{"id":945,"date":"2024-12-13T11:57:29","date_gmt":"2024-12-13T09:57:29","guid":{"rendered":"https:\/\/blog.fgo.ro\/?p=945"},"modified":"2025-12-18T12:48:51","modified_gmt":"2025-12-18T10:48:51","slug":"buletin-informativ-28-2024","status":"publish","type":"post","link":"https:\/\/www.fgo.ro\/blog\/buletin-informativ-28-2024\/","title":{"rendered":"BI 28\/2024: Cadouri neimpozitate pentru salaria\u0163i \u0219i copiii lor minori de Cr\u01ceciun 2024-2025"},"content":{"rendered":"<div class=\"wp-block-post-date\"><time datetime=\"2024-12-13T11:57:29+02:00\">13\/12\/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>Cadouri neimpozitate pentru salaria\u0163i \u0219i copiii lor minori de Cr\u01ceciun 2024-2025<\/strong><\/h2>\n\n\n\n<p><strong>De Cr\u01ceciun<\/strong> angajatorii au posibilitatea de a 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><strong>Cadouri \u020bn bani<\/strong> (pot fi pl\u01cetite pe card sau \u020bn numerar)<\/li>\n\n\n\n<li><strong>Cadouri \u020bn natur\u01ce<\/strong> (exemplu: co\u0219\/pachet cu produse specifice Cr\u01ceciunului)<\/li>\n\n\n\n<li><strong>Tichete cadou<\/strong> (se \u00eencarc\u0103 pe cardul de tichete cadou al salariatului).<\/li>\n<\/ul>\n\n\n\n<p>Potrivit Codului Fiscal, pentru beneficiile de mai sus, <strong>NU se pl\u01cetesc:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>la nivelul salariatului: <strong>impozit pe venit<\/strong>, <strong>CAS<\/strong> (contribu\u0163ia de asigur\u01ceri sociale) \u0219i <strong>CASS<\/strong> (contribu\u0163ia de asigur\u01ceri sociale de s\u01cen\u01cetate);<\/li>\n\n\n\n<li>la nivelul angajatorului: <strong>CAM<\/strong> (contribu\u0163ia asigur\u01cetorie pentru munc\u01ce).<\/li>\n<\/ul>\n\n\n\n<p>Potrivit legisla\u0163iei \u020bn vigoare, acordarea unor asemenea cadouri\/tichete cadou neimpozitate, <strong>reprezint\u01ce o posibilitate a angajatorului de a le acorda<\/strong> <strong>\u0219i nu o obliga\u0163ie a acestuia.<\/strong><\/p>\n\n\n\n<p><strong>\u26a0\ufe0f<em>Aten\u0163ie <\/em><\/strong>la modul \u020bn care sunt formulate clauzele incluse \u020bn RI, CCM sau CIM, ce fac referire la acordarea cadourilor\/tichetelor cadou cu ocazia Cr\u01ceciunului!<\/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>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><strong>sunt acordate propriilor angaja\u0163i<\/strong>, precum \u0219<strong>i copiilor minori ai acestora<\/strong>;<\/li>\n\n\n\n<li><strong>au o valoare maxim\u01ce de 300 lei\/persoan\u01ce<\/strong>;<\/li>\n\n\n\n<li>sunt acordate <strong>cu ocazia Cr\u01ceciunului,<\/strong> \u020bn luna decembrie;<\/li>\n\n\n\n<li>sunt acordate ca \u0219i cadou de Cr\u01ceciun (\u020bn bani sau \u020bn natur\u01ce), inclusiv tichete cadou, dar NU sub form\u01ce de \u201cPrim\u01ce de Cr\u01ceciun\u201d;<\/li>\n\n\n\n<li><strong>procedura de acordare<\/strong> a beneficiilor este <strong>prev\u01cezut\u01ce \u020bn<\/strong> regulamentul intern al angajatorului (<strong>RI<\/strong>), contractul colectiv de munc\u01ce (<strong>CCM<\/strong>) sau \u020bn contractul individual de munc\u01ce (<strong>CIM<\/strong>).<\/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<p>\u2192 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.<br>\u2192 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.<br>\u2192 angajatorul emite o decizie intern\u01ce \u020bn care men\u0163ioneaz\u01ce \u0219i valoarea cadourilor acordate salaria\u0163ilor proprii\/copiilor lor minori, modalitatea de acordare (tichet cadou, cadou \u020bn bani \u0219i\/sau cadou \u020bn natur\u01ce), cum se acord\u01ce cadourile \u020bn bani (numerar\/card), dup\u01ce caz, \u020bmpreun\u01ce cu lista ce cuprinde salaria\u0163ii \u0219i copiii minori ai acestora, c\u01cerora le acord\u01ce asemenea cadouri.<br>\u00cen <a href=\"https:\/\/www.fgo.ro\/?s=ga-bp&amp;campaignid=18512285416&amp;keyword=fgo&amp;gad_source=1&amp;gad_campaignid=18512285416&amp;gbraid=0AAAAAo-LFFQwCUiTRHFTrRAQUqVg-vT40&amp;gclid=Cj0KCQiA6Y7KBhCkARIsAOxhqtMB7YJ8s2K4P_f4oZgwE2GsiWe9CPNo2-j7t0z5Gq-wLM78My6cppsaAmsqEALw_wcB\" target=\"_blank\" rel=\"noreferrer noopener\">platforma FGO<\/a> sunt disponibile <strong>modele de decizie<\/strong> <strong>privind acordarea cadourilor de Cr\u0103ciun \u00een bani, \u00een natur\u0103 \u0219i sub form\u0103 de tichete cadou<\/strong>.<br>\u2192 \u00een situa\u0163ia \u020bn care cadoul \u020bn bani se acord\u01ce \u020bn numerar, salariatul semneaz\u01ce de primire a lui, iar angajatorul p\u01cestreaz\u01ce dovada.