{"id":1392,"date":"2026-09-30T09:30:00","date_gmt":"2026-09-30T09:30:00","guid":{"rendered":"https:\/\/komatax.pl\/?p=1392"},"modified":"2026-09-16T09:44:35","modified_gmt":"2026-09-16T09:44:35","slug":"pierwszy-pracownik-w-firmie-formalnosci-i-koszty","status":"publish","type":"post","link":"https:\/\/komatax.pl\/en\/pierwszy-pracownik-w-firmie-formalnosci-i-koszty\/","title":{"rendered":"Pierwszy pracownik w firmie: formalno\u015bci i koszty krok po kroku"},"content":{"rendered":"<style>.kb-row-layout-id1392_5e37b4-da > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1392_5e37b4-da > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1392_5e37b4-da > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1392_5e37b4-da > .kt-row-layout-overlay{opacity:0.60;}@media all and (max-width: 1024px){.kb-row-layout-id1392_5e37b4-da > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1392_5e37b4-da > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1392_5e37b4-da alignnone has-theme-palette8-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1392_19f4d9-57 > .kt-inside-inner-col{display:flex;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col,.kadence-column1392_19f4d9-57 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_19f4d9-57 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_19f4d9-57{position:relative;}@media all and (max-width: 1024px){.kadence-column1392_19f4d9-57 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1392_19f4d9-57 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_19f4d9-57\"><div class=\"kt-inside-inner-col\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/komatax.pl\/\">Strona g\u0142\u00f3wna<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Pierwszy pracownik w firmie: formalno\u015bci i koszty krok po kroku<\/span><\/span><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9, .wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9[data-kb-block=\"kb-adv-heading1392_345495-d9\"]{max-width:1000px;margin-right:auto;margin-left:auto;padding-top:0px;margin-top:20px;text-align:center;font-size:62px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9[data-kb-block=\"kb-adv-heading1392_345495-d9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9[data-kb-block=\"kb-adv-heading1392_345495-d9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9, .wp-block-kadence-advancedheading.kt-adv-heading1392_345495-d9[data-kb-block=\"kb-adv-heading1392_345495-d9\"]{font-size:32px;}}<\/style>\n<h1 class=\"kt-adv-heading1392_345495-d9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_345495-d9\"><strong>Pierwszy pracownik w firmie: formalno\u015bci i koszty krok po kroku<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id1392_4df043-2a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1392_4df043-2a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1392_4df043-2a > .kt-row-column-wrap{column-gap:60px;max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:80px;padding-bottom:80px;grid-template-columns:minmax(0, calc(70% - ((60px * 1 )\/2)))minmax(0, calc(30% - ((60px * 1 )\/2)));}.kb-row-layout-id1392_4df043-2a > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1392_4df043-2a > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1392_4df043-2a > .kt-row-column-wrap{padding-top:60px;padding-bottom:60px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1392_4df043-2a alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column1392_7acded-54 > .kt-inside-inner-col,.kadence-column1392_7acded-54 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1392_7acded-54 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_7acded-54 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1392_7acded-54 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_7acded-54 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_7acded-54{position:relative;}@media all and (max-width: 1024px){.kadence-column1392_7acded-54 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1392_7acded-54 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_7acded-54\"><div class=\"kt-inside-inner-col\"><style>.kb-image1392_e26065-3a .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1392_e26065-3a size-large kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-land169\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392-1024x538.webp\" alt=\"Ilustracja do artyku\u0142u: pierwszy pracownik w firmie, formalno\u015bci i koszty zatrudnienia, poradnik KoMa Tax\" class=\"kb-img wp-image-1394\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392-1024x538.webp 1024w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392-300x158.webp 300w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392-768x403.webp 768w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392-18x9.webp 18w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/09\/okladka-1392.webp 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/div><\/figure>\n\n\n\n<p class=\"has-large-font-size wp-block-paragraph\">Zatrudnienie pierwszej osoby zmienia firm\u0119 bardziej ni\u017c kolejne dziesi\u0119\u0107 um\u00f3w. Pojawiaj\u0105 si\u0119 terminy, kt\u00f3rych nie da si\u0119 nadrobi\u0107: badania wst\u0119pne i szkolenie BHP przed dopuszczeniem do pracy, umowa na pi\u015bmie przed pierwszym dniem i zg\u0142oszenie do ZUS w ci\u0105gu 7 dni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Poni\u017cej ca\u0142a procedura w kolejno\u015bci, w jakiej si\u0119 j\u0105 przechodzi, wraz z realnym kosztem zatrudnienia, kt\u00f3ry zwykle zaskakuje najbardziej. Na ko\u0144cu opisujemy, co r\u00f3\u017cni zatrudnianie w Legionowie i w prawobrze\u017cnej Warszawie.