{"id":7193,"date":"2022-09-28T13:22:40","date_gmt":"2022-09-28T10:22:40","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7193"},"modified":"2022-10-03T14:16:48","modified_gmt":"2022-10-03T11:16:48","slug":"declaratia-part-time-si-noul-tratament-fiscal-aplicabil-contractelor-cu-timp-partial","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/declaratia-part-time-si-noul-tratament-fiscal-aplicabil-contractelor-cu-timp-partial\/","title":{"rendered":"Declaratia part-time \u0219i noul tratament fiscal aplicabil contractelor cu timp par\u021bial"},"content":{"rendered":"

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

\u00cencep\u00e2nd cu 1 august 2022, \u00een acord cu art. 146 alin. (5^6) \u0219i art. 168 alin. (6^1) din Legea 227\/2015, privind Codul Fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, pentru contractele de munc\u0103 cu timp par\u021bial taxele salariale vor fi calculate \u0219i pl\u0103tite cel pu\u021bin la nivelul salariului minim brut pe economie, respectiv 2550 lei.<\/p>\n

C\u00e2nd se depune declara\u021bia pe propria r\u0103spundere?<\/strong><\/h2>\n

Astfel, angaja\u021bii care care lucreaz\u0103 cu norma par\u021bial\u0103 pentru mai mul\u021bi angajatori \u0219i a c\u0103ror baz\u0103 de calcul se situeaz\u0103 sub nivelul salariului minim pe economie trebuie s\u0103 depun\u0103 lunar o declara\u021bie pe propria r\u0103spundere din care s\u0103 rezulte dac\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 a contribu\u021biilor sociale cumulat\u0103 a acestora este cel pu\u021bin egal\u0103 cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 (pentru anul curent, 2022, salariul de baz\u0103 brut stabilit prin Hot\u0103r\u00e2re de Guvern este 2250 de lei).<\/p>\n

C\u00e2nd nu este necesar\u0103 depunerea declara\u021biei?<\/strong><\/h2>\n

\u00cen situa\u021bia \u00een care la unul dintre angajatori, baza lunar\u0103 de calcul a contribu\u021biei de asigur\u0103ri sociale (CAS- 25%) \u0219i cea a contribu\u021biei sociale de s\u0103n\u0103tate (CASS- 10%) aferente veniturilor real\u00edzate din salarii sa asimilate salariilor, corespunz\u0103toare num\u0103rului de zile lucrate din lun\u0103, este cel pu\u021bin egal\u0103 cu salariul minim brut pe \u021bar\u0103 garatat \u00een plata, salaria\u021biii nu sunt obliga\u021bi s\u0103 depun\u0103 declara\u021bia pe propria r\u0103spunere la angajatorul respectiv.<\/p>\n

Ce se \u00eent\u00e2mpl\u0103 dac\u0103 angajatul nu depune declara\u021bia part-time? <\/strong><\/h2>\n

Dac\u0103 salariatul nu depune declara\u021bia pe propria r\u0103spundere sau dac\u0103 salariatul are un singur contract de munc\u0103, fiecare 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 luna \u00een care contractul a fost activ, \u00een situa\u021bia \u00een care baza de calcul a contribu\u021biilor sociale este sub nivelul salariului lunar minim brut pe \u021bar\u0103 garantat \u00een plat\u0103. Astfel, salariatului i se vor re\u021bine contribu\u021biile la nivelul bazei de calcul aferente venitului realizat, determinat\u0103 potrivit regulilor specifice fiec\u0103rei contribu\u021bii, iar fiecare angajator\/pl\u0103titor de venituri suport\u0103 diferen\u021ba de contribu\u021bii calculate p\u00e2n\u0103 la nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103.<\/p>\n

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

Care sunt responsabilit\u0103\u021bile angajatorului? <\/strong><\/h2>\n

Pentru completarea declara\u0163iei pe propria r\u0103spundere p\u00e2n\u0103 la termenul stabilit pentru depunerea acesteia, respectiv p\u00e2n\u0103 la data de 5 a lunii urm\u0103toare, fiecare angajator trebuie s\u0103 elibereze salariatului, la cerere, un document din care s\u0103 rezulte nivelul bazei lunare de calcul al contribu\u0163iei de asigur\u0103ri sociale \u015fi al celei pentru contribu\u0163ia de asigur\u0103ri sociale de s\u0103n\u0103tate<\/em><\/strong> aferente veniturilor realizate din salarii \u015fi asimilate salariilor. Modelul declara\u021biei pe propria r\u0103spundere pe care angajatul trebuie s\u0103 o depun\u0103 la angajator\/pl\u0103titorul de venit se reg\u0103se\u0219te \u00een anexa care face parte din Ordinul 1855\/2022.<\/p>\n

