{"id":39297,"date":"2021-01-03T14:39:59","date_gmt":"2021-01-03T13:39:59","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=39297"},"modified":"2021-09-13T18:33:15","modified_gmt":"2021-09-13T16:33:15","slug":"kalkulator-zus","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/kalkulator-zus\/","title":{"rendered":"Ma\u0142y ZUS plus &#8211; dla kogo jest ta ulga i ile wynosz\u0105 sk\u0142adki?"},"content":{"rendered":"<strong>Od 1 lutego 2020 przedsi\u0119biorcy mog\u0105 skorzysta\u0107 z op\u0142acania sk\u0142adek spo\u0142ecznych uzale\u017cnionych od dochodu. Jakie warunki nale\u017cy spe\u0142ni\u0107 oraz ile wynosi ZUS Plus?<\/strong>\r\n<h2>Na czym polega Ma\u0142y ZUS Plus?<\/h2>\r\nProponowanie rozwi\u0105zanie ZUS Plus, jest rozszerzeniem ZUS od przychodu. Wprowadzone zmiany umo\u017cliwiaj\u0105 skorzystanie wi\u0119kszej grupie przedsi\u0119biorc\u00f3w z obni\u017cenia sk\u0142adek na ubezpieczenia spo\u0142eczne. Zmiana kierowana jest do przedsi\u0119biorc\u00f3w, kt\u00f3rzy osi\u0105gn\u0119li w poprzednim roku kalendarzowym przych\u00f3d nie wy\u017cszy ni\u017c 120 tys. z\u0142.\r\n\r\nPodstawa wymiaru sk\u0142adek na ubezpieczenia spo\u0142eczne wyliczona jest zgodnie z wysoko\u015bci\u0105 przeci\u0119tnego miesi\u0119cznego dochodu z dzia\u0142alno\u015bci gospodarczej osi\u0105gni\u0119tego w poprzednim roku kalendarzowym. Podstawa op\u0142acania sk\u0142adek nie mo\u017ce by\u0107 ni\u017csza ni\u017c 30% kwoty minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w styczniu danego roku. Dodatkowo podstawa nie mo\u017ce by\u0107 wy\u017csza ni\u017c 60% prognozowanego przeci\u0119tnego wynagrodzenia na dany rok kalendarzowy. Oznacza to, \u017ce przedsi\u0119biorcy b\u0119d\u0105 op\u0142aca\u0107 sk\u0142adki w przedziale preferencyjny ZUS &#8211; du\u017cy ZUS.\r\n\r\nDla przedsi\u0119biorc\u00f3w rozliczaj\u0105cych si\u0119 na rycza\u0142cie lub wed\u0142ug karty podatkowe dochodem osi\u0105gni\u0119tym w poprzednim roku kalendarzowym:\r\n<ul>\r\n \t<li>b\u0119dzie po\u0142owa odpowiednio osi\u0105gni\u0119tego przychodu z&nbsp;pozarolniczej dzia\u0142alno\u015bci gospodarczej lub<\/li>\r\n \t<li>po\u0142owa warto\u015bci sprzeda\u017cy podlegaj\u0105cej opodatkowaniu podatkiem VAT, bez kwoty tego podatku.<\/li>\r\n<\/ul>\r\n\r\n\n\t<div class=\"design-2020\">\n\t\t<div id=\"zus-calc\" class=\"wrapper price-calc-section\">\n\t\t\t<div class=\"price-calc-box type-box bg-grey100 \">\n\t\t\t\t<div class=\"calc-input form-box\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"h4 h5-sm title\">Kalkulator ZUS +<\/span>\n\t\t\t\t\t<hr\/>\n\t\t\t\t\t<div class=\"form-box\">\n\t\t\t\t\t\t<div class=\"form-box-inner\">\n\t\t\t\t\t\t\t<form class=\"type-1\">\n\t\t\t\t\t\t\t\t<div class=\"range-field x-range-field flex-field-2b\">\n\t\t\t\t\t\t\t\t\t<label class=\"range-field__label\">Roczny przych\u00f3d z prowadzenia dzia\u0142alno\u015bci gospodarczej<span class=\"type-2\" data-tooltip=\"Podaj kwot\u0119 w przedziale od 0 do&nbsp;120&nbsp;000&nbsp;z\u0142\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t\t<g id=\"Icons\/24\/Filled\/Actions\/A043\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n\t\t\t\t\t\t\t\t\t\t\t\t<rect id=\"Path\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><\/rect>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<path d=\"M12,4 C16.418278,4 