{"id":36505,"date":"2017-12-04T17:51:18","date_gmt":"2017-12-04T15:51:18","guid":{"rendered":"https:\/\/blog.aviziero.ro\/?p=36505"},"modified":"2017-12-28T17:10:15","modified_gmt":"2017-12-28T15:10:15","slug":"taxe-si-impozite-salarii","status":"publish","type":"post","link":"https:\/\/aviziero.ro\/blog\/fara-categorie\/taxe-si-impozite-salarii","title":{"rendered":"Taxe si impozite salarii 2017"},"content":{"rendered":"

Plecand de la prevederile codului fiscal 2017 am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri.<\/p>\n

Codul fiscal in vigoare in 2017 se regaseste aici<\/a>.<\/p>\n

Contract de munca <\/span>venit salarial – art 76<\/span><\/h2>\n

Angajat<\/b><\/p>\n\n\n\n\n\n\n\n
Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
Impozit<\/em>
\n Se aplica deducere, daca e locul de munca de baza
\n (art 77, referitor la art 59 (1) a.)<\/td>\n		art 78<\/td>\n16 %<\/b><\/td>\nart 64 b)<\/td>\n<\/tr>\n
CAS (pensie)<\/em><\/td>\nart 136 + 137 (1)a.<\/td>\n10,5 %<\/b><\/td>\n\u00a0art 138<\/td>\n<\/tr>\n
CASS (sanatate)<\/em><\/td>\nart 153 + 155 (a)<\/td>\n5,5 %<\/b><\/td>\n\u00a0art 156<\/td>\n<\/tr>\n
Somaj<\/em>
\n exceptie pensionari – art 189<\/td>\n		\u00a0art 184 a) + 185 (1)<\/td>\n0,5 %<\/b><\/td>\n\u00a0art 186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Angajator<\/b><\/p>\n\n\n\n\n\n\n\n\n\n
\u00a0Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
CAS (pensie)<\/em>
\n baza calcul minima – art 140;
\n nu se aplica la pensionari – art 140 (3) d)<\/td>\n		art 136 c) + 146 (1)<\/td>\n15,8 %<\/b>\u00a0<\/td>\nart 138<\/td>\n<\/tr>\n
CASS (sanatate)<\/em>
\n baza calcul minima – art 158 (3);
\n nu se aplica la pensionari – art 140 (3) d)<\/td>\n		\u00a0art 153 (1) f) + 158<\/td>\n\u00a05,2 %<\/b><\/td>\nart 156\u00a0<\/td>\n<\/tr>\n
Somaj<\/em>\u00a0
\n exceptie pensionari – art 189<\/td>\n		art 184 b) + 188<\/td>\n\u00a00,5 %<\/b><\/td>\nart 186<\/td>\n<\/tr>\n
Concedii\u00a0\u00a0<\/em><\/td>\nart 192 a) + 193 (1) a)<\/td>\n\u00a00,85 %<\/b><\/td>\nart 194\u00a0<\/td>\n<\/tr>\n
Acc munca<\/em><\/td>\n\u00a0art 201 a) + 202 (1) a)<\/td>\n0,168 %<\/b>\u00a0<\/td>\nart 203<\/td>\n<\/tr>\n
Fond de garantare<\/em><\/td>\nart 209 + 210 (1) \u00a0<\/td>\n0,25 %<\/b><\/td>\nart 211<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Contract de mandat venituri asimilate salariilor – art 76 (2) g.<\/span><\/span><\/h2>\n

Angajat<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n
Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
Impozit<\/em>
\n Se aplica deducere, daca e locul de munca de baza
\n (art 77, referitor la art 59 (1) a.)<\/td>\n		art 78<\/td>\n16 %<\/b><\/td>\nart 64 b)<\/td>\n<\/tr>\n
CAS (pensie)<\/em><\/td>\nart 136 + 137 (1) a)<\/td>\n10,5 %<\/b><\/td>\nart 138<\/td>\n<\/tr>\n
CASS (sanatate)<\/em><\/td>\nart 153 + 155 a)<\/td>\n5,5 %<\/b><\/td>\nart 156<\/td>\n<\/tr>\n
Somaj<\/em>
\n exceptie pensionari – art 189<\/td>\n		art 184 a) + 185 (1)<\/td>\n0,5 %<\/b><\/td>\nart 186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n