De asemenea, pl\u0103titorii de venituri, au obliga\u0163ia de a \u00eenregistra \u015fi de a \u0163ine eviden\u0163a acestor declara\u0163ii, \u00een vederea \u00eencadr\u0103rii salariatului \u00een situa\u0163ia reglementat\u0103. Ordinul<\/a> prevede faptul c\u0103 \u201e(1) <\/em>Declara\u021bia pe propria r\u0103spundere men\u021bionat\u0103 la art. 2 alin. (1) constituie document justificativ <\/strong>pentru fiecare angajator\/pl\u0103titor de venituri, \u00een vederea stabilirii contribu\u021biei de asigur\u0103ri sociale \u0219i a contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate datorate \u00een conformitate cu prevederile art. 146 alin. (5) \u0219i art. 168 alin. (5) din Codul fiscal, pe perioada \u00een care salariatul se afl\u0103 \u00een situa\u021bia prev\u0103zut\u0103 la art. 146 alin. (57) lit. e) din Codul fiscal.\u201d<\/p>\n

iar<\/p>\n

\u201d(2) Angajatorul\/Pl\u0103titorul de venituri, dup\u0103 caz,<\/em> are obliga\u021bia de a \u00eenregistra \u0219i de a \u021bine eviden\u021ba acestor declara\u021bii<\/strong>, \u00een vederea \u00eencadr\u0103rii salariatului \u00een situa\u021bia reglementat\u0103 la <\/em>art. 146 alin. (57) lit. e) din Codul fiscal<\/a>\u201d.<\/p>\n

Termenul ideal de p\u0103strare ar fi acela de cinci ani pentru c\u0103 acesta este termenul de prescrip\u021bie pentru stabilirea crean\u021belor fiscale stabilit \u00een Codul de procedur\u0103 fiscal\u0103<\/strong>. Dac\u0103 inspectorii fiscali vor veni \u00een control \u0219i doresc s\u0103 vad\u0103 dac\u0103 s-a aplicat corect excep\u021bia de la suprataxare, peste ani de zile, vor cere s\u0103 vad\u0103 aceste documente.<\/p>\n

Modele de calcul<\/strong><\/h2>\n

Ordinul<\/a> con\u021bine \u0219i patru exemple de situa\u021bii \u00een care angajatorii pot ob\u021bine scutirea de la suprataxarea CAS \u0219i CASS pentru un salariat part-time pe care le pute\u021bi consulta aici<\/a>.<\/p>\n

Model declara\u021bie<\/strong><\/h2>\n

Pute\u021bi desc\u0103rca aici<\/a> modelul declara\u021biei prev\u0103zut \u00een anexa la Ordinul 1855\/2022, \u00een format editabil.<\/p>\n

Photo credit – www.freepik.com <\/p>\n","protected":false},"excerpt":{"rendered":"

\u00cencep\u00e2nd cu 1 august 2022, \u00een acord cu art. 146 alin. (5^6) \u0219i art. 168 alin. (6^1) din Legea 227\/2015, privind Codul Fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, pentru contractele de munc\u0103 cu timp par\u021bial taxele salariale vor fi calculate \u0219i pl\u0103tite cel pu\u021bin la nivelul salariului minim brut pe economie, respectiv 2550 lei. C\u00e2nd […]<\/p>\n","protected":false},"author":6,"featured_media":7195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7193","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\/10\/declaratie-part-time1-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2022\/10\/declaratie-part-time1-1024x683.jpg"},"yoast_head":"\nDeclaratia part-time \u0219i noul tratament fiscal pt. part-time<\/title>\n<meta name=\"description\" content=\"Declaratia part-time este depus\u0103 de angaja\u021bii care care lucreaz\u0103 cu norma par\u021bial\u0103 pentru mai mul\u021bi angajatori...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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