{"id":49733,"date":"2018-01-09T07:00:46","date_gmt":"2018-01-09T06:00:46","guid":{"rendered":"https:\/\/www.infakt.pl\/blog\/?p=7607"},"modified":"2024-12-31T08:49:24","modified_gmt":"2024-12-31T07:49:24","slug":"rozne-stawki-podatku-a-pit-28","status":"publish","type":"post","link":"https:\/\/www.infakt.pl\/blog\/rozne-stawki-podatku-a-pit-28\/","title":{"rendered":"Jak wype\u0142ni\u0107 PIT, je\u015bli przedsi\u0119biorc\u0119 obowi\u0105zuje kilka stawek rycza\u0142tu? Wz\u00f3r z wyja\u015bnieniem"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Jak wype\u0142ni\u0107 PIT-28, gdy stosujemy trzy stawki podatku? Jak podzieli\u0107 sk\u0142adki spo\u0142eczne i zdrowotn\u0105?&nbsp;Informacje na temat tego, jak rozliczy\u0107 r\u00f3\u017cne stawki rycza\u0142tu w PIT-28 zamieszczam w artykule.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">We\u017amy pod uwag\u0119 sytuacj\u0119 Pana Jacka Nowaka. Osoba ta prowadzi jednoosobow\u0105 dzia\u0142alno\u015b\u0107 gospodarcz\u0105 opodatkowan\u0105 w spos\u00f3b zrycza\u0142towany. Za rok 2017 przedsi\u0119biorca osi\u0105gn\u0105\u0142 przychody w wysoko\u015bci :<\/span><\/p>\n<ul>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">50 000 opodatkowane wed\u0142ug stawki 8,5%<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">20 000 opodatkowane wed\u0142ug stawki 5,5,%<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">30 000 opodatkowane wed\u0142ug stawki 3%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Z tytu\u0142u prowadzone dzia\u0142alno\u015bci op\u0142acane s\u0105 za przedsi\u0119biorc\u0119 minimalne sk\u0142adki na ma\u0142ym ZUS-ie.<\/span><\/p>\n<table cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Miesi\u0105c<\/span><\/td>\n<td valign=\"middle\"><span style=\"color: #000000;\">Zaliczka &#8211; wyliczona do zap\u0142aty<\/span><\/td>\n<td valign=\"middle\"><span style=\"color: #000000;\">Faktycznie zap\u0142acona zaliczka<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Stycze\u0144<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">245<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">245<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Luty<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">140<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">140<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Marzec<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">147<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">147<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Kwiecie\u0144<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">165<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">165<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Maj<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">152<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">152<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Czerwiec<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">150<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">150<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Lipiec<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">191<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">191<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Sierpie\u0144<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">299<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">299<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Wrzesie\u0144<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">175<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">175<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Pa\u017adziernik<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">191<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">191<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Listopad<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">448<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">448<\/span><\/td>\n<\/tr>\n<tr>\n<td valign=\"middle\"><span style=\"color: #000000;\">Razem<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">2303<\/span><\/td>\n<td style=\"text-align: center;\" valign=\"middle\"><span style=\"color: #000000;\">2303<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\">Proporcja i wyliczenia z ni\u0105 zwi\u0105zane<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Je\u015bli chodzi o ulgi i odliczenia, w tym sk\u0142adki spo\u0142eczne&nbsp; i zdrowotne , to nale\u017cy je odlicza\u0107 <a href=\"https:\/\/www.infakt.pl\/blog\/odliczenie-skladek-zus-przy-roznych-stawkach-ryczaltu\/\">proporcjonalnie do uzyskanego przychodu<\/a>. Poni\u017cej przedstawiam kolejne kroki.