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ile naprawd\u0119 kosztuje pracownik<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kwota z umowy to nie jest koszt zatrudnienia. Do wynagrodzenia brutto dochodz\u0105 sk\u0142adki finansowane przez pracodawc\u0119: emerytalna, rentowa, wypadkowa oraz Fundusz Pracy i FG\u015aP. \u0141\u0105cznie koszt firmy wynosi oko\u0142o 120 procent kwoty brutto, a pracownik otrzymuje na r\u0119k\u0119 oko\u0142o 70 procent tej kwoty.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Sk\u0142adnik<\/th><th>Kto finansuje<\/th><th>Uwagi<\/th><\/tr><\/thead><tbody><tr><td>Wynagrodzenie brutto<\/td><td>pracodawca<\/td><td>podstawa wszystkich wylicze\u0144<\/td><\/tr><tr><td>Sk\u0142adka emerytalna i rentowa<\/td><td>pracodawca i pracownik<\/td><td>dzielone mi\u0119dzy obie strony<\/td><\/tr><tr><td>Sk\u0142adka wypadkowa<\/td><td>pracodawca<\/td><td>stawka zale\u017cy od bran\u017cy i liczby zatrudnionych<\/td><\/tr><tr><td>Fundusz Pracy i FG\u015aP<\/td><td>pracodawca<\/td><td>przy niskich etatach bywaj\u0105 wy\u0142\u0105czenia<\/td><\/tr><tr><td>Sk\u0142adka zdrowotna<\/td><td>pracownik<\/td><td>potr\u0105cana z wynagrodzenia<\/td><\/tr><tr><td>PPK<\/td><td>pracodawca i pracownik<\/td><td>pracownik mo\u017ce zrezygnowa\u0107<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Struktura kosztu zatrudnienia. Aktualne stawki procentowe publikuje ZUS i zmieniaj\u0105 si\u0119 one corocznie.<\/figcaption><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Planuj\u0105c pierwszy etat, licz oko\u0142o 1,2 kwoty brutto miesi\u0119cznie i doliczaj rezerw\u0119 na urlop oraz ewentualne wynagrodzenie chorobowe, kt\u00f3re przez pierwsze 33 dni w roku finansuje pracodawca.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Umowa o prac\u0119, zlecenie czy dzie\u0142o<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Wyb\u00f3r formy nie jest kwesti\u0105 preferencji, tylko charakteru pracy. Je\u015bli osoba wykonuje obowi\u0105zki w wyznaczonym miejscu i czasie, pod kierownictwem pracodawcy, mamy do czynienia ze stosunkiem pracy i zast\u0105pienie go zleceniem jest ryzykowne.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Kryterium<\/th><th>Umowa o prac\u0119<\/th><th>Zlecenie<\/th><th>Dzie\u0142o<\/th><\/tr><\/thead><tbody><tr><td>Podporz\u0105dkowanie<\/td><td>tak<\/td><td>nie<\/td><td>nie<\/td><\/tr><tr><td>Sta\u0142e godziny i miejsce<\/td><td>tak<\/td><td>nie<\/td><td>nie<\/td><\/tr><tr><td>Sk\u0142adki ZUS<\/td><td>pe\u0142ne<\/td><td>zwykle tak<\/td><td>co do zasady nie<\/td><\/tr><tr><td>Urlop i ochrona<\/td><td>tak<\/td><td>nie<\/td><td>nie<\/td><\/tr><tr><td>Efekt czy staranno\u015b\u0107<\/td><td>staranno\u015b\u0107<\/td><td>staranno\u015b\u0107<\/td><td>konkretny rezultat<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Umowa o dzie\u0142o dotyczy wytworzenia oznaczonego rezultatu, a nie sta\u0142ej wsp\u00f3\u0142pracy.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Zakwestionowanie formy umowy przez ZUS lub Pa\u0144stwow\u0105 Inspekcj\u0119 Pracy ko\u0144czy si\u0119 przekwalifikowaniem na stosunek pracy i dop\u0142at\u0105 zaleg\u0142ych sk\u0142adek wraz z odsetkami, zwykle za ca\u0142y okres wsp\u00f3\u0142pracy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Formalno\u015bci przed pierwszym dniem pracy<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n\n<li>Skierowanie na badania wst\u0119pne i wa\u017cne orzeczenie lekarskie o braku przeciwwskaza\u0144.<\/li>\n\n\n<li>Szkolenie BHP, og\u00f3lne i stanowiskowe, przed dopuszczeniem do wykonywania obowi\u0105zk\u00f3w.<\/li>\n\n\n<li>Umowa o prac\u0119 na pi\u015bmie, podpisana najp\u00f3\u017aniej w dniu rozpocz\u0119cia pracy.<\/li>\n\n\n<li>Informacja o warunkach zatrudnienia przekazana w terminie wskazanym w Kodeksie pracy.<\/li>\n\n\n<li>Za\u0142o\u017cenie akt osobowych i ewidencji czasu pracy.<\/li>\n\n\n<li>Zg\u0142oszenie do ubezpiecze\u0144 w ZUS na formularzu ZUS ZUA w ci\u0105gu 7 dni.<\/li>\n\n\n<li>Zawarcie umowy o zarz\u0105dzanie PPK i zapisanie pracownika, o ile nie z\u0142o\u017cy rezygnacji.<\/li>\n\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Badania i szkolenie BHP to najcz\u0119\u015bciej pomijane punkty przy pierwszym zatrudnieniu, a ich brak jest jednym z pierwszych element\u00f3w sprawdzanych podczas kontroli.