{"id":698,"date":"2024-04-29T14:34:57","date_gmt":"2024-04-29T12:34:57","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=698"},"modified":"2025-02-05T12:14:08","modified_gmt":"2025-02-05T10:14:08","slug":"buletin-informativ-08-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-08-2024\/","title":{"rendered":"Buletin informativ 08\/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=\"2024-04-29T14:34:57+02:00\">29\/04\/2024<\/time><\/div>\n\n\n<h2 class=\"wp-block-heading\"><strong>Beneficii extrasalariale neimpozitate &#8211; Pa\u0219te 2024<\/strong><\/h2>\n\n\n\n<p>Cu ocazia Pa\u0219telui angajatorii pot acorda, propriilor angaja\u0163i, precum \u0219i copiilor minori ai acestora, \u020bn anumite limite \u0219i condi\u0163ii, urm\u01cetoarele beneficii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cadouri \u020bn bani (pot fi virate pe cardul bancar al salariatului sau pl\u01cetite \u020bn numerar)<\/li>\n\n\n\n<li>Cadouri \u020bn natur\u01ce (exemplu: co\u0219\/pachet cu produse specifice Pa\u0219telui)<\/li>\n\n\n\n<li>Tichete cadou.<\/li>\n<\/ul>\n\n\n\n<p>Potrivit Codului Fiscal, pentru beneficiile de mai sus, nu se pl\u01cetesc:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozit pe venit<\/li>\n\n\n\n<li>CAS (contribu\u0163ia de asigur\u01ceri sociale)<\/li>\n\n\n\n<li>CASS (contribu\u0163ia de asigur\u01ceri sociale de s\u01cen\u01cetate)<\/li>\n\n\n\n<li>CAM (contribu\u0163ia asigur\u01cetorie pentru munc\u01ce).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-c04817ba03ccbd0aebe19ca5d2371bc1\"><strong>Condi\u0163ii de acordare<\/strong><\/p>\n\n\n\n<p>Beneficiile de mai sus nu sunt supuse impozitului pe venit \u0219i contribu\u0163iilor sociale, dac\u01ce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sunt acordate propriilor angaja\u0163i, precum \u0219i copiilor minori ai acestora;<\/li>\n\n\n\n<li>au o valoare maxim\u01ce de 300 lei\/persoan\u01ce;<\/li>\n\n\n\n<li>sunt acordate cu ocazia Pa\u0219telui;<\/li>\n\n\n\n<li>procedura de acordare a beneficiilor este prev\u01cezut\u01ce \u020bn Regulamentul Intern al angajatorului (RI), Contractul Colectiv de Munc\u01ce (CCM) sau \u020bn Contractul Individual de Munc\u01ce).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-27a660352a34a8184f68a931084b3be8\"><strong>Alte aspecte privind beneficiile de mai sus:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se pot acorda \u0219i salaria\u0163ilor afla\u0163i \u020bn concediu pentru cre\u0219terea copilului, \u020bn perioada \u020bn care au contractul individual de munc\u01ce suspendat, \u020bn limita a maxim 300 de lei de persoan\u01ce, potrivit procedurii prev\u01cezute \u020bn regulamentul intern, \u020bn contractul individual de munc\u01ce sau \u020bn contractul colectiv de munc\u01ce.<\/li>\n\n\n\n<li>fiecare dintre p\u01cerin\u0163i poate primi tichet cadou\/cadouri, \u020bn valoare maxim\u01ce de 300 lei, pentru copilul lor minor, chiar dac\u01ce ambii p\u01cerin\u0163i lucreaz\u01ce la acela\u0219i angajator.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-efacba397bac9cc5eae09658c4e7cf38\"><strong>Ce se \u020bnt\u00e2mpl\u01ce \u020bn situa\u0163ia \u020bn care valoarea beneficiilor dep\u01ce\u0219e\u0219te suma de 300 lei\/persoan\u01ce?