{"id":751,"date":"2024-05-31T08:31:11","date_gmt":"2024-05-31T06:31:11","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=751"},"modified":"2025-02-19T17:57:58","modified_gmt":"2025-02-19T15:57:58","slug":"buletin-informativ-12-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-12-2024\/","title":{"rendered":"BI 12\/2024: Contravaloarea hranei acordate de c\u01cetre angajator pentru angaja\u0163ii proprii \u2013 beneficiu extrasalarial \u020bn 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<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\"><div class=\"wp-block-post-date\"><time datetime=\"2024-05-31T08:31:11+02:00\">31\/05\/2024<\/time><\/div><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-x-large-font-size\"><strong>Contravaloarea hranei acordate de c\u01cetre angajator pentru angaja\u0163ii proprii \u2013 beneficiu extrasalarial \u020bn 2024<\/strong><\/h2>\n\n\n\n<p>Printre beneficiile extrasalariale, pe care angajatorii le pot acorda angaja\u0163ilor proprii, neimpozitate \u0219i nesupuse contribu\u0163iilor sociale, se afl\u01ce \u0219i contravaloarea hranei, prev\u01cezut\u01ce de Codul Fiscal la art.76 alin.(4<sup>1<\/sup>) lit.b).<\/p>\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><strong>Condi\u0163iile cumulative de acordare a hranei<\/strong>, astfel \u020bnc\u00e2t contravaloarea ei s\u01ce fie neimpozitat\u01ce \u0219i nesupus\u01ce contribu\u0163iilor sociale, sunt urm\u01cetoarele:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>s\u01ce fie acordat\u01ce <strong>angaja\u0163ilor proprii<\/strong>, persoane fizice care realizeaz\u01ce venituri din salarii sau asimilate salariilor;<\/li>\n\n\n\n<li><strong>s\u01ce nu se acorde salaria\u0163ilor care beneficiaz\u01ce de tichete de mas\u01ce<\/strong>, \u020bn conformitate cu legisla\u0163ia \u020bn vigoare;<\/li>\n\n\n\n<li>hrana s\u01ce fie <strong>preparat\u0103 \u00een unit\u0103\u0163i proprii<\/strong> sau <strong>achizi\u0163ionat\u0103 de la unit\u0103\u0163i specializate<\/strong>;<br><strong>\u26a0\ufe0f <em>Aten\u0163ie! <\/em><\/strong><em>Decontarea meselor la restaurant nu intr\u01ce la hran\u01ce acordat\u01ce!!!<\/em><\/li>\n\n\n\n<li>s\u01ce fie acordat\u01ce \u020bn alte situa\u0163ii dec\u00e2t cea prev\u01cezut\u01ce la art.76 alin.(4) lit.c) din Codul Fiscal (este vorba de hrana acordat\u0103 de angajatori angaja\u0163ilor, \u00een cazul \u00een care potrivit legisla\u0163iei \u00een materie este interzis\u0103 introducerea alimentelor \u00een incinta unit\u0103\u0163ii);<\/li>\n\n\n\n<li>procedura privind acordarea acestui beneficiu extrasalarial s\u01ce fie prev\u01cezut\u01ce \u020bn <strong>contractul individual de munc\u01ce<\/strong>, <strong>contractul colectiv de munc\u01ce<\/strong> sau \u020bn <strong>regulamentul intern<\/strong>;<\/li>\n\n\n\n<li>s\u01ce fie acordat\u01ce \u020bn limita valorii maxime, potrivit legii, a <strong>unui tichet de mas\u01ce\/persoan\u01ce\/zi,<\/strong> prev\u01cezut\u01ce la data acord\u01cerii. De la 01 ianuarie 2024, valoarea nominal\u01ce a unui tichet de mas\u01ce nu poate dep\u01ce\u0219i suma de 40 lei\/zi lucrat\u01ce\/salariat. <strong>Vezi <a href=\"https:\/\/blog.fgo.ro\/buletin-informativ-02-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">aici<\/a> mai multe detalii despre tichetele de mas\u01ce<\/strong>.