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Co zmienia si\u0119 w rozliczeniach firmy<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Po zatrudnieniu pojawiaj\u0105 si\u0119 comiesi\u0119czne obowi\u0105zki z twardymi terminami. Deklaracje rozliczeniowe i sk\u0142adki trafiaj\u0105 do ZUS do 20. dnia nast\u0119pnego miesi\u0105ca, zaliczki na podatek od wynagrodze\u0144 do urz\u0119du skarbowego do 20. dnia. Do tego dochodzi roczne rozliczenie PIT-11 dla pracownika.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>Listy p\u0142ac trzeba sporz\u0105dza\u0107 i archiwizowa\u0107 co miesi\u0105c, tak\u017ce przy jednym pracowniku.<\/li>\n\n\n<li>Ewidencja czasu pracy jest obowi\u0105zkowa i musi odzwierciedla\u0107 rzeczywisty przebieg zatrudnienia.<\/li>\n\n\n<li>Urlop wypoczynkowy nalicza si\u0119 proporcjonalnie, a niewykorzystane dni przechodz\u0105 na kolejny rok.<\/li>\n\n\n<li>Zmiana wymiaru etatu, stawki lub stanowiska wymaga aneksu albo wypowiedzenia zmieniaj\u0105cego.<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Je\u015bli dopiero porz\u0105dkujesz obieg dokument\u00f3w w firmie, pomocny b\u0119dzie artyku\u0142 <a href=\"https:\/\/komatax.pl\/jak-uporzadkowac-dokumenty-i-finanse-w-malej-firmie\/\">jak uporz\u0105dkowa\u0107 dokumenty i finanse w ma\u0142ej firmie<\/a>. Przy pierwszym zatrudnieniu warto te\u017c przejrze\u0107 <a href=\"https:\/\/komatax.pl\/co-mozna-wrzucic-w-koszty-dzialalnosci-gospodarczej\/\">list\u0119 koszt\u00f3w dzia\u0142alno\u015bci<\/a>, bo wynagrodzenia i sk\u0142adki pracodawcy s\u0105 kosztem podatkowym.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Zatrudnianie w Legionowie i w Warszawie: co si\u0119 r\u00f3\u017cni<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Formalno\u015bci s\u0105 identyczne w ca\u0142ym kraju, ale realia rynku pracy ju\u017c nie. Ta r\u00f3\u017cnica ma znaczenie przy ustalaniu stawki i przy planowaniu koszt\u00f3w na kolejne miesi\u0105ce.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Legionowo i powiat legionowski<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">W Legionowie, Jab\u0142onnie, Wieliszewie i Niepor\u0119cie stawki s\u0105 zwykle ni\u017csze ni\u017c w stolicy, ale du\u017ca cz\u0119\u015b\u0107 kandydat\u00f3w por\u00f3wnuje ofert\u0119 z dojazdem do Warszawy. Pracodawcy z powiatu konkuruj\u0105 wi\u0119c nie tylko ze sob\u0105, lecz tak\u017ce z warszawskim rynkiem, a argumentem bywa brak dojazd\u00f3w i elastyczne godziny. Obs\u0142ug\u0119 kadrow\u0105 firm z tego rejonu prowadzi nasze <a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\">biuro rachunkowe w Legionowie<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Praga, Targ\u00f3wek i Bia\u0142o\u0142\u0119ka<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">W prawobrze\u017cnej Warszawie oczekiwania p\u0142acowe s\u0105 wy\u017csze, a rotacja wi\u0119ksza, zw\u0142aszcza w gastronomii, handlu i us\u0142ugach. Przy pierwszym etacie warto od razu za\u0142o\u017cy\u0107 rezerw\u0119 na okres wdro\u017cenia i ewentualn\u0105 wymian\u0119 pracownika w pierwszym roku. Firmy z tej cz\u0119\u015bci miasta obs\u0142uguje nasze <a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-warszawa-praga\/\">biuro rachunkowe na Pradze<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Najcz\u0119stsze b\u0142\u0119dy przy pierwszym zatrudnieniu<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n\n<li>Dopuszczenie do pracy przed badaniami lub szkoleniem BHP, bo pracownik mia\u0142 zacz\u0105\u0107 od zaraz.<\/li>\n\n\n<li>Umowa podpisana kilka dni po faktycznym rozpocz\u0119ciu pracy.<\/li>\n\n\n<li>Zlecenie zamiast umowy o prac\u0119 przy pracy o cechach stosunku pracy.<\/li>\n\n\n<li>Przekroczenie 7-dniowego terminu zg\u0142oszenia do ZUS.<\/li>\n\n\n<li>Brak ewidencji czasu pracy przy jednym pracowniku, w przekonaniu, \u017ce to formalno\u015b\u0107 dla wi\u0119kszych firm.<\/li>\n\n\n<li>Pomini\u0119cie obowi\u0105zku PPK i umowy o zarz\u0105dzanie z instytucj\u0105 finansow\u0105.<\/li>\n\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Planujesz pierwsze zatrudnienie<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Prowadzimy pe\u0142n\u0105 <a href=\"https:\/\/komatax.pl\/uslugi\/kadry-i-place\/\">obs\u0142ug\u0119 kadrowo-p\u0142acow\u0105<\/a>: umowy, zg\u0142oszenia do ZUS, listy p\u0142ac, ewidencj\u0119 czasu pracy i akta osobowe. Przygotowujemy te\u017c <a href=\"https:\/\/komatax.pl\/uslugi\/formalnosci-i-dokumenty\/\">dokumenty i wnioski do urz\u0119d\u00f3w<\/a>, a bie\u017c\u0105ce rozliczenia firmy prowadzimy w ramach <a href=\"https:\/\/komatax.pl\/uslugi\/ksiegowosc-dla-jdg\/\">ksi\u0119gowo\u015bci dla jednoosobowych dzia\u0142alno\u015bci<\/a> oraz <a href=\"https:\/\/komatax.pl\/uslugi\/ksiegowosc-dla-spolek\/\">ksi\u0119gowo\u015bci sp\u00f3\u0142ek<\/a>. Pierwsza konsultacja jest bezp\u0142atna.