{"id":538,"date":"2021-05-15T13:47:36","date_gmt":"2021-05-15T11:47:36","guid":{"rendered":"https:\/\/www.cech-zlotow.info\/www_new\/?page_id=538"},"modified":"2025-12-03T12:01:47","modified_gmt":"2025-12-03T11:01:47","slug":"wynagrodzenia","status":"publish","type":"page","link":"https:\/\/www.cech-zlotow.info\/www_new\/wynagrodzenia\/","title":{"rendered":"Wynagrodzenia"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"538\" class=\"elementor elementor-538\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b974260 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b974260\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f171e77\" data-id=\"f171e77\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-877b425 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"877b425\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img width=\"2560\" height=\"1466\" src=\"https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-scaled.jpg\" class=\"attachment-full size-full\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-scaled.jpg 2560w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-300x172.jpg 300w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-1024x586.jpg 1024w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-768x440.jpg 768w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-1536x879.jpg 1536w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-2048x1173.jpg 2048w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-16x9.jpg 16w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-24x14.jpg 24w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-36x21.jpg 36w, https:\/\/www.cech-zlotow.info\/www_new\/wp-content\/uploads\/2021\/06\/pexels-steve-johnson-1006060-48x27.jpg 48w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4854b40 elementor-widget elementor-widget-heading\" data-id=\"4854b40\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\">Wynagrodzenia oraz sk\u0142adki na ubezpieczenia spo\u0142eczne m\u0142odocianych<br>w okresie  \n<br>\n<br>01.12.2025 - 28.02.2026<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ebd9684 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ebd9684\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b0199ef\" data-id=\"b0199ef\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8475cbb elementor-widget elementor-widget-text-editor\" data-id=\"8475cbb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<table width=\"650\"><tbody><tr><td rowspan=\"2\" width=\"157\"><p><strong>Rok nauki<\/strong><\/p><\/td><td rowspan=\"2\" width=\"150\"><p><strong>Podstawa\u00a0wymiaru sk\u0142adki<\/strong><\/p><\/td><td rowspan=\"2\" width=\"120\"><p><strong>Rodzaj ubezpieczenia<\/strong><\/p><\/td><td colspan=\"2\" width=\"223\"><p><strong>Spos\u00f3b finansowania<\/strong><\/p><\/td><\/tr><tr><td width=\"105\"><p><strong>p\u0142atnik<\/strong><\/p><\/td><td width=\"118\"><p><strong>ubezpieczony<\/strong><\/p><\/td><\/tr><tr><td rowspan=\"6\" width=\"157\"><p>(I rok)<\/p><\/td><td rowspan=\"4\" width=\"150\"><p><strong>701,74 z\u0142<\/strong><\/p><\/td><td width=\"120\"><p>emerytalne<\/p><\/td><td width=\"105\"><p>68,49 z\u0142<\/p><\/td><td width=\"118\"><p>68,49 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>rentowe<\/p><\/td><td width=\"105\"><p>45,61 z\u0142<\/p><\/td><td width=\"118\"><p>10,53 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>chorobowe<\/p><\/td><td width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>17,19 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>wypadkowe<\/p><\/td><td width=\"105\"><p>x*<sup>)<\/sup><\/p><\/td><td width=\"118\"><p>&#8211;<\/p><\/td><\/tr><tr><td rowspan=\"2\" width=\"150\"><p>605,53 z\u0142<\/p><\/td><td rowspan=\"2\" width=\"120\"><p>zdrowotne<\/p><\/td><td rowspan=\"2\" width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>16,76 z\u0142**<sup>)<\/sup><\/p><\/td><\/tr><tr><td width=\"118\"><p>8,26 z\u0142***<sup>)<\/sup><\/p><\/td><\/tr><tr><td rowspan=\"6\" width=\"157\"><p>(II rok)<\/p><\/td><td rowspan=\"4\" width=\"150\"><p><strong>789,45 z\u0142<\/strong><\/p><\/td><td width=\"120\"><p>emerytalne<\/p><\/td><td width=\"105\"><p>77,05 z\u0142<\/p><\/td><td width=\"118\"><p>77,05 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>rentowe<\/p><\/td><td width=\"105\"><p>51,31 z\u0142<\/p><\/td><td width=\"118\"><p>11,84 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>chorobowe<\/p><\/td><td width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>19,34 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>wypadkowe<\/p><\/td><td width=\"105\"><p>x*<sup>)<\/sup><\/p><\/td><td width=\"118\"><p>&#8211;<\/p><\/td><\/tr><tr><td rowspan=\"2\" width=\"150\"><p>681,22 z\u0142<\/p><\/td><td rowspan=\"2\" width=\"120\"><p>zdrowotne<\/p><\/td><td rowspan=\"2\" width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>29,51 z\u0142**<sup>)<\/sup><\/p><\/td><\/tr><tr><td width=\"118\"><p>21,01 