\n Angajator<\/strong><\/span><\/p>\n\n\n\n\n\n\n\n\n\n
Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
CAS (pensie)<\/em>
\n baza calcul minima;
\n nu se aplica la pensionari – art 140 (3) d)\u00a0<\/td>\n		art 136 c) + 146 (1)<\/td>\n15,8 %<\/b><\/td>\nart 138<\/td>\n<\/tr>\n
CASS (sanatate)<\/em>
\n baza calcul minima – art 158 (3);
\n nu se aplica la pensionari – 140 (3) d)<\/td>\n		art 153 (1) f) + 158<\/td>\n5,2 %<\/b><\/td>\nart 156<\/td>\n<\/tr>\n
Somaj<\/em>
\n exceptie pensionari – art 189<\/td>\n		art 184 b) + 188<\/td>\n0,5 %<\/b><\/td>\nart 186<\/td>\n<\/tr>\n
Concedii<\/em><\/td>\nart 192 a) + 193 (1) a)<\/td>\n0,85 %<\/b><\/td>\nart 194<\/td>\n<\/tr>\n
Acc munca<\/em><\/td>\nart 201 a) + 202 (1) a)<\/td>\n0,168 %<\/b><\/td>\nart 203<\/td>\n<\/tr>\n
Fond de garantare
\n <\/em>exceptie prin art 213 a)<\/td>\n		 <\/td>\n\u00a0<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Conventii civile venituri independente – art 67<\/span><\/span><\/h2>\n

 <\/p>\n

Angajat<\/strong><\/p>\n\n\n\n\n\n\n
Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
Impozit<\/em>
\n Nu se aplica deducere (art 77)<\/td>\n		art 78<\/td>\n16 %<\/b><\/td>\nart 64 a)<\/td>\n<\/tr>\n
CAS (pensie)<\/em>
\n Se declara si plateste de angajat.
\n <\/em><\/td>\n		art 136 + 137(1)b.<\/td>\n10.5 %<\/b><\/td>\nart 148<\/td>\n<\/tr>\n
CASS (sanatate)\u00a0<\/em>
\n Se declara si plateste de angajat.<\/td>\n		art 170<\/td>\n5.5 %<\/b><\/td>\nart 170 ->?<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Se declara impozit prin declaratia 100 \/ lunara.<\/span><\/p>\n