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82, .wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82[data-kb-block=\"kb-adv-heading1392_abce86-82\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82[data-kb-block=\"kb-adv-heading1392_abce86-82\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_abce86-82[data-kb-block=\"kb-adv-heading1392_abce86-82\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 id=\"faq\" class=\"kt-adv-heading1392_abce86-82 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_abce86-82\">FAQ, Najcz\u0119\u015bciej zadawane pytania<\/h2>\n\n\n<style>.kt-accordion-id1392_377cf8-ee .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:20px;}.kt-accordion-id1392_377cf8-ee .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;background:var(--global-palette9, #ffffff);color:var(--global-palette4, #2D3748);padding-top:13px;padding-right:13px;padding-bottom:13px;padding-left:20px;}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee .kt-blocks-accordion-header:focus-visible{color:var(--global-palette1, #3182CE);background:var(--global-palette8, #F7FAFC);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette1, #3182CE);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette8, #F7FAFC);}.kt-accordion-id1392_377cf8-ee .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette1, #3182CE);border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id1392_377cf8-ee:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}@media all and (max-width: 1024px){.kt-accordion-id1392_377cf8-ee .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 1024px){.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 1024px){.kt-accordion-id1392_377cf8-ee .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}@media all and (max-width: 767px){.kt-accordion-id1392_377cf8-ee .kt-accordion-inner-wrap{display:block;}.kt-accordion-id1392_377cf8-ee .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:20px;}.kt-accordion-id1392_377cf8-ee .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, #3182CE);border-left:1px solid var(--global-palette1, #3182CE);}.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id1392_377cf8-ee .kt-blocks-accordion-header:focus-visible{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}.kt-accordion-id1392_377cf8-ee .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id1392_377cf8-ee > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top:1px solid var(--global-palette8, #F7FAFC);border-right:1px solid var(--global-palette8, #F7FAFC);border-bottom:1px solid var(--global-palette8, #F7FAFC);border-left:1px solid var(--global-palette8, #F7FAFC);}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id1392_377cf8-ee kt-accordion-has-8-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane1392_b20942-4a\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Ile kosztuje pracownik przy wynagrodzeniu minimalnym?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01, .wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01[data-kb-block=\"kb-adv-heading1392_e3e5ab-01\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01[data-kb-block=\"kb-adv-heading1392_e3e5ab-01\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_e3e5ab-01[data-kb-block=\"kb-adv-heading1392_e3e5ab-01\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_e3e5ab-01 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_e3e5ab-01\">Ca\u0142kowity koszt pracodawcy to wynagrodzenie brutto powi\u0119kszone o sk\u0142adki finansowane przez firm\u0119, czyli emerytaln\u0105, rentow\u0105, wypadkow\u0105 oraz Fundusz Pracy i FG\u015aP. W praktyce koszt wynosi oko\u0142o 120 procent kwoty brutto. Do tego dochodz\u0105 badania, szkolenie BHP i ewentualne PPK.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane1392_eafed8-7f\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Czy pracownika trzeba zg\u0142osi\u0107 do ZUS przed rozpocz\u0119ciem pracy?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c, .wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c[data-kb-block=\"kb-adv-heading1392_88b6dd-1c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c[data-kb-block=\"kb-adv-heading1392_88b6dd-1c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_88b6dd-1c[data-kb-block=\"kb-adv-heading1392_88b6dd-1c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_88b6dd-1c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_88b6dd-1c\">Zg\u0142oszenie sk\u0142ada si\u0119 w ci\u0105gu 7 dni od dnia nawi\u0105zania stosunku pracy, ale sam\u0105 umow\u0119 trzeba podpisa\u0107 najp\u00f3\u017aniej w dniu rozpocz\u0119cia pracy. Umowa musi mie\u0107 form\u0119 pisemn\u0105 przed dopuszczeniem pracownika do obowi\u0105zk\u00f3w.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane1392_1881c6-94\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Czy przy pierwszym pracowniku trzeba zak\u0142ada\u0107 PPK?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa, .wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa[data-kb-block=\"kb-adv-heading1392_bb5bc7-aa\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa[data-kb-block=\"kb-adv-heading1392_bb5bc7-aa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_bb5bc7-aa[data-kb-block=\"kb-adv-heading1392_bb5bc7-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_bb5bc7-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_bb5bc7-aa\">Obowi\u0105zek prowadzenia Pracowniczych Plan\u00f3w Kapita\u0142owych dotyczy ka\u017cdego pracodawcy zatrudniaj\u0105cego osoby podlegaj\u0105ce ubezpieczeniom emerytalnemu i rentowemu. Pracownik mo\u017ce z PPK zrezygnowa\u0107, ale firma i tak musi zawrze\u0107 umow\u0119 o zarz\u0105dzanie z instytucj\u0105 finansow\u0105.