{"id":637,"date":"2024-04-15T13:39:22","date_gmt":"2024-04-15T11:39:22","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=637"},"modified":"2025-02-05T12:15:27","modified_gmt":"2025-02-05T10:15:27","slug":"buletin-informativ-06-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-06-2024\/","title":{"rendered":"Buletin informativ 06\/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\n<h2 class=\"wp-block-heading\"><strong>ACORDAREA TICHETELOR DE MAS\u0102 \u020aN FUNC\u0162IE DE REPARTIZAREA PROGRAMULUI DE LUCRU<\/strong><\/h2>\n\n\n\n<p>Potrivit legisla\u0163iei \u020bn vigoare, salaria\u0163ii, care \u020b\u0219i au func\u0163ia de baz\u01ce la angajatorul respectiv, pot primi lunar un num\u0103r de tichete de mas\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cel mult egal cu num\u0103rul de zile lucrate,<\/li>\n\n\n\n<li>ce nu poate dep\u0103\u015fi num\u0103rul de zile lucr\u0103toare din luna pentru care se acord\u0103 tichetele.<\/li>\n<\/ul>\n\n\n\n<p>G\u0103se\u0219ti mai multe informa\u021bii despre tichetele de mas\u0103 \u00een articolul <a href=\"https:\/\/blog.fgo.ro\/buletin-informativ-02-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">TICHETELE DE MAS\u0102 \u2013 BENEFICIU EXTRASALARIAL \u020aN 2024<\/a>.<\/p>\n\n\n\n<p>Atunci c\u00e2nd calcul\u01cem num\u01cerul de tichete de mas\u01ce, la care are dreptul un salariat, trebuie s\u01ce \u0163inem cont \u0219i de repartizarea programului de lucru.<\/p>\n\n\n\n<p>\u020an exemplele de mai jos vom vedea cum calcul\u01cem num\u01cerul de tichete de mas\u01ce la care are dreptul un salariat \u020bn func\u0163ie de repartizarea programului de lucru.<\/p>\n\n\n\n<p class=\"has-base-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-2d6e694f93f9ee539b44f5564b0fe4eb\"><strong>Exemplul 1<\/strong><\/p>\n\n\n\n<p>Salariatul X, cu program de lucru repartizat uniform de luni p\u00e2n\u01ce vineri, are \u020bn luna martie 2024:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>19 zile lucrate,<\/li>\n\n\n\n<li>2 zile de concediu de odihn\u01ce.<\/li>\n<\/ul>\n\n\n\n<p>Luna martie 2024 are 21 de zile lucr\u01cetoare. Num\u01cerul maxim de tichete de mas\u01ce, aferent lunii martie 2024, de care ar putea beneficia salariatul X, este 21. Av\u00e2nd \u020bn vedere c\u01ce zilele de concediu de odihn\u01ce nu se consider\u01ce a fi lucrate, pentru luna martie 2024, <strong>salariatul X are dreptul la un num\u01cer de 19 tichete de mas\u01ce<\/strong>.<\/p>\n\n\n\n<p class=\"has-base-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-c86e812e8ccc1f4288167013173e49a4\"><strong>Exemplul 2<\/strong><\/p>\n\n\n\n<p>Salariatul Y, cu program de lucru repartizat uniform de miercuri p\u00e2n\u01ce duminic\u01ce (repausul s\u01cept\u01cem\u00e2nal fiind \u020bn zilele de luni \u0219i mar\u0163i), a lucrat 23 de zile \u020bn luna martie 2024.<br>Luna martie 2024 are 21 de zile lucr\u01cetoare. \u020an aceast\u01ce situa\u0163ie, pentru luna martie 2024, <strong>salariatul Y va putea beneficia de un num\u01cer maxim de 21 de tichete de mas\u01ce<\/strong>.<\/p>\n\n\n\n<p class=\"has-pale-cyan-blue-background-color has-background\"><strong>Cum se calculeaz\u01ce num\u01cerul de tichete de mas\u01ce pentru salaria\u0163ii care lucreaz\u01ce \u020bn regim de tur\u01ce?<\/strong><\/p>\n\n\n\n<p>\u00cen cazul salaria\u0163ilor a c\u0103ror durat\u0103 zilnic\u0103 a timpului de munc\u0103 este mai mare de 8 ore &#8211; \u00een regim de tur\u0103, num\u0103rul de zile pentru care se acord\u0103 tichete de mas\u0103 se determin\u0103 prin <strong>\u00eemp\u0103r\u0163irea num\u0103rului de ore \u00een care salariatul a fost prezent la lucru la durata normal\u0103 a timpului de munc\u0103 de 8 ore<\/strong>.<br>Frac\u0163iile rezultate din calcul se consider\u0103 zi de prezen\u0163\u0103 la lucru, cu condi\u0163ia ca <strong>totalul zilelor rezultat s\u0103 nu dep\u0103\u015feasc\u0103 num\u0103rul de zile lucr\u0103toare din luna pentru care se acord\u0103 tichetele<\/strong>.<\/p>\n\n\n\n<p class=\"has-base-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-a14e887e1132c7b8ad3e890fb5d3cbd6\"><strong>Exemplul 3<\/strong><\/p>\n\n\n\n<p>\u020an luna februarie 2024 salariatul Z a lucrat \u020bn ture de 10 ore\/zi, potrivit contractului individual de munc\u01ce \u0219i graficului de mai jos.