{"id":49659,"date":"2017-10-31T15:29:21","date_gmt":"2017-10-31T14:29:21","guid":{"rendered":"https:\/\/www.umownie.pl\/blog\/?p=3468"},"modified":"2017-10-31T15:29:21","modified_gmt":"2017-10-31T14:29:21","slug":"kwoty-wolne-od-potracen-w-2018-roku","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/kwoty-wolne-od-potracen-w-2018-roku\/","title":{"rendered":"Kwoty wolne od potr\u0105ce\u0144 w 2018 roku"},"content":{"rendered":"

Od czego zale\u017cne s\u0105 kwoty, kt\u00f3re mog\u0105 zosta\u0107 potr\u0105cone pracownikowi? Jaka jest ich wysoko\u015b\u0107? Na jakim poziomie b\u0119d\u0105 kwoty wolne od potr\u0105ce\u0144 w 2018 roku?<\/span><\/strong><\/p>\n

<\/span><\/p>\n

\"Kwoty<\/a><\/h2>\n

Informacje og\u00f3lne<\/span><\/h2>\n

Dok\u0142adne informacje w zakresie ochrony wynagrodzenia za prac\u0119 oraz wyja\u015bnienia w kwestii potr\u0105ce\u0144 zosta\u0142y opisane<\/span> tutaj<\/a><\/span>. Og\u00f3lnie nale\u017cy pami\u0119ta\u0107, \u017ce wysoko\u015b\u0107 potr\u0105ce\u0144 z wynagrodzenia pracownika zale\u017cna jest od\u00a0wysoko\u015bci wynagrodzenia za prac\u0119. W 2018 roku kwota ta jest na poziomie 2100 z\u0142 brutto<\/a><\/span>.<\/span><\/p>\n

W zale\u017cno\u015bci od sytuacji, kwoty wolne od potr\u0105ce\u0144 okre\u015blone s\u0105 na r\u00f3\u017cnym poziomie. Og\u00f3lnie chronione mo\u017ce by\u0107 :<\/span><\/p>\n

    \n \t
  1. minimalne wynagrodzenie za prac\u0119, ustalane na podstawie odr\u0119bnych przepis\u00f3w, przys\u0142uguj\u0105ce pracownikom zatrudnionym w pe\u0142nym wymiarze czasu pracy, po odliczeniu sk\u0142adek na ubezpieczenia spo\u0142eczne oraz zaliczki na podatek dochodowy od os\u00f3b fizycznych,<\/span><\/li>\n \t
  2. 90% wynagrodzenia okre\u015blonego w pkt 1,<\/span><\/li>\n \t
  3. 80% wynagrodzenia okre\u015blonego w pkt 1,<\/span><\/li>\n \t
  4. 75%\u00a0wynagrodzenia okre\u015blonego w pkt 1.<\/span><\/li>\n<\/ol>\n

    Kwoty wolne od potr\u0105ce\u0144 w 2018 roku<\/h2>\n

    Wyliczenia dla pracownika pe\u0142noetatowego zamieszczam w poni\u017cszej tabelce.\u00a0Spos\u00f3b wyliczania kwot netto, gdy mamy podan\u0105 kwot\u0119 brutto opisywa\u0142am ju\u017c wcze\u015bniej.<\/a><\/span><\/span><\/p>\n<\/colgroup>\n\n\n\n\n\n\n\n\n\n\n\n
    2100 z\u0142 brutto \u2013 minimalne wynagrodzenie za prac\u0119<\/strong><\/span><\/td>\n<\/tr>\n
    KUP \u2013 111,25\u00a0<\/strong>KZM \u2013 46,33<\/strong><\/span><\/td>\nKUP \u2013 111,25\u00a0<\/strong>KZM \u2013 0<\/strong><\/span><\/td>\nKUP \u2013 139,06\u00a0<\/strong>KZM \u2013 46,33<\/strong><\/span><\/td>\nKUP \u2013 139,06\u00a0<\/strong>KZM \u2013 0<\/strong><\/span><\/td>\nKUP \u2013 0\u00a0<\/strong>KZM \u2013 46,33<\/strong><\/span><\/td>\nKUP \u2013 0\u00a0<\/strong>KZM \u2013 0<\/strong><\/span><\/td>\n<\/tr>\n
    100 % po odliczeniu sk\u0142adek spo\u0142ecznych, KUP i KZM<\/span><\/td>\n<\/tr>\n
    1530<\/span><\/td>\n1483<\/span><\/td>\n1535<\/span><\/td>\n1488<\/span><\/td>\n1510<\/span><\/td>\n1463<\/span><\/td>\n<\/tr>\n
    90 % po odliczeniu sk\u0142adek spo\u0142ecznych, KUP i KZM<\/span><\/td>\n<\/tr>\n
    1383,11<\/span><\/td>\n1337,11<\/span><\/td>\n1388,11<\/span><\/td>\n1342,11\u00a0<\/span><\/td>\n1363,11<\/span><\/td>\n1317,11<\/span><\/td>\n<\/tr>\n
    80 % po odliczeniu sk\u0142adek spo\u0142ecznych, KUP i KZM<\/span><\/td>\n<\/tr>\n
    1237,20<\/span><\/td>\n\u00a01191,20<\/span><\/td>\n\u00a01242,20<\/span><\/td>\n\u00a01195,20<\/span><\/td>\n1217,20<\/span><\/td>\n1170,20\u00a0<\/span><\/td>\n<\/tr>\n
    75 % po odliczeniu sk\u0142adek spo\u0142ecznych, KUP i KZM<\/span><\/td>\n<\/tr>\n
    1163,75<\/span><\/td>\n1117,75<\/span><\/td>\n\u00a01168,75<\/span><\/td>\n1122,75<\/span><\/td>\n\u00a01143,75<\/span><\/td>\n1097,75<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nKUP \u2013 to koszty uzyskania przychodu pracownika, mog\u0105 wynosi\u0107 111,25 z\u0142, 139,06 z\u0142 lub 0z\u0142<\/span>\nKZM \u2013 kwota zmniejszaj\u0105ca podatek, mo\u017ce wynosi 46,33 z\u0142 lub 0 z\u0142 (wi\u0119cej informacji w tym temacie<\/span>\u00a0tutaj<\/a><\/span>).","protected":false},"excerpt":{"rendered":"

    Od czego zale\u017cne s\u0105 kwoty, kt\u00f3re mog\u0105 zosta\u0107 potr\u0105cone pracownikowi? Jaka jest ich wysoko\u015b\u0107? Na jakim poziomie b\u0119d\u0105 kwoty wolne od potr\u0105ce\u0144 w 2018 roku?<\/p>\n","protected":false},"author":53,"featured_media":13907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jednoosobowa-dzialalnosc"],"acf":[],"yoast_head":"\nKwoty wolne od potr\u0105ce\u0144 w 2018 roku - blog inFakt<\/title>\n<meta name=\"description\" content=\"Od czego zale\u017cne s\u0105 kwoty, kt\u00f3re mog\u0105 zosta\u0107 potr\u0105cone pracownikowi? Jaka jest ich wysoko\u015b\u0107? 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