{"id":4603,"date":"2022-11-11T08:55:30","date_gmt":"2022-11-11T08:55:30","guid":{"rendered":"https:\/\/ehrab.stg.geckodoit.com\/sku5\/"},"modified":"2023-01-04T05:38:34","modified_gmt":"2023-01-04T05:38:34","slug":"sku5","status":"publish","type":"page","link":"https:\/\/www.ehrab.com\/pl\/sku5\/","title":{"rendered":"SKU5"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4603\" class=\"elementor elementor-4603 elementor-2168\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de4d7b1 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"de4d7b1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;video&quot;,&quot;background_video_link&quot;:&quot;https:\\\/\\\/www.ehrab.com\\\/\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/ehrab_video_bg_1080p__4300kbps_bitrate.mp4&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;background_play_on_mobile&quot;:&quot;yes&quot;}\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-background-video-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<video class=\"elementor-background-video-hosted\" role=\"presentation\" autoplay muted playsinline loop><\/video>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\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-19f4579\" data-id=\"19f4579\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-54181c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54181c4\" data-element_type=\"section\" data-e-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-16 elementor-inner-column elementor-element elementor-element-f2deb7c\" data-id=\"f2deb7c\" data-element_type=\"column\" data-e-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-456d34a elementor-widget elementor-widget-image\" data-id=\"456d34a\" data-element_type=\"widget\" data-e-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=\"200\" height=\"262\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/08\/ehrab-symbol.png\" class=\"attachment-large size-large wp-image-56\" alt=\"\" \/>\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-66 elementor-inner-column elementor-element elementor-element-0496d8d\" data-id=\"0496d8d\" data-element_type=\"column\" data-e-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-aabe90f elementor-widget elementor-widget-heading\" data-id=\"aabe90f\" data-element_type=\"widget\" data-e-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\">Przepisy podatkowe dotycz\u0105ce pracy tymczasowej w Szwecji<\/h1>\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-16 elementor-inner-column elementor-element elementor-element-ec6cb5e\" data-id=\"ec6cb5e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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-85a9f65 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"85a9f65\" data-element_type=\"section\" data-e-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-50 elementor-top-column elementor-element elementor-element-458e3ef\" data-id=\"458e3ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-411a968 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"411a968\" data-element_type=\"section\" data-e-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-inner-column elementor-element elementor-element-cb3ad0d\" data-id=\"cb3ad0d\" data-element_type=\"column\" data-e-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-eab46d5 elementor-widget elementor-widget-text-editor\" data-id=\"eab46d5\" data-element_type=\"widget\" data-e-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>Na tej stronie zebrali\u015bmy najwa\u017cniejsze informacje na temat zasady 45 dni i jej znaczenia dla pracownika budowlanego.<\/strong><\/p>\n<p>Zmiany wprowadzone w SKU5 w 2020 r.<br>obejmuj\u0105 osoby pracuj\u0105ce tymczasowo w Szwecji, takie jak zagraniczni pracownicy budowlani opodatkowani w&nbsp; Szwecji. Celem jest uczynienie przepis\u00f3w dotycz\u0105cych rynku pracy bardziej neutralnymi pod wzgl\u0119dem konkurencji.<\/p>\n<p>Koncepcja pracodawcy ekonomicznego oznacza, \u017ce firma, kt\u00f3ra wyp\u0142aca pracownikowi wynagrodzenie, niekoniecznie&nbsp; jest uwa\u017cana za pracodawc\u0119. O tym, czy i gdzie pracownik podlega opodatkowaniu, decyduje raczej to, dla kogo wykonuje prac\u0119.<\/p>\n<p>W praktyce przepisy te oznaczaj\u0105, \u017ce wielu pracownik\u00f3w zagranicznych, kt\u00f3rzy czasowo pracuj\u0105 w&nbsp; Szwecji, podlega opodatkowaniu w Szwecji. Oznacza to, \u017ce pracownik, kt\u00f3ry zosta\u0142 wynaj\u0119ty lub oddelegowany do pracy&nbsp; w firmie w Szwecji, podlega opodatkowaniu w Szwecji od pierwszego dnia pracy. Wyj\u0105tki dotycz\u0105 pracownik\u00f3w&nbsp;, kt\u00f3rzy s\u0105 wynajmowani do pracy na maksymalnie 15 kolejnych dni, i je\u017celi dni pracy w&nbsp; Szwecji nie przekraczaj\u0105 \u0142\u0105cznie 45 dni w roku kalendarzowym.<\/p>\n<p>Obowi\u0105zkiem pracodawcy jest wprowadzenie koncepcji pracodawcy ekonomicznego, co w praktyce b\u0119dzie stawia\u0142o pracodawcom wi\u0119ksze wymagania w zakresie okre\u015blenia,<br>kt\u00f3rzy pracownicy przebywaj\u0105 w Szwecji i ile czasu sp\u0119dzaj\u0105 w tym kraju.&nbsp;<\/p>\n<p>&nbsp;W Szwecji przy ocenie, czy dana osoba jest uznawana za pracodawc\u0119 ekonomicznego, bierze si\u0119 pod uwag\u0119 nast\u0119puj\u0105ce czynniki&nbsp;:<\/p>\n<ul>\n<li>Kontrola i zarz\u0105dzanie<\/li>\n<li>Kto zapewnia narz\u0119dzia i materia\u0142y?<\/li>\n<li>Kto decyduje o grafiku pracy i urlopach?