{"id":34596,"date":"2022-07-28T09:42:53","date_gmt":"2022-07-28T09:42:53","guid":{"rendered":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/?post_type=ht_kb&#038;p=34596"},"modified":"2026-07-09T11:23:36","modified_gmt":"2026-07-09T11:23:36","slug":"dlaczego-w-przypadku-wlasciciela-opodatkowanego-liniowo-skladka-zdrowotna-zostala-wyliczona-od-kwoty-4806-zl-choc-dochod-za-poprzedni-miesiac-wynosi-6000-zl","status":"publish","type":"ht_kb","link":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/dokumentacja\/dlaczego-w-przypadku-wlasciciela-opodatkowanego-liniowo-skladka-zdrowotna-zostala-wyliczona-od-kwoty-4806-zl-choc-dochod-za-poprzedni-miesiac-wynosi-6000-zl\/","title":{"rendered":"Dlaczego w przypadku w\u0142a\u015bciciela opodatkowanego liniowo sk\u0142adka zdrowotna zosta\u0142a wyliczona od kwoty 4806,00 z\u0142 cho\u0107 doch\u00f3d za poprzedni miesi\u0105c wynosi 6000 z\u0142?"},"content":{"rendered":"<p>W przypadku os\u00f3b op\u0142acaj\u0105cych podatek liniowo sk\u0142adka zdrowotna wynosi 4,9% kwoty dochodu za poprzedni miesi\u0105c, ale z zastrze\u017ceniem, \u017ce nie mo\u017ce by\u0107 ni\u017csza ni\u017c kwota 9% minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w danym roku sk\u0142adkowym. W 2026 roku minimalne wynagrodzenie wynosi 4806,00 z\u0142, co oznacza, \u017ce minimalna mo\u017cliwa sk\u0142adka zdrowotna to 432,54 z\u0142 (4806,00 z\u0142 * 9%).<\/p>\n<p>&nbsp;<\/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\">Sk\u0142adka zdrowotna wyliczona od rzeczywistego dochodu w wysoko\u015bci 6 000,00 z\u0142 wynios\u0142aby 294,00 z\u0142 (6000,00 z\u0142 * 4,9%).<\/p>\n<p>Poniewa\u017c wyliczona warto\u015b\u0107 (294,00 z\u0142) jest ni\u017csza ni\u017c obowi\u0105zuj\u0105ce minimum (432,54 z\u0142), jako podstaw\u0119 wymiaru sk\u0142adki przyjmuje si\u0119 podwy\u017cszon\u0105 kwot\u0119, czyli 4806,00 z\u0142. W rezultacie pobrana sk\u0142adka zdrowotna wynosi 432,54 z\u0142.<\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>W przypadku os\u00f3b op\u0142acaj\u0105cych podatek liniowo sk\u0142adka zdrowotna wynosi 4,9% kwoty dochodu za poprzedni miesi\u0105c, ale z zastrze\u017ceniem, \u017ce nie mo\u017ce by\u0107 ni\u017csza ni\u017c kwota 9% minimalnego wynagrodzenia obowi\u0105zuj\u0105cego w danym roku sk\u0142adkowym. W 2026 roku minimalne wynagrodzenie wynosi 4806,00 z\u0142, co oznacza, \u017ce minimalna mo\u017cliwa sk\u0142adka zdrowotna to 432,54 z\u0142 (4806,00 z\u0142 * 9%). [&hellip;]<\/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":1276,"_ht_kb_article_order":0,"_ht_kb_reading_time":1,"footnotes":""},"ht_kb_category":[503],"ht_kb_tag":[],"class_list":["post-34596","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-skladka-zdrowotna-wlasciciela"],"_links":{"self":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/34596","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=34596"}],"version-history":[{"count":6,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/34596\/revisions"}],"predecessor-version":[{"id":53975,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb\/34596\/revisions\/53975"}],"wp:attachment":[{"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/media?parent=34596"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb_category?post=34596"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/pomoc.comarch.pl\/optima\/pl\/2027\/wp-json\/wp\/v2\/ht_kb_tag?post=34596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}