{"id":884,"date":"2024-10-31T17:33:14","date_gmt":"2024-10-31T15:33:14","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=884"},"modified":"2025-02-19T17:49:32","modified_gmt":"2025-02-19T15:49:32","slug":"buletin-informativ-23-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-23-2024\/","title":{"rendered":"BI 23\/2024: Coasigura\u0163ii persoanelor asigurate"},"content":{"rendered":"<div class=\"wp-block-post-date\"><time datetime=\"2024-10-31T17:33:14+02:00\">31\/10\/2024<\/time><\/div>\n\n<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 has-x-large-font-size\"><strong>Coasigura\u0163ii persoanelor asigurate<\/strong><\/h2>\n\n\n\n<p>Coasigura\u0163ii sunt acele persoane fizice aflate \u020bn \u020bntre\u0163inerea unei persoane asigurate \u0219i care beneficiaz\u01ce de asigurare f\u01cer\u01ce plata contribu\u0163iei de asigur\u01ceri sociale de s\u01cen\u01cetate (CASS).<br>Potrivit prevederilor Codului Fiscal \u0219i  \u020bn conformitate cu Legea 95\/2006 privind reforma \u020bn domeniul s\u01cen\u01cet\u01ce\u0163ii, <strong>persoanele care pot avea calitatea de coasigurat<\/strong> sunt:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>so\u0163ul<\/strong><\/td><td rowspan=\"3\"><strong>f\u0103r\u0103 venituri proprii, afla\u0163i \u00een \u00eentre\u0163inerea unei persoane asigurate<\/strong><\/td><\/tr><tr><td><strong>so\u0163ia<\/strong><\/td><\/tr><tr><td><strong>p\u01cerin\u0163ii<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Prin urmare, dac\u01ce esti asigurat \u020bn sistemul public de s\u01cen\u01cetate, ai dreptul s\u01ce iei \u020bn \u020bntre\u0163inerea ta so\u0163ul, so\u0163ia \u015fi p\u0103rin\u0163ii f\u0103r\u0103 venituri proprii, \u020bn vederea coasigur\u01cerii lor. Astfel, aceste persoane vor putea beneficia de servicii medicale gratuite \u020bn sistemul public de s\u01cen\u01cetate.<\/p>\n\n\n\n<p>Pentru ca so\u0163ul\/so\u0163ia sau p\u01cerin\u0163ii persoanei asigurate s\u01ce dob\u00e2ndeasc\u01ce calitatea de coasigurat, persoana asigurat\u01ce trebuie s\u01ce depun\u01ce la angajator\/pl\u01cetitor de venituri urm\u01cetoarele documente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>copia <strong>actului de identitate al coasiguratului<\/strong>, valabil la data solicit\u01cerii;<\/li>\n\n\n\n<li>copii ale documentelor care atest\u01ce <strong>rela\u0163ia de rudenie sau c\u01ces\u01cetoria<\/strong> coasiguratului cu persoana asigurat\u01ce;<\/li>\n\n\n\n<li><strong>acordul coasiguratului <\/strong>ca persoana asigurat\u01ce <strong>s\u01ce o ia \u020bn \u020bntre\u0163inere <\/strong>(una dintre condi\u0163iile prev\u01cezute de lege pentru dob\u00e2ndirea calit\u01ce\u0163ii de coasigurat este ca persoana fizic\u01ce s\u01ce se afle \u020bn \u020bntre\u0163inerea persoanei asigurate);<\/li>\n\n\n\n<li><strong>declara\u0163ia pe propria r\u01cespundere a coasiguratului<\/strong> din care s\u01ce rezulte c\u01ce<strong> <\/strong>nu realizeaz\u01ce venituri proprii, inclusiv declara\u0163ia cu privire la desf\u01ce\u0219urarea de activit\u01ce\u0163i agricole, silvicultur\u01ce \u0219i\/sau piscicultur\u01ce;<\/li>\n\n\n\n<li><strong>declara\u0163ia pe propria r\u01cespundere a persoanei asigurate<\/strong> prin care aceasta declar\u01ce c\u01ce are \u020bn \u020bntre\u0163inere persoana respectiv\u01ce.