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane1392_ccaf63-be\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Umowa o prac\u0119 czy zlecenie przy pierwszej osobie?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1, .wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1[data-kb-block=\"kb-adv-heading1392_8de66a-d1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1[data-kb-block=\"kb-adv-heading1392_8de66a-d1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_8de66a-d1[data-kb-block=\"kb-adv-heading1392_8de66a-d1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_8de66a-d1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_8de66a-d1\">O formie decyduje charakter pracy, nie oszcz\u0119dno\u015b\u0107. Je\u015bli osoba wykonuje obowi\u0105zki w wyznaczonym miejscu i czasie pod kierownictwem pracodawcy, jest to stosunek pracy i umowa zlecenia b\u0119dzie zakwestionowana przez ZUS lub PIP. Zlecenie pasuje do zada\u0144 realizowanych samodzielnie i nieregularnie.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane1392_9b4e0d-e7\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Jakie dokumenty trzeba przechowywa\u0107 po zatrudnieniu?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab, .wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab[data-kb-block=\"kb-adv-heading1392_282c70-ab\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab[data-kb-block=\"kb-adv-heading1392_282c70-ab\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_282c70-ab[data-kb-block=\"kb-adv-heading1392_282c70-ab\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_282c70-ab wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_282c70-ab\">Akta osobowe prowadzi si\u0119 w czterech cz\u0119\u015bciach: dokumenty z rekrutacji, nawi\u0105zanie stosunku pracy, przebieg zatrudnienia i jego zako\u0144czenie. Dla um\u00f3w zawartych po 2019 roku okres przechowywania wynosi 10 lat od ko\u0144ca roku, w kt\u00f3rym stosunek pracy usta\u0142.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane1392_181571-64\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Jakie badania i szkolenia trzeba mie\u0107 przed dopuszczeniem pracownika do pracy?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7, .wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7[data-kb-block=\"kb-adv-heading1392_29947f-e7\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7[data-kb-block=\"kb-adv-heading1392_29947f-e7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_29947f-e7[data-kb-block=\"kb-adv-heading1392_29947f-e7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_29947f-e7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_29947f-e7\">Przed pierwszym dniem pracownik musi mie\u0107 aktualne orzeczenie lekarskie o braku przeciwwskaza\u0144 do pracy na danym stanowisku oraz odbyte szkolenie wst\u0119pne BHP. Skierowanie na badania wystawia pracodawca i on ponosi ich koszt. Dopuszczenie do pracy bez tych dw\u00f3ch element\u00f3w jest jednym z cz\u0119\u015bciej stwierdzanych uchybie\u0144 podczas kontroli Pa\u0144stwowej Inspekcji Pracy.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-7 kt-pane1392_565c49-29\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Czy przy jednym pracowniku te\u017c trzeba prowadzi\u0107 pe\u0142n\u0105 dokumentacj\u0119 kadrow\u0105?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe, .wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe[data-kb-block=\"kb-adv-heading1392_01e5c3-fe\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe[data-kb-block=\"kb-adv-heading1392_01e5c3-fe\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_01e5c3-fe[data-kb-block=\"kb-adv-heading1392_01e5c3-fe\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_01e5c3-fe wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_01e5c3-fe\">Tak, obowi\u0105zki nie zale\u017c\u0105 od liczby zatrudnionych. Przy pierwszej osobie trzeba za\u0142o\u017cy\u0107 akta osobowe w czterech cz\u0119\u015bciach, prowadzi\u0107 ewidencj\u0119 czasu pracy, dokumentacj\u0119 urlopow\u0105 i listy p\u0142ac. R\u00f3\u017cnica dotyczy regulamin\u00f3w: regulamin pracy i wynagradzania staje si\u0119 obowi\u0105zkowy dopiero przy wi\u0119kszym zatrudnieniu, ale mniejszy pracodawca i tak musi przekaza\u0107 pracownikowi informacj\u0119 o warunkach zatrudnienia.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane1392_eb4a61-56\"><h3 class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\"><strong>Czy zatrudniaj\u0105c osob\u0119 z Warszawy w firmie z Legionowa, rozliczam j\u0105 inaczej?