<\/strong><\/p>\n\n\n\n<p>\u020an situa\u0163ia \u020bn care angajatorii acord\u01ce, cu ocazia Pa\u0219telui, beneficii ce dep\u01ce\u0219esc valoarea de 300 lei\/persoan\u01ce, <strong>diferen\u0163a ce dep\u01ce\u0219e\u0219te 300 lei\/persoan\u01ce va suporta<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>impozit pe venit<\/li>\n\n\n\n<li>CAS (contribu\u0163ia de asigur\u01ceri sociale)<\/li>\n\n\n\n<li>CASS (contribu\u0163ia de asigur\u01ceri sociale de s\u01cen\u01cetate)<\/li>\n\n\n\n<li>CAM (contribu\u0163ia asigur\u01cetorie pentru munc\u01ce).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-base-color has-vivid-purple-background-color has-text-color has-background has-link-color wp-elements-f3d5bb4be496604c066fc74741f17548\"><strong>Exemplu<\/strong><\/p>\n\n\n\n<p>Potrivit procedurii prev\u01cezute \u020bn Regulamentul Intern, cu ocazia Pa\u0219telui angajatorul X poate acorda salaria\u0163ilor proprii cadouri \u020bn bani \u020bn cuantum de maxim 300 de lei\/salariat. La nivelul acestui angajator nu exist\u01ce contract colectiv de munc\u01ce.<br>De re\u0163inut c\u01ce, \u020bn procedura inclus\u01ce \u020bn Regulamentul Intern, nu se men\u0163ioneaz\u01ce \u0219i faptul c\u01ce angajatorul poate acorda cadouri \u020bn bani \u0219i copiilor minori ai salaria\u0163ilor proprii. Aceast\u01ce men\u0163iune lipse\u0219te \u0219i din contractele individuale de munc\u01ce.<br>Cu ocazia Pa\u0219telui angajatorul X acord\u01ce cadouri \u020bn bani astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>300 de lei\/salariat,<\/li>\n\n\n\n<li>100 de lei\/copil minor al salaria\u0163ilor.<\/li>\n<\/ul>\n\n\n\n<p>Av\u00e2nd \u020bn vedere c\u01ce acordarea cadourilor \u020bn bani pentru fiecare copil al angajatului nu este reglementat\u01ce \u020bn contractul de munc\u01ce sau \u020bn Regulamentul Intern al angajatorului, regimul fiscal pentru cadourile \u020bn bani, acordate cu ocazia Pa\u0219telui, va fi urm\u01cetorul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>suma de 300 de lei acordat\u01ce fiec\u01cerui salariat nu se va impozita \u0219i nu va fi supus\u01ce contibu\u0163iilor sociale.<\/li>\n\n\n\n<li>suma de 100 de lei, acordat\u01ce pentru fiecare copil minor al salaria\u0163ilor, va fi supus\u01ce impozitului pe venit \u0219i contribu\u0163iilor sociale.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color has-small-font-size wp-elements-6ba5608d785678f87fb895fe6cb67c6e\">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.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Beneficii extrasalariale neimpozitate &#8211; Pa\u0219te 2024 Cu ocazia Pa\u0219telui angajatorii pot acorda, propriilor angaja\u0163i, precum \u0219i copiilor minori ai acestora, \u020bn anumite limite \u0219i condi\u0163ii, urm\u01cetoarele beneficii: Potrivit Codului Fiscal, pentru beneficiile de mai sus, nu se pl\u01cetesc: Condi\u0163ii de acordare Beneficiile de mai sus nu sunt supuse impozitului pe venit \u0219i contribu\u0163iilor sociale, dac\u01ce: [&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":[159,157,158,160,106],"class_list":["post-698","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-beneficii-neimpozitate-paste-2024","tag-cadouri-in-bani","tag-cadouri-in-natura","tag-regim-fiscal-cadouri","tag-tichete-cadou"],"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\/698","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=698"}],"version-history":[{"count":5,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/698\/revisions"}],"predecessor-version":[{"id":1025,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/698\/revisions\/1025"}],"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=698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}