{"id":36524,"date":"2017-12-28T17:19:36","date_gmt":"2017-12-28T15:19:36","guid":{"rendered":"https:\/\/blog.aviziero.ro\/?p=36524"},"modified":"2018-08-28T12:23:05","modified_gmt":"2018-08-28T10:23:05","slug":"taxe-si-impozite-salarii-incepand-cu-01-01-2018","status":"publish","type":"post","link":"https:\/\/aviziero.ro\/blog\/fara-categorie\/taxe-si-impozite-salarii-incepand-cu-01-01-2018","title":{"rendered":"Taxe si impozite salarii incepand cu 01.01.2018"},"content":{"rendered":"

Plecand de la prevederile codului fiscal valabil incepand cu 01.01.2018(click)<\/a>\u00a0am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri.<\/p>\n

Daca doriti sa adresati intrebari catre ANAF, o puteti face folosind formularul de asistenta publica(click)<\/a>.<\/p>\n

Salariul minim brut pe economie este de 1900 lei, conform HG 846\/2017.<\/span><\/p>\n

 <\/p>\n

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

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

Angajat<\/b><\/p>\n\n\n\n\n\n\n
Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
Impozit<\/em>
\nSe aplica deducere, daca e locul de munca de baza <\/span>
\n (art 77, referitor la art 59 (1) a.)***<\/span><\/td>\n		art 78<\/td>\n10 %<\/b><\/td>\nart 64 b)<\/td>\n<\/tr>\n
CAS (pensie)
\n<\/em>baza calcul – art 140
\n<\/span><\/span><\/span>baza calcul minima \u2013 art 146 (5^1)\u00a0<\/span><\/span>
\n<\/em><\/td>\n		art 136 + 137 (1) a.<\/td>\n25 %<\/b><\/td>\n\u00a0art 138<\/td>\n<\/tr>\n
CASS (sanatate)
\n<\/em>exceptie venituri din pensie – art 154 (1) h);
\nbaza calcul – art 157 (1) a) q)
\n<\/span><\/span>baza calcul minima – art 168 (5^1)<\/span><\/td>\n		art 153 + 155 (1)<\/td>\n10 %<\/b><\/td>\n\u00a0art 156<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*** ATENTIE! Referitor la calculul deducerilor, persoanele cu 4 persoane in intretinere se incadreaza atat la coloana care se refera la 3 si 4 persoane, cat si la coloana care se refera la 4 persoane si peste!<\/p>\n

Formula de calcul a deducerilor este:\u00a0
\ndeducere = 510 – greatest( ceiling( (salariu_brut – 1950)\/50 ) ,0) * 15 +\u00a0160 * coloana_pers_intretinere
\nunde coloana_pers_intretinere se numeroteaza de la 0 la 5.<\/p>\n

Angajator<\/b><\/p>\n\n\n\n\n
\u00a0Tip impozit<\/td>\nExplicatie<\/td>\nProcent<\/td>\nExpl. procent<\/td>\n<\/tr>\n
Contributia asiguratorie pentru munca (CAM)\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0
\n<\/em>baza calcul – art 220^4<\/span><\/td>\n		art 220^1 (a)<\/td>\n2,25 %<\/b>\u00a0<\/td>\nart 220^3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Referitor la completarea datoriilor la CAM in declaratia 112<\/strong> in cazul presedintilor si cenzorilor alesi ai asociatiei remunerati pe baza de contract de mandat, fisierul PDF din data 15.02.2018 pune automat pe zero in mod incorect valoarea din r\u00e2ndul 13 a sec\u021biunii A. Corectati manual aceasta casuta cu valoarea bruta a salariului angajatului. Vedeti aici<\/a> aceeasi problema raportata de Saga.<\/p>\n

Conventii civile venituri independente – art 67<\/span><\/span><\/h2>\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
\nNu se aplica deducere (art 77)<\/span><\/td>\n		art 78<\/td>\n10 %<\/td>\nart 64 a)<\/td>\n<\/tr>\n
CAS (pensie)
\nBaza calcul – art 148.
\n<\/span><\/td>\n		art 136 + 137(1) b.<\/td>\n25 %<\/td>\nart 138<\/td>\n<\/tr>\n
CASS (sanatate)\u00a0
\nBaza calcul – art 170.<\/span><\/td>\n		art 155 (2) a.<\/td>\n10 %<\/td>\nart 156<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ca de obicei, clientilor le stam la dispoztie pentru orice fel de intrebari sau nelamuriri prin intermediul sistemului de tichete din aplicatie! Pe toti ceilalti va indemnam sa ne lasati un comentariu mai jos si vom incerca sa raspundem, in limita timpului disponibil.<\/p>\n","protected":false},"excerpt":{"rendered":"

