{"id":500,"date":"2019-10-15T09:05:23","date_gmt":"2019-10-15T09:05:23","guid":{"rendered":"http:\/\/tvgtax.ro\/?p=500"},"modified":"2020-02-12T09:23:48","modified_gmt":"2020-02-12T09:23:48","slug":"contributii-aplicabile-in-functie-de-tipul-asiguratului","status":"publish","type":"post","link":"https:\/\/tvgtax.ro\/contributii-aplicabile-in-functie-de-tipul-asiguratului\/","title":{"rendered":"Contribu\u021bii aplicabile \u00een func\u021bie de tipul asiguratului"},"content":{"rendered":"

Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 15 octombrie 2019<\/p>\n

https:\/\/www.mesagerulhunedorean.ro\/contributii-aplicabile-in-functie-de-tipul-asiguratului\/<\/a><\/p>\n

\"\"<\/a><\/p>\n

 <\/p>\n

\u00cen scopul inform\u0103rii contribuabililor care datoreaz\u0103 contribu\u021bia de asigur\u0103ri sociale, contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate \u0219i contribu\u021bia asiguratorie de munc\u0103, \u00een cele ce urmeaz\u0103 v\u0103 prezent\u0103m un Centralizator al contribu\u021biilor aplicabile func\u021bie de tipul asiguratului:<\/p>\n

 <\/p>\n

    \n
  1. Salariatul\u00a0NU \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul construc\u021biilor\u00a0<\/strong>(indiferent de nivelul studiilor \u0219i vechime): CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  2. Salariatul \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul construc\u021biilor, dar angajatorul\u00a0NU \u00eendepline\u0219te condi\u021biile<\/strong>de la art. 60, pct. 5 din Codul fiscal (minim 80% din CA, salariu brut de \u00eencadrare de minim 3.000 lei pentru 8 ore de munc\u0103\/zi<\/em>): CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  3. Salariatul \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul construc\u021biilor, dar \u00eendepline\u0219te condi\u021biile de la art. 60, pct. 5 din Codul fiscal (minim 80% din CA, salariu brut de \u00eencadrare de minim 3.000 lei pentru 8 ore de munc\u0103\/zi<\/em>) \u0219i venitul brut lunar\u00a0NU dep\u0103\u0219e\u0219te 30.000 lei: <\/strong>CAS \u2013 21,25%, CASS \u2013 NU \u0219i CAM \u2013 2,25%, dup\u0103 aprobarea unei scheme de ajutor de stat \u2013 0,3375%.<\/li>\n
  4. Salariatul \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een domeniul construc\u021biilor, dar \u00eendepline\u0219te condi\u021biile de la art. 60, pct. 5 din Codul fiscal (minim 80% din CA, salariu brut de \u00eencadrare de minim 3.000 lei pentru 8 ore de munc\u0103\/zi) \u0219i venitul brut lunar\u00a0DEP\u0102\u0218E\u0218TE 30.000 lei<\/strong>: CAS \u2013 21,25% p\u00e2n\u0103 la venitul de 30.000 lei \u0219i 25% pentru ce dep\u0103\u0219e\u0219te, CASS \u2013 Nu se datoreaz\u0103 p\u00e2n\u0103 la 30.000 lei \u0219i se va datora 10% pentru ce dep\u0103\u0219e\u0219te \u0219i CAM \u2013 2,25%, dup\u0103 aprobarea unei scheme de ajutor de stat \u2013 0,3375% p\u00e2n\u0103 la 30.000 lei.<\/li>\n
  5. Directori cu contract de mandat<\/strong>, membri ai directoratului de la societ\u0103\u021bile administrate \u00een sistem dualist \u0219i ai consiliului de supraveghere, potrivit legii,\u00a0manageri<\/strong>, \u00een baza contractului de management prev\u0103zut de lege: CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  6. Persoane fizice care au raportul de munc\u0103 suspendat, ca urmare a faptului c\u0103 se afl\u0103 \u00een\u00a0incapacitate temporar\u0103 de munc\u0103<\/strong>\u0219i beneficiaz\u0103 de indemniza\u021bie de asigur\u0103ri sociale de s\u0103n\u0103tate,\u00a0suportat\u0103 de angajator: <\/strong>CAS – 25%, CASS \u2013 NU \u0219i CAM \u2013 2,25%.<\/li>\n
  7. Persoane fizice care au raportul de munc\u0103 suspendat, ca urmare a faptului c\u0103 se afl\u0103 \u00een\u00a0incapacitate temporar\u0103 de munc\u0103<\/strong>\u0219i beneficiaz\u0103 de indemniza\u021bie de asigur\u0103ri sociale de s\u0103n\u0103tate,\u00a0suportat\u0103 din FNUASS: <\/strong>CAS – 25%, CASS \u2013 NU \u0219i CAM \u2013 NU.<\/li>\n
  8. Pre\u0219edin\u021bii asocia\u021biilor de proprietari<\/strong>sau alte persoane care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een baza contractului de mandat \u00een cadrul asocia\u021biilor de proprietari: CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 NU.<\/li>\n
  9. Administratorii societ\u0103\u021bilor<\/strong>desemna\u021bi\/ numi\u021bi \u00een condi\u021biile legii, precum \u0219i reprezentan\u021bii \u00een adunarea general\u0103 a ac\u021bionarilor \u0219i \u00een consiliul de administra\u021bie: CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  10. Persoane fizice care realizeaz\u0103 venituri din activit\u0103\u021bi dependente potrivit legii, ca urmare a\u00a0re\u00eencadr\u0103rii activit\u0103\u021bii: <\/strong>CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  11. Persoane fizice care realizeaz\u0103 venituri din activit\u0103\u021bi dependente, asigurate \u00een sistemele proprii de asigur\u0103ri sociale (ex.\u00a0avoca\u021bii<\/strong>) \u0219i care nu au obliga\u021bia asigur\u0103rii \u00een sistemul public de pensii potrivit legii: CAS – NU, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n
  12. Persoane fizice alese \u00een cadrul\u00a0persoanelor juridice, f\u0103r\u0103 scop patrimonial<\/strong>\u2013 \u00een aceast\u0103 categorie se includ persoanele alese \u00een consiliul de administra\u021bie\/ comitetul director\/ consiliul superior, comitetul executiv\/ biroul permanent, comisia de disciplin\u0103 \u0219i altele asemenea: CAS – 25%, CASS \u2013 10% \u0219i CAM \u2013 2,25%.<\/li>\n<\/ol>\n

     <\/p>\n

    Societatea TVG TAX AUDIT S.R.L.<\/strong><\/p>\n

    Societate de consultan\u021b\u0103 fiscal\u0103<\/p>\n

    Societate de audit financiar<\/p>\n","protected":false},"excerpt":{"rendered":"

    Material publicat \u00een cotidianul Mesagerul Hunedorean \u00een data de 15 octombrie 2019 https:\/\/www.mesagerulhunedorean.ro\/contributii-aplicabile-in-functie-de-tipul-asiguratului\/   \u00cen scopul inform\u0103rii contribuabililor care datoreaz\u0103<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"colormag_page_layout":"default_layout","_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","enabled":false},"version":2}},"categories":[4],"tags":[],"class_list":["post-500","post","type-post","status-publish","format-standard","hentry","category-articole-presa"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/500","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/comments?post=500"}],"version-history":[{"count":1,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/500\/revisions"}],"predecessor-version":[{"id":501,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/posts\/500\/revisions\/501"}],"wp:attachment":[{"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/media?parent=500"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/categories?post=500"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tvgtax.ro\/wp-json\/wp\/v2\/tags?post=500"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}