{"id":1216,"date":"2025-10-07T08:08:54","date_gmt":"2025-10-07T06:08:54","guid":{"rendered":"https:\/\/buczynski-tax.pl\/2025\/10\/07\/zus-closes-the-loophole-partner-remuneration-under-art-176-of-the-commercial-companies-code-will-be-subject-to-contributions\/"},"modified":"2026-03-21T21:29:20","modified_gmt":"2026-03-21T20:29:20","slug":"zus-closes-the-loophole-partner-remuneration-under-art-176-of-the-commercial-companies-code-will-be-subject-to-contributions","status":"publish","type":"post","link":"https:\/\/buczynski-tax.pl\/en\/2025\/10\/07\/zus-closes-the-loophole-partner-remuneration-under-art-176-of-the-commercial-companies-code-will-be-subject-to-contributions\/","title":{"rendered":"ZUS closes the loophole \u2013 partner remuneration under Art. 176 of the Commercial Companies Code will be subject to contributions"},"content":{"rendered":"\n<p><strong>ZUS i s\u0105dy administracyjne<\/strong> zgodnie uznaj\u0105, \u017ce <strong>wynagrodzenie wsp\u00f3lnika sp\u00f3\u0142ki z o.o. za powtarzaj\u0105ce si\u0119 \u015bwiadczenia niepieni\u0119\u017cne<\/strong> podlega sk\u0142adce zdrowotnej. Oznacza to koniec mo\u017cliwo\u015bci wykorzystywania <strong>art. 176 Kodeksu sp\u00f3\u0142ek handlowych (KSH)<\/strong> jako sposobu na <strong>unikni\u0119cie sk\u0142adek ZUS<\/strong> wprowadzonych przez Polski \u0141ad.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Wynagrodzenie wsp\u00f3lnika a sk\u0142adka zdrowotna \u2013 sk\u0105d problem?<\/strong><\/h4>\n\n<p>Problem pojawi\u0142 si\u0119 po 2022 roku, gdy cz\u0142onkowie zarz\u0105d\u00f3w powo\u0142ywani uchwa\u0142\u0105 wsp\u00f3lnik\u00f3w zostali obj\u0119ci <strong>9% sk\u0142adk\u0105 zdrowotn\u0105<\/strong>.<br\/>W odpowiedzi cz\u0119\u015b\u0107 przedsi\u0119biorc\u00f3w zacz\u0119\u0142a wyp\u0142aca\u0107 wynagrodzenie nie za pe\u0142nienie funkcji w zarz\u0105dzie, lecz za tzw. <strong>powtarzaj\u0105ce si\u0119 \u015bwiadczenia niepieni\u0119\u017cne<\/strong> na rzecz sp\u00f3\u0142ki.<\/p>\n\n<p>Do tej pory art. 176 KSH pozwala\u0142 takie \u015bwiadczenia <strong>rozlicza\u0107 bez sk\u0142adek ZUS<\/strong>. Wsp\u00f3lnik otrzymywa\u0142 wynagrodzenie od sp\u00f3\u0142ki i p\u0142aci\u0142 wy\u0142\u0105cznie <strong>podatek dochodowy<\/strong>, bez sk\u0142adki zdrowotnej.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Nowe stanowisko ZUS i NFZ \u2013 koniec obej\u015bcia przepis\u00f3w<\/strong><\/h4>\n\n<p>ZUS i NFZ uzna\u0142y jednak, \u017ce takie dzia\u0142ania s\u0105 <strong>obej\u015bciem przepis\u00f3w<\/strong>. Wed\u0142ug najnowszych interpretacji, \u015bwiadczenia wykonywane <strong>regularnie i odp\u0142atnie<\/strong> maj\u0105 charakter typowy dla <strong>umowy zlecenia<\/strong>, a wi\u0119c powinny by\u0107 <strong>osk\u0142adkowane<\/strong>.<\/p>\n\n<p>Naczelny S\u0105d Administracyjny potwierdzi\u0142 to stanowisko w wyroku z 2025 roku (II GSK 2438\/24), wskazuj\u0105c, \u017ce <strong>cykliczne czynno\u015bci wsp\u00f3lnika<\/strong> nie maj\u0105 charakteru wyj\u0105tkowego, lecz przypominaj\u0105 <strong>prac\u0119 lub zlecenie<\/strong>.