{"id":2644,"date":"2026-08-03T09:55:35","date_gmt":"2026-08-03T09:55:35","guid":{"rendered":"https:\/\/lbpartner.pl\/?p=2644"},"modified":"2026-08-19T09:25:40","modified_gmt":"2026-08-19T09:25:40","slug":"skladka-zdrowotna-2026-ile-wynosi-i-jak-ja-obliczyc","status":"publish","type":"post","link":"https:\/\/lbpartner.pl\/ru\/skladka-zdrowotna-2026-ile-wynosi-i-jak-ja-obliczyc\/","title":{"rendered":"\u0412\u0437\u043d\u043e\u0441 \u043d\u0430 \u043c\u0435\u0434\u0438\u0446\u0438\u043d\u0441\u043a\u043e\u0435 \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u0435 \u0432 2026 \u0433\u043e\u0434\u0443 \u2014 \u0441\u043a\u043e\u043b\u044c\u043a\u043e \u0441\u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 \u0438 \u043a\u0430\u043a \u0435\u0433\u043e \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2644\" class=\"elementor elementor-2644\" 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\">Sk\u0142adka zdrowotna 2026 \u2013 ile wynosi i jak j\u0105 obliczy\u0107?<\/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 class=\"isSelectedEnd\"><strong>W tym artykule dowiesz si\u0119:<\/strong><\/p>\n<ul data-spread=\"false\">\n<li>ile wynosi sk\u0142adka zdrowotna w 2026 roku,<\/li>\n<li>jaka jest minimalna sk\u0142adka zdrowotna dla przedsi\u0119biorc\u00f3w,<\/li>\n<li>jak obliczana jest sk\u0142adka zdrowotna w zale\u017cno\u015bci od formy opodatkowania,<\/li>\n<li>ile wynosi sk\u0142adka zdrowotna na rycza\u0142cie i jakie obowi\u0105zuj\u0105 progi przychod\u00f3w.<\/li>\n<\/ul>\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___6aa43ed2ab388\" ><p class=\"post-date \">3 \u0430\u0432\u0433\u0443\u0441\u0442\u0430, 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\">Sk\u0142adka zdrowotna \u2013 zasady og\u00f3lne w 2026 r.<\/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 class=\"isSelectedEnd\"><span data-subtree=\"aimfl,mfl\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Na zasadach og\u00f3lnych \u00a0sk\u0142adka zdrowotna wynosi <\/span><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">9% dochodu<\/strong> z poprzedniego miesi\u0105ca. Je\u015bli doch\u00f3d jest niski lub wyst\u0105pi\u0142a strata, obowi\u0105zuje <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">sk\u0142adka minimalna<\/strong> wynosz\u0105ca 9% minimalnego wynagrodzenia (od lutego 2026 r. jest to <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">432,54 z\u0142<\/strong> miesi\u0119cznie od podstawy 4806 z\u0142).<\/p><div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwjyxIXeuIuWAxWtTFUIHYI4JMMQi4wTegoIAggACAAIDhAA\" data-hveid=\"CAIIAAgACA4QAA\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><div class=\"otQkpb\" role=\"heading\" aria-level=\"3\" data-animation-nesting=\"\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 20px; font-weight: 600; margin: 24px 0px 12px; text-decoration: none; border-bottom: 0px rgb(0, 29, 53);\">Przyk\u0142ady wyliczenia<\/div><\/div><div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwjyxIXeuIuWAxWtTFUIHYI4JMMQi4wTegoIAggACAAIDxAB\" data-hveid=\"CAIIAAgACA8QAQ\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><ul><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QAg\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Przyk\u0142ad 1 (Wysoki doch\u00f3d):<\/strong><br data-sfc-root=\"ep\" data-sfc-pl=\"|||[]\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\" \/>Przych\u00f3d w danym miesi\u0105cu wyni\u00f3s\u0142 10 000 z\u0142, koszty 3 000 z\u0142.