{"id":7157,"date":"2022-09-05T19:27:21","date_gmt":"2022-09-05T16:27:21","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7157"},"modified":"2022-09-26T19:52:16","modified_gmt":"2022-09-26T16:52:16","slug":"deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023\/","title":{"rendered":"Deducerea personal\u0103 &#8211; ce este, \u00een ce condi\u021bii se acord\u0103 \u0219i cum se calculeaz\u0103 \u00eencep\u00e2nd cu luna ianuarie 2023?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00cen acord cu OG 16\/2022 publicat\u0103 \u00een luna iulie a.c., sistemul de acordare a deducerilor personale \u00een cazul salaria\u021bilor a fost revizuit complet. Astfel Ordonan\u021ba stabile\u0219te c\u0103, \u00eencep\u00e2nd cu veniturile aferente lunii ianuarie 2023, deducerile personale vor avea 2 componente:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deducerea personal\u0103 de baz\u0103<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deducerea personal\u0103 suplimentar\u0103<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Ce este deducerea personal\u0103?&nbsp;<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Angaja\u021bii au dreptul la deducerea din venitul net lunar din salarii a unei sume sub form\u0103 de deducere personal\u0103, acordat\u0103 pentru fiecare lun\u0103 a perioadei impozabile numai pentru veniturile din salarii la locul unde se afl\u0103 func\u0163ia de baz\u0103.&nbsp;<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Cum se calculeaz\u0103 deducerile personale?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deducerea personal\u0103 cuprinde deducerea personal\u0103 de baz\u0103 \u0219i deducerea personal\u0103 suplimentar\u0103 \u0219i se acord\u0103 \u00een limita venitului impozabil lunar realizat.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Contribuabilii care realizeaz\u0103 un venit lunar brut de p\u00e2n\u0103 la 2.000 de lei peste nivelul salariului de baz\u0103 minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 aprobat prin hot\u0103r\u00e2re a Guvernului, \u00een vigoare \u00een luna de realizare a venitului, inclusiv, deducerile personale de baz\u0103 se stabilesc potrivit urm\u0103torului tabel.&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00cen situa\u021bia \u00een care, \u00een cursul aceleia\u0219i luni, se utilizeaz\u0103 mai multe valori ale salariului minim brut pe \u021bar\u0103, se ia \u00een calcul valoarea cea mai mic\u0103 a salariului minim brut pe \u021bar\u0103.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Pentru contribuabilii care realizeaza venituri brute lunare din salarii de peste nivelul de 2.000 lei NU se acorda deducerea personal\u0103 de baz\u0103.<\/b><\/p>\n<div id=\"attachment_7159\" style=\"width: 710px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1.jpg\"><img decoding=\"async\" aria-describedby=\"caption-attachment-7159\" class=\"wp-image-7159 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1-1024x683.jpg\" alt=\"deducerea personal\u01032\" width=\"700\" height=\"467\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1-1024x683.jpg 1024w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1-768x512.jpg 768w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-1.jpg 1224w\" data-sizes=\"(max-width: 700px) 100vw, 700px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 700px; --smush-placeholder-aspect-ratio: 700\/467;\" \/><\/a><p id=\"caption-attachment-7159\" class=\"wp-caption-text\">&nbsp;<\/p><\/div>\n<h2 style=\"text-align: justify;\"><b>Care sunt categoriile de persoane care se \u00eencadreaz\u0103 ca persoane \u00een \u00eentre\u021binere&nbsp;<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201dPersoana \u00een \u00eentre\u021binere poate fi so\u021bia\/so\u021bul, copiii sau al\u021bi membri de familie, rudele contribuabilului sau ale so\u021bului\/so\u021biei acestuia p\u00e2n\u0103 la gradul al doilea inclusiv, ale c\u0103rei venituri, impozabile \u0219i neimpozabile, nu dep\u0103\u0219esc lunar 20% din salariul de baz\u0103 minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, cu excep\u021bia veniturilor prev\u0103zute la art. 62 lit. o), w) \u0219i x) \u0219i\/sau a pensiilor de urma\u0219 cuvenite conform legii, precum \u0219i a presta\u021biilor sociale acordate potrivit&nbsp;<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/252019\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">art. 58 din Legea nr. 448\/2006<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;privind protec\u021bia \u0219i promovarea drepturilor persoanelor cu handicap, republicat\u0103, cu modific\u0103rile \u0219i complet\u0103rile ulterioare,\u201d potrivit <\/span><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_11022020.htm\"><span style=\"font-weight: 400;\">Codului Fiscal<\/span><\/a><span style=\"font-weight: 400;\">.