{"id":527,"date":"2024-04-03T08:46:36","date_gmt":"2024-04-03T06:46:36","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=527"},"modified":"2025-02-05T12:16:09","modified_gmt":"2025-02-05T10:16:09","slug":"buletin-informativ-05-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-05-2024\/","title":{"rendered":"Buletin informativ 05\/2024"},"content":{"rendered":"<div class=\"wp-block-post-author\"><div class=\"wp-block-post-author__avatar\"><img alt='' src='https:\/\/secure.gravatar.com\/avatar\/e82f2c3a815d502be7669919e815af0cc255f7281fbe5c149293517033fee54c?s=48&#038;d=mm&#038;r=g' srcset='https:\/\/secure.gravatar.com\/avatar\/e82f2c3a815d502be7669919e815af0cc255f7281fbe5c149293517033fee54c?s=96&#038;d=mm&#038;r=g 2x' class='avatar avatar-48 photo' height='48' width='48' \/><\/div><div class=\"wp-block-post-author__content\"><p class=\"wp-block-post-author__byline\">Expert Fiscal \u0219i Expert Legisla\u0163ia Muncii, acreditat UNELM<\/p><p class=\"wp-block-post-author__name\">Ana Florina Carp<\/p><\/div><\/div>\n\n<div class=\"wp-block-post-date\"><time datetime=\"2024-04-03T08:46:36+02:00\">03\/04\/2024<\/time><\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>CONCEDIUL DE MATERNITATE \u020aN 2024<\/strong><\/h2>\n\n\n\n<p>Reglementat de OUG 158\/2005 privind concediile \u015fi indemniza\u0163iile de asigur\u0103ri sociale de s\u0103n\u0103tate, concediul de maternitate are o <strong>durat\u01ce de 126 de zile calendaristice<\/strong> \u0219i este format din:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>concediul pentru sarcin\u01ce<\/strong>, cu o durat\u01ce de <strong>63 de zile calendaristice<\/strong>, ce se acord\u01ce \u020bnainte de na\u0219tere, \u0219i<\/li>\n\n\n\n<li><strong>concediul pentru l\u01ceuzie<\/strong>, cu o durat\u01ce de <strong>63 de zile calendaristice<\/strong>, ce se acord\u01ce dup\u01ce na\u0219tere.<\/li>\n<\/ul>\n\n\n\n<p>Concediile pentru sarcin\u0103 \u015fi l\u0103uzie se pot compensa \u00eentre ele, \u00een func\u0163ie de recomandarea medicului \u015fi de op\u0163iunea persoanei beneficiare, astfel \u020bnc\u00e2t <strong>durata minim\u0103 obligatorie a concediului de l\u0103uzie s\u01ce fie de 42 de zile calendaristice<\/strong>.<\/p>\n\n\n\n<p class=\"has-pale-cyan-blue-background-color has-background\"><strong>Alte aspecte privind concediul de maternitate<\/strong><\/p>\n\n\n\n<p>Concediul de maternitate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>este un drept al femeilor \u020bns\u01cercinate \u0219i m\u01cemicilor;<\/li>\n\n\n\n<li>se acord\u01ce \u020bn baza certificatului de concediu medical eliberat de medicul de familie sau medicul curant de specialitate obstetric\u01ce-ginecologie, av\u00e2nd <strong>cod de indemniza\u0163ie 08<\/strong> \u0219i <strong>cod de diagnostic 995<\/strong>;<\/li>\n\n\n\n<li>este o <strong>cauz\u01ce de suspendare de drept<\/strong> a contractului individual de munc\u01ce;<\/li>\n\n\n\n<li>nu se transmite \u020bn Registrul general de eviden\u0163\u01ce a salaria\u0163ilor \u2013 Revisal;<\/li>\n\n\n\n<li>se consider\u01ce perioad\u01ce de activitate prestat\u01ce \u0219i se ia \u020bn calcul la stabilirea duratei concediului de odihn\u01ce anual;<\/li>\n\n\n\n<li>\u020bntrerupe concediul de odihn\u01ce \u020bn situa\u0163ia \u020bn care intervine \u020bn timpul efectu\u01cerii lui;<\/li>\n\n\n\n<li>la cererea persoanei cu handicap, se poate acorda \u020bncep\u00e2nd cu luna a 6-a de sarcin\u01ce.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-pale-cyan-blue-background-color has-background\"><strong>Condi\u0163ii de acordare<\/strong><\/p>\n\n\n\n<p>Pentru a beneficia de concediu pentru sarcin\u01ce \u0219i l\u01ceuzie, asiguratele trebuie s\u01ce \u020bndeplineasc\u01ce urm\u01cetoarele condi\u0163ii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u01ce aib\u01ce domiciliul sau re\u0219edin\u0163a pe teritoriul Rom\u00e2niei;<\/li>\n\n\n\n<li>s\u01ce aib\u01ce un <strong>stagiu minim de asigurare de 6 luni <\/strong>realizate \u020bn ultimele 12 luni, anterioare lunii pentru care se acord\u01ce concediul de maternitate.<\/li>\n\n\n\n<li>s\u01ce prezinte <strong>adeverin\u0163\u01ce<\/strong> de la pl\u01cetitorul de indemniza\u0163ii de asigur\u01ceri sociale, din care s\u0103 reias\u0103 num\u0103rul de zile de concediu de incapacitate temporar\u0103 de munc\u0103 avute \u00een ultimele 12\/24 luni.