{"id":49336,"date":"2016-09-14T10:12:28","date_gmt":"2016-09-14T08:12:28","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=1830"},"modified":"2016-09-14T10:12:28","modified_gmt":"2016-09-14T08:12:28","slug":"skladki-spoleczne-2017-maly-zus","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/skladki-spoleczne-2017-maly-zus\/","title":{"rendered":"Sk\u0142adki spo\u0142eczne w 2017 \u2013 ma\u0142y ZUS"},"content":{"rendered":"<p style=\"text-align: justify;\">Kwota minimalnego wynagrodzenie za prac\u0119 ma znaczenie tak\u017ce dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy op\u0142acaj\u0105 ma\u0142y ZUS od minimalnej podstawy. Jaka b\u0119dzie podstawa do wyliczenia sk\u0142adek spo\u0142ecznych? O ile wzro\u015bnie ich wysoko\u015b\u0107?<\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\">W dniu wczorajszym premier podpisa\u0142a rozporz\u0105dzenie z dnia 9 wrze\u015bnia 2016 r. w sprawie wysoko\u015bci minimalnego wynagrodzenia za prac\u0119 w 2017 r. <a href=\"https:\/\/www.infakt.pl\/blog\/podwyzszona-placa-minimalna-juz-od-1-stycznia-2017-r\/\">Kwota minimalnego wynagrodzenie w przysz\u0142ym roku b\u0119dzie wynosi\u0107 2000 z\u0142.<\/a><\/p>\n<h2 style=\"text-align: justify;\">Podstawa ma\u0142ego ZUS<\/h2>\n<p style=\"text-align: justify;\">Zgodnie z art. 18a ust. 1 ustawy z dnia 13.10.1998 r. o systemie ubezpiecze\u0144 spo\u0142ecznych podstawa do wyliczania i op\u0142acania sk\u0142adek na ma\u0142ym ZUS nie mo\u017ce by\u0107 mniejsza, ni\u017c 30% minimalnego wynagrodzenia za prace. W 2017 r. minimalna podstawa wyniesie zatem 600 z\u0142.<\/p>\n<h2 style=\"text-align: justify;\">Wysoko\u015b\u0107 sk\u0142adek spo\u0142ecznych<\/h2>\n<p style=\"text-align: justify;\">Stopy procentowe sk\u0142adek spo\u0142ecznych zosta\u0142y okre\u015blone w art. 22 ustawy z dnia 13.10.1998 r. o systemie ubezpiecze\u0144 spo\u0142ecznych. Kwoty poszczeg\u00f3lnych minimalnych sk\u0142adek w 2017 roku wynios\u0105:<\/p>\n<ul>\n\t<li style=\"text-align: justify;\">emerytalna \u2013 19,52% z 600 z\u0142 = 117,12 z\u0142<\/li>\n\t<li style=\"text-align: justify;\">rentowa \u2013 8% z 600 z\u0142 = 48,00 z\u0142<\/li>\n\t<li style=\"text-align: justify;\">chorobowa (dobrowolna) \u2013 2,45% z 600 z\u0142 = 14,70 z\u0142<\/li>\n\t<li style=\"text-align: justify;\">wypadkowa \u2013 1,8% z 600 z\u0142 = 10,80 z\u0142<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Sumarycznie kwota najni\u017cszych sk\u0142adek ZUS z ubezpieczeniem chorobowym wyniesie 190,62 z\u0142, a bez chorobowego 175,92 z\u0142.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/09\/zus_02.jpg\" rel=\"attachment wp-att-9595\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-9595\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2016\/09\/zus_02.jpg\" alt=\"Sk\u0142adki spo\u0142eczne w 2017 \u2013 ma\u0142y ZUS\" width=\"1280\" height=\"720\" \/><\/a><\/p>\n<h2 style=\"text-align: justify;\">Wzrost<\/h2>\n<p style=\"text-align: justify;\">Z roku na rok kwoty sk\u0142adek wzrastaj\u0105. W poni\u017cszej tabelce przedstawi\u0119 por\u00f3wnanie sk\u0142adek spo\u0142ecznych w roku 2016 i 2017.<\/p>\n<table width=\"642\" cellspacing=\"0\" cellpadding=\"4\"><colgroup> <col width=\"240\" \/> <col width=\"135\" \/> <col width=\"133\" \/> <col width=\"100\" \/> <\/colgroup>\n<tbody>\n<tr valign=\"top\">\n<td width=\"240\">\n<p align=\"center\"><strong>Sk\u0142adka<\/strong><\/p>\n<\/td>\n<td width=\"135\">\n<p align=\"center\"><strong>2016 r.<\/strong><\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\"><strong>2017 r.<\/strong><\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\"><strong>R\u00f3\u017cnica<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">emerytalna<\/td>\n<td width=\"135\">\n<p align=\"center\">108,34 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">117,12 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\">8,78 z\u0142<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">rentowa<\/td>\n<td width=\"135\">\n<p align=\"center\">44,40 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">48,00 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\">3,60 z\u0142<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">chorobowa<\/td>\n<td width=\"135\">\n<p align=\"center\">13,60 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">14,70 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\">1,10 z\u0142<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">wypadkowa<\/td>\n<td width=\"135\">\n<p align=\"center\">9,99 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">10,80 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\">0,81 z\u0142<\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">sk\u0142adki spo\u0142eczne z chorobowym<\/td>\n<td width=\"135\">\n<p align=\"center\">176,33 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">190,62 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\"><strong>14,29 z\u0142<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr valign=\"top\">\n<td width=\"240\">sk\u0142adki spo\u0142eczne bez chorobowego<\/td>\n<td width=\"135\">\n<p align=\"center\">162,73 z\u0142<\/p>\n<\/td>\n<td width=\"133\">\n<p align=\"center\">175,92 z\u0142<\/p>\n<\/td>\n<td width=\"100\">\n<p align=\"center\"><strong>13,19 z\u0142<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Wnioski nasuwaj\u0105 si\u0119 same &#8211; przedsi\u0119biorca op\u0142acaj\u0105cy minimalny ma\u0142y ZUS w 2017 roku, zap\u0142aci o 14,29 z\u0142 lub 13,19 z\u0142 (w zale\u017cno\u015bci od tego, czy b\u0119dzie op\u0142aca\u0142 sk\u0142adk\u0119 chorobow\u0105, czy te\u017c nie) wi\u0119cej ni\u017c w 2016 roku.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kwota minimalnego wynagrodzenie za prac\u0119 ma znaczenie tak\u017ce dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy op\u0142acaj\u0105 ma\u0142y ZUS od minimalnej podstawy. Jaka b\u0119dzie podstawa do wyliczenia&hellip;<\/p>\n","protected":false},"author":53,"featured_media":9595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49336","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sk\u0142adki spo\u0142eczne w 2017 \u2013 ma\u0142y ZUS - blog inFakt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.infakt.pl\/blog\/skladki-spoleczne-2017-maly-zus\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sk\u0142adki spo\u0142eczne w 2017 \u2013 ma\u0142y ZUS - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Kwota minimalnego wynagrodzenie za prac\u0119 ma znaczenie tak\u017ce dla przedsi\u0119biorc\u00f3w, kt\u00f3rzy op\u0142acaj\u0105 ma\u0142y ZUS od minimalnej podstawy. 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