<\/span><\/p>\n<ol>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Ustalenie&nbsp;procentowego udzia\u0142 danego przychodu do ca\u0142o\u015bci:<\/span>\n<ul>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">50 000\/(50 000 + 20 000 + 30 000) * 100% = 50% &#8211; dla stawki 8,5%<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">20 000\/(50 000 + 20 000 + 30 000) * 100% = 20% &#8211; dla stawki 5,5%<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">30 000\/(50 000 + 20 000 + 30 000) * 100% = 30%&nbsp;&#8211; dla stawki 3%<\/span><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Wielko\u015b\u0107 odlicze\u0144 od przychodu przypadaj\u0105ce na poszczeg\u00f3lne stawki podatku. Pe\u0142na kwota sk\u0142adek&nbsp;<\/span><span style=\"color: #000000;\">spo\u0142ecznych wynosi 832,57 + 11 *&nbsp;875,28 =&nbsp;10 460,65.<\/span>\n<ul>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">50% *&nbsp;10 460,65 =&nbsp;5 230,32<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">20%&nbsp;*&nbsp;10 460,65 =&nbsp;2 092,13<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">30% *&nbsp;10 460,65 =&nbsp;3 138,20<\/span><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Przych\u00f3d&nbsp;do opodatkowania:<\/span>\n<ul>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">wed\u0142ug stawki 8,5% &#8211; 50 000 &#8211; 5 230,32 =&nbsp;44 769,68&nbsp;\u2248 44 770<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">wed\u0142ug stawki 5,5% &#8211; 20 000 &#8211;&nbsp;&nbsp;2 092,13 =&nbsp;17 907,87&nbsp;\u2248 17 908<\/span><\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">wed\u0142ug stawki 3% &#8211; 30 000 &#8211;&nbsp;3 138,20 =&nbsp;26 861,80&nbsp;\u2248 26 862<\/span><\/li>\n<\/ul>\n<\/li>\n \t<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Wielko\u015b\u0107 odliczenia sk\u0142adki zdrowotnej. Pe\u0142na kwota sk\u0142adki&nbsp;<\/span><span style=\"color: #000000;\">zdrowotnej podlegaj\u0105cej odliczeniu od podatku 248,82 + 11 *&nbsp;255,99 =&nbsp;3 064,71.<\/span>\n<ul>\n \t<li><span style=\"color: #000000;\">50% * 3 064,71 =&nbsp;1 532,36<\/span><\/li>\n \t<li><span style=\"color: #000000;\">20%&nbsp;* 3 064,71 =&nbsp;612,94<\/span><\/li>\n \t<li><span style=\"color: #000000;\">30% * 3 064,71 =&nbsp;919,41<\/span><\/li>\n<\/ul>\n<\/li>\n \t<li><span style=\"color: #000000;\">Wyliczenie podatku<\/span>\n<ul>\n \t<li><span style=\"color: #000000;\">8,5% *&nbsp;44 770 =&nbsp;3 805,45<\/span><\/li>\n \t<li><span style=\"color: #000000;\">5,5% *&nbsp;17 908 =&nbsp;984,94<\/span><\/li>\n \t<li><span style=\"color: #000000;\">3% *&nbsp;26 862 =&nbsp;805,86<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/ryczalt-wszystkie_03.jpg\" rel=\"attachment wp-att-10077\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-10077\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/ryczalt-wszystkie_03.jpg\" alt=\"R\u00f3\u017cne stawki rycza\u0142tu w PIT-28\" width=\"1280\" height=\"720\"><\/a>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000;\">R\u00f3\u017cne stawki rycza\u0142tu w PIT-28<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Teraz odpowiem na pytanie &#8211; jak wype\u0142ni\u0107 PIT-28, gdy stosujemy trzy stawki podatku?&nbsp;Zaczynam od wype\u0142nienia za\u0142\u0105cznika PIT-28\/A dla danego podatnika.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.43.16.png\" rel=\"attachment wp-att-7627\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7627\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.43.16.png\" alt=\"Zrzut ekranu 2018-01-04 o 08.43.16\" width=\"866\" height=\"426\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Kolejny krok to przeniesienie danych do PIT-28.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.42.37.png\" rel=\"attachment wp-att-7626\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7626\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.42.37.png\" alt=\"Zrzut ekranu 2018-01-04 o 08.42.37\" width=\"858\" height=\"584\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">W nast\u0119pnej cz\u0119\u015bci wpisuj\u0119 sumaryczn\u0105 kwot\u0119 sk\u0142adek i przych\u00f3d po odliczeniach.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.56.58.png\" rel=\"attachment wp-att-7628\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7628\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.56.58.png\" alt=\"Zrzut ekranu 2018-01-04 o 08.56.58\" width=\"850\" height=\"554\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Kolejna cz\u0119\u015b\u0107 zawiera informacje o odliczeniach sk\u0142adek z podzia\u0142em na stawki rycza\u0142tu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.58.31.png\" rel=\"attachment wp-att-7629\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7629\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-08.58.31.png\" alt=\"Zrzut ekranu 2018-01-04 o 08.58.31\" width=\"851\" height=\"298\"><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Potem wpisuj\u0119 doch\u00f3d po zaokr\u0105gleniu do pe\u0142nych z\u0142otych, sumarycznie i&nbsp; z uwzgl\u0119dnieniem stawek podatku.