{"id":2001,"date":"2025-01-18T10:50:03","date_gmt":"2025-01-18T09:50:03","guid":{"rendered":"https:\/\/rensa.pl\/poradnik\/?p=2001"},"modified":"2025-01-18T15:29:25","modified_gmt":"2025-01-18T14:29:25","slug":"pelny-zus-na-sport-od-2026","status":"publish","type":"post","link":"https:\/\/rensa.pl\/poradnik\/pelny-zus-na-sport-od-2026\/","title":{"rendered":"Pe\u0142ny ZUS na sport od 2026?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Spis tre\u015bci<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#od-a-do-z-jak-zbudowac-odpornosc-przez-sport\" >Od A do Z jak zbudowa\u0107 odporno\u015b\u0107 przez sport?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#co-stoi-na-przeszkodzie-budowy-odpornosci-poprzez-sport\" >Co stoi na przeszkodzie budowy odporno\u015bci poprzez sport?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#dlaczego-sport-moze-nie-tylko-wzmacniac-ale-takze-oslabiac-odpornosc\" >Dlaczego sport mo\u017ce nie tylko wzmacnia\u0107, ale tak\u017ce os\u0142abia\u0107 odporno\u015b\u0107?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#wyzwania-stojace-przed-klubami-sportowymi\" >Wyzwania stoj\u0105ce przed klubami sportowymi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#skad-wziac-pieniadze\" >Sk\u0105d wzi\u0105\u0107 pieni\u0105dze?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/#nie-pozostan-w-tyle\" >Nie pozosta\u0144 w tyle!<\/a><\/li><\/ul><\/nav><\/div>\n\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2001\" class=\"elementor elementor-2001\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8bca45c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8bca45c\" 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-635d78a\" data-id=\"635d78a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b28dd4b elementor-widget elementor-widget-heading\" data-id=\"b28dd4b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Pe\u0142ny ZUS na sport czyli skok na kas\u0119<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e339fd elementor-widget elementor-widget-text-editor\" data-id=\"3e339fd\" 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\t<p>Jak zapewne wiesz, <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/rensa.pl\/poradnik\/10-najwiekszych-problemow-stowarzyszen-vsg\/\">lista problem\u00f3w<\/a><\/span> jakim musz\u0105 stawi\u0107 czo\u0142a kluby i organizacje pozarz\u0105dowe, od lat nie ulega zmianom. Nied\u0142ugo do tego do\u0142\u0105czy wprowadzenie obci\u0105\u017cenia sk\u0142adkami ZUS wszystkiego co mo\u017cna. O czym mowa? Pe\u0142ny ZUS na sport od 2026, ale i nie tylko. Najpierw by\u0142y zapowiedzi, teraz s\u0105 plany, a za rok b\u0119d\u0105 przepisy wprowadzone w \u017cycie?<\/p><p>Pomagamy podejmowa\u0107 w\u0142a\u015bciwe decyzje we w\u0142a\u015bciwym czasie &#8211; do\u0142\u0105cz do <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/rensa.pl\/uslugi-ksiegowosc-klubu-sportowego\/#KsiegowoscKlubuSportowego\">Vision Sport General!<\/a><\/span><\/p>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-68fd1f27 elementor-section-full_width elementor-section-height-min-height elementor-section-items-bottom elementor-section-height-default\" data-id=\"68fd1f27\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cbf23cb\" data-id=\"1cbf23cb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66bb3f44 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"66bb3f44\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-money-bill-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7829d817 elementor-widget elementor-widget-heading\" data-id=\"7829d817\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">Ksi\u0119gowo\u015b\u0107 dla NGO<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4a4166d3 elementor-section-full_width elementor-section-height-default elementor-section-content-middle elementor-section-height-default\" data-id=\"4a4166d3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-33 elementor-inner-column elementor-element elementor-element-603741e0\" data-id=\"603741e0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f9c59e5 elementor-widget elementor-widget-heading\" data-id=\"7f9c59e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">Chcieliby\u015bmy Ci\u0119 pozna\u0107 i zaproponowa\u0107 idealne rozwi\u0105zanie<\/h3>\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<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-11fd570b\" data-id=\"11fd570b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2080f003 