{"id":756,"date":"2024-05-28T10:02:19","date_gmt":"2024-05-28T08:02:19","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=756"},"modified":"2025-02-19T17:58:34","modified_gmt":"2025-02-19T15:58:34","slug":"buletin-informativ-11-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-11-2024\/","title":{"rendered":"BI 11\/2024: 01 Iunie 2024 &#8211; Beneficii neimpozitate pentru copiii minori ai salaria\u0163ilor"},"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=\"2024-05-28T10:02:19+02:00\">28\/05\/2024<\/time><\/div>\n\n\n<h2 class=\"wp-block-heading has-x-large-font-size\"><strong>01<\/strong> <strong>Iunie 2024 &#8211; Beneficii neimpozitate pentru copiii minori ai salaria\u0163ilor<\/strong><\/h2>\n\n\n\n<p>Cu ocazia zilei de 01 Iunie, angajatorii pot oferi salaria\u0163ilor, \u020bn beneficiul copiilor minori ai acestora:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cadouri \u020bn bani (pot fi pl\u01cetite pe card sau \u020bn numerar)<\/li>\n\n\n\n<li>Cadouri \u020bn natur\u01ce (exemplu: co\u0219\/pachet cu dulciuri, juc\u01cerii, \u020bmbr\u01cec\u01ceminte)<\/li>\n\n\n\n<li>Tichete cadou.<\/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><strong>Dac\u01ce sunt acordate \u020bn condi\u0163iile \u0219i limitele <\/strong>prev\u01cezute de Codul Fiscal, beneficiile de mai sus au urm\u01cetorul regim fiscal:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>nu suport\u01ce impozit pe venit<\/strong>;<\/li>\n\n\n\n<li><strong>nu sunt supuse contribu\u0163iilor sociale<\/strong> (CAS, CASS, CAM);<\/li>\n\n\n\n<li>reprezint\u01ce o <strong>cheltuial\u01ce <\/strong>social\u01ce<strong>, deductibil\u01ce limitat<\/strong> la calculul impozitului pe profit, limita fiind de 5% din cheltuiala cu salariile personalului.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-7e837cfbe144cd7fea35002ed841aac4\"><strong>Condi\u0163iile \u0219i limita de acordare<\/strong><\/p>\n\n\n\n<p>Beneficiile de mai sus sunt neimpozitate \u0219i nesupuse contribu\u0163iilor sociale, dac\u01ce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sunt oferite <strong>\u020bn beneficiul copiilor minori<\/strong> ai salaria\u0163ilor proprii;<\/li>\n\n\n\n<li>se acord\u01ce cu ocazia zilei de <strong>01 Iunie<\/strong>;<\/li>\n\n\n\n<li>au o <strong>valoare maxim\u01ce de 300 lei\/copil minor<\/strong> al salariatului;<\/li>\n\n\n\n<li><strong>procedura de acordare<\/strong> a beneficiilor este prev\u01cezut\u01ce \u020bn Regulamentul Intern (RI), Contractul Colectiv de Munc\u01ce (CCM) sau \u020bn Contractul Individual de Munc\u01ce (CIM).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-6398a432f7228d93238781b55abb553d\"><strong>Alte aspecte privind beneficiile de mai sus acordate cu ocazia zilei de 01 Iunie<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se pot acorda cadouri\/tichete cadou <strong>doar \u020bn beneficiul copiilor minori<\/strong> ai salaria\u0163ilor.<br><em>Aten\u0163ie!!! Cadourile\/tichetele cadou acordate angaja\u0163ilor cu ocazia zilei de 01 Iunie sunt impozitate \u0219i supuse tuturor contribu\u0163iilor sociale, chiar dac\u01ce nu dep\u01ce\u0219esc valoarea de 300 lei\/salariat<\/em>.<\/li>\n\n\n\n<li><strong>angaja\u0163ii f\u01cer\u01ce copii minori nu pot primi cadouri\/tichete cadou<\/strong> neimpozitate \u0219i nesupuse contribu\u0163iilor sociale.<\/li>\n\n\n\n<li>se pot oferi \u0219i <strong>\u020bn beneficiul copiilor minori ai salaria\u0163ilor<\/strong> afla\u0163i \u020bn concediu pentru cre\u0219terea copilului, \u020bn perioada \u020bn care au contractul individual de munc\u01ce <strong>suspendat<\/strong>, \u020bn limita maxim\u01ce de 300 de lei\/copil minor, potrivit procedurii prev\u01cezute \u020bn contractul individual de munc\u01ce, \u020bn contractul colectiv de munc\u01ce sau \u020bn regulamentul intern.<\/li>\n\n\n\n<li>dac\u01ce ambii p\u01cerin\u0163i lucreaz\u01ce la acela\u0219i angajator, <strong>fiecare dintre p\u01cerin\u0163i poate primi, \u020bn beneficiul copilului lor minor<\/strong>, cadou\/tichet cadou netaxabil, \u020bn valoare maxim\u01ce de 300 lei.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-25b1967f9c8ccaeb908987e61f2802c8\"><strong>Ce se \u020bnt\u00e2mpl\u01ce \u020bn situa\u0163ia \u020bn care valoarea beneficiilor dep\u01ce\u0219e\u0219te suma de 300 lei\/copil minor al salariatului?