<\/span><br \/><ul class=\"KsbFXc U6u95\" data-sfc-root=\"ep\" data-ved=\"2ahUKEwjyxIXeuIuWAxWtTFUIHYI4JMMQ-7AUegoIAggACAAIDxAD\" data-hveid=\"CAIIAAgACA8QAw\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QBA\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Doch\u00f3d = (10 000 &#8211; 3000\u00a0 = 7000 z\u0142).<\/span><\/li><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QBg\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Sk\u0142adka zdrowotna = 9% x 7000 z\u0142 = <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">630,00 z\u0142<\/strong>.<\/span>\u00a0<\/li><\/ul><\/li><\/ul><\/div><div class=\"\" data-bfc=\"\" data-ved=\"2ahUKEwjyxIXeuIuWAxWtTFUIHYI4JMMQi4wTegoIAggACAAIDxAM\" data-hveid=\"CAIIAAgACA8QDA\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><ul><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QDQ\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Przyk\u0142ad 2 (Strata lub niski doch\u00f3d):<\/strong><br data-sfc-root=\"ep\" data-sfc-pl=\"|||[]\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\" \/>Przych\u00f3d wyni\u00f3s\u0142 2 000 z\u0142, koszty 3 000 z\u0142 (wyst\u0105pi\u0142a strata).<\/span><br \/><ul class=\"KsbFXc U6u95\" data-sfc-root=\"ep\" data-ved=\"2ahUKEwjyxIXeuIuWAxWtTFUIHYI4JMMQ-7AUegoIAggACAAIDxAO\" data-hveid=\"CAIIAAgACA8QDg\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QDw\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Doch\u00f3d wynosi 0 z\u0142 (lub jest ujemny).<\/span><\/li><li class=\"Z1qcYe\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAIIAAgACA8QEA\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px 0px 12px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><span class=\"iNqyIf\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Sk\u0142adka zdrowotna nie spada do zera \u2013 zap\u0142acisz <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">sk\u0142adk\u0119 minimaln\u0105<\/strong> wynosz\u0105c\u0105 <strong class=\"rQesXe MPyX\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, &quot;Helvetica Neue&quot;, sans-serif; font-size: 16px; font-weight: 700; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">432,54 z\u0142<\/strong>.<\/span><\/li><\/ul><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c956467 elementor-widget-tablet_extra__width-initial elementor-widget elementor-widget-heading\" data-id=\"c956467\" 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\">Sk\u0142adka zdrowotna dla rycza\u0142tu w 2026 roku<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-200c947 elementor-widget elementor-widget-text-editor\" data-id=\"200c947\" 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 class=\"isSelectedEnd\">Przedsi\u0119biorcy rozliczaj\u0105cy si\u0119 <strong>rycza\u0142tem od przychod\u00f3w ewidencjonowanych<\/strong> op\u0142acaj\u0105 sk\u0142adk\u0119 zdrowotn\u0105 w zale\u017cno\u015bci od wysoko\u015bci rocznych przychod\u00f3w. W 2026 roku obowi\u0105zuj\u0105 trzy progi:<\/p><table><tbody><tr><th>Roczny przych\u00f3d<\/th><th>Podstawa wymiaru<\/th><th>Miesi\u0119czna sk\u0142adka zdrowotna<\/th><\/tr><tr><td>do 60 000 z\u0142<\/td><td>5 537,18 z\u0142<\/td><td><strong>498,35 z\u0142<\/strong><\/td><\/tr><tr><td>od 60 001 z\u0142 do 300 000 z\u0142<\/td><td>9 228,64 z\u0142<\/td><td><strong>830,58 z\u0142<\/strong><\/td><\/tr><tr><td>powy\u017cej 300 000 z\u0142<\/td><td>16 611,55 z\u0142<\/td><td><strong>1 495,04 z\u0142<\/strong><\/td><\/tr><\/tbody><\/table><p>Podstaw\u0119 wymiaru sk\u0142adki dla rycza\u0142towc\u00f3w ustala si\u0119 na podstawie przeci\u0119tnego miesi\u0119cznego wynagrodzenia w sektorze przedsi\u0119biorstw za IV kwarta\u0142 2025 roku.