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Februarie 2024<\/td><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><td>6<\/td><td>7<\/td><td>8<\/td><td>9<\/td><td>10<\/td><td>11<\/td><td>12<\/td><td>13<\/td><td>14<\/td><td>15<\/td><\/tr><tr><td>Nr. ore lucrate<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><td>L<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><td>L<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><td>L<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Februarie 2024<\/td><td>16<\/td><td>17<\/td><td>18<\/td><td>19<\/td><td>20<\/td><td>21<\/td><td>22<\/td><td>23<\/td><td>24<\/td><td>25<\/td><td>26<\/td><td>27<\/td><td>28<\/td><td>29<\/td><\/tr><tr><td>Nr. ore lucrate<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><td>L<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><td>L<\/td><td>10<\/td><td>10<\/td><td>10<\/td><td>L<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u020an total, \u020bn luna februarie 2024, salariatul Z a lucrat 18 zile, 180 de ore.<br>Ca s\u01ce afl\u01cem num\u01cerul de tichete de mas\u01ce la care are dreptul salariatul pentru luna februarie 2024 proced\u01cem astfel:<br>180 ore lucrate\/8 = 22.5 zile lucrate<br>Av\u00e2nd \u020bn vedere c\u01ce luna februarie 2024 are 21 de zile lucr\u01cetoare, <strong>salariatul X poate beneficia de un num\u01cer maxim de 21 de tichete de mas\u01ce<\/strong>.<\/p>\n\n\n\n<p><em>Dac\u01ce salaria\u0163ii nu presteaz\u01ce activitate \u020bn regim de ture, aceast\u01ce modalitate de stabilire a num\u01cerului de tichete nu se poate aplica.<br>Salaria\u0163ilor, cu un program de lucru repartizat \u020bn mod inegal, nu li se poate aplica aceasta modalitate de calcul a num\u01cerului de tichete de mas\u01ce.<\/em><\/p>\n\n\n\n<p class=\"has-base-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-32cd701cfde54c5c11ae1ea9f04dcf0e\"><strong>Exemplul 4<\/strong><\/p>\n\n\n\n<p>Salariatul X, cu norm\u01ce \u020bntreag\u01ce \u0219i program de lucru inegal, conform contractului individual de munc\u01ce, \u020bn luna februarie 2024 a fost prezent la munc\u01ce potrivit urm\u01cetorului grafic de lucru:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Februarie 2024<\/td><td>1<\/td><td>2<\/td><td>3<\/td><td>4<\/td><td>5<\/td><td>6<\/td><td>7<\/td><td>8<\/td><td>9<\/td><td>10<\/td><td>11<\/td><td>12<\/td><td>13<\/td><td>14<\/td><td>15<\/td><\/tr><tr><td>Nr. ore lucrate<\/td><td>10<\/td><td>9<\/td><td>L<\/td><td>L<\/td><td>9<\/td><td>L<\/td><td>11<\/td><td>10<\/td><td>7<\/td><td>L<\/td><td>L<\/td><td>11<\/td><td>10<\/td><td>L<\/td><td>8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Februarie 2024<\/td><td>16<\/td><td>17<\/td><td>18<\/td><td>19<\/td><td>20<\/td><td>21<\/td><td>22<\/td><td>23<\/td><td>24<\/td><td>25<\/td><td>26<\/td><td>27<\/td><td>28<\/td><td>29<\/td><\/tr><tr><td>Nr. ore lucrate<\/td><td>11<\/td><td>L<\/td><td>L<\/td><td>9<\/td><td>L<\/td><td>10<\/td><td>10<\/td><td>11<\/td><td>L<\/td><td>L<\/td><td>11<\/td><td>10<\/td><td>11<\/td><td>L<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Luna februarie 2024 are 21 de zile lucr\u01cetoare, 168 de ore lucr\u01cetoare.<br>\u020an total salariatul X a lucrat 17 zile, \u020bn care \u0219i-a realizat norma de lucru de 168 de ore, aferenta lunii februarie 2024.<br>Potrivit graficului din exemplul nostru, <strong>salariatului X i se pot acorda 17 tichete de mas\u01ce pentru luna februarie 2024, deoarece a lucrat 17 zile<\/strong>.<\/p>\n\n\n\n<p><mark style=\"color:#d0cfcf\" class=\"has-inline-color\">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.<\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ACORDAREA TICHETELOR DE MAS\u0102 \u020aN FUNC\u0162IE DE REPARTIZAREA PROGRAMULUI DE LUCRU Potrivit legisla\u0163iei \u020bn vigoare, salaria\u0163ii, care \u020b\u0219i au func\u0163ia de baz\u01ce la angajatorul respectiv, pot primi lunar un num\u0103r de tichete de mas\u0103: G\u0103se\u0219ti mai multe informa\u021bii despre tichetele de mas\u0103 \u00een articolul TICHETELE DE MAS\u0102 \u2013 BENEFICIU EXTRASALARIAL \u020aN 2024. Atunci c\u00e2nd calcul\u01cem [&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":[105],"class_list":["post-637","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-tichete-de-masa-2"],"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\/637","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=637"}],"version-history":[{"count":5,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/637\/revisions"}],"predecessor-version":[{"id":1027,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/637\/revisions\/1027"}],"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=637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}