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Konsekwencje dla sp\u00f3\u0142ek korzystaj\u0105cych z art. 176 KSH<\/strong><\/h4>\n\n<p>Eksperci podkre\u015blaj\u0105, \u017ce sp\u00f3\u0142ki, kt\u00f3re dotychczas korzysta\u0142y z art. 176 KSH, powinny <strong>zweryfikowa\u0107 swoje praktyki<\/strong>. W przypadku kontroli <strong>ZUS mo\u017ce za\u017c\u0105da\u0107 korekty rozlicze\u0144 i dop\u0142aty zaleg\u0142ych sk\u0142adek<\/strong>.<\/p>\n\n<p>Sam przepis pozostaje w mocy, jednak jego stosowanie ogranicza si\u0119 dzi\u015b do <strong>sytuacji wyj\u0105tkowych<\/strong> \u2013 np. jednorazowych \u015bwiadcze\u0144 wsp\u00f3lnika, a nie sta\u0142ej wsp\u00f3\u0142pracy ze sp\u00f3\u0142k\u0105.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Koniec sposobu na unikni\u0119cie sk\u0142adki zdrowotnej<\/strong><\/h4>\n\n<p>W praktyce oznacza to, \u017ce <strong>era omijania sk\u0142adki zdrowotnej<\/strong> przy pomocy art. 176 KSH <strong>dobieg\u0142a ko\u0144ca<\/strong>. Organy rentowe i s\u0105dy s\u0105 zgodne \u2013 <strong>wynagrodzenie wsp\u00f3lnik\u00f3w za sta\u0142e us\u0142ugi \u015bwiadczone na rzecz sp\u00f3\u0142ki z o.o.<\/strong> musi by\u0107 obj\u0119te sk\u0142adk\u0105 zdrowotn\u0105.<\/p>\n\n<h4 class=\"wp-block-heading\"><strong>Skonsultuj sytuacj\u0119 swojej sp\u00f3\u0142ki z ekspertem<\/strong><\/h4>\n\n<p>Je\u015bli Twoja sp\u00f3\u0142ka korzysta z rozwi\u0105za\u0144 opartych na art. 176 KSH lub wyp\u0142aca wynagrodzenie wsp\u00f3lnikom za \u015bwiadczenia na rzecz sp\u00f3\u0142ki \u2013 warto <strong>przeanalizowa\u0107 aktualne umowy<\/strong> i spos\u00f3b rozlicze\u0144.<br\/><a href=\"https:\/\/buczynski-tax.pl\/kontakt\/\">Skontaktuj si\u0119 z naszym zespo\u0142em<\/a>, aby <strong>unikn\u0105\u0107 ryzyka dop\u0142aty sk\u0142adek ZUS i sankcji podatkowych<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ZUS i s\u0105dy administracyjne zgodnie uznaj\u0105, \u017ce wynagrodzenie wsp\u00f3lnika sp\u00f3\u0142ki z o.o. za powtarzaj\u0105ce si\u0119 \u015bwiadczenia niepieni\u0119\u017cne podlega sk\u0142adce zdrowotnej. Oznacza to koniec mo\u017cliwo\u015bci wykorzystywania art. 176 Kodeksu sp\u00f3\u0142ek handlowych (KSH) jako sposobu na unikni\u0119cie sk\u0142adek ZUS wprowadzonych przez Polski \u0141ad. Wynagrodzenie wsp\u00f3lnika a sk\u0142adka zdrowotna \u2013 sk\u0105d problem? Problem pojawi\u0142 si\u0119 po 2022 roku,<a href=\"https:\/\/buczynski-tax.pl\/en\/2025\/10\/07\/zus-closes-the-loophole-partner-remuneration-under-art-176-of-the-commercial-companies-code-will-be-subject-to-contributions\/\">Continue reading <span class=\"sr-only\">&#8220;ZUS closes the loophole \u2013 partner remuneration under Art. 176 of the Commercial Companies Code will be subject to contributions&#8221;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":1176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-company-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Art. 176 of the Commercial Companies Code and health insurance contribution \u2013 ZUS change<\/title>\n<meta name=\"description\" content=\"Art. 176 of the Commercial Companies Code and health insurance contribution \u2013 ZUS and the Supreme Administrative Court consider partner remuneration subject to contributions. 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