<\/strong><\/p>\n\n\n\n<p>\u020an situa\u0163ia \u020bn care angajatorii acord\u01ce, cu ocazia zilei de 01 Iunie, <strong>beneficii ce dep\u01ce\u0219esc valoarea de 300 lei\/copil minor al salariatului<\/strong>, diferen\u0163a ce dep\u01ce\u0219e\u0219te aceast\u01ce valoare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>suport\u01ce impozit pe venit<\/li>\n\n\n\n<li>intr\u01ce \u020bn baza de calcul al contribu\u0163iilor sociale (CAS, CASS \u0219i CAM);<\/li>\n\n\n\n<li>reprezint\u01ce o cheltuial\u01ce deductibil\u01ce integral la calculul impozitului pe profit.<\/li>\n<\/ul>\n\n\n\n<p>Vor <strong>suporta impozit pe venit \u0219i contribu\u0163ii sociale<\/strong>, fiind cheltuieli deductibile integral la calculul impozitului pe profit, \u0219i \u020bn situa\u0163ia \u020bn care beneficiile de mai sus sunt acordate cu <strong>alte ocazii<\/strong> fa\u0163\u01ce de cele prev\u01cezute de Codul Fiscal (01 Iunie, Cr\u01ceciun, Pa\u0219te) sau pentru <strong>copiii majori<\/strong> ai salaria\u0163ilor.<\/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-1daa0678e7ff6f037250842317273bde\"><strong>Exemplu de beneficii impozitate \u0219i supuse tuturor contribu\u0163iilor sociale<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cadouri acordate cu ocazia zilei de 01 Mai, \u020bn beneficiul copiilor minori ai salaria\u0163ilor.<\/li>\n\n\n\n<li>cadouri acordate cu ocazia zilei de na\u0219tere a copilului.<\/li>\n\n\n\n<li>cadouri acordate copiilor majori ai salaria\u0163ilor cu ocazia zilei de 01 Iunie.<\/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>Cadouri \u020bn bani\/natur\u01ce, tichete cadou, acordate \u020bn beneficiul copiilor minori ai salaria\u0163ilor, cu ocazia zilei de 01 Iunie, \u020bn limita maxim\u01ce de 300 lei\/copil minor<\/td><td><strong>NU<\/strong><\/td><td><strong>NU<\/strong><\/td><td><strong>NU<\/strong><\/td><td><strong>NU<\/strong><\/td><td><strong>Deductibil\u01ce limitat \u2013 limita fiind de 5% din valoarea cheltuielilor cu salariile personalului<\/strong><\/td><\/tr><tr><td>Cadouri \u020bn bani\/natur\u01ce, tichete cadou, acordate \u020bn beneficiul copiilor minori ai salaria\u0163ilor, cu ocazia zilei de 01 Iunie, <strong>pentru partea care dep\u01ce\u0219e\u0219te 300 lei\/copil minor<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>Deductibil\u01ce integral<\/strong><\/td><\/tr><tr><td>Cadouri \u020bn bani\/natur\u01ce, tichete cadou, acordate \u020bn beneficiul copiilor minori ai salaria\u0163ilor, <strong>cu alte ocazii fa\u0163\u01ce de cele prev\u01cezute de Codul Fiscal<\/strong>, indiferent de valoarea acestora<\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>Deductibil\u01ce integral<\/strong><\/td><\/tr><tr><td>Cadouri \u020bn bani\/natur\u01ce, tichete cadou, acordate \u020bn beneficiul <strong>copiilor majori<\/strong> ai salaria\u0163ilor, cu ocazia zilei de 01 Iunie, indiferent de valoarea acestora<\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>Deductibil\u01ce integral<\/strong><\/td><\/tr><tr><td>Cadouri \u020bn bani\/natur\u01ce, tichete cadou, acordate &nbsp;salaria\u0163ilor, cu ocazia zilei de 01 Iunie, \u020bn limita maxim\u01ce de 300 lei\/salariat<\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>DA<\/strong><\/td><td><strong>Deductibil\u01ce integral<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-0cb9ea4148e1fb333827bd8807605227\">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 acest buletin informativ.<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>01 Iunie 2024 &#8211; Beneficii neimpozitate pentru copiii minori ai salaria\u0163ilor Cu ocazia zilei de 01 Iunie, angajatorii pot oferi salaria\u0163ilor, \u020bn beneficiul copiilor minori ai acestora: Regim fiscal Dac\u01ce sunt acordate \u020bn condi\u0163iile \u0219i limitele prev\u01cezute de Codul Fiscal, beneficiile de mai sus au urm\u01cetorul regim fiscal: Condi\u0163iile \u0219i limita de acordare Beneficiile de [&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":[88,170,171,172,174,175,173],"class_list":["post-756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-beneficii-neimpozitate","tag-cadou-in-bani","tag-cadou-in-natura","tag-cadouri","tag-cadouri-de-01-iunie","tag-cadouri-pentru-copiii-minori","tag-tichet-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\/756","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=756"}],"version-history":[{"count":6,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/756\/revisions"}],"predecessor-version":[{"id":1106,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/756\/revisions\/1106"}],"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=756"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=756"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=756"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}