{"id":2024,"date":"2026-06-11T14:38:38","date_gmt":"2026-06-11T12:38:38","guid":{"rendered":"http:\/\/bt-kadryiplace.pl\/?p=2024"},"modified":"2026-06-11T14:51:34","modified_gmt":"2026-06-11T12:51:34","slug":"skladka-na-ubezpieczenie-zdrowotne-czlonka-rady-nadzorczej","status":"publish","type":"post","link":"http:\/\/bt-kadryiplace.pl\/?p=2024","title":{"rendered":"Sk\u0142adka na ubezpieczenie zdrowotne \u2013 cz\u0142onka Rady Nadzorczej"},"content":{"rendered":"\n<details class=\"wp-block-details\"><summary><strong>Cz\u0142onkowie Rady Nadzorczej wynagradzani z tytu\u0142u pe\u0142nienia tej funkcji podlegaj\u0105 obowi\u0105zkowo<\/strong> ubezpieczeniu emerytalnemu i rentowemu (art. 6 ust.1 pkt 22 u.s.u.s.). Podstaw\u0119 wymiaru sk\u0142adek na ubezpieczenia emerytalne i rentowe stanowi przych\u00f3d \u0142\u0105cznie z kosztami uzyskania i kwot\u0105 podatku, o kt\u00f3rych mowa w przepisach o podatku dochodowym od os\u00f3b fizycznych (art. 18 ust. 4 pkt 10 u.s.u.s.). Cz\u0142onek rady nadzorczej nie podlega ubezpieczeniu wypadkowemu i chorobowemu.<\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<details class=\"wp-block-details\"><summary><strong>Cz\u0142onek Rady Nadzorczej, kt\u00f3ry posiada\u00a0 miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej<\/strong> podlega obowi\u0105zkowo ubezpieczeniu zdrowotnemu (art. 66 ust. 1 pkt 35 ustawy z dnia 27 sierpnia 2004 r. o \u015bwiadczeniach opieki zdrowotnej finansowanych ze \u015brodk\u00f3w publicznych dalej u.\u015b.o.z.). Do ustalenia podstawy wymiaru sk\u0142adki na ubezpieczenie zdrowotne stosuje si\u0119 przepisy okre\u015blaj\u0105ce podstaw\u0119 wymiaru sk\u0142adek na ubezpieczenia emerytalne i rentowe, z tym \u017ce podstaw\u0119 wymiaru sk\u0142adki na ubezpieczenie zdrowotne pomniejsza si\u0119 o kwoty sk\u0142adek na ubezpieczenia emerytalne, rentowe finansowanych przez ubezpieczonych nieb\u0119d\u0105cych p\u0142atnikami sk\u0142adek, potr\u0105conych przez p\u0142atnik\u00f3w ze \u015brodk\u00f3w ubezpieczonego, zgodnie z przepisami o systemie ubezpiecze\u0144 spo\u0142ecznych (art. 81 ust.1 i ust.6 u.\u015b.o.z.).<\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n<\/details>\n\n\n\n<details class=\"wp-block-details\"><summary>Zgodnie z obowi\u0105zuj\u0105cymi przepisami <strong>w przypadku gdy sk\u0142adka na ubezpieczenie zdrowotne\u00a0 obliczona przez p\u0142atnika, o kt\u00f3rym mowa w art. 85 ust. 1-13 u.\u015b.o.z., zgodnie z przepisami art. 79 i art. 81 u.\u015b.o.z., jest wy\u017csza od kwoty stanowi\u0105cej zaliczk\u0119 na podatek dochodowy<\/strong>, obliczonej zgodnie z przepisami ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych w brzmieniu obowi\u0105zuj\u0105cym na dzie\u0144 31 grudnia 2021 r., sk\u0142adk\u0119 obliczon\u0105 za poszczeg\u00f3lne miesi\u0105ce obni\u017ca si\u0119 do wysoko\u015bci tej kwoty ( art. 83 ust. 1 i 2b u.\u015b.o.z.).<br>W przepisach wskazano, ze <strong>przedstawione zasady obowi\u0105zuj\u0105 w przypadku gdy sk\u0142adka na ubezpieczenie zdrowotne\u00a0 obliczona jest przez p\u0142atnika, o kt\u00f3rym mowa w art. 85 ust. 1-13 u.\u015b.o.z.<\/strong><br><strong>W\u015br\u00f3d p\u0142atnik\u00f3w wymienionych w przepisach art. 85 ust.1 -13 u.\u015b.o.z. nie ma podmiotu, w kt\u00f3rym dzia\u0142a Rada Nadzorcza.\u00a0<\/strong><\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n\n\n\n<details class=\"wp-block-details\"><summary>Obowi\u0105zek podlegania ubezpieczeniu zdrowotnego przez cz\u0142onk\u00f3w Rad Nadzorczych\u00a0 posiadaj\u0105cych miejsce zamieszkania na terytorium Rzeczypospolitej Polskiej wynika z przepis\u00f3w art. 66 ust.1 pkt 35 u.s.o.z.<br>Natomiast regulacja, na podstawie kt\u00f3rej za cz\u0142onka rady nadzorczej sk\u0142adk\u0119 jako p\u0142atnik oblicza, pobiera z dochodu ubezpieczonego i odprowadza podmiot, w kt\u00f3rym dzia\u0142a rada nadzorcza wynika z przepis\u00f3w art. 85 ust.16 u.\u015b.o.z..<br>Oznacza to, ze sk\u0142adka na ubezpieczenie zdrowotne obliczona od przychod\u00f3w uzyskanych przez cz\u0142onka rady nadzorczej nie podlega obni\u017ceniu do wysoko\u015bci zaliczki a podatek dochodowy, obliczonej zgodnie z przepisami ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od os\u00f3b fizycznych w brzmieniu obowi\u0105zuj\u0105cym na dzie\u0144 31 grudnia 2021r.<\/summary>\n<p class=\"wp-block-paragraph\"><\/p>\n<\/details>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1453,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38],"tags":[],"class_list":["post-2024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ubezpieczenia","item-inner"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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