elementor-align-right elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"2080f003\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rensa.pl\/rozmowa\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Zadzwo\u0144, napisz<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-40d70182\" data-id=\"40d70182\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68415f61 elementor-align-right elementor-hidden-phone elementor-widget elementor-widget-button\" data-id=\"68415f61\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/rensa.pl\/uslugi-ksiegowosc-klubu-sportowego\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Poznaj ofert\u0119<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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-3dc0713c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3dc0713c\" 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-73fdb944\" data-id=\"73fdb944\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-628ceb2c elementor-widget elementor-widget-heading\" data-id=\"628ceb2c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Umowa zlecenie - czym jest pe\u0142ne osk\u0142adkowanie?<\/h2>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0d9e684 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d9e684\" 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-d2d32aa\" data-id=\"d2d32aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-be2aecc elementor-widget elementor-widget-text-editor\" data-id=\"be2aecc\" 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\t<p><strong>Obowi\u0105zkowe ubezpieczenia spo\u0142eczne zawieraj\u0105 sk\u0142adki:<\/strong><em> emerytaln\u0105, rentow\u0105, chorobow\u0105 i wypadkow\u0105. Do sk\u0142adek ZUS wchodzi jeszcze sk\u0142adka na ubezpieczenie zdrowotne.\u00a0<\/em>Do tego obci\u0105\u017cenia wszyscy s\u0105 ju\u017c przyzwyczajeni przy umowach o prac\u0119. U\u017cywamy wi\u0119c sformu\u0142owania &#8211; pe\u0142ne osk\u0142adkowanie um\u00f3w. &#8222;Nie nale\u017cy zaskakiwa\u0107 ani pracownik\u00f3w, ani pracodawc\u00f3w&#8221; &#8211; wi\u0119cej na ten temat w serwisie <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/serwisy.gazetaprawna.pl\/emerytury-i-renty\/artykuly\/9664160,umowa-zlecenie-2025-beda-zmiany-nie-nalezy-zaskakiwac-ani-pracownik.html\" target=\"_blank\" rel=\"nofollow noopener\">Gazeta Prawna<\/a><\/span>.<\/p><p>Trenerzy i inne osoby posiadaj\u0105ce dochody z tytu\u0142u umowy zlecenia w klubie czy NGO, obecnie nie p\u0142ac\u0105 pe\u0142nych sk\u0142adek ZUS, kiedy posiadaj\u0105 jednocze\u015bnie inne \u017ar\u00f3d\u0142o dochodu &#8211; umow\u0119 o prac\u0119, s\u0105 samozatrudnieni (dalej JDG) lub maj\u0105 drug\u0105 umow\u0119 zlecenia. Praca, inna umowa musi przynosi\u0107 dochody w wysoko\u015bci r\u00f3wnej przynajmniej minimalnemu wynagrodzeniu za prac\u0119, za\u015b z samozatrudnienia trzeba odprowadza\u0107 sk\u0142adki w pe\u0142nej wysoko\u015bci. Wtedy pe\u0142ne osk\u0142adkowanie ZUS dotyczy tylko jednej umowy z wynagrodzeniem minimum 4666 z\u0142 lub z JDG. \u00a0Wynagrodzenia z um\u00f3w zlecenia obci\u0105\u017cone s\u0105 jedynie sk\u0142adk\u0105 zdrowotn\u0105 i podatkiem dochodowym.<\/p>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1ee3171d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1ee3171d\" 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-50 elementor-top-column elementor-element elementor-element-796195bd\" data-id=\"796195bd\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41131d2 elementor-widget elementor-widget-image\" data-id=\"41131d2\" data-element_type=\"widget\" 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 fetchpriority=\"high\" decoding=\"async\" width=\"603\" height=\"600\" src=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/10_najwiekszych_problemow_stowarzyszen_02_wazne.jpg\" class=\"attachment-large size-large wp-image-1090\" alt=\"10 najwi\u0119kszych problem\u00f3w stowarzysze\u0144, Vision Sport Global, zarz\u0105dzanie NGO\" srcset=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/10_najwiekszych_problemow_stowarzyszen_02_wazne.jpg 603w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/10_najwiekszych_problemow_stowarzyszen_02_wazne-300x300.jpg 300w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/10_najwiekszych_problemow_stowarzyszen_02_wazne-150x150.jpg 150w\" sizes=\"(max-width: 