20,7.581722 20,12 C20,16.418278 16.418278,20 12,20 C7.581722,20 4,16.418278 4,12 C4,7.581722 7.581722,4 12,4 Z M12,11 C11.4871642,11 11.0644928,11.3860402 11.0067277,11.8833789 L11,12 L11,15 L11.0067277,15.1166211 C11.0644928,15.6139598 11.4871642,16 12,16 C12.5128358,16 12.9355072,15.6139598 12.9932723,15.1166211 L13,15 L13,12 L12.9932723,11.8833789 C12.9355072,11.3860402 12.5128358,11 12,11 Z M11,8 L13,8 L13,10 L11,10 L11,8 Z\" id=\"Shape\" fill=\"#bcc0c4\"><\/path>\n\t\t\t\t\t\t\t\t\t\t\t<\/g>\n\t\t\t\t\t\t\t\t\t\t<\/svg><\/span><\/label>\n\t\t\t\t\t\t\t\t\t<input type=\"number\" class=\"x-annual-revenue\" id=\"annual-revenue-1\" name=\"annual-revenue\" min=\"0\" max=\"120000\" value=\"80450\"> <span class=\"input-append font-400\">z\u0142<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<hr\/>\n\t\t\t\t\t\t\t\t<div class=\"income-box\">\n\t\t\t\t\t\t\t\t\t<div class=\"range-field x-range-field flex-field-2b\">\n\t\t\t\t\t\t\t\t\t\t<label class=\"range-field__label\">Roczny doch\u00f3d z prowadzenia dzia\u0142alno\u015bci gospodarczej<span class=\"type-2\" data-tooltip=\"Podaj kwot\u0119 w przedziale od 0 do&nbsp;120&nbsp;000&nbsp;z\u0142\">\n\t\t\t\t\t\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t\t\t<g id=\"Icons\/24\/Filled\/Actions\/A043\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<rect id=\"Path\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><\/rect>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<path d=\"M12,4 C16.418278,4 20,7.581722 20,12 C20,16.418278 16.418278,20 12,20 C7.581722,20 4,16.418278 4,12 C4,7.581722 7.581722,4 12,4 Z M12,11 C11.4871642,11 11.0644928,11.3860402 11.0067277,11.8833789 L11,12 L11,15 L11.0067277,15.1166211 C11.0644928,15.6139598 11.4871642,16 12,16 C12.5128358,16 12.9355072,15.6139598 12.9932723,15.1166211 L13,15 L13,12 L12.9932723,11.8833789 C12.9355072,11.3860402 12.5128358,11 12,11 Z M11,8 L13,8 L13,10 L11,10 L11,8 Z\" id=\"Shape\" fill=\"#bcc0c4\"><\/path>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/g>\n\t\t\t\t\t\t\t\t\t\t\t<\/svg><\/span><\/label>\n\t\t\t\t\t\t\t\t\t\t<input type=\"number\" class=\"x-annual-income\" id=\"annual-income-1\" name=\"annual-income\" min=\"0\" max=\"120000\" value=\"80450\"> <span class=\"input-append font-400\">z\u0142<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<hr\/>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"range-field x-range-field flex-field-2b\">\n\t\t\t\t\t\t\t\t\t<label class=\"range-field__label\">Liczba dni kalendarzowych prowadzenia dzia\u0142. gosp. w 2025<span class=\"type-2\" data-tooltip=\"Minimalna liczba dni w roku to 60. &#xa;Maksymalna liczba dni to 365.\">\n\t\t\t\t\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t\t\t<g id=\"Icons\/24\/Filled\/Actions\/A043\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n\t\t\t\t\t\t\t\t\t\t\t\t<rect id=\"Path\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><\/rect>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<path d=\"M12,4 C16.418278,4 20,7.581722 20,12 C20,16.418278 16.418278,20 12,20 C7.581722,20 4,16.418278 4,12 C4,7.581722 7.581722,4 12,4 Z M12,11 C11.4871642,11 11.0644928,11.3860402 11.0067277,11.8833789 L11,12 L11,15 L11.0067277,15.1166211 C11.0644928,15.6139598 11.4871642,16 12,16 C12.5128358,16 12.9355072,15.6139598 12.9932723,15.1166211 L13,15 L13,12 L12.9932723,11.8833789 C12.9355072,11.3860402 