{"id":7798,"date":"2023-09-30T12:23:01","date_gmt":"2023-09-30T09:23:01","guid":{"rendered":"https:\/\/www.lugera.ro\/blog\/?p=7798"},"modified":"2023-10-13T10:38:51","modified_gmt":"2023-10-13T07:38:51","slug":"beneficiul-fiscal-de-scutire-de-impozit-si-contributii-sociale-obligatorii-pentru-suma-de-200-de-lei-din-salariul-minim-ramane-valabil-in-ciuda-cresterii-salariului-minim","status":"publish","type":"post","link":"https:\/\/www.lugera.ro\/blog\/beneficiul-fiscal-de-scutire-de-impozit-si-contributii-sociale-obligatorii-pentru-suma-de-200-de-lei-din-salariul-minim-ramane-valabil-in-ciuda-cresterii-salariului-minim\/","title":{"rendered":"Beneficiul fiscal de scutire de impozit \u0219i contribu\u021bii sociale obligatorii pentru suma de 200 de lei din salariul minim r\u0103m\u00e2ne valabil \u00een ciuda cre\u0219terii salariului minim"},"content":{"rendered":"<p>\u00cen contextul actual, \u00een care salariul minim cre\u0219te \u00eencep\u00e2nd cu data de 1 octombrie, mul\u021bi se \u00eentreab\u0103 dac\u0103 beneficiul de netaxare pentru suma de 200 de lei din salariul minim va continua. Av\u00e2nd \u00een vedere c\u0103 la acest moment, nu exist\u0103 nicio prevedere \u00een dezbatere care s\u0103 vizeze modificarea sau \u00eencetarea aplic\u0103rii acestei excep\u021bii de netaxare, a\u0219a cum a fost stabilit\u0103 prin <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/262353\" target=\"_blank\" rel=\"noopener\">Ordonan\u021ba de Urgen\u021b\u0103 nr. 168\/2022<\/a>, beneficiul de netaxare va continua s\u0103 se aplice p\u00e2n\u0103 la finalul anului, conform programului stabilit. Atunci c\u00e2nd majorarea salariului minim va intra \u00een vigoare, suma de 200 de lei se va exclude de la calculul impozitelor \u0219i contribu\u021biilor sociale obligatorii pentru cei care \u00eendeplinesc condi\u021biile prev\u0103zute de ordonan\u021b\u0103.<\/p>\n<p>Iat\u0103 principalele aspecte ale acestui beneficiu de netaxare:<\/p>\n<h2><strong> Perioada de aplicare a m\u0103surii<\/strong><\/h2>\n<p>Conform Ordonan\u021bei de Urgen\u021b\u0103 nr. 168\/2022, beneficiul se aplic\u0103 angaja\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een baza unui contract individual de munc\u0103, cu norm\u0103 \u00eentreag\u0103, la locul unde se afl\u0103 func\u021bia de baz\u0103. Acestora nu li se datoreaz\u0103 impozit pe venit \u0219i suma de 200 de lei nu intr\u0103 \u00een calculul contribu\u021biilor sociale obligatorii, at\u00e2ta timp c\u00e2t sunt \u00eendeplinite urm\u0103toarele condi\u021bii:<\/p>\n<ul>\n<li>Nivelul salariului de baz\u0103 brut lunar stabilit \u00een contractul individual de munc\u0103, f\u0103r\u0103 sporuri \u0219i adaosuri, trebuie s\u0103 fie egal cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, stabilit de Guvern.<\/li>\n<li>Venitul brut rezultat din salarii \u0219i venituri asimilate acestora, a\u0219a cum este definit de lege, pentru aceea\u0219i lun\u0103, nu trebuie s\u0103 dep\u0103\u0219easc\u0103 suma de 4.000 de lei.<\/li>\n<li>Aceast\u0103 m\u0103sur\u0103 se aplic\u0103 pentru veniturile din ianuarie p\u00e2n\u0103 \u00een decembrie 2023. Spre deosebire de beneficiul fiscal din a doua jum\u0103tate a anului 2022, angajatorii nu mai au op\u021biunea de a decide dac\u0103 aplic\u0103 sau nu beneficiul, ci sunt obliga\u021bi s\u0103-l aplice atunci c\u00e2nd sunt \u00eendeplinite cerin\u021bele legale.<\/li>\n<\/ul>\n<h2><strong> Ce indemniza\u021bii \u0219i sporuri completeaz\u0103 salariul minim<\/strong><\/h2>\n<p>Beneficiul de 200 de lei netaxabili se aplic\u0103 atunci c\u00e2nd salariul brut este de 3.000 de lei \u0219i suma total\u0103, care include sporurile \u0219i adaosurile (adic\u0103 venitul brut), nu dep\u0103\u0219e\u0219te 4.000 de lei. A\u0219adar, dac\u0103 sporurile \u0219i adaosurile la salariul de baz\u0103 brut se situeaz\u0103 \u00eentre un leu \u0219i 1.000 de lei, atunci beneficiul se aplic\u0103, \u00eens\u0103, dac\u0103 acestea dep\u0103\u0219esc suma de 1.000 de lei, atunci cei 200 de lei netaxabili nu mai sunt valabili. Important de men\u021bionat este c\u0103, chiar dac\u0103 venitul brut total este de p\u00e2n\u0103 \u00een 4.000 de lei, beneficiul nu se aplic\u0103 dac\u0103 salariul de baz\u0103 brut este mai mare de 3.000 de lei. Spre exemplu, dac\u0103 salariul de baz\u0103 brut este de 3.500 de lei, iar veniturile &#8222;extra&#8221; sunt de 500 de lei, beneficiul fiscal nu se aplic\u0103.<\/p>\n<h2><strong><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015.jpg\"><img decoding=\"async\" class=\"alignnone wp-image-7799 size-full lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015.jpg\" alt=\"Beneficiul fiscal de scutire de impozit. Ce indemniza\u021bii \u0219i sporuri completeaz\u0103 salariul minim.