<\/li>\n<li>Je\u017celi koszt wynagrodzenia pracownika jest fakturowany przez formalnego pracodawc\u0119 na pracodawc\u0119 w Szwecji, w kt\u00f3rym wykonywana jest praca.<\/li>\n<\/ul>\n<p>Pobierz nasz plik PDF, aby uzyska\u0107 szczeg\u00f3\u0142owe informacje na temat obowi\u0105zuj\u0105cych przepis\u00f3w.<\/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\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-eea8f27\" data-id=\"eea8f27\" data-element_type=\"column\" data-e-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-734e2dc elementor-widget elementor-widget-image\" data-id=\"734e2dc\" data-element_type=\"widget\" data-e-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=\"725\" height=\"1024\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg\" class=\"attachment-large size-large wp-image-2182\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-725x1024.jpg 725w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-212x300.jpg 212w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5-768x1085.jpg 768w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/SKU5.jpg 930w\" sizes=\"(max-width: 725px) 100vw, 725px\" \/>\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<div class=\"elementor-element elementor-element-80fcce3 sku5-form elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-eael-creative-button\" data-id=\"80fcce3\" data-element_type=\"widget\" data-e-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--shikoba eael-cb-icon-position-right\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjI4MjYiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Pobierz plik PDF<\/span>\n\n                                            <span class=\"eael-creative-button-icon-right\"><i aria-hidden=\"true\" class=\"fas fa-file-pdf\"><\/i><\/span>                                    <\/div>\n\t                        <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecc0ee3 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-eael-creative-button\" data-id=\"ecc0ee3\" data-element_type=\"widget\" data-e-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--shikoba eael-cb-icon-position-right\" href=\"https:\/\/www.ehrab.com\/\/pl\/kontakt\/\" data-text=\"\">\n            \t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Skontaktuj si\u0119 z nami, aby dowiedzie\u0107 si\u0119 wi\u0119cej.<\/span>\n\n                                            <span class=\"eael-creative-button-icon-right\"><i aria-hidden=\"true\" class=\"fas fa-long-arrow-alt-right\"><\/i><\/span>                                    <\/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-3914c5c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3914c5c\" data-element_type=\"section\" data-e-type=\"section\">\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-d725f1a\" data-id=\"d725f1a\" data-element_type=\"column\" data-e-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-de48e66 elementor-widget elementor-widget-template\" data-id=\"de48e66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"section\" data-elementor-id=\"1578\" class=\"elementor elementor-1578\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-264a7b4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"264a7b4\" data-element_type=\"section\" data-e-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-100 elementor-top-column elementor-element elementor-element-518037d9\" data-id=\"518037d9\" data-element_type=\"column\" data-e-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-ab62584 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"ab62584\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" 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=\"1067\" height=\"62\" src=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png\" class=\"attachment-full size-full wp-image-2839\" alt=\"\" srcset=\"https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline.png 1067w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-300x17.png 300w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-1024x60.png 1024w, https:\/\/www.ehrab.com\/wp-content\/uploads\/2022\/09\/ehrab-byline-768x45.png 768w\" sizes=\"(max-width: 1067px) 100vw, 1067px\" \/>\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<\/div>\n\t\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Przepisy podatkowe dotycz\u0105ce pracy tymczasowej w Szwecji Na tej stronie zebrali\u015bmy najwa\u017cniejsze informacje na temat zasady 45 dni i jej znaczenia dla pracownika budowlanego. Zmiany wprowadzone w SKU5 w 2020 r.obejmuj\u0105 osoby pracuj\u0105ce tymczasowo w Szwecji, takie jak zagraniczni pracownicy budowlani opodatkowani w&nbsp; Szwecji. Celem jest uczynienie przepis\u00f3w dotycz\u0105cych rynku pracy bardziej neutralnymi pod wzgl\u0119dem [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-4603","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/pages\/4603","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/comments?post=4603"}],"version-history":[{"count":11,"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/pages\/4603\/revisions"}],"predecessor-version":[{"id":6780,"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/pages\/4603\/revisions\/6780"}],"wp:attachment":[{"href":"https:\/\/www.ehrab.com\/pl\/wp-json\/wp\/v2\/media?parent=4603"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}