12.5128358,11 12,11 Z M11,8 L13,8 L13,10 L11,10 L11,8 Z\" id=\"Shape\" fill=\"#bcc0c4\"><\/path>\n\t\t\t\t\t\t\t\t\t\t\t<\/g>\n\t\t\t\t\t\t\t\t\t\t<\/svg><\/span><\/label>\n\t\t\t\t\t\t\t\t\t<input type=\"number\" class=\"x-days-business\" id=\"days-business-1\" name=\"days-business\" min=\"60\" max=\"365\" value=\"365\"> <span class=\"input-append font-400\">dni<\/span>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<hr\/>\n\n\t\t\t\t\t\t\t\t<div class=\"x-form-field flex-field-2\">\n\t\t\t\t\t\t\t\t\t<label class=\"type-field__label flex-1\">Op\u0142acam sk\u0142adki chorobowe<\/label>\n\t\t\t\t\t\t\t\t\t<div class=\"field--type radiobox type-2 mb-0 miw-140\" data-children-count=\"1\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"item\">\n\t\t\t\t\t\t\t\t\t\t\t<input id=\"sickness-contributions-1\" class=\"x-sickness-contributions\" name=\"sickness-contributions\" type=\"radio\" value=\"1\" checked\/>\n\t\t\t\t\t\t\t\t\t\t\t<label for=\"sickness-contributions-1\">Tak<\/label>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"item\">\n\t\t\t\t\t\t\t\t\t\t\t<input id=\"sickness-contributions-2\" class=\"x-sickness-contributions\" name=\"sickness-contributions\" type=\"radio\" value=\"0\" \/>\n\t\t\t\t\t\t\t\t\t\t\t<label for=\"sickness-contributions-2\">Nie<\/label>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<hr\/>\n\t\t\t\t\t\t\t\t<div class=\"range-field x-range-field flex-field-2\">\n\t\t\t\t\t\t\t\t\t<label class=\"range-field__label\">Forma opodatkowania<\/label>\n\t\t\t\t\t\t\t\t\t<div class=\"select-box\">\n\t\t\t\t\t\t\t\t\t\t<select class=\"x-tax-type-select\" id=\"tax-type-1\" name=\"tax-type\">\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"tax-scale\">Skala podatkowa<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option selected value=\"flat\">Podatek liniowy<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"lumpsum\">Rycza\u0142t<\/option>\n\t\t\t\t\t\t\t\t\t\t\t<option value=\"tax-card-vat\">Karta podatkowa + VAT<\/option>\n\t\t\t\t\t\t\t\t\t\t<\/select>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<hr\/>\n\t\t\t\t\t\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<a data-toggle=\"collapse\" data-target=\"#c_1710249158_result\" class=\"button long hide-ac\">Oblicz wysoko\u015b\u0107 sk\u0142adki ZUS +<\/a>\n\t\t\t\t\t\t\t\t<div class=\"calc-output no-arrow mt-0 collapse\" id=\"c_1710249158_result\">\n\t\t\t\t\t<div class=\"type-box mt\">\n\t\t\t\t\t\t<div class=\"calc-output-2 with-line pt-5\">\n\t\t\t\t\t\t\t<span>Przeci\u0119tny miesi\u0119czny doch\u00f3d<\/span>&nbsp;<br\/>\n\t\t\t\t\t\t\t<output><span class=\"x-average-month-income\" id=\"average-month-income-1\"><strong>6 594,26<\/strong><\/span> <span class=\"currency\"><strong>z\u0142<\/strong><\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2 with-line\">\n\t\t\t\t\t\t\t<span>Podstawa wymiaru sk\u0142adek spo\u0142ecznych<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-tax-base\" id=\"tax-base-1\"><strong>3 297,13<\/strong><\/span> <span class=\"currency\"><strong>z\u0142<\/strong><\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2 type-large with-line-color\">\n\t\t\t\t\t\t\t<span>Suma sk\u0142adek ZUS na 2025 rok<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-sum-contributions large font-700\" id=\"sum-contributions-1\">1 043,21<\/span> <span