{"id":2553,"date":"2026-06-23T08:22:51","date_gmt":"2026-06-23T08:22:51","guid":{"rendered":"https:\/\/lbpartner.pl\/?p=2553"},"modified":"2026-07-27T11:42:59","modified_gmt":"2026-07-27T11:42:59","slug":"%d0%bc%d0%b0%d0%bb%d1%8b%d0%b9-%d0%b7%d1%83%d1%81-%d0%bf%d0%bb%d1%8e%d1%81-%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b-%d0%b4%d0%bb%d1%8f-%d0%bf%d1%80%d0%b5%d0%b4%d0%bf%d1%80%d0%b8%d0%bd%d0%b8%d0%bc%d0%b0","status":"publish","type":"post","link":"https:\/\/lbpartner.pl\/ru\/maly-zus-plus-ulgi-skladki-przedsiebiorcow\/","title":{"rendered":"Ma\u0142y ZUS Plus \u2014 \u043f\u0440\u0430\u0432\u0438\u043b\u0430, \u043b\u0438\u043c\u0438\u0442\u044b \u0438 \u0443\u043c\u0435\u043d\u044c\u0448\u0435\u043d\u0438\u0435 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2553\" class=\"elementor elementor-2553\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1efb7fc2 e-flex e-con-boxed e-con e-parent\" data-id=\"1efb7fc2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-15854ef7 e-con-full e-flex e-con e-child\" data-id=\"15854ef7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2378d342 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"2378d342\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Lead Business partner<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b73a3db elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"6b73a3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:400}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Ma\u0142y ZUS Plus \u2013 zasady, limity i ni\u017csze sk\u0142adki dla przedsi\u0119biorc\u00f3w<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54d3583d elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"54d3583d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:600}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ma\u0142y ZUS Plus to ulga dla przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105, kt\u00f3ra pozwala na op\u0142acanie ni\u017cszych sk\u0142adek na ubezpieczenia spo\u0142eczne. Rozwi\u0105zanie jest skierowane przede wszystkim do ma\u0142ych firm, kt\u00f3rych przychody i dochody nie osi\u0105gaj\u0105 wysokiego poziomu. W artykule przedstawiamy najwa\u017cniejsze informacje: kto mo\u017ce skorzysta\u0107 z Ma\u0142ego ZUS Plus, jakie obowi\u0105zuj\u0105 limity oraz przez jaki okres mo\u017cna korzysta\u0107 z ulgi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71980b25 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"71980b25\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:700}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2d9eea3a elementor-widget elementor-widget-jkit_post_date\" data-id=\"2d9eea3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module___6a68e500e7a2b\" ><p class=\"post-date \">23 \u0438\u044e\u043d\u044f, 2026<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b0db00c e-flex e-con-boxed e-con e-parent\" data-id=\"7b0db00c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7ab31019 e-con-full e-flex e-con e-child\" data-id=\"7ab31019\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-19e9ddc1 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-heading\" data-id=\"19e9ddc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ma\u0142y ZUS Plus \u2013 kto mo\u017ce skorzysta\u0107 i jakie warunki trzeba spe\u0142ni\u0107?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28705dde elementor-widget elementor-widget-text-editor\" data-id=\"28705dde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ma\u0142y ZUS Plus umo\u017cliwia przedsi\u0119biorcom obni\u017cenie sk\u0142adek spo\u0142ecznych poprzez uzale\u017cnienie ich wysoko\u015bci od dochodu osi\u0105gni\u0119tego w poprzednim roku. Ulga nie obejmuje sk\u0142adki zdrowotnej \u2013 ta nadal op\u0142acana jest wed\u0142ug obowi\u0105zuj\u0105cych zasad.<\/p><p>Aby skorzysta\u0107 z Ma\u0142ego ZUS Plus, przedsi\u0119biorca musi spe\u0142ni\u0107 okre\u015blone warunki:<\/p><ul><li>roczny przych\u00f3d z dzia\u0142alno\u015bci gospodarczej w poprzednim roku nie mo\u017ce przekroczy\u0107 <strong>120 000 z\u0142<\/strong>,<\/li><li>dzia\u0142alno\u015b\u0107 gospodarcza musi by\u0107 prowadzona przez minimum <strong>60 dni w poprzednim roku<\/strong>,<\/li><li>przedsi\u0119biorca nie mo\u017ce wykonywa\u0107 w ramach dzia\u0142alno\u015bci tych samych czynno\u015bci dla by\u0142ego pracodawcy, kt\u00f3re wykonywa\u0142 wcze\u015bniej jako pracownik.