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-pale-cyan-blue-background-color has-background\"><strong>Indemniza\u0163ia de maternitate \u2013 regim fiscal<\/strong><\/p>\n\n\n\n<p>Pe toat\u01ce durata concediului de sarcin\u01ce \u0219i l\u01ceuzie, asiguratele primesc o indemniza\u0163ie de maternitate, al c\u01cerei <strong>cuantum brut lunar este de 85% din media veniturilor brute lunare pe ultimele 6 luni<\/strong>, anterioare lunii pentru care se acord\u01ce concediul de maternitate, p\u00e2n\u01ce la limita a 12 salarii minime brute pe \u0163ar\u01ce lunar.<br>Indemniza\u0163ia de concediu de maternitate:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se pl\u01cete\u0219te de angajator;<\/li>\n\n\n\n<li>se suport\u01ce integral din bugetul FNUASS.<\/li>\n<\/ul>\n\n\n\n<p>Astfel c\u01ce, angajatorul va depune la Casa de S\u01cen\u01cetate solicitarea de recuperare a sumelor pl\u01cetite cu titlu de indemniza\u0163ie pentru concediu de maternitate. Vezi \u0219i <a href=\"https:\/\/blog.fgo.ro\/buletin-informativ-04-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">articolul despre recuperarea acestor sume<\/a>.<br>Potrivit prevederilor Codului Fiscal, \u020bn vigoare la aceast\u01ce dat\u01ce, indemniza\u0163ia de concediu de maternitate are urm\u01cetorul regim fiscal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>este inclus\u01ce \u020bn baza de calcul a contribu\u0163iei de asigur\u01ceri sociale (CAS);<\/li>\n\n\n\n<li>suport\u01ce contribu\u0163ia de asigur\u01ceri sociale de s\u01cen\u01cetate (CASS), prevedere ce se aplic\u01ce \u020bncep\u00e2nd cu veniturile aferente lunii ianuarie 2024.<\/li>\n\n\n\n<li>nu se impoziteaz\u01ce;<\/li>\n\n\n\n<li>nu intr\u01ce \u020bn baza de calcul a contribu\u0163iei asigur\u01cetorii pentru munc\u01ce (CAM).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Denumire venit<\/td><td>CAS<\/td><td>CASS<\/td><td>Impozit venit<\/td><td>CAM<\/td><\/tr><tr><td><strong>Indemniza\u0163ie de maternitate<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>NU<\/strong><\/td><td><strong>NU<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Cite\u0219te \u0219i articolul despre <a href=\"https:\/\/blog.fgo.ro\/buletin-informativ-04-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">Recuperarea indemniza\u021biilor de concedii medicale din FNUASS<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-ba2638f44b21ea231839517d190e48bd\"><small>Not\u0103: autorul nu este r\u0103spunz\u0103tor pentru nicio pierdere cauzat\u0103 vreunei persoane juridice sau fizice, care ac\u0163ioneaz\u0103 sau se ab\u0163ine de la ac\u0163iuni ca urmare a citirii informa\u0163iilor din acest buletin informativ.<\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CONCEDIUL DE MATERNITATE \u020aN 2024 Reglementat de OUG 158\/2005 privind concediile \u015fi indemniza\u0163iile de asigur\u0103ri sociale de s\u0103n\u0103tate, concediul de maternitate are o durat\u01ce de 126 de zile calendaristice \u0219i este format din: Concediile pentru sarcin\u0103 \u015fi l\u0103uzie se pot compensa \u00eentre ele, \u00een func\u0163ie de recomandarea medicului \u015fi de op\u0163iunea persoanei beneficiare, astfel \u020bnc\u00e2t [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":371,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[85],"tags":[130,131,132],"class_list":["post-527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-concediu-de-maternitate","tag-fnuass","tag-indemnizatie-concediu"],"jetpack_featured_media_url":"https:\/\/www.fgo.ro\/blog\/wp-content\/uploads\/2024\/03\/legislatie-buletin-informativ.png","_links":{"self":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/527","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/comments?post=527"}],"version-history":[{"count":8,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/527\/revisions"}],"predecessor-version":[{"id":1028,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/527\/revisions\/1028"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media\/371"}],"wp:attachment":[{"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/media?parent=527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}