\" width=\"1000\" height=\"667\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015.jpg 1000w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015-300x200.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015-768x512.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><strong>Probleme punctuale de aplicare<\/strong><\/h2>\n<p>OUG 168 nu impune beneficiul fiscal doar pentru angaja\u021bii care treceau de la un nivel al salariului minim la altul (de exemplu, de la 2.550 la 3.000 de lei). OUG 168 stabile\u0219te doar c\u0103 nu se poate reduce salariul pentru a aplica acest beneficiu de netaxare. Astfel, salariile trebuie s\u0103 r\u0103m\u00e2n\u0103 &#8222;intacte&#8221; pe tot parcursul anului 2023, altfel beneficiul se pierde din luna \u00een care salariul de baz\u0103 brut dep\u0103\u0219e\u0219te nivelul de 3.000 de lei.<\/p>\n<p>O alt\u0103 nel\u0103murire care a ap\u0103rut \u00een practic\u0103 se refer\u0103 la modul \u00een care aceast\u0103 sum\u0103 este sc\u0103zut\u0103 din salariu. Conform prevederilor ordonan\u021bei, calculul este simplu: se scad 200 de lei din cei 3.000 de lei, iar suma rezultat\u0103, 2.800 de lei, este supus\u0103 taxelor salariale.<\/p>\n<p>Este important de men\u021bionat c\u0103 beneficiul se aplic\u0103 \u0219i angaja\u021bilor care aveau un salariu de 2.750 de lei \u00een luna decembrie 2022, ca urmare a major\u0103rii voluntare cu 200 de lei a salariului minim<\/p>\n<h2><strong>Suma de 200 de lei nu se ia \u00een calcul pentru pensie<\/strong><\/h2>\n<p>Conform clarific\u0103rilor remise de Casa Na\u021bional\u0103 de Pensii Publice pentru angaja\u021bii care lucreaz\u0103 \u00een baza unui contract individual de munc\u0103 cu norm\u0103 \u00eentreag\u0103 la locul unde se afl\u0103 func\u021bia de baz\u0103, nu se datoreaz\u0103 impozit pe venit \u0219i suma de 200 de lei nu intr\u0103 \u00een calculul contribu\u021biilor sociale obligatorii.<\/p>\n<h2><strong><a href=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2010682985.jpg\"><img decoding=\"async\" class=\"alignnone wp-image-7800 size-full lazyload\" data-src=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2010682985.jpg\" alt=\"Beneficiul fiscal de scutire de impozit. Suma de 200 de lei nu se ia \u00een calcul pentru pensie\" width=\"1000\" height=\"689\" data-srcset=\"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2010682985.jpg 1000w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2010682985-300x207.jpg 300w, https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2010682985-768x529.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\/689;\" \/><\/a><\/strong><\/h2>\n<h2><strong>Orele suplimentare pot influen<\/strong><strong>\u021b<\/strong><strong>a acest beneficiu<\/strong><\/h2>\n<p>\u00cen func\u021bie de cuantumul sporurilor acordate pentru munca suplimentar\u0103, beneficiul fiscal poate fi afectat, \u00eens\u0103 o eventual\u0103 dep\u0103\u0219ire \u00ee\u0219i va produce efectele doar \u00een luna respectiv\u0103, nu \u0219i lunile viitoare.<\/p>\n<h2><strong>Beneficiul de 200 de lei netaxabili nu se aplic\u0103 \u00een cazul contractelor de mandat<\/strong><\/h2>\n<p>Beneficiul de netaxare a celor 200 de lei din salariul minim se aplic\u0103 numai veniturilor rezultate din contractele de munc\u0103 \u0219i raporturilor de serviciu. Cu toate acestea, nu se aplic\u0103 indemniza\u021biilor primite de administratori, chiar dac\u0103 acestea se situeaz\u0103 la nivelul salariului minim brut garantat \u00een plat\u0103.<\/p>\n<p>Photo credit <a href=\"https:\/\/www.shutterstock.com\/ro\/catalog\/licenses?q=reporting\" target=\"_blank\" rel=\"noopener\">shutterstock.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00cen contextul actual, \u00een care salariul minim cre\u0219te \u00eencep\u00e2nd cu data de 1 octombrie, mul\u021bi se \u00eentreab\u0103 dac\u0103 beneficiul de netaxare pentru suma de 200 de lei din salariul minim va continua. Av\u00e2nd \u00een vedere c\u0103 la acest moment, nu exist\u0103 nicio prevedere \u00een dezbatere care s\u0103 vizeze modificarea sau \u00eencetarea aplic\u0103rii acestei excep\u021bii de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":7799,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[663],"tags":[],"class_list":["post-7798","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\/10\/shutterstock_2232534015-300x200.jpg","large":"https:\/\/www.lugera.ro\/blog\/wp-content\/uploads\/2023\/10\/shutterstock_2232534015.jpg"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Beneficiul fiscal de scutire de impozit<\/title>\n<meta name=\"description\" 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