&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00cen cazul \u00een care o persoan\u0103 este \u00eentre\u021binut\u0103 de mai mul\u021bi contribuabili, deducerea personal\u0103 de baz\u0103 se atribuie unui singur angajat conform \u00een\u021belegerii dintre p\u0103r\u021bi, \u00een acord cu pct. 40 (6) care modific\u0103 art. 77 din&nbsp;<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/256327\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Legea nr. 227\/2015 privind Codul fiscal<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Excep\u021bie face situa\u021bia copiilor <\/span><b>minori<\/b><span style=\"font-weight: 400;\">, \u00een v\u00e2rst\u0103 de p\u00e2n\u0103 la 18 ani \u00eemplini\u021bi, care sunt considera\u021bi conform legii \u201d\u00eentre\u021binu\u021bi,\u201d iar ambii p\u0103rin\u021bi pot beneficia de deducere personal\u0103 de baz\u0103 dac\u0103 veniturile acestora se \u00eencadreaz\u0103 \u00een plafoanele men\u021bionate anterior.&nbsp;<\/span><i><span style=\"font-weight: 400;\">\u201dPentru copiii minori ai contribuabililor, suma reprezent\u00e2nd deducerea personal\u0103 de baz\u0103 se atribuie fiec\u0103rui contribuabil \u00een \u00eentre\u021binerea c\u0103ruia\/c\u0103rora se afl\u0103 ace\u0219tia.\u201d<\/span><\/i><\/p>\n<h2 style=\"text-align: justify;\"><b>Deducerea personal\u0103 de baz\u0103 se acord\u0103 pentru anul fiscal \u00een care acestea au fost \u00eentre\u021binute<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deducerea personal\u0103 de baz\u0103 se acord\u0103 pentru persoanele aflate \u00een \u00eentre\u021binerea contribuabilului, pentru acea perioad\u0103 impozabil\u0103 din anul fiscal \u00een care acestea au fost \u00eentre\u021binute, iar perioada se rotunje\u0219te la luni \u00eentregi \u00een favoarea contribuabilului.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nu sunt considerate persoane aflate in intretinere persoanele fizice care detin terenuri agricole si silvice in suprafata de peste 10.000 m^2 in zonele colinare si de ses si de peste 20.000 m^2 in zonele montane.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Cum se acord\u0103 deducerea personal\u0103 suplimentar\u0103?<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3.jpg\"><img decoding=\"async\" class=\"aligncenter wp-image-7160 size-large lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3-1024x683.jpg\" alt=\"deducerea personal\u01033\" width=\"1024\" height=\"683\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3-1024x683.jpg 1024w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3-768x512.jpg 768w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-3.jpg 1440w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/683;\" \/><\/a>Deducerea personal\u0103 suplimentar\u0103 se va acorda astfel:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>15% din salariul de baz\u0103 minim brut pe \u021bar\u0103<\/b><span style=\"font-weight: 400;\">&nbsp;pentru persoanele fizice cu v\u00e2rsta de p\u00e2n\u0103 la 26 de ani, care realizeaz\u0103 venituri din salarii al c\u0103ror nivel este de p\u00e2n\u0103 la nivelul de 2.000 de lei peste nivelul salariului de baz\u0103 minim brut pe \u021bar\u0103;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>100 de lei lunar<\/b><span style=\"font-weight: 400;\">&nbsp;pentru fiecare copil cu v\u00e2rsta de p\u00e2n\u0103 la 18 de ani, dac\u0103 acesta este \u00eenscris \u00eentr-o unitate de \u00eenv\u0103\u021b\u0103m\u00e2nt, p\u0103rintelui (adoptatorului, celui ce \u00eel are \u00een plasament sau tutel\u0103) care realizeaz\u0103 venituri din salarii, indiferent de nivelul acestora.