z\u0142***<sup>)<\/sup><\/p><\/td><\/tr><tr><td rowspan=\"6\" width=\"157\"><p>(III rok)<\/p><\/td><td rowspan=\"4\" width=\"150\"><p><strong>877,17 z\u0142<\/strong><\/p><\/td><td width=\"120\"><p>emerytalne<\/p><\/td><td width=\"105\"><p>85,61 z\u0142<\/p><\/td><td width=\"118\"><p>85,61 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>rentowe<\/p><\/td><td width=\"105\"><p>57,02 z\u0142<\/p><\/td><td width=\"118\"><p>13,16 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>chorobowe<\/p><\/td><td width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>21,49 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>wypadkowe<\/p><\/td><td width=\"105\"><p>x*<sup>)<\/sup><\/p><\/td><td width=\"118\"><p>&#8211;<\/p><\/td><\/tr><tr><td rowspan=\"2\" width=\"150\"><p>756,91 z\u0142<\/p><\/td><td rowspan=\"2\" width=\"120\"><p>zdrowotne<\/p><\/td><td rowspan=\"2\" width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>42,43 z\u0142**<sup>)<\/sup><\/p><\/td><\/tr><tr><td width=\"118\"><p>33,93 z\u0142***<sup>)<\/sup><\/p><\/td><\/tr><tr><td rowspan=\"6\" width=\"157\"><p>(przyuczenie do\u00a0wykonywania okre\u015blonej pracy)<\/p><\/td><td rowspan=\"4\" width=\"150\"><p><strong>614,02 z\u0142<\/strong><\/p><\/td><td width=\"120\"><p>emerytalne<\/p><\/td><td width=\"105\"><p>59,93 z\u0142<\/p><\/td><td width=\"118\"><p>59,93 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>rentowe<\/p><\/td><td width=\"105\"><p>39,91 z\u0142<\/p><\/td><td width=\"118\"><p>9,21 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>chorobowe<\/p><\/td><td width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>15,04 z\u0142<\/p><\/td><\/tr><tr><td width=\"120\"><p>wypadkowe<\/p><\/td><td width=\"105\"><p>x*<sup>)<\/sup><\/p><\/td><td width=\"118\"><p>&#8211;<\/p><\/td><\/tr><tr><td rowspan=\"2\" width=\"150\"><p>529,84 z\u0142<\/p><\/td><td rowspan=\"2\" width=\"120\"><p>zdrowotne<\/p><\/td><td rowspan=\"2\" width=\"105\"><p>&#8211;<\/p><\/td><td width=\"118\"><p>\u00a0 3,84**<sup>)<\/sup><\/p><\/td><\/tr><tr><td width=\"118\"><p>nie wyst\u0105pi***<sup>)<\/sup><\/p><\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-18850a5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"18850a5\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-08dd5d2\" data-id=\"08dd5d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-429d74a elementor-widget elementor-widget-text-editor\" data-id=\"429d74a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<p><strong>Uwagi:<\/strong><span><\/span><br \/><span>*<\/span><sup>)<\/sup><span>\u00a0Stopa procentowa sk\u0142adki na ubezpieczenie wypadkowe ustalana jest zgodnie z\u00a0rozporz\u0105dzeniem Ministra Pracy i\u00a0Polityki Spo\u0142ecznej z\u00a0dnia 29 listopada 2002\u00a0r. (Dz.\u00a0U. z\u00a02022\u00a0r. poz.\u00a0740).\u00a0<\/span><a href=\"http:\/\/www.wskazniki.gofin.pl\/8,195,1.html\" target=\"_blank\" title=\"Wysoko\u015bci st\u00f3p procentowych sk\u0142adki wypadkowej\" rel=\"noopener\"><u>Wysoko\u015bci st\u00f3p procentowych sk\u0142adki wypadkowej<\/u><\/a><span>.<\/span><br \/><span>**<\/span><sup>)<\/sup><span>\u00a0Przy za\u0142o\u017ceniu, \u017ce m\u0142odocianemu przys\u0142uguj\u0105 podstawowe koszty uzyskania przychod\u00f3w (250 z\u0142) i z\u0142o\u017cy\u0142 pracodawcy o\u015bwiadczenie o stosowaniu kwoty zmniejszaj\u0105cej zaliczk\u0119 na podatek dochodowy w wysoko\u015bci 300\u00a0z\u0142.<\/span><br \/><span>***<\/span><sup>)<\/sup><span>\u00a0Przy za\u0142o\u017ceniu, \u017ce m\u0142odocianemu przys\u0142uguj\u0105 podwy\u017cszone koszty uzyskania przychod\u00f3w (300 z\u0142) i z\u0142o\u017cy\u0142 pracodawcy o\u015bwiadczenie o stosowaniu kwoty zmniejszaj\u0105cej zaliczk\u0119 na podatek dochodowy w wysoko\u015bci 300\u00a0z\u0142.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Wynagrodzenia oraz sk\u0142adki na ubezpieczenia spo\u0142eczne m\u0142odocianychw okresie 01.12.2025 &#8211; 28.02.2026 Rok nauki Podstawa\u00a0wymiaru sk\u0142adki Rodzaj ubezpieczenia Spos\u00f3b finansowania p\u0142atnik ubezpieczony (I rok) 701,74 z\u0142 emerytalne 68,49 z\u0142 68,49 z\u0142 rentowe 45,61 z\u0142 10,53 z\u0142 chorobowe &#8211; 17,19 z\u0142 wypadkowe x*) &#8211; 605,53 z\u0142 zdrowotne &#8211; 16,76 z\u0142**) 8,26 z\u0142***) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":540,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/pages\/538"}],"collection":[{"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/comments?post=538"}],"version-history":[{"count":116,"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/pages\/538\/revisions"}],"predecessor-version":[{"id":3318,"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/pages\/538\/revisions\/3318"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/media\/540"}],"wp:attachment":[{"href":"https:\/\/www.cech-zlotow.info\/www_new\/wp-json\/wp\/v2\/media?parent=538"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}