<br>\u2192 cadourile\/tichetele cadou acordate cu ocazia Cr\u01ceciunului, \u020bn luna decembrie, se declar\u01ce \u020bn D112 aferent\u01ce veniturilor lunii decembrie.<\/p>\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 Cr\u01ceciunului, 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>la nivelul salariatului: impozit pe venit, CAS (contribu\u0163ia de asigur\u01ceri sociale) \u0219i CASS (contribu\u0163ia de asigur\u01ceri sociale de s\u01cen\u01cetate)<\/li>\n\n\n\n<li>la nivelul angajatorului: CAM (contribu\u0163ia asigur\u01cetorie pentru munc\u01ce).<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-purple-color has-text-color has-link-color wp-elements-b0fd64459ebbbf717295d2a4a69b8559\"><strong>Exemplu<\/strong><\/p>\n\n\n\n<p>Potrivit procedurii prev\u01cezute \u020bn Regulamentul Intern, cu ocazia Cr\u01ceciunului 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 Cr\u01ceciunului angajatorul X acord\u01ce cadouri \u020bn bani astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>400 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 \u0219i c\u01ce s-a dep\u01ce\u0219it cu 100 lei suma maxim\u01ce ce poate fi acordat\u01ce salaria\u0163ilor f\u01cer\u01ce a fi taxat\u01ce, regimul fiscal pentru cadourile \u020bn bani, acordate cu ocazia Cr\u01ceciunului, va fi urm\u01cetorul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u020bn cazul cadourilor \u020bn bani acordate salaria\u0163ilor:<br>1)<strong>suma de 300 de lei NU se va impozita \u0219i nu va fi supus\u01ce contibu\u0163iilor sociale<\/strong>;<br>2)<strong>suma de 100 lei va fi supus\u01ce impozitului pe venit \u0219i tuturor contribu\u0163iilor sociale<\/strong>.<\/li>\n\n\n\n<li><strong>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<\/strong>.<\/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 <strong>salaria\u0163ilor proprii<\/strong>, cu ocazia Cr\u01ceciunului, <strong>\u020bn limita maxim\u01ce de 300 lei\/salariat<\/strong><\/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 <strong>copiilor minori ai salaria\u0163ilor<\/strong>, cu ocazia Cr\u01ceciunului, <strong>\u020bn limita maxim\u01ce de 300 lei\/copil minor<\/strong><\/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 Cr\u01ceciunului, <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 salaria\u0163ilor proprii, <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 Cr\u01ceciunului, 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><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-cyan-bluish-gray-color has-text-color has-link-color wp-elements-e9ec8b9261afdc92f87d97d67b9a0bdd\">Not\u0103: Informa\u021biile prezentate \u00een acest articol au caracter general \u0219i exclusiv informativ. FGO \u0219i autorul nu \u00ee\u0219i asum\u0103 r\u0103spunderea pentru eventualele pierderi sau prejudicii rezultate \u00een urma utiliz\u0103rii acestor informa\u021bii. Articolul nu reprezint\u0103 consultan\u021b\u0103 juridic\u0103, fiscal\u0103 sau de alt\u0103 natur\u0103 \u0219i nu \u00eenlocuie\u0219te obliga\u021bia consult\u0103rii prevederilor legale aplicabile sau a unui specialist, \u00een func\u021bie de situa\u021bia concret\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cadouri neimpozitate pentru salaria\u0163i \u0219i copiii lor minori de Cr\u01ceciun 2024-2025 De Cr\u01ceciun angajatorii au posibilitatea de a 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: Potrivit legisla\u0163iei \u020bn vigoare, acordarea unor asemenea cadouri\/tichete cadou neimpozitate, [&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":[107,88,257,256,106],"class_list":["post-945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislativ","tag-beneficii-extrasalariale","tag-beneficii-neimpozitate","tag-cadouri-craciun","tag-cadouri-neimpozitate","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\/945","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=945"}],"version-history":[{"count":10,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/945\/revisions"}],"predecessor-version":[{"id":1633,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/posts\/945\/revisions\/1633"}],"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=945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/categories?post=945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fgo.ro\/blog\/wp-json\/wp\/v2\/tags?post=945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}