{"id":49629,"date":"2017-10-11T08:08:11","date_gmt":"2017-10-11T06:08:11","guid":{"rendered":"http:\/\/www.umownie.pl\/blog\/?p=3142"},"modified":"2017-10-11T08:08:11","modified_gmt":"2017-10-11T06:08:11","slug":"zmiana-podstawy-oplacania-fp-2018","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/zmiana-podstawy-oplacania-fp-2018\/","title":{"rendered":"Zmiana podstawy do op\u0142acania FP od 2018"},"content":{"rendered":"<strong><span style=\"color: #000000;\">Jaka jest minimalna podstawa do op\u0142acania sk\u0142adek na FP? Czy od 2018 roku ulegnie ona zmianie?\u00a0<\/span><\/strong>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\">Zasada przy op\u0142acaniu sk\u0142adek ZUS<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Zgodnie z art.\u00a0104 ust. 1 ustawy z dnia 20.04.2004 r. o promocji zatrudnienia i instytucjach rynku pracy sk\u0142adki na FP op\u0142aca si\u0119 od kwot stanowi\u0105cych podstaw\u0119 wymiaru sk\u0142adek na ubezpieczenie emerytalne i rentowe, wynosz\u0105cych w przeliczeniu na okres miesi\u0105ca co najmniej minimalne wynagrodzenie za prac\u0119. O wy\u0142\u0105czeniach od op\u0142acania tej sk\u0142adki pisa\u0142am <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.infakt.pl\/blog\/nalezy-naliczac-fp\/\">wcze\u015bniej<\/a><\/span>.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\">Zmiana podstawy do op\u0142acania FP od 2018<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Minimalna podstawa\u00a0od jakiej op\u0142acamy sk\u0142adki na FP jest r\u00f3wna minimalnemu wynagrodzeniu za prac\u0119. Zatem na pewno jest ona op\u0142acana w przypadku pracownik\u00f3w, os\u00f3b wykonuj\u0105cych zlecenie, kt\u00f3rych przych\u00f3d w danym okresie wyniesie 2100 brutto lub wi\u0119cej, a tak\u017ce <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.infakt.pl\/blog\/maly-duzy-zus\/\">niekt\u00f3rych przedsi\u0119biorc\u00f3w<\/a><\/span>. Je\u015bli mamy kilka \u017ar\u00f3de\u0142 przychodu, obowi\u0105zek op\u0142acania sk\u0142adek na fundusz pracy powstaje wtedy, gdy \u0142\u0105czna kwota stanowi\u0105ca podstaw\u0119 wymiaru sk\u0142adek wynosi co najmniej minimalne wynagrodzenie za prac\u0119.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Przyk\u0142ad 1<\/strong> &#8211; Osoba zatrudniona jest na podstawie umowy o prac\u0119 na 1\/2 etatu i otrzymuje sta\u0142e miesi\u0119czne wynagrodzenie w wysoko\u015bci 1200 z\u0142 brutto. Dodatkowo co miesi\u0105c podpisuje umow\u0119 zlecenie na kwot\u0119 1000 z\u0142. Sumarycznie w danym miesi\u0105cu osi\u0105ga przych\u00f3d w wysoko\u015bci 2200 z\u0142 (podstawa wymiaru sk\u0142adek na ubezpieczenie emerytalne i rentowe), zatem z obu tytu\u0142\u00f3w musi by\u0107 op\u0142acana sk\u0142adka na FP. O tym obowi\u0105zku ubezpieczony musi poinformowa\u0107 p\u0142atnik\u00f3w.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong>Przyk\u0142ad 1<\/strong>\u00a0&#8211; Osoba prowadzi dzia\u0142alno\u015b\u0107 gospodarcz\u0105 i op\u0142aca tzw. ma\u0142y ZUS od minimalnej podstawy, kt\u00f3ra <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.infakt.pl\/blog\/minimalne-skladki-przedsiebiorcow-w-2018-roku\/\">w 2018 roku wynosi 630 z\u0142<\/a><\/span>.\u00a0Dodatkowo co miesi\u0105c podpisuje umow\u0119 zlecenie na kwot\u0119 1500 z\u0142. Sumarycznie w danym miesi\u0105cu\u00a0podstawa wymiaru sk\u0142adek na\u00a0ubezpieczenie emerytalne i rentowe przekracza kwot\u0119 minimalnego wynagrodzenia w 2018 czyli 2100, zatem z obu tytu\u0142\u00f3w nale\u017cy op\u0142aca\u0107 sk\u0142adki na FP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Nale\u017cy pami\u0119ta\u0107, \u017ce od 2018 sk\u0142adka ta \u0142\u0105cznie z pozosta\u0142y nale\u017cno\u015bciami do ZUS tj. sk\u0142adkami spo\u0142ecznymi i zdrowotn\u0105 b\u0119dzie wp\u0142aca na <a href=\"https:\/\/www.infakt.pl\/blog\/jeden-rachunek-oplacania-skladek-zus\/\">indywidualnych rachunek sk\u0142adkowy<\/a> i okre\u015blana jednym mianem <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.infakt.pl\/blog\/e-skladka-zmiany-2018\/\">e-sk\u0142adki<\/a><\/span>.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Jaka jest minimalna podstawa do op\u0142acania sk\u0142adek na FP? Czy od 2018 roku ulegnie ona zmianie?\u00a0 (wi\u0119cej\u2026)<\/p>\n","protected":false},"author":53,"featured_media":14047,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49629","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>Zmiana podstawy do op\u0142acania FP od 2018 - 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\/zmiana-podstawy-oplacania-fp-2018\/\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zmiana podstawy do op\u0142acania FP od 2018 - blog inFakt\" \/>\n<meta property=\"og:description\" content=\"Jaka jest minimalna podstawa do op\u0142acania sk\u0142adek na FP? 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