{"version":"1.0","provider_name":"Baza wiedzy RAKS","provider_url":"https:\/\/raks.pl\/pomoc","author_name":"s.hynowski@raks.pl","author_url":"https:\/\/raks.pl\/pomoc\/author\/s-hynowskiraks-pl\/","title":"ZUS DRA w modu\u0142ach ksi\u0119gowych - Baza wiedzy RAKS","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"D5bUXqzhAr\"><a href=\"https:\/\/raks.pl\/pomoc\/zus-dra-w-modulach-ksiegowych\/\">ZUS DRA w modu\u0142ach ksi\u0119gowych<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/raks.pl\/pomoc\/zus-dra-w-modulach-ksiegowych\/embed\/#?secret=D5bUXqzhAr\" width=\"600\" height=\"338\" title=\"&#8222;ZUS DRA w modu\u0142ach ksi\u0119gowych&#8221; &#8212; Baza wiedzy RAKS\" data-secret=\"D5bUXqzhAr\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/raks.pl\/pomoc\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"W programie zosta\u0142a dodana nowa funkcjonalno\u015b\u0107 umo\u017cliwiaj\u0105ca obliczenie podstawy wymiaru sk\u0142adki zdrowotnej i wysoko\u015bci samej sk\u0142adki dla przedsi\u0119biorc\u00f3w (udzia\u0142owc\u00f3w) rozliczaj\u0105cych PDOF wed\u0142ug r\u00f3\u017cnych tryb\u00f3w rozlicze\u0144: skala podatkowa, stawka 19% (czyli liniowo) oraz rycza\u0142t. Obliczenie bazuje na podstawie zapis\u00f3w ksi\u0119gowych, bowiem od 1 stycznia 2022 roku podstaw\u0105 sk\u0142adek zdrowotnych przedsi\u0119biorc\u00f3w jest doch\u00f3d\/przych\u00f3d uzyskany z dzia\u0142alno\u015bci gospodarczej. [&hellip;]","thumbnail_url":"http:\/\/raks.pl\/pomoc\/wp-content\/uploads\/2022\/02\/DRA_1.png"}