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/h3><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87, .wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87[data-kb-block=\"kb-adv-heading1392_8c6a59-87\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87[data-kb-block=\"kb-adv-heading1392_8c6a59-87\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_8c6a59-87[data-kb-block=\"kb-adv-heading1392_8c6a59-87\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_8c6a59-87 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_8c6a59-87\">Nie, zasady naliczania wynagrodzenia i sk\u0142adek s\u0105 takie same niezale\u017cnie od miejsca zamieszkania pracownika. Zaliczk\u0119 na PIT pracodawca odprowadza do w\u0142asnego urz\u0119du skarbowego, a pracownik rozlicza si\u0119 rocznie w urz\u0119dzie w\u0142a\u015bciwym dla swojego adresu. R\u00f3\u017cnica jest praktyczna, nie formalna: przy dojazdach z Warszawy do Legionowa cz\u0119\u015bciej pojawia si\u0119 temat elastycznych godzin lub pracy zdalnej, co warto zapisa\u0107 w umowie od pocz\u0105tku.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n<style>.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);}.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col,.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col{flex-direction:column;}.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_c3c5d9-bc{position:relative;}.kadence-column1392_c3c5d9-bc, .kt-inside-inner-col > .kadence-column1392_c3c5d9-bc:not(.specificity){margin-top:40px;}@media all and (max-width: 1024px){.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1392_c3c5d9-bc > .kt-inside-inner-col{border-top:1px solid rgba(38,38,38,0.55);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_c3c5d9-bc\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44, .wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44[data-kb-block=\"kb-adv-heading1392_d7550f-44\"]{padding-top:20px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44[data-kb-block=\"kb-adv-heading1392_d7550f-44\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44[data-kb-block=\"kb-adv-heading1392_d7550f-44\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44, .wp-block-kadence-advancedheading.kt-adv-heading1392_d7550f-44[data-kb-block=\"kb-adv-heading1392_d7550f-44\"]{font-size:14px;}}<\/style>\n<p class=\"kt-adv-heading1392_d7550f-44 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_d7550f-44\"><em>Informacje zawarte w artykule maj\u0105 charakter og\u00f3lnoedukacyjny i nie stanowi\u0105 porady prawnej ani podatkowej. W sprawach indywidualnych skonsultuj si\u0119 z doradc\u0105 podatkowym lub radc\u0105 prawnym.<\/em><br><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n<style>#wrapper.site{overflow:clip;}.kadence-column1392_50d985-36{--kb-section-setting-offset:20px;}.kadence-column1392_50d985-36 > .kt-inside-inner-col,.kadence-column1392_50d985-36 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1392_50d985-36 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_50d985-36 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1392_50d985-36 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_50d985-36 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_50d985-36{position:relative;}@media all and (max-width: 1024px){.kadence-column1392_50d985-36 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1392_50d985-36 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_50d985-36 kb-section-is-sticky\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id1392_0a81e7-1d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1392_0a81e7-1d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1392_0a81e7-1d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-bottom:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1392_0a81e7-1d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1392_0a81e7-1d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1392_0a81e7-1d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1392_0a81e7-1d alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col{padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col,.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_78e8f9-d1{position:relative;}@media all and (max-width: 1024px){.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1392_78e8f9-d1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_78e8f9-d1\"><div class=\"kt-inside-inner-col\"><style>.kb-image1392_0a0cbc-33 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image1392_0a0cbc-33 size-full kb-image-is-ratio-size\"><div class=\"kb-is-ratio-image kb-image-ratio-port34\"><img loading=\"lazy\" decoding=\"async\" width=\"690\" height=\"1024\" src=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp\" alt=\"Zesp\u00f3\u0142 KoMa Tax, profesjonalne ksi\u0119gowe oferuj\u0105ce us\u0142ugi ksi\u0119gowe, kadrowe i doradztwo podatkowe dla firm\" class=\"kb-img wp-image-42\" srcset=\"https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1.webp 690w, https:\/\/komatax.pl\/wp-content\/uploads\/2026\/04\/DSC07452net-1-202x300.webp 202w\" sizes=\"auto, (max-width: 690px) 100vw, 690px\" \/><\/div><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col,.