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.01.14.png\" rel=\"attachment wp-att-7630\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7630\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.01.14.png\" alt=\"Zrzut ekranu 2018-01-04 o 09.01.14\" width=\"848\" height=\"320\"><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">&nbsp;Nast\u0119pnie uzupe\u0142niam zrycza\u0142towany podatek z uwzgl\u0119dnieniem stawek, a nast\u0119pnie go sumuj\u0119.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.05.10.png\" rel=\"attachment wp-att-7634\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7634\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.05.10.png\" alt=\"Zrzut ekranu 2018-01-04 o 09.05.10\" width=\"852\" height=\"333\"><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">W opisanej wy\u017cej sytuacji jedynym odliczeniem od rycza\u0142tu s\u0105 sk\u0142adki zdrowotne, zatem je wpisuj\u0119.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.06.53.png\" rel=\"attachment wp-att-7637\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7637\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-09.06.53.png\" alt=\"Zrzut ekranu 2018-01-04 o 09.06.53\" width=\"845\" height=\"257\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Kolejny krok to wyliczenie nale\u017cnego podatku, zatem dokonujemy nast\u0119puj\u0105cego odliczenia 5 596,25 &#8211; 3 064,71 =&nbsp;2 531,54&nbsp;\u2248 2 532.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.09.11.png\" rel=\"attachment wp-att-7645\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7645\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.09.11.png\" alt=\"Zrzut ekranu 2018-01-04 o 10.09.11\" width=\"845\" height=\"112\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Kolejne liczby do wpisania, to kwota wp\u0142aconego rycza\u0142tu za miesi\u0105ce od stycznia do listopada lub I-III kwarta\u0142 roku podatkowego.<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.07.39.png\" rel=\"attachment wp-att-7643\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7643\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.07.39.png\" alt=\"Zrzut ekranu 2018-01-04 o 10.07.39\" width=\"849\" height=\"223\"><\/a><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #000000;\">Z powy\u017cszego wyliczenia wynika, \u017ce podatnik ma do zap\u0142aty 229 z\u0142. Termin na op\u0142acenie podatku to do 31 stycznia.<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Kolejny etap wype\u0142niania zeznania rocznego, to wpisanie kwot zaliczek na podatek.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.19.24.png\" rel=\"attachment wp-att-7650\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7650\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.19.24.png\" alt=\"Zrzut ekranu 2018-01-04 o 10.19.24\" width=\"851\" height=\"307\" srcset=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.19.24.png 851w, https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.19.24-500x180.png 500w\" sizes=\"auto, (max-width: 851px) 100vw, 851px\" \/><\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">W ko\u0144cowej cz\u0119\u015bci nasz podatnik wpisuje 1. w polu 142, gdy\u017c sk\u0142ada jeden za\u0142\u0105cznik PIT-28\/A oraz sk\u0142ada podpis w polu 148.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.27.07.png\" rel=\"attachment wp-att-7655\"><img decoding=\"async\" loading=\"lazy\"   class=\"alignnone size-full wp-image-7655\" src=\"https:\/\/www.infakt.pl\/blog\/wp-content\/uploads\/2018\/01\/Zrzut-ekranu-2018-01-04-o-10.27.07.png\" alt=\"Zrzut ekranu 2018-01-04 o 10.27.07\" width=\"855\" height=\"577\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Jak wida\u0107 r\u00f3\u017cne stawki rycza\u0142tu w PIT-28 nie stanowi\u0105 wi\u0119kszego problemu. Jedyne o czym pami\u0119ta\u0107, to&nbsp;o zasadzie proporcjonalno\u015b\u0107.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Jak wype\u0142ni\u0107 PIT-28, gdy stosujemy trzy stawki podatku? Jak podzieli\u0107 sk\u0142adki spo\u0142eczne i zdrowotn\u0105?\u00a0Informacje na temat tego, jak rozliczy\u0107 r\u00f3\u017cne stawki rycza\u0142tu w&hellip;<\/p>\n","protected":false},"author":53,"featured_media":10077,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2054],"tags":[],"class_list":["post-49733","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>PIT-28 a r\u00f3\u017cne stawki rycza\u0142tu - co zrobi\u0107 i jak rozliczy\u0107 PIT-28 z r\u00f3\u017cnymi stawkami rycza\u0142tu?<\/title>\n<meta name=\"description\" content=\"Zdarza si\u0119, \u017ce przedsi\u0119biorca jest opodatkowany r\u00f3\u017cnymi stawkami rycza\u0142tu. 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