<\/li>\n<\/ul>\n\n\n\n<p>Dac\u01ce exist\u01ce toate documentele de mai sus, <strong>calitatea de coasigurat se dob\u00e2nde\u0219te<\/strong> astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>prin <strong>depunerea declara\u0163iei lunare<\/strong> <strong>D112<\/strong>, de c\u01cetre pl\u01cetitorul de venit, sau<\/li>\n\n\n\n<li>prin <strong>depunerea declara\u0163iei unice<\/strong> privind inpozitul pe venit \u0219i contribu\u0163iile sociale datorate de persoanele fizice, dup\u01ce caz.<\/li>\n<\/ul>\n\n\n\n<p><strong>Calitatea de coasigurat se men\u0163ine<\/strong> at\u00e2t timp c\u00e2t urm\u01cetoarele condi\u0163ii sunt \u020bndeplinite cumulativ:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>persoana \u020bn a c\u01cerei \u020bntre\u0163inere se afl\u01ce \u020b\u0219i p\u01cestreaz\u01ce calitatea de asigurat<\/strong>;<\/li>\n\n\n\n<li>coasiguratul <strong>NU<\/strong> are venituri proprii;<\/li>\n\n\n\n<li>coasiguratul <strong>NU<\/strong> de\u021bine terenuri agricole \u0219i silvice \u00een suprafa\u021b\u0103 de peste 10.000 m^2 \u00een zonele colinare \u0219i de \u0219es \u0219i de peste 20.000 m^2 \u00een zonele montane;<\/li>\n\n\n\n<li>\u020bndepline\u0219te toate celelalte condi\u0163ii prev\u01cezute de Codul Fiscal pentru a avea calitatea de persoan\u01ce aflat\u01ce \u020bn \u020bntre\u0163inerea persoanei asigurate.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-e3ba23773ba7b913881a1cd580859fbe\"><strong>Exemple de persoane care, potrivit prevederilor legale, pot avea coasigura\u0163i:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>salaria\u0163ii,<\/strong> \u020bn baza contractului individual de munc\u01ce;<\/li>\n\n\n\n<li>persoanele fizice care ob\u0163in venituri \u020bn baza <strong>contractului de management<\/strong>;<\/li>\n\n\n\n<li>pre\u0219edintele asocia\u0163iei de proprietari, pentru remunera\u0163ia ob\u0163inut\u01ce \u020bn baza <strong>contractului de mandat<\/strong>;<\/li>\n\n\n\n<li><strong>zilierii<\/strong>, pentru remunera\u0163ia primit\u01ce ca urmare a activit\u01ce\u0163ii prestat\u01ce de ace\u0219tia;<\/li>\n\n\n\n<li>persoanele fizice care ob\u0163in venituri din <strong>drepturi de autor<\/strong> asupra c\u01cerora se calculeaz\u01ce CASS;<\/li>\n\n\n\n<li>persoanele fizice care ob\u0163in venituri din <strong>activit\u01ce\u0163i independente<\/strong>, asupra c\u01cerora se calculeaz\u01ce CASS;<\/li>\n\n\n\n<li>persoanele fizice care <strong>opteaz\u01ce pentru plata CASS<\/strong>, \u020bn condi\u0163iile prev\u01cezute de Codul Fiscal;<\/li>\n\n\n\n<li><strong>persoanele cu handicap<\/strong>, pentru veniturile ob\u0163inute \u00een baza Legii nr. 448\/2006 privind protec\u0163ia \u015fi promovarea drepturilor persoanelor cu handicap<\/li>\n\n\n\n<li>persoanele fizice care se afl\u0103 \u00een concedii medicale pentru incapacitate temporar\u0103 de munc\u0103, acordate \u00een urma unor accidente de munc\u0103 sau unor boli profesionale<\/li>\n\n\n\n<li>persoanele care se afl\u0103 \u00een concediu de acomodare, potrivit Legii nr. 273\/2004 privind procedura adop\u0163iei<\/li>\n\n\n\n<li>persoanele care se afl\u0103 \u00een concediu pentru cre\u015fterea copilului potrivit OUG nr. 111\/2010 privind concediul \u015fi indemniza\u0163ia lunar\u0103 pentru cre\u015fterea copiilor<\/li>\n\n\n\n<li>persoanele care beneficiaz\u0103 de indemniza\u0163ie de \u015fomaj sau, dup\u0103 caz, de alte drepturi de protec\u0163ie social\u0103 care se acord\u0103 din bugetul asigur\u0103rilor