{"id":7441,"date":"2023-02-22T10:20:19","date_gmt":"2023-02-22T08:20:19","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7441"},"modified":"2023-03-16T11:08:48","modified_gmt":"2023-03-16T09:08:48","slug":"partea-din-bacsis-ce-depaseste-15-din-consumatie-poate-fi-considerata-venit-salarial-pentru-care-trebuie-platite-si-contributii-sociale","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/partea-din-bacsis-ce-depaseste-15-din-consumatie-poate-fi-considerata-venit-salarial-pentru-care-trebuie-platite-si-contributii-sociale\/","title":{"rendered":"Partea din bac\u0219i\u0219 ce dep\u0103\u0219e\u0219te 15% din consuma\u021bie poate fi considerat\u0103 venit salarial pentru care trebuie pl\u0103tite \u0219i contribu\u021bii sociale"},"content":{"rendered":"<p style=\"text-align: justify;\">De la 1 ianuarie 2023 se aplic\u0103 <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263133\" target=\"_blank\" rel=\"noopener\">Legea 376\/2022<\/a>, care prevede c\u0103&nbsp;<strong>veniturile din bac\u0219i\u0219uri sunt considerate venituri din alte surse<\/strong>&nbsp;pentru care salaria\u021bii restaurantelor \u0219i barurilor datoreaz\u0103 numai impozitul de 10%.<\/p>\n<p style=\"text-align: justify;\">\u00cen acord cu actul normativ, atunci c\u00e2nd decid s\u0103 lase bac\u0219i\u0219, clien\u021bii restaurantelor \u0219i barurilor au dou\u0103 variante &#8211; <strong>varianta procentual\u0103<\/strong>&nbsp;(\u00eentre 0% \u0219i 15%) sau <strong>varianta unei sume fixe<\/strong>, \u00eens\u0103 nu stipuleaz\u0103 clar ce se \u00eent\u00e2mpl\u0103 \u00een situa\u021bia \u00een care ace\u0219tia las\u0103 mai mult.<\/p>\n<p style=\"text-align: justify;\"><em>\u201eOperatorii economici (&#8230;) au obliga\u021bia de a \u00eenm\u00e2na clientului o not\u0103 de plat\u0103, \u00een prealabil emiterii bonului fiscal, \u00een care sunt prev\u0103zute rubrici destinate alegerii de c\u0103tre client a nivelului bac\u0219i\u0219ului oferit,&nbsp;<\/em><strong>\u00eentre&nbsp;0% \u0219i 15% din valoarea consuma\u021biei<\/strong><em>. Nota de plat\u0103 trebuie s\u0103 con\u021bin\u0103 \u0219i o alt\u0103 rubric\u0103 \u00een care clientul s\u0103 poat\u0103 \u00eenscrie suma oferit\u0103 drept bac\u0219i\u0219, \u00een valoare absolut\u0103, dac\u0103 acesta opteaz\u0103 pentru acest mod de stabilire a valorii bac\u0219i\u0219ului acordat\u201d<\/em>, prevede Legea 376\/2022.<\/p>\n<p style=\"text-align: justify;\">A\u0219adar, to\u021bi banii vor ajunge la angajator odat\u0103 cu nota de plata, iar acesta \u00eei va distribui ulterior angaja\u021bilor dup\u0103 ce vireaz\u0103 statului impozitul pentru ace\u0219ti bani.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Codurile CAEN c\u0103rora li se aplic\u0103 Legea 376\/2022<\/strong><\/h2>\n<p style=\"text-align: justify;\">Legea se aplic\u0103 exclusiv societ\u0103\u021bilor care au codurile CAEN: 5610 \u2013 Restaurante \u0219i respectiv 5630 \u2013 Baruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor.<\/p>\n<h2 style=\"text-align: justify;\">Fiscalizarea bac\u0219i\u0219ului \u00een cazul localurilor care fac livr\u0103ri la domiciliu \u0219i pentru alte tipuri de afaceri<\/h2>\n<p style=\"text-align: justify;\">Excep\u021bie de la fiscalizarea bac\u0219i\u0219ului fac localurile care fac livr\u0103ri la domiciliu \u2013 situa\u021bie \u00een care, fiscalizarea bac\u0219i\u0219ului este complet op\u021bional\u0103, iar \u00een &nbsp;cazul altor tipuri de afaceri \u00een care se acord\u0103, de obicei, bac\u0219i\u0219 pentru prestarea serviciilor fiscalizarea acestuia <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263133\" target=\"_blank\" rel=\"noopener\">Legea 376\/2022<\/a> nu se aplic\u0103.<\/p>\n<h2 style=\"text-align: justify;\"><strong><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_1090540772.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-7443 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_1090540772.jpg\" alt=\"bacsis restaurant\" width=\"1000\" height=\"667\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_1090540772.jpg 1000w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_1090540772-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_1090540772-768x512.jpg 768w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1000px; --smush-placeholder-aspect-ratio: 1000\/667;\" \/><\/a><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><strong>Legea bac\u0219i\u0219ului nu se aplic\u0103 \u0219i zilierilor care lucreaz\u0103 \u00een restaurante sau baruri<\/strong><\/h2>\n<p style=\"text-align: justify;\">De\u0219i&nbsp;<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/127831\" target=\"_blank\" rel=\"noopener\">Legea nr. 52\/2011<\/a>&nbsp;(munca zilier\u0103) include&nbsp; \u201erestaurante \u2013 clasa 5610\u201d \u0219i \u201ebaruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor \u2013 clasa 5630\u201d ca fiind domenii \u00een care este permis\u0103 munca zilier\u0103, iar Legea bac\u0219i\u0219ului vizeaz\u0103 tocmai acele activit\u0103\u021bi corespunz\u0103toare codurilor CAEN: 5610 \u2013&nbsp;\u00abRestaurante\u00bb, 5630 \u2013 \u00abBaruri \u0219i alte activit\u0103\u021bi de servire a b\u0103uturilor,\u00bb <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/263133\">Legea 376<\/a> face referire doar la salaria\u021bi.