{"id":7386,"date":"2023-01-03T10:29:15","date_gmt":"2023-01-03T08:29:15","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7386"},"modified":"2023-02-05T10:33:38","modified_gmt":"2023-02-05T08:33:38","slug":"salariul-minim-2023-este-de-3-000-lei-dar-angajatorii-vor-plati-taxe-doar-pentru-2-800-lei","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/salariul-minim-2023-este-de-3-000-lei-dar-angajatorii-vor-plati-taxe-doar-pentru-2-800-lei\/","title":{"rendered":"Salariul minim 2023 este de 3.000 lei, dar angajatorii vor pl\u0103ti taxe doar pentru 2.800 lei"},"content":{"rendered":"

\u00cencep\u00e2nd cu 1 ianuarie 2023 cuantumul salariului minim brut pe \u0163ar\u0103 s-a majorat la 3.000 de lei. Prin  OUG 168\/2022<\/a> (articolul XXXVII) Guvernul a stabilit c\u0103, \u00een anul 2023, pentru lucr\u0103torii pl\u0103ti\u021bi cu salariul minim brut pe \u021bar\u0103, angajatorii vor datora taxe salariale doar pentru 2.800 de lei. Practic, 200 din cei 3.000 de lei vor fi scuti\u021bi de taxe.<\/p>\n

HG 1.447\/2022<\/a>, care a ap\u0103rut \u00een data de 9 decembrie 2022 \u00een Monitorul Oficial, prevede majorarea salariului minim brut pe \u0163ar\u0103 cu 450 de lei<\/strong>, din ianuarie 2023.<\/p>\n

\u201e\u00cencep\u00e2nd cu data de 1 ianuarie 2023, salariul de baz\u0103 minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 (…) se stabile\u0219te \u00een bani, f\u0103r\u0103 a include sporuri \u0219i alte adaosuri, la suma de<\/em> 3.000 lei lunar<\/strong>, pentru un program normal de lucru \u00een medie de <\/em>165,333<\/strong> <\/em>ore<\/strong> pe lun\u0103, reprezent\u00e2nd <\/em>18,145 lei\/or\u0103<\/strong>.\u201d<\/em><\/p>\n

OUG 168\/2022<\/a> (articolul XXXVII), a stabilit c\u0103, pentru lucr\u0103torii care \u00een 2023 vor avea salariul minim de 3.000 de lei, se vor achita taxe salariale ca pentru 2800 lei, cu respectarea unor condi\u021bii stricte. Mai exact, pentru 200 de lei din salariul minim pe \u021bar\u0103 nu se datoreaz\u0103 impozit pe venit \u0219i contribu\u021bii sociale.<\/p>\n

\u201ePrin derogare de la prevederile art. 146 alin. (5^6) \u0219i ale art. 168 alin. (6^1) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, pentru veniturile aferente anului 2023, nivelul salariului de baz\u0103 minim brut pe \u0163ar\u0103 garantat \u00een plat\u0103 \u00een vigoare \u00een luna pentru care se aplic\u0103 prevederile art. 146 alin. (5^6) \u2013 (5^9) \u0219i ale art. 168 alin. (6^1) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, se diminueaz\u0103 cu suma de 200 lei lunar<\/em>\u201d, stipuleaz\u0103 OUG 168. <\/p>\n

Salariul minim diferen\u021biat pentru domeniul construc\u021biilor \u0219i domeniul agroalimentar<\/strong><\/h2>\n

Prin aceea\u0219i ordonan\u021b\u0103 (articolul XLI) s-a stabilit majorarea salariului minim brut diferen\u021biat din domeniul construc\u021biilor,  de la 3.000 la 4.000 de lei. Pentru domeniul agroalimentar, salariul minim nu a suferit modific\u0103ri\u0219i va r\u0103m\u00e2ne anul viitor tot de 3.000 de lei. <\/p>\n

\"salariul<\/a><\/h2>\n

\u00cen ce condi\u021bii se aplic\u0103 scutirea de taxe<\/strong><\/h2>\n

Scutirea de taxe pentru cei 200 de lei se va aplica \u00een perioada  ianuarie – decembrie 2023<\/strong>. <\/p>\n