603px) 100vw, 603px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5f7d15f\" data-id=\"5f7d15f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-75b68a2e elementor-widget elementor-widget-heading\" data-id=\"75b68a2e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">ZUS od ka\u017cdej z\u0142ot\u00f3wki, a wi\u0119c pe\u0142ny ZUS na sport<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cea60bd elementor-widget elementor-widget-text-editor\" data-id=\"6cea60bd\" 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\t<p>Czy\u017cby nadszed\u0142 wi\u0119c koniec z ni\u017cszymi sk\u0142adkami ZUS? Jak podaj\u0105 oficjalne dane:\u00a0<\/p><blockquote><p><strong>Ponad dwa miliony Polak\u00f3w musi liczy\u0107 si\u0119 z drastycznym spadkiem zarobk\u00f3w. Rz\u0105d zamierza obci\u0105\u017cy\u0107 sk\u0142adkami ZUS wszystkie umowy zlecenia oraz wszystkie umowy o dzie\u0142o.<\/strong><\/p><\/blockquote>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6ee5e4e elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6ee5e4e\" 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-50 elementor-top-column elementor-element elementor-element-6a0c5f20\" data-id=\"6a0c5f20\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1833354e elementor-widget elementor-widget-heading\" data-id=\"1833354e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-large\">Vision Sport General \ud83d\ude09 ksi\u0119gowo\u015b\u0107 klubu sportowego i innych organizacji pozarz\u0105dowych<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-416b78cf elementor-widget elementor-widget-text-editor\" data-id=\"416b78cf\" 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\t<p><strong>Vision Sport General <\/strong>to innowacyjna us\u0142uga, kt\u00f3ra ma na celu budowanie \u015bwiadomo\u015bci oraz popraw\u0119 rozwoju wszelkich organizacji pozarz\u0105dowych, w tym tak\u017ce klub\u00f3w sportowych. Opiera si\u0119 ona na nowoczesnych metodach zarz\u0105dzania finansami stowarzyszenia, co znajduje odbicie w podejmowanych przez nie aktywno\u015bciach.<\/p>\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-ca06e51 elementor-widget elementor-widget-heading\" data-id=\"ca06e51\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-small\"><a href=\"https:\/\/rensa.pl\/poradnik\/zrozum-ksiegowosc-klubu-sportowego\/\">Czytaj wi\u0119cej<\/a><\/h5>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-67d4b60d\" data-id=\"67d4b60d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54ae3a71 elementor-widget elementor-widget-image\" data-id=\"54ae3a71\" data-element_type=\"widget\" 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 decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/ksiegowosc_dla_stowarzyszen_04.jpg\" class=\"attachment-full size-full wp-image-909\" alt=\"ksi\u0119gowo\u015b\u0107 dla stowarzysze\u0144, VisionSportGlobal\" srcset=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/ksiegowosc_dla_stowarzyszen_04.jpg 600w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/ksiegowosc_dla_stowarzyszen_04-300x300.jpg 300w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2021\/02\/ksiegowosc_dla_stowarzyszen_04-150x150.jpg 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\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\t<\/div>\n\t\t<\/div>\n\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-543063e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"543063e\" 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-f71af04\" data-id=\"f71af04\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c606cd elementor-widget elementor-widget-heading\" data-id=\"5c606cd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Dlaczego wprowadza si\u0119 pe\u0142ne osk\u0142adkowanie um\u00f3w cywilnoprawnych (zlecenie, o dzie\u0142o)?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-840b604 elementor-widget elementor-widget-text-editor\" data-id=\"840b604\" 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\t<p>Jaka by\u0142a logika rz\u0105dz\u0105cych? Projekt ustawy nie zosta\u0142 do dzi\u015b opublikowany. Powodem wstrzymania prac legislacyjnych nad nowymi przepisami by\u0142&#8230; kalendarz wyborczy, czyli zbli\u017caj\u0105ce si\u0119 wybory prezydenckie. Drastyczne zwi\u0119kszanie koszt\u00f3w pracy i w efekcie obni\u017cenie pensji dw\u00f3m milionom ludzi, sta\u0142o si\u0119 wielkim ryzykiem przed wyborami.