<br \/><br \/>WA\u017bNE!<\/p><blockquote class=\"lQkWXb\" data-animation-nesting=\"\" data-sfc-root=\"ep\" data-complete=\"true\" data-processed=\"true\" data-sae=\"\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif; font-size: 14px; font-weight: 400; margin: 4px 40px 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\"><div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAAIBhAB\" data-complete=\"true\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 0px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">Je\u015bli przedsi\u0119biorca przez ca\u0142y rok p\u0142aci\u0142 ni\u017csz\u0105 sk\u0142adk\u0119 (dla przychodu do 60 tys. z\u0142), ale w grudniu jego ostateczny roczny przych\u00f3d wyni\u00f3s\u0142 np. 61 000 z\u0142, oznacza to przekroczenie progu. W efekcie ZUS uznaje, \u017ce za ka\u017cdy miesi\u0105c prowadzenia dzia\u0142alno\u015bci w tym roku nale\u017ca\u0142a si\u0119 ju\u017c wy\u017csza sk\u0142adka \u2013 przedsi\u0119biorca musi wi\u0119c dop\u0142aci\u0107 r\u00f3\u017cnic\u0119 za wszystkie ubieg\u0142e miesi\u0105ce, co nast\u0119puje wiosn\u0105 kolejnego roku podczas rocznego rozliczenia sk\u0142adki zdrowotnej.<!--TgQPHd|||[]--><\/div><!--TgQPHd|||[]--><\/blockquote><div class=\"n6owBd awi2gc\" data-sfc-cp=\"\" data-sfc-root=\"ep\" data-hveid=\"CAAIBxAA\" data-complete=\"true\" data-processed=\"true\" aria-owns=\"action-menu-parent-container\" data-copy-service-computed-style=\"font-family: &quot;Google Sans&quot;, Arial, sans-serif; font-size: 16px; font-weight: 400; margin: 12px 0px 16px; text-decoration: none; border-bottom: 0px rgb(10, 10, 10);\">\u00a0<\/div>\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 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=\"sk\u0142adka zdrowotna 2026\" data-elementor-lightbox-description=\"obliczenie sk\u0142adki zdrowotnej 2026 rok \" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MjY0NSwidXJsIjoiaHR0cHM6XC9cL2xicGFydG5lci5wbFwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDhcL3NrbGFka2EtemRyb3dvdG5hLTIwMjYud2VicCIsInNsaWRlc2hvdyI6IjM2MDRhZWVlIn0%3D\" href='https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026.webp'><img fetchpriority=\"high\" decoding=\"async\" width=\"1452\" height=\"800\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026.webp\" class=\"attachment-full size-full\" alt=\"sk\u0142adka zdrowotna 2026\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026.webp 1452w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026-300x165.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026-1024x564.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026-768x423.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/skladka-zdrowotna-2026-18x10.webp 18w\" sizes=\"(max-width: 1452px) 100vw, 1452px\" \/><\/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\">Sk\u0142adka zdrowotna \u2013 podatek liniowy 2026 r.<\/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>Na podatku liniowym sk\u0142adka zdrowotna wynosi 4,9% dochodu z poprzedniego miesi\u0105ca, ale nie mniej ni\u017c minimalna sk\u0142adka (432,54 z\u0142 w 2026 roku). Przych\u00f3d pomniejsza si\u0119 o koszty oraz zap\u0142acone sk\u0142adki spo\u0142eczne.