pentru \u015fomaj, potrivit legii<\/li>\n\n\n\n<li>persoanele fizice care beneficiaz\u0103 de venit minim de incluziune potrivit Legii nr. 196\/2016 privind venitul minim de incluziune<\/li>\n\n\n\n<li>persoanele fizice care au calitatea de pensionari, pentru veniturile din pensii, precum \u015fi pentru veniturile realizate din drepturi de proprietate intelectual\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-8f8d3c840d6deff1a9659ca0e2cccbcf\"><strong>Exemple de persoane care NU pot avea calitatea de coasigurat a persoanei asigurate, chiar dac\u01ce nu realizeaz\u01ce venituri proprii<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>copiii;<\/li>\n\n\n\n<li>unchii\/m\u01cetu\u0219ile;<\/li>\n\n\n\n<li>bunicii;<\/li>\n\n\n\n<li>fra\u0163ii\/surorile.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-9efe8f7df860d802e028dca3e6004793\"><strong>De re\u0163inut:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>persoanele care au dob\u00e2ndit calitatea de coasigurat NU pot avea la r\u00e2ndul lor coasigura\u0163i<\/strong>;<\/li>\n\n\n\n<li>\u020bn situa\u0163ia \u020bn care persoana asigurat\u01ce are 2 sau mai multe contracte individuale de munc\u01ce, coasiguratul poate fi \u020bnregistrat la oricare dintre contractele individuale de munc\u01ce, f\u01cer\u01ce a se \u0163ine cont de locul unde persoana asigurat\u01ce \u0219i-a declarat func\u0163ia de baza. De locul \u020bn care persoana asigurat\u01ce \u0219i-a declarat func\u0163ia de baz\u01ce se va \u0163ine cont atunci c\u00e2nd va fi vorba de acordarea deducerii de baz\u01ce, conform legisla\u0163iei \u020bn vigoare.<\/li>\n\n\n\n<li><strong>o persoan\u01ce asigurat\u01ce poate avea unul sau mai mul\u0163i coasigura\u0163i<\/strong>, at\u00e2t timp c\u00e2t fiecare dintre ace\u0219tia \u020bndepline\u0219te condi\u0163iile prev\u01cezute de lege pentru a avea aceast\u01ce calitate;<\/li>\n\n\n\n<li>nu sunt considerate persoane aflate \u020bn \u020bntre\u0163inere persoanele majore condamnate, care execut\u01ce pedepse privative de libertate;<\/li>\n\n\n\n<li>declara\u0163iile pe propria r\u01cespundere depuse la angajator\/pl\u01cetitor de venituri nu se emit ca formulare tipizate.<\/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>Coasigura\u0163ii persoanelor asigurate Coasigura\u0163ii sunt acele persoane fizice aflate \u020bn \u020bntre\u0163inerea unei persoane asigurate \u0219i care beneficiaz\u01ce de asigurare f\u01cer\u01ce plata contribu\u0163iei de asigur\u01ceri sociale de s\u01cen\u01cetate (CASS).Potrivit prevederilor Codului Fiscal \u0219i \u020bn conformitate cu Legea 95\/2006 privind reforma \u020bn domeniul s\u01cen\u01cet\u01ce\u0163ii, persoanele care pot avea calitatea de coasigurat sunt: so\u0163ul f\u0103r\u0103 venituri proprii, afla\u0163i [&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":[223,224],"class_list":["post-884","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-coasigurati","tag-persoane-asigurate"],"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\/884","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=884"}],"version-history":[{"count":7,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/884\/revisions"}],"predecessor-version":[{"id":1094,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/884\/revisions\/1094"}],"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=884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}