class=\"currency\"><strong>z\u0142<\/strong><\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2  py-5\">\n\t\t\t\t\t\t\t<span>Sk\u0142adka emerytalna<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-pension-contributions\" id=\"pension-contributions-1\">643,60<\/span> <span class=\"currency\">z\u0142<\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2  py-5\">\n\t\t\t\t\t\t\t<span>Sk\u0142adka rentowa<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-disability-contributions\" id=\"disability-contributions-1\">263,77<\/span> <span class=\"currency\">z\u0142<\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2  py-5\">\n\t\t\t\t\t\t\t<span>Sk\u0142adka chorobowa (dobrowolna)<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-sickness-contributions-r\" id=\"sickness-contributions-1-r\">80,78<\/span> <span class=\"currency\">z\u0142<\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2  py-5\">\n\t\t\t\t\t\t\t<span>Sk\u0142adka wypadkowa<\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-accident-contributions\" id=\"accident-contributions-1\">55,06<\/span> <span class=\"currency\">z\u0142<\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"calc-output-2 py-5\">\n\t\t\t\t\t\t\t<span class=\"d-flex\"><span>Fundusz pracy<\/span> <span class=\"type-2 ml-5\" data-tooltip=\"Op\u0142acanie sk\u0142adek ZUS na Fundusz Pracy uzale\u017cnione jest od wysoko\u015bci podstawy wymiaru sk\u0142adek. Je\u017celi podstawa nie przekracza 4 666 z\u0142 przedsi\u0119biorca nie op\u0142aca sk\u0142adki na Fundusz Pracy.\">\n\t\t\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t<g id=\"Icons\/24\/Filled\/Actions\/A043\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n\t\t\t\t\t\t\t\t\t\t<rect id=\"Path\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><\/rect>\n\t\t\t\t\t\t\t\t\t\t\t<path d=\"M12,4 C16.418278,4 20,7.581722 20,12 C20,16.418278 16.418278,20 12,20 C7.581722,20 4,16.418278 4,12 C4,7.581722 7.581722,4 12,4 Z M12,11 C11.4871642,11 11.0644928,11.3860402 11.0067277,11.8833789 L11,12 L11,15 L11.0067277,15.1166211 C11.0644928,15.6139598 11.4871642,16 12,16 C12.5128358,16 12.9355072,15.6139598 12.9932723,15.1166211 L13,15 L13,12 L12.9932723,11.8833789 C12.9355072,11.3860402 12.5128358,11 12,11 Z M11,8 L13,8 L13,10 L11,10 L11,8 Z\" id=\"Shape\" fill=\"#bcc0c4\"><\/path>\n\t\t\t\t\t\t\t\t\t<\/g>\n\t\t\t\t\t\t\t\t<\/svg><\/span><\/span>\n\t\t\t\t\t\t\t<output><span class=\"x-labor-fund\" id=\"labor-fund-1\">0,00<\/span> <span class=\"currency\">z\u0142<\/span><\/output>\n\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<div class=\"calc-output-2 py-5\">\n\t\t\t\t\t\t\t<span class=\"d-flex\"><span>Sk\u0142adka zdrowotna<\/span><span class=\"type-2 ml-5\" data-tooltip=\"Sk\u0142adka zdrowotna jest uzale\u017cniona od Twojej formy opodatkowania.\">\n\t\t\t\t\t\t\t\t<svg width=\"24px\" height=\"24px\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\n\t\t\t\t\t\t\t\t\t<g id=\"Icons\/24\/Filled\/Actions\/A043\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\n\t\t\t\t\t\t\t\t\t\t<rect id=\"Path\" x=\"0\" y=\"0\" width=\"24\" height=\"24\"><\/rect>\n\t\t\t\t\t\t\t\t\t\t\t<path d=\"M12,4 C16.418278,4 20,7.581722 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label::before{width:16px;height:16px;border-radius:8px;content:\"\";border:2px solid