<\/p>\n<p style=\"text-align: justify;\">Practic, aceasta \u00eenseamn\u0103 c\u0103 salariatul are obliga\u021bia s\u0103 depun\u0103 banii acorda\u021bi ca bac\u0219i\u0219 la angajator, pe c\u00e2nd zilierul \u00eei poate p\u0103stra ca p\u00e2n\u0103 acum.<\/p>\n<h2 style=\"text-align: justify;\"><strong><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_172438112.jpg\"><img decoding=\"async\" class=\"alignnone size-full wp-image-7442 lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_172438112.jpg\" alt=\"zilieri bacsis\" width=\"1000\" height=\"667\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_172438112.jpg 1000w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_172438112-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_172438112-768x512.jpg 768w\" data-sizes=\"(max-width: 1000px) 100vw, 1000px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1000px; --smush-placeholder-aspect-ratio: 1000\/667;\" \/><\/a><\/strong><\/h2>\n<h2 style=\"text-align: justify;\"><strong>Cum vor fi distribuite sumele primite ca bac\u0219i\u0219<\/strong><\/h2>\n<p style=\"text-align: justify;\">Legea nu precizeaz\u0103 cum vor fi \u00eemp\u0103r\u021bite sumele primite de la clien\u021bi, l\u0103s\u00e2ndu-l pe angajator s\u0103 decid\u0103 \u0219i oblig\u00e2ndu-l s\u0103 implementeze o procedur\u0103 care s\u0103 integreze at\u00e2t opinia contabilului, c\u00e2t \u0219i pe cea a specialistului \u00een rela\u021bii de munc\u0103.&nbsp;<\/p>\n<p style=\"text-align: justify;\">\u201e<em>Sumele provenite din \u00eencasarea bac\u0219i\u0219ului&nbsp;se \u00eenregistreaz\u0103 \u00een contabilitatea operatorilor economici pe seama conturilor de datorii&nbsp;folosind un analitic distinct \u0219i&nbsp;<\/em><strong>se distribuie integral salaria\u021bilor, pe baza unei eviden\u021be nominale a acestora<\/strong><em>. Operatorii economici stabilesc, printr-un&nbsp;<\/em><strong>regulament intern<\/strong><em>, procedura \u0219i modalitatea de distribuire c\u0103tre salaria\u021bi a sumelor <\/em><em>provenite din \u00eencasarea bac\u0219i\u0219ului,<\/em>\u201d prevede Legea.<\/p>\n<p style=\"text-align: justify;\">Conform actului normativ care se aplic\u0103 de la&nbsp;1 ianuarie 2023, <strong>veniturile din bac\u0219i\u0219uri sunt considerate venituri din alte surse<\/strong>&nbsp;pentru care salaria\u021bii restaurantelor \u0219i barurilor datoreaz\u0103 numai impozitul de 10%. Nu se face nicio diferen\u021biere expres\u0103 de tratament fiscal \u00een func\u021bie de nivelul bac\u0219i\u0219ului \u00eencasat, \u00eens\u0103 fiscali\u0219tii atrag aten\u021bia c\u0103, dac\u0103 vorbim de un bac\u0219i\u0219 de peste 15% din consuma\u021bie,&nbsp;partea care dep\u0103\u0219e\u0219te acel procent ar putea<strong> fi considerat\u0103 venit salarial<\/strong>. Implicit, \u00een aceasta situa\u021bie ar trebui s\u0103 se datoreze nu doar impozitul pe venit, ci&nbsp;<strong>\u0219i contribu\u021biile sociale<\/strong>.<\/p>\n<p>Susa foto <a href=\"https:\/\/www.shutterstock.com\/ro\/search\/tips-restaurant\" target=\"_blank\" rel=\"noopener\">shutterstock.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De la 1 ianuarie 2023 se aplic\u0103 Legea 376\/2022, care prevede c\u0103&nbsp;veniturile din bac\u0219i\u0219uri sunt considerate venituri din alte surse&nbsp;pentru care salaria\u021bii restaurantelor \u0219i barurilor datoreaz\u0103 numai impozitul de 10%. \u00cen acord cu actul normativ, atunci c\u00e2nd decid s\u0103 lase bac\u0219i\u0219, clien\u021bii restaurantelor \u0219i barurilor au dou\u0103 variante &#8211; varianta procentual\u0103&nbsp;(\u00eentre 0% \u0219i 15%) sau [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":7444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7441","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\/03\/shutterstock_446627950-300x169.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/03\/shutterstock_446627950.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impozitare bac\u0219i\u0219<\/title>\n<meta name=\"description\" content=\"Partea din bac\u0219i\u0219 ce dep\u0103\u0219e\u0219te 15% din consuma\u021bie poate fi considerat\u0103 venit salarial pentru care trebuie pl\u0103tite \u0219i contribu\u021bii sociale\" \/>\n<meta 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