\u00a0<\/p><p class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"adv0jy\" data-start=\"187\" data-end=\"235\"><strong>Przyk\u0142ad obliczenia sk\u0142adki zdrowotnej (2026)<\/strong><\/p><p data-start=\"237\" data-end=\"290\">Za\u0142\u00f3\u017cmy, \u017ce w danym miesi\u0105cu przedsi\u0119biorca osi\u0105gn\u0105\u0142:<\/p><ul data-start=\"292\" data-end=\"420\"><li data-section-id=\"14sy0f7\" data-start=\"292\" data-end=\"321\"><strong data-start=\"294\" data-end=\"307\">przych\u00f3d:<\/strong> 15 000,00 z\u0142,<\/li><li data-section-id=\"11a3t8z\" data-start=\"322\" data-end=\"368\"><strong data-start=\"324\" data-end=\"355\">koszty uzyskania przychodu:<\/strong> 4 000,00 z\u0142,<\/li><\/ul><p data-section-id=\"19or9s2\" data-start=\"422\" data-end=\"447\"><span style=\"text-decoration: underline;\">Krok 1. Oblicz doch\u00f3d<\/span><\/p><p data-start=\"449\" data-end=\"539\">Najpierw od przychodu odejmij koszty uzyskania przychodu oraz zap\u0142acone sk\u0142adki spo\u0142eczne.<\/p><p data-start=\"541\" data-end=\"599\"><strong data-start=\"541\" data-end=\"599\">15 000,00 z\u0142 \u2212 4 000,00 z\u0142 = 11 000,00 z\u0142<\/strong><\/p><p data-start=\"601\" data-end=\"636\">Doch\u00f3d wynosi: <strong data-start=\"620\" data-end=\"635\">11 000,00 z\u0142<\/strong>.<\/p><p data-section-id=\"12pb1r3\" data-start=\"638\" data-end=\"674\"><span style=\"text-decoration: underline;\">Krok 2. Oblicz sk\u0142adk\u0119 zdrowotn\u0105<\/span><\/p><p data-start=\"676\" data-end=\"714\">Od uzyskanego dochodu oblicz <strong data-start=\"705\" data-end=\"713\">4,9%<\/strong>.<\/p><p data-start=\"716\" data-end=\"750\"><strong data-start=\"716\" data-end=\"750\">11 000,00 z\u0142 \u00d7 4,9% = 539,00 z\u0142<\/strong><\/p><p data-start=\"752\" data-end=\"801\">Wyliczona sk\u0142adka zdrowotna wynosi <strong data-start=\"716\" data-end=\"750\">539,00 z\u0142.<\/strong><\/p><p data-section-id=\"6g2coj\" data-start=\"803\" data-end=\"856\"><span style=\"text-decoration: underline;\">Krok 3. Sprawd\u017a, czy obowi\u0105zuje sk\u0142adka minimalna<\/span><\/p><p data-start=\"858\" data-end=\"919\">Minimalna sk\u0142adka zdrowotna w 2026 roku wynosi <strong data-start=\"905\" data-end=\"918\">432,54 z\u0142<\/strong>.<\/p><p data-start=\"921\" data-end=\"1048\">Poniewa\u017c wyliczona sk\u0142adka (<strong data-start=\"949\" data-end=\"962\">539,00 z\u0142<\/strong>) jest <strong data-start=\"969\" data-end=\"979\">wy\u017csza<\/strong> od kwoty minimalnej, przedsi\u0119biorca zap\u0142aci dok\u0142adnie <strong data-start=\"1034\" data-end=\"1047\">539,00 z\u0142<\/strong>.<\/p><p class=\"PDq2pG_selectionAnchorContainer\" data-section-id=\"ts7fgt\" data-start=\"1055\" data-end=\"1091\"><span style=\"text-decoration: underline;\"><strong>Przyk\u0142ad z niskim dochodem (2026)<\/strong><\/span><\/p><p data-start=\"1093\" data-end=\"1129\">Za\u0142\u00f3\u017cmy, \u017ce przedsi\u0119biorca osi\u0105gn\u0105\u0142:<\/p><ul data-start=\"1131\" data-end=\"1258\"><li data-section-id=\"1gpzh75\" data-start=\"1131\" data-end=\"1159\"><strong data-start=\"1133\" data-end=\"1146\">przych\u00f3d:<\/strong> 6 000,00 z\u0142,<\/li><li data-section-id=\"zn2l5h\" data-start=\"1160\" data-end=\"1206\"><strong data-start=\"1162\" data-end=\"1193\">koszty uzyskania przychodu:<\/strong> 3 000,00 z\u0142,<\/li><\/ul><p data-section-id=\"19or9s2\" data-start=\"1260\" data-end=\"1285\"><span style=\"text-decoration: underline;\">Krok 1. Oblicz doch\u00f3d<\/span><\/p><p data-start=\"1287\" data-end=\"1338\">Od przychodu odejmij koszty oraz sk\u0142adki spo\u0142eczne.<\/p><p data-start=\"1340\" data-end=\"1397\"><strong data-start=\"1340\" data-end=\"1397\">6 000,00 z\u0142 \u2212 3 000,00 z\u0142 = 3 000,00 z\u0142<\/strong><\/p><p data-start=\"1399\" data-end=\"1429\">Doch\u00f3d wynosi <strong data-start=\"1340\" data-end=\"1397\">3 000,00 z\u0142.