<\/li>\n\n\n\n<li>la stabilirea plafonului lunar neimpozabil <strong>s\u01ce nu se ia \u020bn calcul<\/strong> num\u01cerul de zile din luna \u020bn care persoana fizic\u01ce se afl\u01ce \u020bn una din urm\u01cetoarele situa\u0163ii:<br>\u2192 desf\u01ce\u0219oar\u01ce activitate \u020bn regim de <strong>telemunc\u01ce<\/strong> sau <strong>munc\u01ce la domiciliu<\/strong>;<br>\u2192 se afl\u01ce \u020bn <strong>concediu de odihn\u01ce\/medical<\/strong>;<br>\u2192 se afl\u01ce \u020bn <strong>delegare<\/strong>.<\/li>\n\n\n\n<li><strong>s\u01ce nu dep\u01ce\u0219easc\u01ce plafonul lunar de 33% <\/strong>din salariul de baz\u01ce corespunz\u01cetor locului de munc\u01ce ocupat de salariat, cumulat cu alte 8 venituri prev\u01cezute la art. 76 alin.(4<sup>1<\/sup>) din Codul Fiscal.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-85cfba27b9d5d38cb1efa14673e1758a\"><strong>Regim fiscal<\/strong><\/p>\n\n\n\n<p>\u020an situa\u0163ia \u020bn care hrana este <strong>acordat\u01ce conform condi\u0163iilor<\/strong> de mai sus, atunci contravaloarea ei va avea urm\u01cetorul regim fiscal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nu va suporta impozit pe venit<\/strong>;<\/li>\n\n\n\n<li><strong>nu va fi supus\u01ce contribu\u0163iilor sociale<\/strong> (CAS, CASS \u0219i CAM);<\/li>\n\n\n\n<li>reprezint\u01ce <strong>cheltuial\u01ce deductibil\u01ce integral<\/strong> la calculul impozitului pe profit.<\/li>\n<\/ul>\n\n\n\n<p>\u020an situa\u0163ia \u020bn care <strong>nu se \u020bndepline\u0219te cel pu\u0163in una din condi\u0163iile <\/strong>de mai sus, contravaloarea hranei acordat\u01ce de angajator:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>va suporta impozit pe venit<\/strong>;<\/li>\n\n\n\n<li><strong>va intra \u020bn baza de calcul a contribu\u0163iilor sociale<\/strong> (CAS, CASS \u0219i CAM);<\/li>\n\n\n\n<li>reprezint\u01ce <strong>cheltuial\u01ce deductibil\u01ce integral<\/strong> la calculul impozitului pe profit.<\/li>\n<\/ul>\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>Contravaloarea hranei acordate de c\u01cetre angajator pentru angaja\u0163ii proprii \u2013 beneficiu extrasalarial \u020bn 2024 Printre beneficiile extrasalariale, pe care angajatorii le pot acorda angaja\u0163ilor proprii, neimpozitate \u0219i nesupuse contribu\u0163iilor sociale, se afl\u01ce \u0219i contravaloarea hranei, prev\u01cezut\u01ce de Codul Fiscal la art.76 alin.(41) lit.b). Condi\u0163ii de acordare Condi\u0163iile cumulative de acordare a hranei, astfel \u020bnc\u00e2t contravaloarea [&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":[107,88,166,165,167,168,169],"class_list":["post-751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-beneficii-extrasalariale","tag-beneficii-neimpozitate","tag-contravaloarea-hranei","tag-hrana","tag-hrana-acordata-de-angajator","tag-plafonul-de-33","tag-venituri-neimpozitate"],"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\/751","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=751"}],"version-history":[{"count":10,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/751\/revisions"}],"predecessor-version":[{"id":1105,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/751\/revisions\/1105"}],"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=751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}