<\/li><li>je\u015bli w ubieg\u0142ym roku prowadzili Pa\u0144stwo dzia\u0142alno\u015b\u0107 tylko przez 6 miesi\u0119cy, a przez pozosta\u0142e miesi\u0105ce dzia\u0142alno\u015b\u0107 firmy by\u0142a zawieszona, w\u00f3wczas limit nie wyniesie 120 tys. z\u0142, lecz zostanie obliczony proporcjonalnie do liczby miesi\u0119cy, w kt\u00f3rych prowadzono dzia\u0142alno\u015b\u0107. W przypadku 6 miesi\u0119cy limit wynosi (60 tys. z\u0142 obrotu).<\/li><\/ul><p>Wysoko\u015b\u0107 sk\u0142adek ustalana jest indywidualnie \u2013 zale\u017cy od dochodu przedsi\u0119biorcy z poprzedniego roku. Podstawa wymiaru sk\u0142adek musi mie\u015bci\u0107 si\u0119 w okre\u015blonych limitach: nie mo\u017ce by\u0107 ni\u017csza ni\u017c <strong>30% minimalnego wynagrodzenia<\/strong> ani wy\u017csza ni\u017c <strong>60% prognozowanego przeci\u0119tnego wynagrodzenia<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3604aeee gallery-spacing-custom elementor-widget__width-initial elementor-widget elementor-widget-image-gallery\" data-id=\"3604aeee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-gallery.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-gallery\">\n\t\t\t\n<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"3604aeee\" data-elementor-lightbox-title=\"ZUS PIT VAT\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjUzNSwidXJsIjoiaHR0cHM6XC9cL2xicGFydG5lci5wbFwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDZcL1pVUy1QSVQtVkFULndlYnAiLCJzbGlkZXNob3ciOiIzNjA0YWVlZSJ9\" href='https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT.webp'><img fetchpriority=\"high\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT.webp\" class=\"attachment-full size-full\" alt=\"\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT.webp 1536w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/ZUS-PIT-VAT-18x12.webp 18w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/a>\n<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"3604aeee\" data-elementor-lightbox-title=\"ma\u0142y zus plus dla jdg\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjU1NSwidXJsIjoiaHR0cHM6XC9cL2xicGFydG5lci5wbFwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDZcL21hbHktenVzLXBsdXMtZGxhLWpkZy53ZWJwIiwic2xpZGVzaG93IjoiMzYwNGFlZWUifQ%3D%3D\" data-elementor-lightbox-description=\"Specjali\u015bci Lead Business Partner wspieraj\u0105 przedsi\u0119biorc\u00f3w w zakresie optymalizacji koszt\u00f3w prowadzenia dzia\u0142alno\u015bci, w tym zasad korzystania z ulgi Ma\u0142y ZUS Plus.\" href='https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg.webp'><img decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg.webp\" class=\"attachment-full size-full\" alt=\"Doradca biznesowy Lead Business Partner przedstawia informacje dotycz\u0105ce Ma\u0142ego ZUS Plus i ni\u017cszych sk\u0142adek ZUS dla przedsi\u0119biorc\u00f3w\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/06\/maly-zus-plus-dla-jdg-18x12.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76cdccef elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"76cdccef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Jak d\u0142ugo mo\u017cna korzysta\u0107 z Ma\u0142ego ZUS Plus?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42301529 elementor-widget elementor-widget-text-editor\" data-id=\"42301529\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Przedsi\u0119biorca mo\u017ce korzysta\u0107 z ulgi przez maksymalnie <strong>36 miesi\u0119cy w ka\u017cdym okresie 60 miesi\u0119cy prowadzenia dzia\u0142alno\u015bci gospodarczej<\/strong>. Oznacza to, \u017ce po wykorzystaniu limitu 36 miesi\u0119cy nale\u017cy wr\u00f3ci\u0107 do standardowych zasad op\u0142acania sk\u0142adek, a mo\u017cliwo\u015b\u0107 ponownego skorzystania pojawia si\u0119 w kolejnym okresie. <strong>Od 1 stycznia 2026 roku<\/strong> wesz\u0142y w \u017cycie nowe zasady liczenia okres\u00f3w Ma\u0142ego ZUS Plus, kt\u00f3re w praktyce \u201ezeruj\u0105\u201d dotychczasowe wykorzystanie ulgi. Oznacza to, \u017ce przedsi\u0119biorca mo\u017ce skorzysta\u0107 z pe\u0142nych 36 miesi\u0119cy ulgi od stycznia 2026 roku, niezale\u017cnie od tego, czy i jak d\u0142ugo korzysta\u0142 z niej wcze\u015bniej.