var(--grey400);background-color:var(--white);position:absolute;left:0;top:50%;margin-top:-8px}.zus-calc__options input:checked+label::before{border:4px solid var(--green600)}.simple-error{color:var(--red600);font-size:14px;margin-top:24px;margin-bottom:-12px}.simple-error.hide{display:none}.page main .inner article .zus-calc p, .single main .inner article .zus-calc p{margin:0;font-size:inherit}.zus-calc__currency{margin-left:4px;}@media screen and (max-width:760px){.zus-calc__field{display:block;position:relative}.zus-calc__label{display:block}.zus-calc__field .quick-tip{position:absolute;top:15px;right:0}.zus-calc__field .quick-tip__content{right:-10px;margin-left:0}.zus-calc__field .quick-tip__content::after{left:auto;right:14px}.single main .inner article .zus-calc__options{padding:0}.single main .inner article .entry-content .zus-cal__results-item{display:block}.zus-calc__result-amount{display:block}.zus-cal__results-item .quick-tip{display:inline-block;margin-left:6px}}<\/style>\r\n<form action=\"#\" novalidate=\"\">\r\n<div class=\"zus-calc\">\r\n<h2 class=\"zus-calc__header\">Kalkulator ZUS +<\/h2>\r\n<div class=\"zus-calc__field\"> <label class=\"zus-calc__label\" for=\"annual-income\">Roczny doch\u00f3d z prowadzenia dzia\u0142alno\u015bci gospodarczej<\/label> <input type=\"number\" name=\"annual-income\" id=\"annual-income\" class=\"x-calc-input x-annual-income zus-calc__input\" required=\"\" placeholder=\"np. 60000,00\"\/> <span class=\"zus-calc__suffix\">PLN<\/span><\/div>\r\n<div class=\"zus-calc__field\"> <label class=\"zus-calc__label\" for=\"days\">Liczba dni kalendarzowych prowadzenia dzia\u0142. gosp. w 2020<\/label> <span class=\"quick-tip\"> <span class=\"quick-tip__content\"> Minimalna liczba dni w roku to 60. Maksymalna liczba dni to 366. <\/span> <\/span> <input type=\"number\" name=\"days\" id=\"days\" class=\"x-calc-input x-number-of-days zus-calc__input zus-calc__input--days\" value=\"366\"\/> <span class=\"zus-calc__suffix\">dni<\/span><\/div>\r\n<div class=\"zus-calc__field\"> <label class=\"zus-calc__label\">Op\u0142acam sk\u0142adki chorobowe<\/label>\r\n<ul class=\"zus-calc__options\">\r\n \t<li> <input class=\"x-sickness-value\" type=\"radio\" name=\"health\" id=\"sickness-contribution-true\" value=\"1\" checked=\"\"\/> <label for=\"sickness-contribution-true\">tak<\/label><\/li>\r\n \t<li> <input type=\"radio\" name=\"health\" id=\"sickness-contribution-false\" value=\"0\"\/> <label for=\"sickness-contribution-false\">nie<\/label><\/li>\r\n<\/ul>\r\n<\/div>\r\n<div class=\"simple-error x-error\"><\/div>\r\n<button class=\"x-calc-btn zus-calc__btn\">Oblicz wysoko\u015b\u0107 sk\u0142adki ZUS +<\/button>\r\n<div class=\"zus-cal__results hide x-calc-results\">\r\n<ul class=\"zus-cal__results-list zus-cal__results-list-summary\">\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Przeci\u0119tny miesi\u0119czny doch\u00f3d<\/strong> <span class=\"zus-calc__result-amount x-average-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Podstawa wymiaru sk\u0142adek spo\u0142ecznych<\/strong> <span class=\"zus-calc__result-amount x-base-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item zus-cal__results-summary\"> <strong class=\"zus-calc__result-label\">Suma sk\u0142adek ZUS na 2021 rok<\/strong> <span class=\"zus-calc__result-amount x-summary-result\">&nbsp;<\/span><\/li>\r\n<\/ul>\r\n<ul class=\"zus-cal__results-list