Este important s\u0103 preciz\u0103m faptul c\u0103 beneficiul celor 200 de lei netaxabili se va aplica acolo <\/strong>unde nivelul salariului brut este de 3.000, dar, cu tot cu alte sporuri \u0219i adaosuri (adic\u0103 venitul brut) s\u0103 nu dep\u0103\u0219easc\u0103 4.000 de lei inclusiv<\/strong>. <\/p>\n

Condi\u021bia propus\u0103 de Finan\u021be este ca tot anul 2023, salariul s\u0103 nu fie modificat \u00een minus<\/strong>: condi\u021bia de la lit. 1) de mai sus nu se mai consider\u0103 \u00eendeplinit\u0103 dac\u0103 \u201e\u00een perioada cuprins\u0103 \u00eentre data intr\u0103rii \u00een vigoare a prezentei ordonan\u021be de urgen\u021b\u0103 a Guvernului \u0219i 31 decembrie 2023, este diminuat nivelul salariului de baz\u0103 brut lunar stabilit potrivit contractului individual de munc\u0103, f\u0103r\u0103 a include sporuri \u015fi alte adaosuri<\/em>\u201d. <\/p>\n

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

Scutirea de taxe \u00een sectorul agricol, industria alimentar\u0103 \u0219i contracte part-time<\/strong><\/h2>\n

Beneficiul celor 200 de lei f\u0103r\u0103 impozit \u0219i contribu\u021bii obligatorii se va aplica \u0219i:<\/p>\n

\u201ea) <\/em>salaria\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een sectorul agricol \u0219i industria alimentar\u0103 \u0219i nu beneficiaz\u0103 de facilit\u0103\u021bile fiscale<\/strong> prev\u0103zute la art. 60 pct.7, art. 138^2 \u0219i la art. 154 alin. (1) lit. s) din Legea nr. 227\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare;<\/em><\/p>\n

b) <\/em>veniturior din salarii \u015fi asimilate salariilor <\/strong>astfel cum sunt definite la art. 76 alin. (1) – (3) din Legea nr. 227\/2015, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, <\/em>ob\u021binute \u00een baza unui raport de serviciu<\/strong>, potrivit legii<\/em>\u201d.<\/p>\n

Pentru cei cu contracte part-time <\/strong>care sunt pl\u0103ti\u021bi sub minimul pe economie \u0219i ale c\u0103ror contribu\u021bii sociale se calculeaz\u0103, ca regul\u0103, prin raportare la salariul minim, \u00een contextul \u00een care salariul minim brut a ajuns, de la 1 ianuarie, la 3.000 de lei, prin ordonan\u021b\u0103 se propune sc\u0103derea celor 200 de lei din valoarea salariului minim atunci c\u00e2nd se calculeaz\u0103 contribu\u021biile sociale pentru contractele part-time unde opereaz\u0103 suprataxarea<\/a><\/strong>. <\/p>\n

Sursa foto www.freepik.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00cencep\u00e2nd cu 1 ianuarie 2023 cuantumul salariului minim brut pe \u0163ar\u0103 s-a majorat la 3.000 de lei. Prin  OUG 168\/2022 (articolul XXXVII) Guvernul a stabilit c\u0103, \u00een anul 2023, pentru lucr\u0103torii pl\u0103ti\u021bi cu salariul minim brut pe \u021bar\u0103, angajatorii vor datora taxe salariale doar pentru 2.800 de lei. Practic, 200 din cei 3.000 de lei […]<\/p>\n","protected":false},"author":6,"featured_media":7391,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lugera-payroll"],"images":{"medium":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/02\/chefs-protective-masks-gloves-prepare-food-kitchen-restaurant-hotel-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/02\/chefs-protective-masks-gloves-prepare-food-kitchen-restaurant-hotel-1024x683.jpg"},"yoast_head":"\nSalariul minim 2023 este de 3.000 lei<\/title>\n<meta name=\"description\" content=\"Salariul minim 2023 este de 3.000 lei, dar angajatorii vor pl\u0103ti taxe doar pentru 2.800 lei. 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