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e578be jkit-equal-height-enable elementor-widget elementor-widget-jkit_image_box\" data-id=\"9e578be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_image_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-image-box style-default elementor-animation- jeg_module__1_6a68e500e9ceb\" ><div class=\"image-box-header elementor-animation-\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner.webp\" class=\"attachment-full size-full\" alt=\"O nas (t\u0142o) lb partner\" url=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner.webp\" source=\"library\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner.webp 1536w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/O-nas-tlo-lb-partner-768x512.webp 768w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/div><div class=\"image-box-body\">\n            <div class=\"body-inner\"><h2 class=\"body-title icon-position-before\"><\/h2>\n                <div class=\"body-description\"><p>Limit 120 tys. z\u0142 dotyczy przychodu, <span style=\"text-decoration: underline\">nie dochodu.<\/span> <br \/>To najcz\u0119stsza pomy\u0142ka przedsi\u0119biorc\u00f3w. O prawie do ulgi decyduje przych\u00f3d za poprzedni rok, a o wysoko\u015bci sk\u0142adki decyduje doch\u00f3d. Przed zg\u0142oszeniem do ulgi koniecznie sprawd\u017a sw\u00f3j rzeczywisty przych\u00f3d, a nie doch\u00f3d.<br \/>Je\u015bli korzysta\u0142e\u015b z Ma\u0142ego ZUS Plus w 2023 roku i naby\u0142e\u015b prawo do dodatkowych 12 miesi\u0119cy, ale nie wykorzysta\u0142e\u015b ich w ca\u0142o\u015bci do ko\u0144ca 2025 roku, nie tracisz ich. Mo\u017cesz je wykorzysta\u0107, ale dopiero po wyczerpaniu nowego limitu 36 miesi\u0119cy przys\u0142uguj\u0105cego od 2026 roku.<\/p><\/div>\n                <div class=\"body-button\"><\/div>\n                \n            <\/div>\n        <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1adcf3db elementor-widget elementor-widget-text-editor\" data-id=\"1adcf3db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Ma\u0142y ZUS Plus dotyczy wy\u0142\u0105cznie sk\u0142adek na\u00a0 ubezpieczenia spo\u0142eczne (emerytalne, rentowe, wypadkowe, chorobowe). Sk\u0142adk\u0119 zdrowotn\u0105 op\u0142aca si\u0119 na zasadach og\u00f3lnych, zale\u017cnych od formy opodatkowania.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5373b751 e-con-full e-flex e-con e-child\" data-id=\"5373b751\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-56e3f18d e-con-full jkit-sticky-element--enabled e-flex jkit-sticky-element-on--down jkit-sticky-position--sticky elementor-invisible e-con e-child\" data-id=\"56e3f18d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jkit_sticky_device&quot;:[&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet_extra&quot;,&quot;tablet&quot;,&quot;mobile_extra&quot;],&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;jkit_sticky_top_position&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ffdc95a elementor-widget elementor-widget-heading\" data-id=\"4ffdc95a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Ostatnie wpisy<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dda0a6b elementor-widget elementor-widget-jkit_post_block\" data-id=\"3dda0a6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_block.