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deducerea personal\u0103 suplimentar\u0103 de 100 de lei lunar se va acorda doar unuia dintre p\u0103rin\u021bi, \u00een cazul \u00een care copilul este \u00eentre\u021binut de ambii p\u0103rin\u021bi, prin prezentarea documentului care atest\u0103 \u00eenscrierea copilului la \u0219coal\u0103 \u0219i a unei declara\u021bii pe propria r\u0103spundere din partea p\u0103rintelui beneficiar. \u00cen situa\u021bia \u00een care p\u0103rintele desf\u0103\u0219oar\u0103 activitate la mai mul\u021bi angajatori, \u00een plus fa\u021b\u0103 de aceste documente, p\u0103rintele care beneficiaz\u0103 de deducerea personal\u0103 suplimentar\u0103 are obliga\u021bia s\u0103 declare c\u0103 nu beneficiaz\u0103 de astfel de deduceri de la un alt angajator.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00cen prezent,&nbsp;<\/span><a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/256327\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Codul fiscal<\/span><\/a><span style=\"font-weight: 400;\">&nbsp;stabile\u0219te c\u0103 salaria\u021bii care au un&nbsp;venit lunar brut de p\u00e2n\u0103 la 1.950 de lei, inclusiv, pot beneficia de o deducere personal\u0103&nbsp;de la 510 p\u00e2n\u0103 la 1.310 lei, \u00een func\u021bie num\u0103rul de persoane aflate \u00een \u00eentre\u021binere.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pentru contribuabilii care realizeaz\u0103 venituri brute lunare din salarii cuprinse \u00eentre 1.951 lei \u0219i 3.600 lei, inclusiv, deducerile personale sunt degresive fa\u021b\u0103 de cele de mai sus, iar pentru cei cu venituri brute de peste 3.600 lei nu se acord\u0103 deducerea personal\u0103.<\/span><\/p>\n<p style=\"text-align: justify;\"><b><i>Deducerile personale vor fi calculate dup\u0103 noile reguli&nbsp;prev\u0103zute OG 16\/2022&nbsp;\u00eencep\u00e2nd cu veniturile aferente lunii ianuarie 2023.<\/i><\/b><\/p>\n<p>Photo credit <a href=\"https:\/\/www.freepik.com\/\" target=\"_blank\" rel=\"noopener\">www.freepik.com&nbsp; &nbsp;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen acord cu OG 16\/2022 publicat\u0103 \u00een luna iulie a.c., sistemul de acordare a deducerilor personale \u00een cazul salaria\u021bilor a fost revizuit complet. Astfel Ordonan\u021ba stabile\u0219te c\u0103, \u00eencep\u00e2nd cu veniturile aferente lunii ianuarie 2023, deducerile personale vor avea 2 componente: Deducerea personal\u0103 de baz\u0103 Deducerea personal\u0103 suplimentar\u0103 Ce este deducerea personal\u0103?&nbsp; Angaja\u021bii au dreptul la [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":7158,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7157","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\/09\/deducerea-personala-2-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-2-1024x683.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deducerea personal\u0103 ce este, c\u00e2nd se acord\u0103, cum se calculeaz\u0103?<\/title>\n<meta name=\"description\" content=\"\u00cencep\u00e2nd cu luna feb. 2023, deducerile personale vor avea 2 componente: deducerea personal\u0103 de baz\u0103 \u0219i deducerea personal\u0103 suplimentar\u0103.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lugera.ro\/blog\/deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Deducerea personal\u0103 ce este, c\u00e2nd se acord\u0103, cum se calculeaz\u0103?\" \/>\n<meta property=\"og:description\" content=\"\u00cencep\u00e2nd cu luna feb. 2023, deducerile personale vor avea 2 componente: deducerea personal\u0103 de baz\u0103 \u0219i deducerea personal\u0103 suplimentar\u0103.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lugera.ro\/blog\/deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Lugera The People Republic&#039;s Blog\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-05T16:27:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-26T16:52:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/09\/deducerea-personala-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1400\" \/>\n\t<meta property=\"og:image:height\" content=\"934\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lugera\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lugera\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minute\" \/>\n<script nonce="f0bb1433c3f6756f838fe91e681c5a7c"  type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.lugera.ro\/blog\/deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.lugera.ro\/blog\/deducerea-personala-ce-este-in-ce-conditii-se-acorda-si-cum-se-calculeaza-incepand-cu-luna-ianuarie-2023\/\"},\"author\":{\"name\":\"Lugera\",\"@id\":\"https:\/\/www.lugera.ro\/blog\/#\/schema\/person\/e3763ed8c29b2627c4aeb07475bcab03\"},\"headline\":\"Deducerea personal\u0103 &#8211; 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