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1392_5c16e6-f7{position:relative;}@media all and (max-width: 1024px){.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1392_5c16e6-f7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1392_5c16e6-f7\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00, .wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00[data-kb-block=\"kb-adv-heading1392_bf5bc4-00\"]{text-align:center;font-size:32px;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00[data-kb-block=\"kb-adv-heading1392_bf5bc4-00\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_bf5bc4-00[data-kb-block=\"kb-adv-heading1392_bf5bc4-00\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading1392_bf5bc4-00 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_bf5bc4-00\">Potrzebujesz wsparcia?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db, .wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db[data-kb-block=\"kb-adv-heading1392_ebf037-db\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db[data-kb-block=\"kb-adv-heading1392_ebf037-db\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading1392_ebf037-db[data-kb-block=\"kb-adv-heading1392_ebf037-db\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading1392_ebf037-db wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading1392_ebf037-db\">Pomagamy przedsi\u0119biorcom uporz\u0105dkowa\u0107 ksi\u0119gowo\u015b\u0107 i formalno\u015bci zwi\u0105zane z prowadzeniem firmy.<\/p>\n\n\n<style>.wp-block-kadence-advancedbtn.kb-btns1392_b566b6-a3{gap:var(--global-kb-gap-xs, 0.5rem );justify-content:center;align-items:center;}.kt-btns1392_b566b6-a3 .kt-button{font-weight:normal;font-style:normal;}.kt-btns1392_b566b6-a3 .kt-btn-wrap-0{margin-right:5px;}.wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button{color:#555555;border-color:#555555;}.wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button:focus{color:#ffffff;border-color:#444444;}.wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button::before{display:none;}.wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button:hover, .wp-block-kadence-advancedbtn.kt-btns1392_b566b6-a3 .kt-btn-wrap-0 .kt-button:focus{background:#444444;}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns1392_b566b6-a3\"><style>ul.menu .wp-block-kadence-advancedbtn .kb-btn1392_22e4da-c5.kb-button{width:initial;}<\/style><a class=\"kb-button kt-button button kb-btn1392_22e4da-c5 kt-btn-size-standard kt-btn-width-type-auto kb-btn-global-inherit kt-btn-has-text-true kt-btn-has-svg-false wp-block-button__link wp-block-kadence-singlebtn\" href=\"https:\/\/komatax.pl\/kontakt\/\"><span class=\"kt-btn-inner-text\">Skontaktuj si\u0119 z nami<\/span><\/a><\/div>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<!-- LM-BLOG-CTA -->\n\n\n<div class=\"wp-block-kadence-column kadence-columnart2_80ce61-4c\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"kt-adv-headingart2_e1c0c0-06 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-headingart2_e1c0c0-06\">Potrzebujesz ksi\u0119gowego?<\/h2>\n\n\n\n\n<div class=\"wp-block-kadence-column kadence-columnart2_6c37d5-88\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-kadence-infobox kt-info-boxart2_36f313-87\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-legionowo\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-377 kt-info-svg-icon\"><svg viewBox=\"-42 0 512 512.001\" preserveAspectRatio=\"xMinYMin meet\" fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m210.351562 246.632812c33.882813 0 63.21875-12.152343 87.195313-36.128906 23.96875-23.972656 36.125-53.304687 36.125-87.191406 0-33.875-12.152344-63.210938-36.128906-87.191406-23.976563-23.96875-53.3125-36.121094-87.191407-36.121094-33.886718 0-63.21875 12.152344-87.191406 36.125s-36.128906 53.308594-36.128906 87.1875c0 33.886719 12.15625 63.222656 36.128906 87.195312 23.980469 23.96875 53.316406 36.125 87.191406 36.125zm-65.972656-189.292968c18.394532-18.394532 39.972656-27.335938 65.972656-27.335938 25.996094 0 47.578126 8.941406 65.976563 27.335938 18.394531 18.398437 27.339844 39.980468 27.339844 65.972656 0 26-8.945313 47.578125-27.339844 65.976562-18.398437 18.398438-39.980469 27.339844-65.976563 27.339844-25.992187 0-47.570312-8.945312-65.972656-27.339844-18.398437-18.394531-27.34375-39.976562-27.34375-65.976562 0-25.992188 8.945313-47.574219 27.34375-65.972656zm0 0\"\/><path d=\"m426.128906 393.703125c-.691406-9.976563-2.089844-20.859375-4.148437-32.351563-2.078125-11.578124-4.753907-22.523437-7.957031-32.527343-3.3125-10.339844-7.808594-20.550781-13.375-30.335938-5.769532-10.15625-12.550782-19-20.160157-26.277343-7.957031-7.613282-17.699219-13.734376-28.964843-18.199219-11.226563-4.441407-23.667969-6.691407-36.976563-6.691407-5.226563 0-10.28125 2.144532-20.042969 8.5-6.007812 3.917969-13.035156 8.449219-20.878906 13.460938-6.707031 4.273438-15.792969 8.277344-27.015625 11.902344-10.949219 3.542968-22.066406 5.339844-33.042969 5.339844-10.96875 