{"id":7123,"date":"2022-08-21T13:07:42","date_gmt":"2022-08-21T10:07:42","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7123"},"modified":"2022-08-24T19:57:01","modified_gmt":"2022-08-24T16:57:01","slug":"procedura-pentru-aplicarea-suprataxarii-contractelor-cu-norma-partiala-a-fost-publicata-saptamana-aceasta","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/procedura-pentru-aplicarea-suprataxarii-contractelor-cu-norma-partiala-a-fost-publicata-saptamana-aceasta\/","title":{"rendered":"Procedura pentru aplicarea supratax\u0103rii contractelor cu norm\u0103 par\u021bial\u0103 a fost publicat\u0103 s\u0103pt\u0103m\u00e2na aceasta"},"content":{"rendered":"

Monitorul Oficial a publicat mar\u021bi, 16 august, Ordinul 1855\/2022 al Ministrului Finan\u021belor privind procedura de aplicare a prevederilor art. 146 alin. (57<\/sup>) lit. e) din Legea nr. 227\/2015 privind Codul fiscal care clarific\u0103 situa\u021bia tax\u0103rii contractelor cu norm\u0103 par\u021bial\u0103. Reamintim c\u0103, \u00een acord cu OG 16\/2022, pentru veniturile aferente lunii august 2022  contribu\u021biile la pensie \u0219i s\u0103n\u0103tate pentru salaria\u021bii cu contracte individuale de munc\u0103 cu timp par\u021bial vor fi pl\u0103tite \u00een raport cu salariul minim brut aferent unei norme \u00eentregi.<\/p>\n

Aplicabilitate<\/strong><\/h2>\n

Procedura se aplic\u0103 \u00een cazul salaria\u021bilor care realizeaz\u0103 \u00een cursul aceleia\u0219i luni venituri din salarii sau asimilate salariilor \u00een baza a dou\u0103 sau mai multe contracte individuale de munc\u0103<\/strong>, iar baza lunar\u0103 de calcul cumulat\u0103 aferent\u0103 acestora este cel pu\u021bin egal\u0103 cu nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 \u00een vigoare \u00een luna \u00een care au fost realizate \u0219i care datoreaz\u0103 CAS \u0219i CASS la nivelul bazei de calcul aferente venitului realizat, determinat\u0103 potrivit regulilor specifice fiec\u0103rei contribu\u021bii, \u0219i nu la nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, corespunz\u0103tor num\u0103rului zilelor lucr\u0103toare din lun\u0103 \u00een care contractul a fost activ.<\/p>\n

Obliga\u021bii eviden\u021biate de procedur\u0103<\/strong><\/h2>\n

Depunerea \u0219i \u00eenregistrarea Declara\u021biei pe propria r\u0103spundere<\/strong><\/h2>\n

\u00cen primul r\u00e2nd procedura prevede c\u0103 salaria\u021bii \u00eencadra\u021bi cu contracte cu norm\u0103 par\u021bial\u0103 sunt obliga\u021bi s\u0103 depun\u0103, p\u00e2n\u0103 \u00een data de 5 a lunii urm\u0103toare celei de ob\u021binere a veniturilor, la fiecare angajator, o declara\u021bie pe propria r\u0103spundere din care s\u0103 rezulte c\u0103 realizeaz\u0103 venituri din salarii sau asimilate salariilor \u00een baza a dou\u0103 sau mai multe contracte individuale de munc\u0103, iar baza lunar\u0103 de calcul cumulat\u0103 aferent\u0103 acestora este cel pu\u021bin egal\u0103 cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103. Modelul declara\u021biei este prev\u0103zut \u00een anexa la Ordinul 1855\/2022.<\/p>\n

Angajatorul va avea obliga\u021bia de a \u00eenregistra \u0219i de a \u021bine eviden\u021ba acestor declara\u021bii. Acestea servesc angajatorului care aplic\u0103 scutirea de la suprataxare \u0219i pl\u0103te\u0219te contribu\u021biile CAS \u0219i CASS propor\u021bional cu veniturile s\u0103 demonstreze aplicarea acestei scutiri. Trebuie s\u0103 preciz\u0103m \u00eens\u0103 c\u0103 acest document nu impune angajatului s\u0103 descrie situa\u021bia care determin\u0103 scutirea, respectiv dac\u0103 mai au sau nu alte contracte, dac\u0103 sunt studen\u021bi\/pensionari sau alt\u0103 categorie ce beneficiaz\u0103 de scutire.<\/p>\n