<\/p><p>Po wyborach wszystko ucichnie, a kwestia osk\u0142adkowania um\u00f3w zlecenia powr\u00f3ci pod koniec tego roku, co oznacza\u0142oby, i\u017c nowe przepisy wesz\u0142yby w \u017cycie w 2026.\u00a0<\/p><p>W sytuacji absolutnie rekordowego zad\u0142u\u017cenia pa\u0144stwa na poziomie a\u017c\u00a0<strong>289 mld z\u0142<\/strong>, ka\u017cda z\u0142ot\u00f3wka podatnik\u00f3w ma \u0142ata\u0107 dziur\u0119 w bud\u017cecie. To \u0142atanie nie b\u0119dzie si\u0119 dzia\u0142o przy udziale \u015brodk\u00f3w, tych kt\u00f3rzy to spowodowali, ale z\u0142o\u017c\u0105 si\u0119 wszystkie osoby uzyskuj\u0105ce obecnie dochody z tytu\u0142u um\u00f3w zlecenia i um\u00f3w o dzie\u0142o.<\/p><blockquote><p><em>&#8222;Ozusowanie um\u00f3w zlece\u0144 i um\u00f3w o dzie\u0142o mo\u017ce da\u0107 bud\u017cetowi 7 mld z\u0142 rocznie.&#8221;<\/em><\/p><\/blockquote>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-67adc05 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"67adc05\" 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-db877a1\" data-id=\"db877a1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-32f0a51 elementor-widget elementor-widget-heading\" data-id=\"32f0a51\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">O ile faktycznie spadn\u0105 wynagrodzenia dla trener\u00f3w i innych os\u00f3b?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f533f elementor-widget elementor-widget-text-editor\" data-id=\"b4f533f\" 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\t<p>Najlepiej mo\u017cna zrozumie\u0107 temat na przyk\u0142adach. W najbli\u017cszym czasie przygotujemy wyliczenia na konkretnych liczbach, aby wiedzie\u0107 jaki b\u0119dzie skutek, je\u015bli pozwolimy na takie rozwi\u0105zanie. S\u0105dzimy, \u017ce b\u0119dzie to na <strong>poziomie 30%<\/strong>. Natomiast spadek wynagrodzenia netto w przypadku um\u00f3w o dzie\u0142o b\u0119dzie jeszcze wi\u0119kszy ni\u017c w przypadku um\u00f3w zlecenia. Aktualnie umowy o dzia\u0142o nie stanowi\u0105 podstawy do osk\u0142adkowania ZUS.<\/p>\t\t\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c5c5f37 elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c5c5f37\" 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-50 elementor-top-column elementor-element elementor-element-e785939\" data-id=\"e785939\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e24b43e elementor-widget elementor-widget-image\" data-id=\"e24b43e\" data-element_type=\"widget\" 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 decoding=\"async\" width=\"1280\" height=\"779\" src=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2025\/01\/dazed-emoticon-smiley-smilies-head-puzzled-sick-boy-man-avatar-green-puzzle-green-avatar-sick-sick-sick-sick-sick-149093.png\" class=\"attachment-full size-full wp-image-2013\" alt=\"dazed, emoticon, smiley, smilies, head, puzzled, sick, boy, man, avatar, green puzzle, green avatar, sick, sick, sick, sick, sick-149093.jpg\" srcset=\"https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2025\/01\/dazed-emoticon-smiley-smilies-head-puzzled-sick-boy-man-avatar-green-puzzle-green-avatar-sick-sick-sick-sick-sick-149093.png 1280w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2025\/01\/dazed-emoticon-smiley-smilies-head-puzzled-sick-boy-man-avatar-green-puzzle-green-avatar-sick-sick-sick-sick-sick-149093-300x183.png 300w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2025\/01\/dazed-emoticon-smiley-smilies-head-puzzled-sick-boy-man-avatar-green-puzzle-green-avatar-sick-sick-sick-sick-sick-149093-1024x623.png 1024w, https:\/\/rensa.pl\/poradnik\/wp-content\/uploads\/sites\/3\/2025\/01\/dazed-emoticon-smiley-smilies-head-puzzled-sick-boy-man-avatar-green-puzzle-green-avatar-sick-sick-sick-sick-sick-149093-768x467.png 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-521d08a\" data-id=\"521d08a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f205eac elementor-widget elementor-widget-heading\" data-id=\"f205eac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Podsumowanie<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcd1caf elementor-widget elementor-widget-text-editor\" data-id=\"dcd1caf\" 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\t<ul><li style=\"text-align: left;\">Ci\u0105g\u0142e podnoszenie obci\u0105\u017ce\u0144 fiskalnych prowadzi do ubo\u017cenia.<\/li><li style=\"text-align: left;\">Sk\u0142adki ZUS od ka\u017cdej z\u0142ot\u00f3wki &#8211; to drastyczne obni\u017cenie wynagrodzenia netto.