0-22.085937-1.796876-33.042968-5.339844-11.210938-3.621094-20.300782-7.625-26.996094-11.898438-7.769532-4.964844-14.800782-9.496094-20.898438-13.46875-9.753906-6.355468-14.808594-8.5-20.035156-8.5-13.3125 0-25.75 2.253906-36.972656 6.699219-11.257813 4.457031-21.003906 10.578125-28.96875 18.199219-7.609375 7.28125-14.390625 16.121094-20.15625 26.273437-5.558594 9.785157-10.058594 19.992188-13.371094 30.339844-3.199219 10.003906-5.875 20.945313-7.953125 32.523437-2.0625 11.476563-3.457031 22.363282-4.148437 32.363282-.679688 9.777344-1.023438 19.953125-1.023438 30.234375 0 26.726562 8.496094 48.363281 25.25 64.320312 16.546875 15.746094 38.4375 23.730469 65.066406 23.730469h246.53125c26.621094 0 48.511719-7.984375 65.0625-23.730469 16.757813-15.945312 25.253906-37.589843 25.253906-64.324219-.003906-10.316406-.351562-20.492187-1.035156-30.242187zm-44.90625 72.828125c-10.933594 10.40625-25.449218 15.464844-44.378906 15.464844h-246.527344c-18.933594 0-33.449218-5.058594-44.378906-15.460938-10.722656-10.207031-15.933594-24.140625-15.933594-42.585937 0-9.59375.316406-19.066407.949219-28.160157.617187-8.921874 1.878906-18.722656 3.75-29.136718 1.847656-10.285156 4.199219-19.9375 6.996094-28.675782 2.683593-8.378906 6.34375-16.675781 10.882812-24.667968 4.332031-7.617188 9.316407-14.152344 14.816407-19.417969 5.144531-4.925781 11.628906-8.957031 19.269531-11.980469 7.066406-2.796875 15.007812-4.328125 23.628906-4.558594 1.050781.558594 2.921875 1.625 5.953125 3.601563 6.167969 4.019531 13.277344 8.605469 21.136719 13.625 8.859375 5.648437 20.273437 10.75 33.910156 15.152344 13.941406 4.507812 28.160156 6.796875 42.273437 6.796875 14.113282 0 28.335938-2.289063 42.269532-6.792969 13.648437-4.410156 25.058594-9.507813 33.929687-15.164063 8.042969-5.140624 14.953125-9.59375 21.121094-13.617187 3.03125-1.972656 4.902344-3.042969 5.953125-3.601563 8.625.230469 16.566406 1.761719 23.636719 4.558594 7.636719 3.023438 14.121093 7.058594 19.265625 11.980469 5.5 5.261719 10.484375 11.796875 14.816406 19.421875 4.542969 7.988281 8.207031 16.289062 10.886719 24.660156 2.800781 8.75 5.15625 18.398438 7 28.675782 1.867187 10.433593 3.132812 20.238281 3.75 29.144531v.007812c.636719 9.058594.957031 18.527344.960937 28.148438-.003906 18.449219-5.214844 32.378906-15.9375 42.582031zm0 0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro w Legionowie<\/h3><p class=\"kt-blocks-info-box-text\">ul. Piotra Wysockiego 4\/7, tel. 503 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Legionowa, Jab\u0142onny, Wieliszewa i Serocka.<br><span class=\"lm-card-cta\">Zobacz biuro w Legionowie \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-column kadence-columnart2_1765ec-e8\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-kadence-infobox kt-info-boxart2_900c2d-5b\"><a href=\"https:\/\/komatax.pl\/biuro-rachunkowe-warszawa-praga\/\" class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-left kb-info-mobile-halign-left\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-kb-custom-380 kt-info-svg-icon\"><svg viewBox=\"0 0 512 512.00052\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"m497 482h-46v-376c0-5.65625-3.183594-10.832031-8.230469-13.386719l-180-91c-4.652343-2.351562-10.1875-2.121093-14.625.609375-4.4375 2.730469-7.144531 7.566406-7.144531 12.777344v51.730469l-171.707031 85.855469c-5.082031 2.539062-8.292969 7.734374-8.292969 13.414062v316h-46c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h482c8.285156 0 15-6.714844 15-15s-6.714844-15-15-15zm-226-442.609375 150 75.832031v5.777344h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v30h-75c-8.285156 0-15 6.714844-15 15s6.714844 15 15 15h75v31h-150zm-30 261.609375h-150v-30h150zm0 30v30h-150v-30zm0-90h-150v-30h150zm-150 150h150v30h-150zm90 60v31h-30v-31zm30 0h30v31h-30zm30-350.726562v80.726562h-150v-5.726562zm-150 350.726562h30v31h-30zm0 0\"\/><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h3 class=\"kt-blocks-info-box-title\">Biuro na warszawskiej Pradze<\/h3><p class=\"kt-blocks-info-box-text\">ul. Kijowska 7\/4, tel. 883 492 361<br><br>Us\u0142ugi ksi\u0119gowe dla firm z Pragi, Targ\u00f3wka i Bia\u0142o\u0142\u0119ki.<br><span class=\"lm-card-cta\">Zobacz biuro na Pradze \u2192<\/span><\/p><\/div><\/a><\/div>\n<\/div><\/div>\n\n\n\n<\/div><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Zatrudnienie pierwszej osoby to kilka formalno\u015bci z twardymi terminami: badania, szkolenie BHP, zg\u0142oszenie do ZUS w ci\u0105gu 7 dni. Sprawd\u017a, co przygotowa\u0107 i ile realnie kosztuje pracownik poza kwot\u0105 z umowy.<\/p>","protected":false},"author":1,"featured_media":1394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[3],"tags":[],"class_list":["post-1392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-prowadzenie-firmy"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pierwszy pracownik w firmie: formalno\u015bci i koszty | KoMa Tax<\/title>\n<meta name=\"description\" content=\"Jak zatrudni\u0107 pierwszego pracownika: umowa o prac\u0119 czy zlecenie, badania i BHP, zg\u0142oszenie do ZUS, realny koszt zatrudnienia. 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