zus-cal__results-contributions\">\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Sk\u0142adka emerytalna<\/strong> <span class=\"zus-calc__result-amount x-pension-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Sk\u0142adka rentowa<\/strong> <span class=\"zus-calc__result-amount x-disability-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Sk\u0142adka chorobowa (nieobowi\u0105zkowa)<\/strong> <span class=\"zus-calc__result-amount x-sickness-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Sk\u0142adka wypadkowa<\/strong> <span class=\"zus-calc__result-amount x-accident-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Fundusz pracy<\/strong> <span class=\"quick-tip\"> <span class=\"quick-tip__content\"> Op\u0142acanie sk\u0142adek ZUS na Fundusz Pracy uzale\u017cnione jest od wysoko\u015bci podstawy wymiaru sk\u0142adek. Je\u017celi podstawa nie przekracza 2 600 PLN przedsi\u0119biorca nie op\u0142aca sk\u0142adki na Fundusz Pracy. <\/span> <\/span> <span class=\"zus-calc__result-amount x-labor-result\">&nbsp;<\/span><\/li>\r\n \t<li class=\"zus-cal__results-item\"> <strong class=\"zus-calc__result-label\">Sk\u0142adka zdrowotna<\/strong><span class=\"zus-calc__result-amount x-health-result\">&nbsp;<\/span><\/li>\r\n<\/ul>\r\n<\/div>\r\n<\/div>\r\n<\/form><script>const pensionContributionIndex=.1952,disabilityPensionContributionIndex=.08,sicknessContributionIndex=.0245,accidentContributionIndex=.0167,laborFundContibiutionIndex=.0245,healthCareContribution=381.81;class contributionsCalc{constructor(i,n,t){this.annualIncome=i,this.numberOfDays=n,this.voluntarySicknessContribution=t}averageMonthlyIncome(){return(this.annualIncome\/this.numberOfDays*30).toFixed(2)}basisSocialContributions(){return this.basisSocialContributionsCalc()&lt;840?840:this.basisSocialContributionsCalc()>3155.4?3155.4:this.basisSocialContributionsCalc()}basisSocialContributionsCalc(){return.5*this.averageMonthlyIncome()}pensionContribution(){return this.basisSocialContributions()*pensionContributionIndex}disabilityPensionContribution(){return this.basisSocialContributions()*disabilityPensionContributionIndex}sicknessContribution(){return 1===this.voluntarySicknessContribution?this.basisSocialContributions()*sicknessContributionIndex:0}accidentContribution(){return this.basisSocialContributions()*accidentContributionIndex}laborFundContibiution(){return this.basisSocialContributions()&lt;2600?0:this.basisSocialContributions()*laborFundContibiutionIndex}contributionsTotal(){return 1===this.voluntarySicknessContribution?parseFloat(this.pensionContribution().toFixed(2))+parseFloat(this.disabilityPensionContribution().toFixed(2))+parseFloat(this.sicknessContribution().toFixed(2))+parseFloat(this.accidentContribution().toFixed(2))+parseFloat(this.laborFundContibiution().toFixed(2))+healthCareContribution:parseFloat(this.pensionContribution().toFixed(2))+parseFloat(this.disabilityPensionContribution().toFixed(2))+parseFloat(this.accidentContribution().toFixed(2))+parseFloat(this.laborFundContibiution().toFixed(2))+healthCareContribution}}function sicknessContributionCheck(){return!0===document.querySelector(\".x-sickness-value\").checked?1:0}function calculateContribution(){let i=document.querySelector(\".x-annual-income\"),n=document.querySelector(\".x-number-of-days\"),t=i.value,o=n.value,s=document.querySelector(\".x-calc-results\"),e=document.querySelector(\".x-error\");if(!t||t&lt;0||t>12e4)e.classList.remove(\"hide\"),e.textContent=\"Podaj