{"id":125,"date":"2018-01-01T12:50:35","date_gmt":"2018-01-01T10:50:35","guid":{"rendered":"http:\/\/experthr.ro\/?p=125"},"modified":"2018-01-03T12:39:27","modified_gmt":"2018-01-03T10:39:27","slug":"categorynoutatimodificari-aduse-in-codul-fiscal-ordinul-nr-23432017","status":"publish","type":"post","link":"https:\/\/experthr.ro\/servicii-resurse-umane\/categorynoutatimodificari-aduse-in-codul-fiscal-ordinul-nr-23432017\/","title":{"rendered":"Modificari aduse in Codul fiscal -Ordinul Nr. 2343\/2017"},"content":{"rendered":"

…se aplica in cazul salaria\u021bilor care realizeaz\u0103 \u00een cursul aceleia\u0219i luni venituri din salarii sau asimilate salariilor \u00een baza a dou\u0103 sau mai multe contracte individuale de munc\u0103, iar baza lunar\u0103 de calcul cumulat\u0103 aferent\u0103 acestora este cel pu\u021bin egal\u0103 cu nivelul salariului minim brut pe \u021bar\u0103 \u00een vigoare \u00een luna \u00een care au fost realizate, conform art. 140 alin. (3) lit. e) din Legea nr. 227\/2015 privind Codul fiscal, cu modific\u0103rile \u0219i complet\u0103rile ulterioare,denumit\u0103 \u00een continuare Codul fiscal, pentru care angajatorii sau persoanele asimilate acestora datoreaz\u0103 contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate la nivelul venitului brut lunar realizat efectiv, \u0219i nu la nivelul salariului minim brut pe \u021bar\u0103, garantat \u00een plat\u0103, corespunz\u0103tor num\u0103rului zilelor lucr\u0103toare din lun\u0103 \u00een care contractul a fost activ.<\/p>\n

ART. 2
\n(1) \u00cen scopul aplic\u0103rii prevederilor art. 1, salaria\u021bii afla\u021bi \u00een situa\u021bia prev\u0103zut\u0103 la art. 140 alin. (3) lit. e) din Codul fiscal au obliga\u021bia s\u0103 depun\u0103 la fiecare angajator sau persoane asimilate acestuia o declara\u021bie pe propria r\u0103spundere din care s\u0103 rezulte c\u0103 veniturile lunare brute cumulate, realizate din salarii \u0219i asimilate salariilor \u00een baza mai multor contracte individuale de munc\u0103, sunt cel pu\u021bin egale cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103.
\n(2) Prin excep\u021bie de la prevederile alin. (1), \u00een cazul \u00een care la unul dintre angajatori salaria\u021bii realizeaz\u0103 un venit brut lunar, corespunz\u0103tor num\u0103rului de zile lucrate \u00een lun\u0103, cel pu\u021bin egal cu salariul minim brut pe \u021bar\u0103 garantat \u00een plat\u0103, ace\u0219tia nu au obliga\u021bia depunerii declara\u021biei pe propria r\u0103spundere la angajatorul respectiv.
\n(3) Declara\u021bia pe propria r\u0103spundere prev\u0103zut\u0103 la alin. (1) se depune lunar, pe perioada \u00een care salariatul se afl\u0103 \u00een situa\u021bia prev\u0103zut\u0103 la art. 1, p\u00e2n\u0103 la data de 5 a lunii urm\u0103toare celei pentru care se constituie drepturile salariale.
\n………<\/p>\n

Exemple privind aplicarea prevederilor art. 140 alin. (3) lit. e) din Codul
\nfiscal:<\/strong><\/h1>\n

