196.35L388.91 12.366C364.216-13.45 320 3.746 320 40.016v88.154C154.548 130.155 0 160.103 0 331.19c0 94.98 55.84 150.231 89.13 174.571 24.233 17.722 58.021-4.992 49.68-34.51C100.937 336.887 165.575 321.972 320 320.16V408c0 36.239 44.19 53.494 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