{"id":28276,"date":"2020-11-20T08:54:42","date_gmt":"2020-11-20T08:54:42","guid":{"rendered":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/?post_type=ht_kb&#038;p=28276"},"modified":"2024-11-25T08:29:08","modified_gmt":"2024-11-25T08:29:08","slug":"czy-podczas-naliczania-skladek-ppk-znaczenie-ma-okres-za-ktory-przysluguje-wynagrodzenie-czy-data-wyplaty","status":"publish","type":"ht_kb","link":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/dokumentacja\/czy-podczas-naliczania-skladek-ppk-znaczenie-ma-okres-za-ktory-przysluguje-wynagrodzenie-czy-data-wyplaty\/","title":{"rendered":"Czy podczas naliczania sk\u0142adek PPK znaczenie ma okres, za kt\u00f3ry przys\u0142uguje wynagrodzenie czy data wyp\u0142aty?"},"content":{"rendered":"<p>W przypadku naliczania sk\u0142adek PPK znaczenie ma <strong>data wyp\u0142aty wynagrodzenia<\/strong>. Z dniem zawarcia umowy o prowadzenie PPK osoba zatrudniona staje si\u0119 uczestnikiem PPK i od ka\u017cdego wynagrodzenia wyp\u0142aconego po jej zawarciu nale\u017cy nalicza\u0107 sk\u0142adki PPK. Sk\u0142adki PPK naliczamy od wszystkich element\u00f3w wynagrodzenia, kt\u00f3re stanowi\u0105 podstaw\u0119 naliczania sk\u0142adek emerytalno-rentowych.<\/p>\n<section class=\"msp-alert-box msp-alert-example\"><div class=\"msp-alert-icon\"><svg width=\"16\" height=\"16\" class=\"kb-icon kb-icon--bulb\" aria-hidden=\"true\" focusable=\"false\" viewBox=\"0 0 32 32\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\">\r\n    <g id=\"[AP]-Iconography\" stroke=\"none\" stroke-width=\"1\" fill=\"none\" fill-rule=\"evenodd\">\r\n        <g id=\"Iconography_sortowanie-po-kategorii\" transform=\"translate(-1193.000000, -12329.000000)\" fill=\"currentColor\">\r\n            <g id=\"Group-8\" transform=\"translate(286.000000, 548.000000)\">\r\n                <g id=\"Iconography-Card-\" transform=\"translate(859.000000, 11741.000000)\">\r\n                    <g id=\"0-Icons\/-24-\/-Things-\/-Bulb\" transform=\"translate(48.000000, 40.000000)\">\r\n                        <path d=\"M16.9993333,20.6593333 L16.9993333,18.2126667 C18.554,17.7726667 19.702,16.3566667 19.702,14.6633333 C19.702,14.1113333 19.254,13.6633333 18.702,13.6633333 C18.1486667,13.6633333 17.702,14.1113333 17.702,14.6633333 C17.702,15.6033333 16.938,16.3673333 15.9993333,16.3673333 C15.0606667,16.3673333 14.298,15.6033333 14.298,14.6633333 C14.298,14.1113333 13.85,13.6633333 13.298,13.6633333 C12.7446667,13.6633333 12.298,14.1113333 12.298,14.6633333 C12.298,16.3566667 13.446,17.7726667 14.9993333,18.2126667 L14.9993333,20.6593333 C10.8686667,20.1633333 7.65666667,16.6433333 7.65666667,12.382 C7.65666667,7.782 11.3993333,4.03933333 15.9993333,4.03933333 C20.5993333,4.03933333 24.3433333,7.782 24.3433333,12.382 C24.3433333,16.6433333 21.13,20.1633333 16.9993333,20.6593333 L16.9993333,20.6593333 Z M15.9993333,27.9606667 C14.8833333,27.9606667 13.95,27.2126667 13.6433333,26.194 L18.3553333,26.194 C18.05,27.2126667 17.1153333,27.9606667 15.9993333,27.9606667 L15.9993333,27.9606667 Z M12.7406667,24.194 L19.258,24.194 L19.258,23.002 L12.7406667,23.002 L12.7406667,24.194 Z M26.3433333,12.382 C26.3433333,6.678 21.702,2.03933333 15.9993333,2.03933333 C10.2966667,2.03933333 5.65666667,6.678 5.65666667,12.382 C5.65666667,16.366 7.92333333,19.8246667 11.2326667,21.5513333 C10.93,21.8686667 10.742,22.2953333 10.742,22.7673333 L10.742,24.43 C10.742,25.0593333 11.0753333,25.6086667 11.574,25.9206667 C11.794,28.182 13.6833333,29.9606667 16.0006667,29.9606667 C18.3166667,29.9606667 20.206,28.182 20.426,25.9206667 C20.9233333,25.6086667 21.258,25.0593333 21.258,24.43 L21.258,22.7673333 C21.258,22.2953333 21.07,21.8686667 20.766,21.5513333 C24.0753333,19.8246667 26.3433333,16.366 26.3433333,12.382 L26.3433333,12.382 Z\" id=\"Color\"><\/path>\r\n                    <\/g>\r\n                <\/g>\r\n            <\/g>\r\n        <\/g>\r\n    <\/g>\r\n<\/svg><\/div><div class=\"msp-alert-body\"><div class=\"msp-alert-title\">Przyk\u0142ad<\/div><div class=\"msp-alert-content\"><p>Pracodawca zawar\u0142 w imieniu i na rzecz pracownika umow\u0119 o prowadzenie PPK 05.06.2024. Pracownik mia\u0142 wyp\u0142acone w czerwcu:<br \/>\n\u2013 wynagrodzenie za maj 2024 r. \u2013 data wyp\u0142aty 04.06.2024 \u2013 od tej wyp\u0142aty nie naliczamy sk\u0142adek PPK,<br \/>\n\u2013 premi\u0119 za maj 2024 r. \u2013 data wyp\u0142aty 09.06.2024 \u2013 od ca\u0142ej wyp\u0142aty nale\u017cy naliczy\u0107 sk\u0142adki PPK.<\/p><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>W przypadku naliczania sk\u0142adek PPK znaczenie ma data wyp\u0142aty wynagrodzenia. Z dniem zawarcia umowy o prowadzenie PPK osoba zatrudniona staje si\u0119 uczestnikiem PPK i od ka\u017cdego wynagrodzenia wyp\u0142aconego po jej zawarciu nale\u017cy nalicza\u0107 sk\u0142adki PPK. Sk\u0142adki PPK naliczamy od wszystkich element\u00f3w wynagrodzenia, kt\u00f3re stanowi\u0105 podstaw\u0119 naliczania sk\u0142adek emerytalno-rentowych.<\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_ht_kb_usefulness":1,"_ht_kb_post_views_count":1779,"_ht_kb_article_order":0,"_ht_kb_reading_time":1,"footnotes":""},"ht_kb_category":[371],"ht_kb_tag":[],"class_list":["post-28276","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-place-place-i-kadry-faq"],"_links":{"self":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/28276","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/comments?post=28276"}],"version-history":[{"count":5,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/28276\/revisions"}],"predecessor-version":[{"id":46777,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/28276\/revisions\/46777"}],"wp:attachment":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/media?parent=28276"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb_category?post=28276"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb_tag?post=28276"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}