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-postblock postblock-type-2 jkit-pagination-disable post-element jeg_module__2_6a68e500edd8c\"  data-id=\"jeg_module__2_6a68e500edd8c\" data-settings=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;post_offset&quot;:0,&quot;unique_content&quot;:&quot;disable&quot;,&quot;include_post&quot;:&quot;&quot;,&quot;exclude_post&quot;:2553,&quot;include_category&quot;:&quot;&quot;,&quot;exclude_category&quot;:&quot;&quot;,&quot;include_author&quot;:&quot;&quot;,&quot;include_tag&quot;:&quot;&quot;,&quot;exclude_tag&quot;:&quot;&quot;,&quot;sort_by&quot;:&quot;latest&quot;,&quot;pagination_mode&quot;:&quot;disable&quot;,&quot;pagination_loadmore_text&quot;:&quot;Load 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fa-user&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_author_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_date_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_date_type&quot;:&quot;published&quot;,&quot;sg_content_meta_date_format&quot;:&quot;default&quot;,&quot;sg_content_meta_date_format_custom&quot;:&quot;F j, Y&quot;,&quot;sg_content_meta_date_icon&quot;:{&quot;value&quot;:&quot;fas fa-clock&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_date_icon_position&quot;:&quot;before&quot;,&quot;sg_content_image_size_imagesize_size&quot;:&quot;full&quot;,&quot;paged&quot;:1,&quot;class&quot;:&quot;jkit_post_block&quot;}\"><div class=\"jkit-block-container\"><div class=\"jkit-posts jkit-ajax-flag\">\n            <article class=\"jkit-post post-2610 post type-post status-publish format-standard has-post-thumbnail hentry category-porady-eksperta\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?\" href=\"https:\/\/lbpartner.pl\/ru\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"skala podatkowa 2026\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/skala-podatkowa-ksiegowosc-1-1-18x12.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/lbpartner.pl\/ru\/prog-podatkowy-120-000-zl-w-2026-zasady-przyklady-i-obliczenia\/\">Pr\u00f3g podatkowy 120 000 z\u0142 w 2026 roku \u2013 kiedy zap\u0142acisz 32% podatku i jak obliczy\u0107 doch\u00f3d?<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-2582 post type-post status-publish format-standard has-post-thumbnail hentry category-porady-eksperta\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"CIT 2026 \u2013 kiedy sp\u00f3\u0142ka p\u0142aci 9%, a kiedy 19%? Aktualne limity CIT, warunki i przyk\u0142ady\" href=\"https:\/\/lbpartner.pl\/ru\/9-i-19-cit-limity-w-2026-roku\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"801\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2.webp 1200w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-1024x684.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-768x513.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/07\/CIT-2026-\u2013-9-czy-19-Limity-dla-spolek-2-18x12.webp 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/lbpartner.pl\/ru\/9-i-19-cit-limity-w-2026-roku\/\">CIT 2026 \u2013 kiedy sp\u00f3\u0142ka p\u0142aci 9%, a kiedy 19%? Aktualne limity CIT, warunki i przyk\u0142ady<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article>\n        <\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n    <div class=\"xs_social_share_widget xs_share_url after_content \t\tmain_content  wslu-style-1 wslu-share-box-shaped wslu-fill-colored wslu-none wslu-share-horizontal wslu-theme-font-no wslu-main_content\">\n\n\t\t\n        <ul>\n\t\t\t        <\/ul>\n    <\/div> \n","protected":false},"excerpt":{"rendered":"<p>Lead Business partner Ma\u0142y ZUS Plus \u2013 zasady, limity i ni\u017csze sk\u0142adki dla przedsi\u0119biorc\u00f3w Ma\u0142y ZUS Plus to ulga dla przedsi\u0119biorc\u00f3w prowadz\u0105cych dzia\u0142alno\u015b\u0107 gospodarcz\u0105, kt\u00f3ra pozwala na op\u0142acanie ni\u017cszych sk\u0142adek na ubezpieczenia spo\u0142eczne. Rozwi\u0105zanie jest skierowane przede wszystkim do ma\u0142ych firm, kt\u00f3rych przychody i dochody nie osi\u0105gaj\u0105 wysokiego poziomu. W artykule przedstawiamy najwa\u017cniejsze informacje: kto [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2554,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[21],"tags":[],"class_list":["post-2553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-zus"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ma\u0142y ZUS Plus 2026 \u2013 ulgi i obni\u017cenie sk\u0142adek dla przedsi\u0119biorc\u00f3w<\/title>\n<meta name=\"description\" content=\"Sprawd\u017a, czym jest Ma\u0142y ZUS Plus i jakie ulgi pozwalaj\u0105 przedsi\u0119biorcom obni\u017cy\u0107 sk\u0142adki ZUS. 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