{"id":674,"date":"2024-01-22T13:29:29","date_gmt":"2024-01-22T12:29:29","guid":{"rendered":"https:\/\/spi.imielin.pl\/?p=674"},"modified":"2024-01-22T13:29:29","modified_gmt":"2024-01-22T12:29:29","slug":"odliczenie-skladki-zdrowotnej-w-2024-r","status":"publish","type":"post","link":"http:\/\/spi.imielin.pl\/index.php\/odliczenie-skladki-zdrowotnej-w-2024-r\/","title":{"rendered":"ODLICZENIE SK\u0141ADKI ZDROWOTNEJ W 2024 R."},"content":{"rendered":"\n<p><strong>W 2024 roku przedsi\u0119biorcy b\u0119d\u0105 mogli odliczy\u0107 od dochodu wy\u017csz\u0105 kwot\u0119 sk\u0142adek zdrowotnych. Nowe przepisy podwy\u017cszaj\u0105 limit odliczenia o 14%.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Przypomnijmy, \u017ce od 2022 roku obowi\u0105zuj\u0105 nowe zasady naliczania <a href=\"https:\/\/zus.pox.pl\/skladka-zdrowotna-2024.htm\" target=\"_blank\" rel=\"noreferrer noopener\">sk\u0142adki zdrowotnej<\/a>. Nowe przepisy, uchwalone w ramach tzw. <a href=\"https:\/\/zus.pox.pl\/zus\/polski-lad-ustawa.htm\" target=\"_blank\" rel=\"noreferrer noopener\">Polskiego \u0141adu<\/a>, zmieni\u0142y r\u00f3wnie\u017c zasady <strong>odliczania<\/strong> sk\u0142adek zdrowotnych.<\/p>\n\n\n\n<p>Zmiany w przepisach znios\u0142y mo\u017cliwo\u015b\u0107 powszechnego odliczania sk\u0142adek zdrowotnych <strong>od podatku<\/strong>. Zamiast tego wprowadzono mo\u017cliwo\u015b\u0107 innego rodzaju odlicze\u0144. Odliczenia te przys\u0142uguj\u0105 jednak w r\u00f3\u017cnym zakresie dla r\u00f3\u017cnych firm i zale\u017c\u0105 od <a href=\"https:\/\/zus.pox.pl\/pit\/zmiana-formy-opodatkowania-jak-placic-nizsze-podatki.htm\" target=\"_blank\" rel=\"noreferrer noopener\">formy opodatkowania<\/a> wybranej przez przedsi\u0119biorc\u0119 (<a href=\"https:\/\/zus.pox.pl\/zus\/skladka-zdrowotna-w-2024-roku-dzialalnosc-gospodarcza.htm\" target=\"_blank\" rel=\"noreferrer noopener\">zobacz szczeg\u00f3\u0142y<\/a>).<\/p>\n\n\n\n<p>Przypomnijmy, \u017ce wed\u0142ug nowych przepis\u00f3w odliczenie sk\u0142adek zdrowotnych odbywa si\u0119 na nast\u0119puj\u0105cych zasadach:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Osoby rozliczaj\u0105ce si\u0119 <strong>rycza\u0142tem od przychod\u00f3w ewidencjonowanych<\/strong> maj\u0105 prawo odliczenia <strong>od przychodu<\/strong> kwoty odpowiadaj\u0105cej <strong>50%<\/strong> zap\u0142aconych sk\u0142adek zdrowotnych (<a href=\"https:\/\/zus.pox.pl\/zus\/skladka-zdrowotna-w-2024-roku-dzialalnosc-gospodarcza.htm\" target=\"_blank\" rel=\"noreferrer noopener\">zobacz szczeg\u00f3\u0142y<\/a>),<\/li>\n\n\n\n<li>Osoby rozliczaj\u0105ce si\u0119 na podstawie <strong>karty podatkowej<\/strong> odliczaj\u0105 <strong>od podatku <\/strong>kwot\u0119 stanowi\u0105c\u0105<strong> 19%<\/strong> zap\u0142aconych sk\u0142adek zdrowotnych (<a href=\"https:\/\/zus.pox.pl\/zus\/skladka-zdrowotna-w-2024-roku-dzialalnosc-gospodarcza.htm\" target=\"_blank\" rel=\"noreferrer noopener\">zobacz szczeg\u00f3\u0142y<\/a>),<\/li>\n\n\n\n<li>Osobom, kt\u00f3re wybra\u0142y rozliczenia na zasadach og\u00f3lnych (<strong>skala podatkowa<\/strong>), odliczenie sk\u0142adek zdrowotnych <strong>nie przys\u0142uguje<\/strong> w og\u00f3le (<a href=\"https:\/\/zus.pox.pl\/zus\/skladka-zdrowotna-w-2024-roku-dzialalnosc-gospodarcza.htm\" target=\"_blank\" rel=\"noreferrer noopener\">zobacz szczeg\u00f3\u0142y<\/a>),<\/li>\n\n\n\n<li>Przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 <strong>podatkiem liniowym<\/strong> maj\u0105 prawo odliczenia <strong>od dochodu<\/strong> kwoty zap\u0142aconych sk\u0142adek zdrowotnych do wysoko\u015bci okre\u015blonego w przepisach <strong>limitu<\/strong>.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>W 2024 roku przedsi\u0119biorcy b\u0119d\u0105 mogli odliczy\u0107 od dochodu wy\u017csz\u0105 kwot\u0119 sk\u0142adek zdrowotnych. Nowe przepisy podwy\u017cszaj\u0105 limit odliczenia o 14%. Przypomnijmy, \u017ce od 2022 roku obowi\u0105zuj\u0105 nowe zasady naliczania sk\u0142adki zdrowotnej. Nowe przepisy, uchwalone w ramach tzw. Polskiego \u0141adu, zmieni\u0142y r\u00f3wnie\u017c zasady odliczania sk\u0142adek zdrowotnych. Zmiany w przepisach znios\u0142y mo\u017cliwo\u015b\u0107 powszechnego odliczania sk\u0142adek zdrowotnych od [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-674","post","type-post","status-publish","format-standard","hentry","category-bez-kategorii"],"_links":{"self":[{"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/posts\/674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/comments?post=674"}],"version-history":[{"count":1,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/posts\/674\/revisions"}],"predecessor-version":[{"id":675,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/posts\/674\/revisions\/675"}],"wp:attachment":[{"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/media?parent=674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/categories?post=674"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/spi.imielin.pl\/index.php\/wp-json\/wp\/v2\/tags?post=674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}