kwot\u0119 rocznego dochodu z dzia\u0142alno\u015bci gospodarczej w przedziale od 0 do 120 000 PLN\",s.classList.add(\"hide\");else if(o&lt;60||o>366)e.classList.remove(\"hide\"),e.textContent=\"Podaj okres prowadzenia dzia\u0142alno\u015bci w przedziale od 60 do 366 dni\",s.classList.add(\"hide\");else{e.classList.add(\"hide\"),s.classList.remove(\"hide\");const i=new contributionsCalc(t,o,sicknessContributionCheck());document.querySelector(\".x-average-result\").innerHTML=`<strong class=\"zus-calc__amount\">${parseFloat(i.averageMonthlyIncome()).toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-base-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.basisSocialContributions().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-summary-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.contributionsTotal().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-pension-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.pensionContribution().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-disability-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.disabilityPensionContribution().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-sickness-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.sicknessContribution().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-accident-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.accidentContribution().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-health-result\").innerHTML=`<strong class=\"zus-calc__amount\">${healthCareContribution.toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`,document.querySelector(\".x-labor-result\").innerHTML=`<strong class=\"zus-calc__amount\">${i.laborFundContibiution().toLocaleString(\"pl-PL\",{minimumFractionDigits:2,maximumFractionDigits:2})}<\/strong> <span class=\"zus-calc__currency\">PLN<\/span>`}}function calcInit(){const i=document.querySelector(\".x-calc-btn\");document.querySelector(\".x-result\");i.addEventListener(\"click\",function(i){calculateContribution(),i.preventDefault()})}calcInit();<\/script>\r\n\r\n-->\r\n<h2>Przeci\u0119tny miesi\u0119czny doch\u00f3d<\/h2>\r\nZgodnie z ustaw\u0105 o SUS, przeci\u0119tny miesi\u0119czny doch\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej uzyskany w poprzednim roku kalendarzowym jest obliczany wed\u0142ug nast\u0119puj\u0105cego wzoru:\r\n\r\nRd \/ Ld * 30\r\n<ul>\r\n \t<li>Rd \u2013 roczny doch\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej uzyskany w poprzednim roku kalendarzowym<\/li>\r\n \t<li>Ld \u2013 liczba dni kalendarzowych prowadzenia pozarolniczej dzia\u0142alno\u015bci gospodarczej w poprzednim roku kalendarzowym<\/li>\r\n<\/ul>\r\nWyliczony doch\u00f3d nale\u017cy zaokr\u0105gli\u0107 do pe\u0142nych groszy w g\u00f3r\u0119 je\u015bli ko\u0144c\u00f3wka jest r\u00f3wna lub wy\u017csza ni\u017c 0,5 grosza, lub w d\u00f3\u0142, je\u015bli jest ni\u017csza.\r\n\r\nZap\u0142acone sk\u0142adki spo\u0142eczne przedsi\u0119biorcy mog\u0105 stanowi\u0107 koszty uzyskania przychodu lub mog\u0105 obni\u017ca\u0107 doch\u00f3d do opodatkowania. Gdy przedsi\u0119biorca zaliczy sk\u0142adki na ubezpieczenia spo\u0142eczne do KUP, to roczny doch\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej, liczony na potrzeby okre\u015blenia podstawy wymiaru sk\u0142adek ubezpieczeniowych na kolejny rok, powinien zosta\u0107 powi\u0119kszony o ich wysoko\u015b\u0107.