{"id":878,"date":"2023-01-11T12:29:13","date_gmt":"2023-01-11T11:29:13","guid":{"rendered":"https:\/\/progressholding.pl\/?p=878"},"modified":"2024-12-31T10:21:25","modified_gmt":"2024-12-31T09:21:25","slug":"zus-koszty-i-podatki-w-2023-roku","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/social-security-costs-and-taxes-in-2023\/","title":{"rendered":"Social security, costs and taxes in 2023"},"content":{"rendered":"<p>The new year 2023 brings further changes in the tax and cost field for entrepreneurs. We outline the most important of these below.<\/p>\n<ul>\n<li>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/social-security-costs-and-taxes-in-2023\/#increase-in-social-security-contributions\" >Increase in social security contributions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/social-security-costs-and-taxes-in-2023\/#increase-of-the-minimum-wage-and-hourly-rate\" >Increase of the minimum wage and hourly rate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/social-security-costs-and-taxes-in-2023\/#form-of-taxation-for-the-company\" >Form of taxation for the company<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/social-security-costs-and-taxes-in-2023\/#higher-funding-for-business-travel\" >Higher funding for business travel<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"increase-in-social-security-contributions\"><\/span><strong>Increase in social security contributions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>In 2023, the social security contributions of sole traders and non-preferred traders amount to PLN 1418.48 per month. The amount does not include the health contribution, which depends on the form of taxation chosen by the taxpayer.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"increase-of-the-minimum-wage-and-hourly-rate\"><\/span><strong>Increase of the minimum wage and hourly rate<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>As of 1 January, the minimum wage is PLN 3490. The minimum hourly rate for contractors has also increased. It currently stands at PLN 22.80. As of July 2023, the minimum wage will increase to PLN 3600 and the hourly rate to PLN 23.50.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"form-of-taxation-for-the-company\"><\/span><strong>Form of taxation for the company<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>The New Year is a&nbsp;special one for entrepreneurs who are considering the form of taxation. At the moment, entrepreneurs can choose the method of tax settlement not only for the future, but also retroactively. The latter option applies to those who in 2022 used either the PIT flat tax or the lump sum. Until 2 May, they can settle last year according to the tax scale. Recall that the reduction of the rate in the first threshold of the scale (from 17% to 12%) did not take place until July 2022.<\/p>\n<ul>\n<li>\n<h4><span class=\"ez-toc-section\" id=\"higher-funding-for-business-travel\"><\/span><strong>Higher funding for business travel<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/li>\n<\/ul>\n<p>As of 1 January 2023, the amount of funds to which employees on business travel are entitled increases by PLN 7. It now amounts to PLN 45. The lump sum to cover the costs of travel by local transport is now PLN 9, and the lump sum to which an employee who has not been provided with free accommodation and who has not submitted a&nbsp;bill to that effect is PLN 67.50 for each overnight stay. The documented cost of overnight accommodation will be reimbursed as evidenced by a&nbsp;bill up to PLN 900.<\/p>","protected":false},"excerpt":{"rendered":"<p>The new year 2023 brings further changes in the tax and cost field for entrepreneurs. We outline the most important of these below. Increase in social security contributions In 2023, the social security contributions of sole traders and non-preferred traders amount to PLN 1418.48 per month. The amount does not include the health contribution, which [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nowosci"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=878"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/878\/revisions"}],"predecessor-version":[{"id":4462,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/878\/revisions\/4462"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/1118"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}