Plecand de la prevederile codului fiscal valabil incepand cu 01.01.2018(click)\u00a0am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri. Daca doriti sa adresati intrebari catre ANAF, o puteti face folosind formularul de asistenta publica(click). Salariul minim brut pe economie este de 1900 lei, conform HG 846\/2017.  …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_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},"jetpack_post_was_ever_published":false},"categories":[1],"tags":[],"class_list":["post-36524","post","type-post","status-publish","format-standard","hentry","category-fara-categorie"],"yoast_head":"\nTaxe si impozite salarii incepand cu 01.01.2018 - 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-incepand-cu-01-01-2018\" \/>\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 incepand cu 01.01.2018 - Aviziero\" \/>\n<meta property=\"og:description\" content=\"Plecand de la prevederile codului fiscal valabil incepand cu 01.01.2018(click)\u00a0am rezumat mai jos indatoririle care le revin angajatilor si angajatorilor, cu mentionarea articolelor care prevad aceste indatoriri. 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Incepand de astazi [...]","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":36765,"url":"https:\/\/aviziero.ro\/blog\/legislatie-asociatii-proprietari\/se-plateste-contributie-asiguratorie-pentru-munca-cam-in-cazul-contractelor-de-mandat-dar-venitul-baza-de-calcul-pentru-impozit-cum-se-calculeaza","url_meta":{"origin":36524,"position":1},"title":"Se plateste contributie asiguratorie pentru munca (CAM) in cazul contractelor de mandat? Dar Venitul baza de calcul pentru impozit cum se calculeaza?","author":"Bogdan Ioan","date":"2 martie 2019","format":false,"excerpt":"Iata doua articole din Codul Fiscal actualizat. 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":37001,"url":"https:\/\/aviziero.ro\/blog\/fara-categorie\/ne-schimbam-preturile","url_meta":{"origin":36524,"position":2},"title":"Ne schimbam preturile","author":"Bogdan Ioan","date":"3 februarie 2022","format":false,"excerpt":"Dupa discutii indelungate in echipa si cu partenerii cei mai apropiati am decis ca, pentru a putea mentine un standard ridicat al serviciului pe termen lung in contextul cresterilor de pret la nivel intregii economii, a venit momentul sa ajustam si noi preturile abonamentelor lunare. In timp ce pentru asociatiile\u2026","rel":"","context":"\u00cen \u201eF\u0103r\u0103 categorie\u201d","block_context":{"text":"F\u0103r\u0103 categorie","link":"https:\/\/aviziero.ro\/blog\/category\/fara-categorie"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":890,"url":"https:\/\/aviziero.ro\/blog\/noutati-aviziero\/zi-de-prezentare","url_meta":{"origin":36524,"position":3},"title":"Zi de prezentare","author":"Bogdan Ioan","date":"6 februarie 2013","format":false,"excerpt":"Hei! Pentru ca a fost odata ca niciodata va fi din nou - zi de prezentare. De data aceasta la partenerii nostri, in sediul din bd. Timisoara nr 6C, langa Mall Afi, incepand cu ora 15.00. Vom discuta despre administratorul \"pe stil nou\", viitorul industriei de administrare, eficienta si, de\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":36505,"url":"https:\/\/aviziero.ro\/blog\/fara-categorie\/taxe-si-impozite-salarii","url_meta":{"origin":36524,"position":4},"title":"Taxe si impozite salarii 2017","author":"Bogdan Ioan","date":"4 decembrie 2017","format":false,"excerpt":"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\u2026","rel":"","context":"\u00cen \u201eF\u0103r\u0103 categorie\u201d","block_context":{"text":"F\u0103r\u0103 categorie","link":"https:\/\/aviziero.ro\/blog\/category\/fara-categorie"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":36814,"url":"https:\/\/aviziero.ro\/blog\/din-industrie\/opinie-despre-gdpr-in-asociatiile-de-proprietari","url_meta":{"origin":36524,"position":5},"title":"Opinie despre GDPR in asociatiile de proprietari","author":"Bogdan Ioan","date":"3 octombrie 2019","format":false,"excerpt":"Scriu acest articol la solicitarea repetata a unora dintre utilizatori. Ne propunem sa solicitam curand si un punct de vedere oficial din partea ANSPDCP, pe care il vom publica. Regulamentul UE 2016\/679, denumit si GDPR se regaseste aici:https:\/\/eur-lex.europa.eu\/legal-content\/RO\/TXT\/PDF\/?uri=CELEX:32016R0679&from=EL Am selectat cateva articole, pe care le voi intercala cu opiniile mele\u2026","rel":"","context":"\u00cen \u201eDin industrie\u201d","block_context":{"text":"Din industrie","link":"https:\/\/aviziero.ro\/blog\/category\/din-industrie"},"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\/36524","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=36524"}],"version-history":[{"count":0,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/posts\/36524\/revisions"}],"wp:attachment":[{"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/media?parent=36524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/categories?post=36524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aviziero.ro\/blog\/wp-json\/wp\/v2\/tags?post=36524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}