{"id":709,"date":"2024-05-10T09:03:14","date_gmt":"2024-05-10T07:03:14","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=709"},"modified":"2025-02-19T18:00:51","modified_gmt":"2025-02-19T16:00:51","slug":"buletin-informativ-09-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-09-2024\/","title":{"rendered":"BI 09\/2024: Vouchere de vacan\u0163\u01ce \u2013 beneficii extrasalariale"},"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=\"2024-05-10T09:03:14+02:00\">10\/05\/2024<\/time><\/div>\n\n\n<h2 class=\"wp-block-heading has-x-large-font-size\"><strong>Vouchere de vacan\u0163\u01ce \u2013 beneficii extrasalariale<\/strong><\/h2>\n\n\n\n<p>O alt\u01ce categorie a beneficiilor extrasalariale, pe care o pot utiliza angajatorii din mediul privat pentru stimularea angaja\u0163ilor, o reprezint\u01ce voucherele de vacan\u0163\u01ce.<br>\u020an prezent, acestea sunt reglementate de OUG nr. 08\/2009 privind acordarea voucherelor de vacan\u0163\u01ce, \u020bn vigoare p\u00e2n\u01ce la data de 31 decembrie 2026.<\/p>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-bef8dc35aa6fb43ab434fc471adccaff\"><strong>Voucherele de vacan\u0163\u01ce:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sunt bonuri de valoare emise \u020bn format electronic.<\/li>\n\n\n\n<li>se acord\u01ce doar angajatilor, pentru acoperirea unor cheltuieli ocazionate de efectuarea concediului de odihn\u01ce \u020bn regim de turism intern.<\/li>\n\n\n\n<li>nu se acord\u01ce persoanelor care au \u020bncheiat contract de mandat\/administrare.<\/li>\n\n\n\n<li>pot fi acordate de c\u01cetre angajatorii unde <strong>salaria\u0163ii \u020b\u0219i au func\u0163ia de baz\u01ce<\/strong>.<\/li>\n\n\n\n<li>se acord\u01ce pentru recuperarea \u0219i \u020bntre\u0163inerea capacit\u01ce\u0163ii de munc\u01ce a salaria\u0163ilor.<\/li>\n\n\n\n<li>se pot utiliza pentru <strong>achizi\u0163ionarea pachetelor de servicii turistice<\/strong>, ce pot cuprinde servicii de cazare, mas\u0103, transport, tratament balnear \u0219i agrement. Pachetul de servicii turistice trebuie s\u01ce con\u0163in\u01ce cel pu\u0163in o noapte de cazare.<\/li>\n\n\n\n<li>se pot \u020bnc\u01cerca pe cardul de vacan\u0163\u01ce ca sum\u01ce multiplu de 50 lei sau 100 lei<\/li>\n\n\n\n<li>se pot acorda p\u00e2n\u01ce la <strong>nivelul a maxim 6 salarii minime brute pe \u0163ar\u01ce garantate \u020bn plat\u01ce, pentru un salariat, \u020bn decursul unui an fiscal.<\/strong> Pentru anul 2024 nivelul maxim, p\u00e2n\u01ce la care se pot acorda vouchere de vacan\u0163\u01ce, este de 19800 lei (3300 lei x 6).<\/li>\n\n\n\n<li>au un termen de valabilitate de 1 an de la data \u020bnc\u01cerc\u01cerii pe cardurile de vacan\u0163\u01ce.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-edd8c56c63281deafb361f7b0f5931ef\"><strong>Regimul fiscal<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se includ \u020bn venitul brut realizat lunar, aferent lunii \u020bn care sunt primite.<\/li>\n\n\n\n<li>suport\u01ce <strong>impozit pe venit (10%)<\/strong>.<\/li>\n\n\n\n<li>d<strong>e la data de 01 ianuarie 2024<\/strong>, se includ \u020bn baza lunar\u01ce de calcul al contribu\u0163iei de asigur\u01ceri sociale de s\u01cen\u01cetate (<strong>CASS 10%<\/strong>). P\u00e2n\u01ce la data de 31 decembrie 2023, contravaloarea voucherelor de vacan\u0163\u01ce nu suporta CASS.<\/li>\n\n\n\n<li><strong>nu suport\u01ce CAS (25%) \u0219i CAM (2.25%)<\/strong>, dac\u01ce sunt acordate conform legii.<\/li>\n\n\n\n<li>la calculul impozitului pe profit, cheltuiala cu voucherele de vacan\u0163\u01ce, acordate conform legii, este deductibil\u01ce limitat. Astfel c\u01ce, angajatorul \u020b\u0219i va putea deduce maxim suma de 19800 lei\/angajat\/anul 2024.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>&nbsp;<\/td><td>Impozit pe venit 10%<\/td><td>CAS 25%<\/td><td>CASS 10%<\/td><td>CAM 2.25%<\/td><td>Tip de cheltuial\u01ce d.p.d.v al impozitului pe profit<\/td><\/tr><tr><td>Vouchere de vacan\u0163\u01ce acordate conform legii<\/td><td><strong>DA<\/strong><\/td><td><strong>NU<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>NU<\/strong><\/td><td>Deductibil\u01ce limitat \u2013 limita fiind de 6 salarii minime brute pe \u0163ar\u01ce<\/td><\/tr><tr><td>Vouchere de vacan\u0163\u01ce acordate contrar dispozi\u0163iilor legale sau peste plafonul prev\u01cezut de lege<\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td>Deductibil\u01ce integral<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Important!!!<\/strong><br>Salaria\u0163ii care primesc vouchere de vacan\u0163\u01ce, nu mai pot beneficia \u0219i de decontarea serviciilor turistice \u0219i\/sau de tratament.<\/p>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-54e5ee12971b0024d79695dbb545aa17\">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>Vouchere de vacan\u0163\u01ce \u2013 beneficii extrasalariale O alt\u01ce categorie a beneficiilor extrasalariale, pe care o pot utiliza angajatorii din mediul privat pentru stimularea angaja\u0163ilor, o reprezint\u01ce voucherele de vacan\u0163\u01ce.\u020an prezent, acestea sunt reglementate de OUG nr. 08\/2009 privind acordarea voucherelor de vacan\u0163\u01ce, \u020bn vigoare p\u00e2n\u01ce la data de 31 decembrie 2026. Voucherele de vacan\u0163\u01ce: Regimul [&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":[163,162],"class_list":["post-709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-voucher-de-vacanta","tag-vouchere-de-vacanta"],"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\/709","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=709"}],"version-history":[{"count":9,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/709\/revisions"}],"predecessor-version":[{"id":1108,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/709\/revisions\/1108"}],"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=709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}