| de Victor Achim la 02 Aug. 2017 2 comentarii |
>> Pentru castigul lunar brut realizat in baza unui contract individual de munca cu norma intreaga sau cu timp partial, al carui nivel este sub nivelul salariului minim brut pe tara garantat in plata, baza de calcul al contributiei de asigurari sociale (CAS) si al contributiei de asigurari sociale de sanatate (CASS) datorate de angajatori (persoane fizice sau persoane juridice) sau de persoanele asimilate acestora este salariul minim brut pe tara in vigoare in luna pentru care se datoreaza contributiaa, corespunzator numarului zilelor lucratoare din luna in care contractul a fost activ.
>> Prevederile de mai sus nu se aplica angajatorilor, pe perioada in care salariatii acestora se afla in una dintre urmatoarele situatii:
a) sunt elevi sau studenti, cu varsta pana la 26 de ani, aflati intr-o forma de scolarizare
b) sunt ucenici, potrivit legii, in varsta pana la 18 ani
c) sunt persoane cu dizabilitati carora prin lege li se recunoaste posibilitatea de a lucra mai putin de 8 ore pe zi
d) au calitatea de pensionari pentru limita de varsta in sistemul public de pensii, cu exceptia pensionarilor pentru limita de varsta care beneficiaza de pensii de serviciu in baza unor legi/statute speciale, precum si a celor care cumuleaza pensia stabilita in unul dintre sistemele de pensii neintegrate sistemului public de pensii
e) realizeaza in cursul aceleiasi luni venituri din salarii sau asimilate salariilor in baza a doua sau mai multe contracte individuale de munca, iar baza lunara de calcul cumulata aferenta acestora este cel putin egala cu salariul minim brut pe tara.
Pentru situatiile de la lit. a), c) si d) angajatorul solicita documente justificative persoanelor fizice, iar in cazul situatiei de la lit. e), procedura de aplicare se stabileste prin ordin al ministrului finantelor publice.
Incepand cu data de 1 februarie 2017, salariul minim brut pe tara garantat in plata este de 1450 lei lunar, potrivit Hotararii dde Guvern nr. 1/2017.
Prevederile OG 4/2017 au intrat in vigoare la data de 1 august 2017 si se aplica incepand cu veniturile aferente lunii august 2017.
Sursa: Finante Arges
Procedura de acordare a bonificatiei pentru plata cu anticipatie a CASS a fost aprobata
Impozit retinut la sursa prin D112. Mai exista obligatia depunerii declaratiei unice pentru CAS si CASS?
Procedura de acordare a bonificatiilor pentru obligatiile aferente anului 2018 declarate prin declaratia unica
Raspuns OFICIAL ANAF: completarea si depunerea Declaratiei unice pentru declararea impozitului
Comentarii 2 comentariiAdauga comentariul tau
ChesterIrogs 2018-08-20 15:20:16
You have many options to choose from and you can buy zoom binoculars from Jomira at a much affordable price. The reward related with these sorts of emergencyshelters is that they are time examined and are guaranteed to be equipped to stand up to any sort of weather and temperature circumstances.Local experts said it was the reason why California welcomed the Belt and Road Initiative BRI, which proposed forever linking 70 percent of the world's population and the gigantic markets of Asia and Europe."At Huawei, we strive to bridge the digital divide and hope the beneficiaries will capitalize on this opportunity," said You.MBT have slipper, Wholesale Jerseys China Cheap,Wholesale NFL Jerseys Cheap,sport footwear and numerous other types.Whatever company you join though, the fact remains that you are not going to get very far without a consistent flow of leads and getting those leads EXPOSED to your business opportunity in the correct way.Western China's railways have also seen rising passengernumbers.The South China Seaï¼? including the Nansha Islandsï¼? has been a traditional fishing ground for Chinese fishermenï¼? who sail along the monsoon to go to the waters to fish every yearï¼? and have the islands in the Sea as their bases. Shift After you WishThe serious benefit from booklets dispensers is definitely they can be MBT Shoes Sale an easy task to transfer. Nowaday whenever we get a chance to visit any industrial estate we will definitely find the heartbreaking situation there.Wholesale NFL Jerseys China.com posted photos of a stage, an outdoor dance floor, dining tables and a large cake being brought into the house that Aniston and Theroux share in BelAir, a posh hilltop neighborhood of Los Angeles. Heavily detailed can actually backfire on you and some people will not really take you seriously for overly wild or loud designs.Visit my siteï¼?http://www.wholesalenfljerseyscheapstore.com/Dennisalkab 2018-07-31 13:17:44
quantitative easing QE could be varied from country to country, participants to the World Economic Forum WEF's Davos meeting said Saturday.2.Stung Russei Chrum, a river running through the uninhabited valley in the country's southwest, had seen nothing but a "lonely island" excluded from the national electricity grid until 2010, when China Huadian Corporation CHD began to build the biggest hydropower plant in Cambodia.It also bans all textile exports and prohibits countries from authorizing new work permits for North Korean workers â?? two key sources of hard currency for the northeast Asian nation. 27 Xinhua Some 4,000 Vietnamese and foreign runners have registered for the firstever Ho Chi Minh City International Marathon on Nov. Graf Anton Gunther himself was famous for traditional dressage riding, Cheap Nike NFL Jerseys Online, most notably on his famous Oldenburg stallion, Kranich. Due to these misses, PSV managed to secure their fourth victory of the season. Considerably making use of the furniture is created from wooden, wrought iron,http://www.cheapdiscountjerseysnfl.us.com/, aluminum, and wicker and so on. Their temporary dorms were pretty poorly equipped,Cheap NFL Jerseys From China, and their mini generator could not offer enough electricity for airconditioners or electric fans, which made it more difficult to fall asleep. Include protein in your diet as it is the most important source for producing energy in body.When graphics and colors are the point of concern, the iphone provide its users sharp and crispy images.Keat Makara, a Cambodian college graduate who works as an operation supervisor of this project, has been eager to learn from the training and modern cooperate management offered by the Chinese.Visit my siteï¼?http://www.cheapdiscountjerseysnfl.us.com/