<\/strong><\/p><p data-section-id=\"12pb1r3\" data-start=\"1431\" data-end=\"1467\"><span style=\"text-decoration: underline;\">Krok 2. Oblicz sk\u0142adk\u0119 zdrowotn\u0105<\/span><\/p><p data-start=\"1469\" data-end=\"1496\">Oblicz <strong data-start=\"1476\" data-end=\"1484\">4,9%<\/strong> od dochodu.<\/p><p data-start=\"1498\" data-end=\"1532\"><strong data-start=\"1498\" data-end=\"1532\">3 000,00 z\u0142 z\u0142 \u00d7 4,9% = 147,00 z\u0142<\/strong><\/p><p data-start=\"1696\" data-end=\"1879\">Poniewa\u017c wyliczona sk\u0142adka (<strong data-start=\"1498\" data-end=\"1532\">147,00 z\u0142<\/strong>) jest <strong data-start=\"1744\" data-end=\"1754\">ni\u017csza<\/strong> od ustawowego minimum, przedsi\u0119biorca <strong data-start=\"1793\" data-end=\"1818\">nie zap\u0142aci 147,00 z\u0142<\/strong>, lecz <strong data-start=\"1825\" data-end=\"1878\">minimaln\u0105 sk\u0142adk\u0119 zdrowotn\u0105 w wysoko\u015bci 432,54 z\u0142<\/strong>.<\/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_6aa43ed2af438\" ><div class=\"image-box-header elementor-animation-\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp\" class=\"attachment-full size-full\" alt=\"\" url=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117.webp 1920w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/01\/117-1536x1024.webp 1536w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/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>W 2026 roku <strong>minimalna sk\u0142adka zdrowotna<\/strong> dla przedsi\u0119biorc\u00f3w wynosi <strong>432,54 z\u0142 miesi\u0119cznie<\/strong>, natomiast osoby rozliczaj\u0105ce si\u0119 rycza\u0142tem zap\u0142ac\u0105 od <strong>498,35 z\u0142 do 1 495,04 z\u0142<\/strong>, w zale\u017cno\u015bci od osi\u0105gni\u0119tych przychod\u00f3w. Warto na bie\u017c\u0105co monitorowa\u0107 swoje dochody, poniewa\u017c maj\u0105 one bezpo\u015bredni wp\u0142yw na wysoko\u015b\u0107 sk\u0142adki oraz ewentualne rozliczenie roczne.<\/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>\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_6aa43ed2b531a\"  data-id=\"jeg_module__2_6aa43ed2b531a\" 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;:2644,&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 More&quot;,&quot;pagination_loading_text&quot;:&quot;Loading...&quot;,&quot;pagination_number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;pagination_scroll_limit&quot;:0,&quot;pagination_icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;pagination_icon_position&quot;:&quot;before&quot;,&quot;st_category_position&quot;:&quot;center&quot;,&quot;sg_content_postblock_type&quot;:&quot;type-2&quot;,&quot;sg_content_element_order&quot;:&quot;title,meta,excerpt,read&quot;,&quot;sg_content_breakpoint&quot;:&quot;tablet&quot;,&quot;sg_content_title_html_tag&quot;:&quot;h3&quot;,&quot;sg_content_category_enable&quot;:&quot;&quot;,&quot;sg_content_excerpt_enable&quot;:&quot;&quot;,&quot;sg_content_excerpt_length&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;sg_content_excerpt_more&quot;:&quot;...