<\/li><li style=\"text-align: left;\">Podwy\u017cszanie kwoty wynagrodzenia minimalnego prowadzi do obj\u0119cia pe\u0142nymi sk\u0142adkami ZUS coraz wi\u0119kszej liczby um\u00f3w.<\/li><\/ul>\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-f290b7b elementor-widget elementor-widget-heading\" data-id=\"f290b7b\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-small\"><a href=\"https:\/\/rensa.pl\/kontakt\/\">Zadzwo\u0144, napisz<\/a><\/h5>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1936ee9c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1936ee9c\" 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-5fbcb5c3\" data-id=\"5fbcb5c3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bd4b3e6 elementor-widget elementor-widget-eael-testimonial\" data-id=\"bd4b3e6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"eael-testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t<div id=\"eael-testimonial-bd4b3e6\" class=\"eael-testimonial-item clearfix  content-top-icon-title-inline rating-five\">\n\t\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t<div class=\"eael-testimonial-content eael-testimonial-inline-bio\">\n\t\t\t\t\t\t\t\t<div class=\"bio-text\"><p class=\"eael-testimonial-user\" style=\"display: block; float: none;\">Daniel Br\u00f3dka<\/p><p class=\"eael-testimonial-user-company\">Prezes Zarz\u0105du, Stowarzyszenie Akademia Lekkoatletyki<\/p><\/div>\n\t\t\t\t\t\t<ul class=\"testimonial-star-rating\">\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"eael-testimonial-content\">\n\t\t\t\t<div class=\"eael-testimonial-text\"><p>Po 2 latach wsp\u00f3\u0142pracy mog\u0119 poleci\u0107 Pana Grzegorza i biuro Rensa.<br \/>Pe\u0142en profesjonalizm, du\u017ca wiedza i do\u015bwiadczenie w dzia\u0142alno\u015bci sportowej.<br \/>Wszystko wykonywane w terminie, bezproblemowy kontakt jak i b\u0142yskawiczne dzia\u0142anie.<br \/>Pan Grzegorz sympatyczny, kontaktowy. Doradza w kwestiach organizacji i prowadzenia klubu.<br \/>Serdecznie polecam korzystanie z us\u0142ug Biura RENSA VLG.<\/p><\/div>\t\t\t<\/div>\n\t\t\n\t\t\n\t\t\n\t\t<span class=\"eael-testimonial-quote\"><\/span>\n\t<\/div>\n\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df3fca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df3fca9\" 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-176701b\" data-id=\"176701b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5494253 elementor-widget elementor-widget-eael-testimonial\" data-id=\"5494253\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;}\" data-widget_type=\"eael-testimonial.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t<div id=\"eael-testimonial-5494253\" class=\"eael-testimonial-item clearfix  content-top-icon-title-inline rating-five\">\n\t\t\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\t\t\t<div class=\"eael-testimonial-content eael-testimonial-inline-bio\">\n\t\t\t\t\t\t\t\t<div class=\"bio-text\"><p class=\"eael-testimonial-user\" style=\"display: block; float: none;\">Stanis\u0142aw Jasnorzewski<\/p><p class=\"eael-testimonial-user-company\">Klub Sportowy Caprus<\/p><\/div>\n\t\t\t\t\t\t<ul class=\"testimonial-star-rating\">\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t\t<li><i class=\"fas fa-star\" aria-hidden=\"true\"><\/i><\/li>\n\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"eael-testimonial-content\">\n\t\t\t\t<div class=\"eael-testimonial-text\"><p>Wsp\u00f3\u0142praca przebieg\u0142a bardzo pomy\u015blnie i g\u0142adko. Nie musia\u0142em zna\u0107 si\u0119 na ksi\u0119gowo\u015bci, bo otrzyma\u0142em jasne i klarowne instrukcje odno\u015bnie tego co nale\u017cy podpisa\u0107, w jakim terminie i gdzie z\u0142o\u017cy\u0107. Polecam<\/p><\/div>\t\t\t<\/div>\n\t\t\n\t\t\n\t\t\n\t\t<span class=\"eael-testimonial-quote\"><\/span>\n\t<\/div>\n\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aeb8f55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aeb8f55\" 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-6cafc7e\" data-id=\"6cafc7e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-973262a elementor-widget elementor-widget-eael-creative-button\" data-id=\"973262a\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--rayen\" href=\"https:\/\/rensa.pl\/doswiadczenie\/\" data-text=\"Czytaj!\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Zapoznaj si\u0119 z opiniami.