Pana la 28 feb anul urmator se intocmeste 205.<\/span><\/p>\n

Angajatul isi declara singur pensie si sanatate, daca nu este asigurat. Exista un prag minim si un prag maxim de baza calcul.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Plecand de la prevederile codului fiscal 2017 am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri. Codul fiscal in vigoare in 2017 se regaseste aici. Contract de munca venit salarial – art 76 Angajat Tip impozit Explicatie Procent Expl. procent Impozit Se aplica deducere, daca e…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[1],"tags":[],"class_list":["post-36505","post","type-post","status-publish","format-standard","hentry","category-fara-categorie"],"yoast_head":"\nTaxe si impozite salarii 2017 - Aviziero<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aviziero.ro\/blog\/fara-categorie\/taxe-si-impozite-salarii\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxe si impozite salarii 2017 - Aviziero\" \/>\n<meta property=\"og:description\" content=\"Plecand de la prevederile codului fiscal 2017 am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri. 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ART. 2202 - Categorii de venituri pentru care se datoreaz\u0103 contribu\u021bia asiguratorie pentru munc\u0103 (1) Contribu\u021bia asiguratorie pentru munc\u0103 se datoreaz\u0103 pentru veniturile din salarii \u0219i asimilate salariilor, definite la art. 76 alin. (1) - (3), dup\u0103 caz, acordate de c\u0103tre contribuabilii prev\u0103zu\u021bi\u2026","rel":"","context":"\u00cen \u201eLegislatie asociatii proprietari\u201d","block_context":{"text":"Legislatie asociatii proprietari","link":"https:\/\/aviziero.ro\/blog\/category\/legislatie-asociatii-proprietari"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36454,"url":"https:\/\/aviziero.ro\/blog\/legislatie-asociatii-proprietari\/opinie-privitoare-la-depunerea-formularelor-010-si-101","url_meta":{"origin":36505,"position":2},"title":"Opinie privitoare la depunerea formularelor 010 si 101","author":"Bogdan Ioan","date":"9 martie 2017","format":false,"excerpt":"Cele ce urmeaza sunt o opinie personala asupra modalitatii corecte de a proceda in cazul declaratiilor 010 si 101. Ca de obicei,\u00a0opiniile persoanelor din echipa Aviziero, inclusiv a mea, nu tin loc de consultanta juridica specializata si nu ne asumam niciun fel de raspundere pentru modalitatea in care decideti dumneavoastra\u2026","rel":"","context":"\u00cen \u201eLegislatie asociatii proprietari\u201d","block_context":{"text":"Legislatie asociatii proprietari","link":"https:\/\/aviziero.ro\/blog\/category\/legislatie-asociatii-proprietari"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":37116,"url":"https:\/\/aviziero.ro\/blog\/din-industrie\/ultimul-articol-despre-efactura-si-asociatiile-de-proprietari","url_meta":{"origin":36505,"position":3},"title":"e-Factura asociatii de proprietari \u2013 Ultimul articol","author":"Bogdan Ioan","date":"3 mai 2024","format":false,"excerpt":"\ud83d\udcd6 Timp de citire: ~9 minute \u00a0 NOTA: toate textele si documentele atasate acestui articol sunt materiale in proprietatea persoanelor juridice care le-au produs. Copierea si redistribuirea acestor documente este acceptata doar in integralitate, cu mentionarea clara a sursei initiale de provenienta si fara modificare sau eliminare a continutului. Este\u2026","rel":"","context":"\u00cen \u201eBursa zvonurilor\u201d","block_context":{"text":"Bursa zvonurilor","link":"https:\/\/aviziero.ro\/blog\/category\/bursa-zvonurilor"},"img":{"alt_text":"e factura asociatii de proprietari | Aviziero","src":"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1200%2C801&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1200%2C801&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1200%2C801&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1200%2C801&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/aviziero.ro\/blog\/wp-content\/uploads\/2024\/05\/e-Factura-asociatii-de-proprietari-scaled.jpg?fit=1200%2C801&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":36029,"url":"https:\/\/aviziero.ro\/blog\/noutati-aviziero\/versiunea-noua-aviziero-beta","url_meta":{"origin":36505,"position":4},"title":"Versiunea noua – Aviziero BETA","author":"Bogdan Ioan","date":"14 aprilie 2015","format":false,"excerpt":"Voi incepe cu o veste deja veche: avem o versiune noua de program, complet rescrisa de la 0 (zero), versiune la care ne referim temporar cu \"numele de cod\" Aviziero BETA. Inca de la prima versiune, am construit programul\u00a0pornind de la\u00a0modul de lucru al administratorilor. In urma cu\u00a0un an am\u2026","rel":"","context":"\u00cen \u201eNoutati Aviziero\u201d","block_context":{"text":"Noutati Aviziero","link":"https:\/\/aviziero.ro\/blog\/category\/noutati-aviziero"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36803,"url":"https:\/\/aviziero.ro\/blog\/noutati-aviziero\/noutati-de-pe-frontul-de-vest-business-as-usual","url_meta":{"origin":36505,"position":5},"title":"Noutati de pe frontul de Vest – business as usual!","author":"Bogdan Ioan","date":"20 septembrie 2019","format":false,"excerpt":"Am o multime de noutati de scris despre ultima perioada de crestere, asa ca le adun pe toate la un loc, intr-un singur articol. Acum vreo 7-8 luni, sincer, imi era un pic teama ca va urma un volum de munca prea mare pe partea de configurare initiala a asociatiilor.\u2026","rel":"","context":"\u00cen \u201eNoutati Aviziero\u201d","block_context":{"text":"Noutati Aviziero","link":"https:\/\/aviziero.ro\/blog\/category\/noutati-aviziero"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/posts\/36505","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/comments?post=36505"}],"version-history":[{"count":0,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/posts\/36505\/revisions"}],"wp:attachment":[{"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/media?parent=36505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/categories?post=36505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/tags?post=36505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}