Contributii_sociale

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1/27/20

Commitment to ExcellenceCommitment to ExcellenceCommitment to ExcellenceCommitment to Excellence

Exemple

Contributie /

impozit

Cota angajat Cota angajator Limita

Impozit pe salatiu 16%

CAS 10.5% 20.8% ( 25.8%,

30.8%)

Max alulat la 5 sal. me!ii"

eo#omie (2223 lei)

CASS 5.5% 5.2%

Soma$ 0.5% 0.5%

a&a#ta&e sala&ii 0.25%

'ASS 0.85% Max alulat la 12 sala&ii

mi#ime *&ute " sala&iat ( 850

lei !i# ia#ua&ie si +00 lei !i#

iulie 201)

-is si ai!e#te 0.15%0.85%

Mi&ela./au#esumail.om

50


Cazu&i pa&tiula&eVenit Imp/sal CAS CASS Somaj FNUASS Gar

sal

Risc&

acc

iete masa 4

/e#sii p&iate 00 eu&o

/e#sii p&iate 7 e !epaseste 00 eu&o 4 4 4 4 4 4 4

Asi sa#atate olu#ta&a 250 eu&o 4

Asisa#atate olu#ta&a 7 e !epaseste

250 eu&o4 4 4 4 4 4 4

Asiu&a&i 7 altele !eat ele

p&oesio#ala sau !e iata o*liato&ii

4 4 4 4 4 4 4

Ca!ou&i 7 su* 150 lei leii (opii

si emei et.)

Ca!ou&i 7 altele, as sau i# #atu&a 4 4 4 4 4 4 4


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Cazu&i pa&tiula&e

Venit Imp/sal CAS CASS Somaj FNUASS Garsal

Risc&

acc

Masi#a, teleo#, pe&mise !e alato&ie 7

!eplasa&e asaoie, in interes e

ser!iciu

Masi#a, teleo#, a*o#ame#te

(t&a#spo&t, spa et.) altele !eat

ele i# i#te&es pe&so#al

4 4 4 4 4 4 4

9iua 7 su* 2.5 o&i #iel leal pe#t&u

sala&iati si pe&soa#e asimilate

9iua 7 peste 2.5 o&i #iel leal pe#t&u

sala&iati si pe&soa#e asimilate4 4 4 4 4 4 4

A$utoa&e soiale, !e i#mo&ma#ta&e alte

sume soiale C. is


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Cazu&i pa&tiula&eVenit Imp/sal CAS CASS Somaj FNUASS Gar

sal

Risc&

acc

Indemnizatie de neconcurenta 4 4

Administratori, membrii in consiliu desupraveghere

4 4 4 4

Membrii cenzorat si comitet de audit 4 4 4

Directori, membrii directorat 4 4 4 4 4 4

Plati compensatorii 4 4 4 4

Sumele primite de membrii fondatori

ai societilor comerciale constituiteprin subscripie public

4

Sumele care nu sunt considerateavanataje in natura


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