&quot;,&quot;sg_content_readmore_enable&quot;:&quot;&quot;,&quot;sg_content_readmore_icon&quot;:{&quot;value&quot;:&quot;fas fa-arrow-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_readmore_icon_position&quot;:&quot;after&quot;,&quot;sg_content_readmore_text&quot;:&quot;Read More&quot;,&quot;sg_content_comment_enable&quot;:&quot;&quot;,&quot;sg_content_comment_icon&quot;:{&quot;value&quot;:&quot;fas fa-comment&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_comment_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_enable&quot;:&quot;&quot;,&quot;sg_content_meta_author_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_author_by_text&quot;:&quot;by&quot;,&quot;sg_content_meta_author_icon&quot;:{&quot;value&quot;:&quot;fas 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-2873 post type-post status-publish format-standard has-post-thumbnail hentry category-legalizacja-cudzoziemcow-w-polsce category-porady-eksperta\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Zezwolenie na prac\u0119 w zwi\u0105zku z pe\u0142nieniem okre\u015blonej funkcji \u2013 kto musi je mie\u0107?\" href=\"https:\/\/lbpartner.pl\/ru\/zezwolenie-na-prace-typu-b-kto-musi-je-miec\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B.webp 1536w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/09\/zezwlenie-typu-B-18x12.webp 18w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/>\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\/zezwolenie-na-prace-typu-b-kto-musi-je-miec\/\">Zezwolenie na prac\u0119 w zwi\u0105zku z pe\u0142nieniem okre\u015blonej funkcji \u2013 kto musi je mie\u0107?<\/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-2847 post type-post status-publish format-standard has-post-thumbnail hentry category-porady-eksperta\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Kredyt hipoteczny dla cudzoziemc\u00f3w w Polsce \u2013 jak uzyska\u0107 kredyt hipoteczny w 2026 roku\" href=\"https:\/\/lbpartner.pl\/ru\/kredyt-hipoteczny-dla-cudzoziemcow-w-polsce-jak-uzyskac-kredyt-hipoteczny-w-2026-roku\/\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1535\" height=\"1024\" src=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce.webp\" class=\"attachment-full size-full wp-post-image\" alt=\"Kredyt hipoteczny dla cudzoziemca w Polsce \u2013 kobieta przy biurku z kalkulatorem i dokumentami\" loading=\"lazy\" srcset=\"https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce.webp 1535w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce-300x200.webp 300w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce-1024x683.webp 1024w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce-768x512.webp 768w, https:\/\/lbpartner.pl\/wp-content\/uploads\/2026\/08\/kredyt-hipoteczny-dla-cudzoziemcow-w-Polsce-18x12.webp 18w\" sizes=\"auto, (max-width: 1535px) 100vw, 1535px\" \/>\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\/kredyt-hipoteczny-dla-cudzoziemcow-w-polsce-jak-uzyskac-kredyt-hipoteczny-w-2026-roku\/\">Kredyt hipoteczny dla cudzoziemc\u00f3w w Polsce \u2013 jak uzyska\u0107 kredyt hipoteczny w 2026 roku<\/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 Sk\u0142adka zdrowotna 2026 \u2013 ile wynosi i jak j\u0105 obliczy\u0107? W tym artykule dowiesz si\u0119: ile wynosi sk\u0142adka zdrowotna w 2026 roku, jaka jest minimalna sk\u0142adka zdrowotna dla przedsi\u0119biorc\u00f3w, jak obliczana jest sk\u0142adka zdrowotna w zale\u017cno\u015bci od formy opodatkowania, ile wynosi sk\u0142adka zdrowotna na rycza\u0142cie i jakie obowi\u0105zuj\u0105 progi przychod\u00f3w. 3 sierpnia, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2645,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"postBodyCss":"","postBodyMargin":[],"postBodyPadding":[],"postBodyBackground":{"backgroundType":"classic","gradient":""},"footnotes":""},"categories":[19],"tags":[],"class_list":["post-2644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jdg"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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