\r\n\r\nWyliczony przeci\u0119tny miesi\u0119czny doch\u00f3d z pozarolniczej dzia\u0142alno\u015bci gospodarczej pomno\u017cony przez sta\u0142y wsp\u00f3\u0142czynnik wynosz\u0105cy 0.5 daje nam podstaw\u0119 op\u0142acania sk\u0142adek spo\u0142ecznych.\r\n<h2>Kto nie mo\u017ce skorzysta\u0107 z ma\u0142ego ZUS +<\/h2>\r\nPrzepisy dotycz\u0105ce ZUS od dochodu nie maj\u0105 zastosowania do os\u00f3b, kt\u00f3re lub do kt\u00f3rych:\r\n<ol>\r\n \t<li>w poprzednim roku rozlicza\u0142y si\u0119 na zasadzie karty podatkowej i kt\u00f3re korzysta\u0142y ze zwolnienia sprzeda\u017cy od podatku od towar\u00f3w i us\u0142ug;<\/li>\r\n \t<li>maj\u0105 prawo do preferencyjnego ZUS (w\u00f3wczas w pierwszej kolejno\u015bci korzystaj\u0105 z tego rozwi\u0105zania)<\/li>\r\n \t<li>w poprzednim roku kalendarzowym prowadzi\u0142y pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 przez mniej ni\u017c 60 dni kalendarzowych;<\/li>\r\n \t<li>w poprzednim roku kalendarzowym prowadzi\u0142y pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 jako:\r\n<ul>\r\n \t<li>tw\u00f3rcy i arty\u015bci;<\/li>\r\n \t<li>w zakresie wolnego zawodu;<\/li>\r\n \t<li>wsp\u00f3lnik jednoosobowej sp\u00f3\u0142ki z ograniczon\u0105 odpowiedzialno\u015bci\u0105 oraz wsp\u00f3lnik sp\u00f3\u0142ki jawnej, komandytowej lub partnerskiej;<\/li>\r\n \t<li>&nbsp;osob\u0119 prowadz\u0105c\u0105 publiczn\u0105 lub niepubliczn\u0105 szko\u0142\u0119, inn\u0105 form\u0119 wychowania przedszkolnego, plac\u00f3wk\u0119 lub ich zesp\u00f3\u0142;<\/li>\r\n<\/ul>\r\n<\/li>\r\n \t<li>wykonuj\u0105 pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 na rzecz by\u0142ego pracodawcy, na rzecz kt\u00f3rego przed dniem rozpocz\u0119cia pozarolniczej dzia\u0142alno\u015bci gospodarczej w bie\u017c\u0105cym lub w poprzednim roku kalendarzowym wykonywa\u0142y w ramach stosunku pracy lub sp\u00f3\u0142dzielczego stosunku pracy czynno\u015bci wchodz\u0105ce w zakres wykonywanej pozarolniczej dzia\u0142alno\u015bci gospodarczej;<\/li>\r\n \t<li>skorzysta\u0142y z ZUS od dochodu przez 36 miesi\u0119cy kalendarzowych w ci\u0105gu ostatnich 60 miesi\u0119cy kalendarzowych prowadzenia pozarolniczej dzia\u0142alno\u015bci gospodarczej. Do powy\u017cszych limit\u00f3w wlicza si\u0119, jako pe\u0142ny miesi\u0105c, ka\u017cdy miesi\u0105c kalendarzowy, w kt\u00f3rym osoba odpowiednio ustala\u0142a podstaw\u0119 sk\u0142adek na ubezpieczenia emerytalne i rentowe zgodnie z niniejszym artyku\u0142em lub prowadzi\u0142a pozarolnicz\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 przez co najmniej jeden dzie\u0144 kalendarzowy.<\/li>\r\n<\/ol>","protected":false},"excerpt":{"rendered":"","protected":false},"author":66,"featured_media":41655,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2056],"tags":[],"class_list":["post-39297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regulacje-prawne"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kalkulator zus plus dla przedsi\u0119biorc\u00f3w - Blog inFakt.pl<\/title>\n<meta name=\"description\" content=\"Od 2020 przedsi\u0119biorcy mog\u0105 op\u0142aca\u0107 sk\u0142adki spo\u0142eczne uzale\u017cnione od dochodu. 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