<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-383e213e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"383e213e\" 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-2c6f8d0f\" data-id=\"2c6f8d0f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-411a430f elementor-widget elementor-widget-eael-cta-box\" data-id=\"411a430f\" data-element_type=\"widget\" data-widget_type=\"eael-cta-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"eael-call-to-action cta-icon-flex bg-lite cta-preset-1\">\n\t    <div class=\"icon\">\n\t\t\t\t\t\t\t<i class=\"fas fa-question-circle\"><\/i>\t    <\/div>\n\t    <div class=\"content\">\n            <h4 class=\"sub-title\">Naucz si\u0119 widzie\u0107 i pomaga\u0107 innym.<\/h4><h2 class=\"title eael-cta-heading\">Masz ciekawy temat?<\/h2><p>Zadzwo\u0144, napisz, mo\u017ce pomo\u017cemy innym.<\/p>\t    <\/div>\n\t    <div class=\"action\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/kontakt\/\" class=\"cta-button cta-preset-1  \">Skontaktuj si\u0119 z nami<\/a>\t    <\/div>\n\t<\/div>\n\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<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69d12746 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"69d12746\" 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-4701f7ba\" data-id=\"4701f7ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-172fb03c elementor-widget 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wype\u0142ni\u0107 i z\u0142o\u017cy\u0107 wniosek o 5 tys. z\u0142 przez Internet?<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/pelny-zus-na-sport-od-2026\/\" class=\"ticker-content-link\">Pe\u0142ny ZUS na sport od 2026?<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/nieodpowiedni-stroj-treningowy\/\" class=\"ticker-content-link\">Tracisz pieni\u0105dze przez nieodpowiedni str\u00f3j treningowy<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/2x-zbieranie-darowizn-strona-internetowa-stowarzyszenia\/\" class=\"ticker-content-link\">2 skuteczne sposoby na zbieranie darowizn<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/efektywne-zarzadzanie-sprzetem-w-klubie-sportowym\/\" class=\"ticker-content-link\">Efektywne zarz\u0105dzanie sprz\u0119tem w klubie sportowym &#8211; poznaj 3 zasady<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/wyciag-bankowy-w-formacie-mt940\/\" class=\"ticker-content-link\">1 ma\u0142y krok do du\u017cych oszcz\u0119dno\u015bci w stowarzyszeniu &#8211; wyci\u0105g bankowy w formacie MT940<\/a>\n        <\/div>\n    <\/div><div class=\"swiper-slide\">\n        <div class=\"ticker-content\">\n            <a href=\"https:\/\/rensa.pl\/poradnik\/odpornosc-przez-sport-od-a-do-z\/\" class=\"ticker-content-link\">Od A do Z jak zbudowa\u0107 odporno\u015b\u0107 przez sport?<\/a>\n        <\/div>\n    <\/div><\/div>\n\t\t\t\t<\/div> <div class=\"content-ticker-pagination\"><div class=\"swiper-button-next swiper-button-next-172fb03c\"><i class=\"fas fa-angle-right\"><\/i><\/div><div class=\"swiper-button-prev swiper-button-prev-172fb03c\"><i class=\"fas fa-angle-left\"><\/i><\/div><\/div><\/div>\n\t\t<\/div>\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<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pe\u0142ny ZUS na sport od 2026? Przyj\u0119cie przepis\u00f3w pe\u0142nego osk\u0142adkowania um\u00f3w cywilnoprawnych doprowadzi do drastycznego obni\u017cenia p\u0142acy trenerom w klubach.<\/p>\n","protected":false},"author":1,"featured_media":2011,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[12],"tags":[31],"class_list":["post-2001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prawo","tag-pelny-zus-na-umowy-zlecenia","entry","has-media"],"_links":{"self":[{"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/posts\/2001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/comments?post=2001"}],"version-history":[{"count":50,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/posts\/2001\/revisions"}],"predecessor-version":[{"id":2053,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/posts\/2001\/revisions\/2053"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/media\/2011"}],"wp:attachment":[{"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/media?parent=2001"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/categories?post=2001"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rensa.pl\/poradnik\/wp-json\/wp\/v2\/tags?post=2001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}