Legea prevede \u00een mod expres c\u0103 documentul se depune lunar \u0219i c\u0103, \u00een absen\u021ba acestuia, angajatorul va pl\u0103ti contribu\u021biile la nivelul salariului minim. Pe de alt\u0103 parte, pentru ca salariatul s\u0103 poat\u0103 completa aceast\u0103 declara\u021bie \u201ep\u00e2n\u0103 la termenul stabilit pentru depunerea acesteia, <\/em>fiecare angajator\/pl\u0103titor de venit elibereaz\u0103 salariatului, la cerere, un document<\/strong> <\/em>din care s\u0103 rezulte nivelul bazei lunare de calcul al contribu\u021biei de asigur\u0103ri sociale<\/strong> <\/em>\u0219i al contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate<\/strong> aferente veniturilor realizate din salarii \u0219i asimilate salariilor<\/em>\u201d<\/p>\n

C<\/strong>\u00e2<\/strong>t timp trebuie p\u0103strat\u0103 de angajator aceast\u0103 declara\u021bie?<\/strong><\/h3>\n

Pentru a evita orice nepl\u0103ceri, angajatorii ar trebui s\u0103 p\u0103streze aceste declara\u021bii cel pu\u021bin pentru perioada termenului de prescrip\u021bie de cinci ani.<\/p>\n

C\u00e2nd nu este necesar\u0103 depunerea declara\u021biei?<\/strong> <\/h3>\n

Salaria\u021bii nu au obliga\u021bia s\u0103 depun\u0103 aceast\u0103 declara\u021bie atunci c\u00e2nd \u201dla unul dintre angajatori\/ pl\u0103titori de venituri, baza lunar\u0103 de calcul al contribu\u021biei de asigur\u0103ri sociale \u0219i al contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate aferente veniturilor realizate din salarii \u0219i asimilate salariilor, corespunz\u0103toare num\u0103rului de zile lucrate \u00een lun\u0103, este cel pu\u021bin egal\u0103 cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103\u201d.<\/p>\n

Ce se \u00eent\u00e2mpl\u0103 dac\u0103 salariatul nu depune aceast\u0103 declara\u021bie?<\/strong><\/h3>\n

\u00cen cazul \u00een care salariatul nu depune declara\u021bia, iar baza de calcul se situeaz\u0103 sub nivelul salarial lunar minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, fiecare angajator\/ pl\u0103titor de venit stabile\u0219te contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate la nivelul salariului minim brut pe \u021bar\u0103 corespunz\u0103tor num\u0103rului zilelor lucr\u0103toare din lun\u0103 \u00een care contractul a fost activ.<\/p>\n

Concret salariatului i se re\u021bin contribu\u021biile la nivelul bazei de calcul aferente venitului realizat, determinat\u0103 potrivit regulilor specifice fiec\u0103rei contribu\u021bii, iar fiecare angajator suport\u0103 diferen\u021ba de contribu\u021bii calculate la nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, conform art. 146 alin. (56<\/sup>) din Codul fiscal.<\/p>\n

Ordinul<\/a> include \u0219i patru exemple de situa\u021bii \u00een care angajatorii pot ob\u021bine scutirea de suprataxare la CAS \u0219i CASS pentru un salariat part-time.<\/p>\n

Photo credit @monsterstudio<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Monitorul Oficial a publicat mar\u021bi, 16 august, Ordinul 1855\/2022 al Ministrului Finan\u021belor privind procedura de aplicare a prevederilor art. 146 alin. (57) lit. e) din Legea nr. 227\/2015 privind Codul fiscal care clarific\u0103 situa\u021bia tax\u0103rii contractelor cu norm\u0103 par\u021bial\u0103. Reamintim c\u0103, \u00een acord cu OG 16\/2022, pentru veniturile aferente lunii august 2022  contribu\u021biile la pensie […]<\/p>\n","protected":false},"author":6,"featured_media":7124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7123","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/08\/procedura-pentru-aplicarea-suprataxarii-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/08\/procedura-pentru-aplicarea-suprataxarii-1024x683.jpg"},"yoast_head":"\nProcedura pentru aplicarea supratax\u0103rii<\/title>\n<meta name=\"description\" content=\"Procedura pentru aplicarea supratax\u0103rii contractelor cu norm\u0103 par\u021bial\u0103 a fost publicat\u0103 s\u0103pt\u0103m\u00e2na aceasta\" \/>\n<meta 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