 <\/p>\n

Exemplul I
\nO persoan\u0103 fizic\u0103 \u00eencheie un contract individual de munc\u0103 cu norm\u0103 \u00eentreag\u0103 cu societatea A \u0219i un contract cu timp par\u021bial cu societatea B. Contractele sunt active toat\u0103 luna. Pentru activitatea desf\u0103\u0219urat\u0103 la angajatorul A, persoana fizic\u0103 realizeaz\u0103 un venit brut lunar de 1.450 lei, iar la angajatorul B, un venit brut lunar de 500 lei. Venitul brut realizat cumulat, \u00een lun\u0103, este de 1.950 lei (1.450 lei + 500 lei), iar nivelul salariului minim brut lunar este de 1.450 lei. Prin compararea venitului brut lunar cumulat, realizat \u00een valoare de 1.950 lei, cu nivelul salariului minim brut lunar de 1.450 lei rezult\u0103 c\u0103 venitul realizat este mai mare dec\u00e2t salariul minim brut pe \u021bar\u0103. \u00cen acest caz, persoana fizic\u0103 depune declara\u021bia pe propria r\u0103spundere numai la angajatorul B, \u00eentruc\u00e2t la\u00a0 ngajatorul A a realizat un venit brut egal cu salariul minim brut pe \u021bar\u0103 (1.450 lei). Angajatorul A datoreaz\u0103 contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate la valoarea de 1.450 lei. Angajatorul B datoreaz\u0103 contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate la venitul realizat, respectiv la venitul brut lunar de 500 lei.<\/p>\n

Exemplul II
\nO persoan\u0103 fizic\u0103 \u00eencheie \u00eencep\u00e2nd cu data de 1 noiembrie 2017 trei contracte individuale de munc\u0103 cu timp par\u021bial, cu societ\u0103\u021bile A, B \u0219i C, contractele fiind active \u00eentreaga lun\u0103.
\nPentru activitatea desf\u0103\u0219urat\u0103, salariatul realizeaz\u0103 urm\u0103torul venit brut
\n\u00een lun\u0103:
\n– de la angajatorul A, suma de 200 lei;
\n– de la angajatorul B, suma de 300 lei;
\n– de la angajatorul C, suma de 400 lei.
\nVenitul brut realizat cumulat, \u00een lun\u0103, este de 900 lei (200 lei + 300 lei + 400 lei), iar nivelul salariului minim brut lunar este de 1.450 lei. Prin compararea venitului brut lunar cumulat, realizat \u00een valoare de 900 lei, cu nivelul salariului minim brut lunar de 1.450 lei rezult\u0103 c\u0103 venitul realizat este sub nivelul salariului minim brut pe \u021bar\u0103. \u00cen acest caz, salariatul nu depune declara\u021bia pe propria r\u0103spundere la niciun angajator. Astfel, fiecare angajator datoreaz\u0103, pentru salariatul respectiv, contribu\u021bia de asigur\u0103ri sociale \u0219i contribu\u021bia de asigur\u0103ri sociale de s\u0103n\u0103tate la o baz\u0103 de calcul reprezent\u00e2nd salariul minim brut pe \u021bar\u0103, respectiv la 1.450 lei, corespunz\u0103tor num\u0103rului zilelor lucr\u0103toare din lun\u0103.<\/p>\n","protected":false},"excerpt":{"rendered":"

…se aplica in cazul salaria\u021bilor care realizeaz\u0103 \u00een cursul aceleia\u0219i luni venituri din salarii sau asimilate salariilor \u00een baza a dou\u0103 sau mai multe contracte individuale de munc\u0103, iar baza lunar\u0103 de calcul cumulat\u0103 aferent\u0103 acestora este cel pu\u021bin egal\u0103 cu nivelul salariului minim brut pe \u021bar\u0103 \u00een vigoare \u00een luna \u00een care au fost … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_generate-full-width-content":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-125","post","type-post","status-publish","format-standard","hentry","category-noutati"],"yoast_head":"\nModificari aduse in Codul fiscal -Ordinul Nr. 2343\/2017 - Experthr Management<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/experthr.ro\/categorynoutatimodificari-aduse-in-codul-fiscal-ordinul-nr-23432017\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modificari aduse in Codul fiscal -Ordinul Nr. 2343\/2017 - Experthr Management\" \/>\n<meta property=\"og:description\" content=\"…se aplica in cazul salaria\u021bilor care realizeaz\u0103 \u00een cursul aceleia\u0219i luni venituri din salarii sau asimilate salariilor \u00een baza a dou\u0103 sau mai multe contracte individuale de munc\u0103, iar baza lunar\u0103 de calcul cumulat\u0103 aferent\u0103 acestora este cel pu\u021bin egal\u0103 cu nivelul salariului minim brut pe \u021bar\u0103 \u00een vigoare \u00een luna \u00een care au fost ... 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