{"id":206,"date":"2013-11-08T15:19:23","date_gmt":"2013-11-08T15:19:23","guid":{"rendered":"http:\/\/smartbizconsulting.ro\/?page_id=206"},"modified":"2013-11-29T15:22:36","modified_gmt":"2013-11-29T15:22:36","slug":"206-2","status":"publish","type":"page","link":"https:\/\/smartbizconsulting.ro\/?page_id=206","title":{"rendered":"Calculul deducerii personale la salariatii care primesc tichete de masa"},"content":{"rendered":"

Conform art. 55 alin. (1) din Codul Fiscal, “Sunt considerate venituri din salarii toate veniturile \u00een bani \u015fi\/sau \u00een natur\u0103 ob\u0163inute de o persoan\u0103 fizic\u0103 ce desf\u0103\u015foar\u0103 o activitate \u00een baza unui contract individual de munc\u0103 sau a unui statut special prev\u0103zut de lege, indiferent de perioada la care se refer\u0103, de denumirea veniturilor ori de forma sub care ele se acord\u0103, inclusiv indemniza\u0163iile pentru incapacitate temporar\u0103 de munc\u0103”.<\/p>\n

Totodata, la pct. 68 lit. a)\u00a0liniuta a 8-a\u00a0din Normele de aplicare a Codului Fiscal apar mentionate expres tichetele de masa: “(…)valoarea nominal\u0103 a tichetelor de mas\u0103, tichetelor de cre\u0219\u0103, tichetelor de vacan\u0163\u0103, acordate potrivit legii”, ca facand parte din veniturile din salarii sau asimilate salariilor.<\/p>\n

Asadar, valoarea nominala a tichetelor de masa acordate salariatilor potrivit legii (Legea 142\/1998<\/a>) este considerata venit asimilat salariului si intra in baza\u00a0impozabila a impozitului pe veniturile din salarii.<\/p>\n

Problema care\u00a0apare este cea\u00a0a\u00a0venitului la\u00a0care adaugam valoarea nominala a tichetelor, si anume la venitul lunar brut realizat de salariat in luna respectiva\u00a0sau la venitul net definit\u00a0conform\u00a0art. 57 alin. (2)\u00a0lit. a)\u00a0al\u00a0 Legii nr.\u00a0571\/2003, intrucat de\u00a0stabilirea corecta a acestuia depinde calcularea deducerii personale.<\/p>\n

Conform art. 56 alin. (2)\u00a0din Codul Fiscal, “Deducerea personal\u0103 se acord\u0103 pentru persoanele fizice care au un venit lunar brut<\/span> de p\u00e2n\u0103 la 1.000 lei inclusiv, astfel: (…)”<\/p>\n

Definitia venitului lunar brut o\u00a0gasim la pct. 106 din Normele de aplicare ale Codului Fiscal, respectiv “Venitul brut lunar din salarii reprezint\u0103 totalitatea veniturilor realizate \u00eentr-o lun\u0103 conform art. 55<\/span> <\/span>alin. (1) – (3) din Codul fiscal de o persoan\u0103 fizic\u0103, pe fiecare loc de realizare, indiferent de denumirea acestora sau de forma sub care sunt acordate.”<\/p>\n

Asadar, venitul brut lunar realizat de salariat include valoarea nominala a tichetelor de masa, de unde rezulta ca valoarea\u00a0deducerii personale va fi influentata de tichetele primite de angajat.<\/p>\n

Pentru o mai buna intelegere, vom exemplifica in cele ce urmeaza aceste calcule. Astfel:<\/p>\n

Salariu tarifar de incadrare (cel prevazut in contractul de munca) = 980 lei<\/p>\n

Valoarea nominala a tichetelor de masa = 205,70 lei<\/p>\n

Venit brut\u00a0salarial lunar =\u00a01185,70 lei<\/p>\n

Deducerea personala (presupunem ca salariatul nu are persoane in intretinere) = 250 lei x [1-(1185,70-1000)\/2000] = 230 lei*<\/p>\n

*Nota: Conform O.M.F.P. 1016\/2005, “Sumele reprezent\u00e2nd deducerile personale potrivit art. 2 <\/a>\u015fi 3 pentru venitul brut lunar din salarii cuprins \u00eentre 1.001 \u015fi 3.000 lei sunt calculate prin rotunjire la 10 lei, \u00een sensul c\u0103 frac\u0163iunile sub 10 lei se majoreaz\u0103 la 10 lei.”<\/em><\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Conform art. 55 alin. (1) din Codul Fiscal, “Sunt considerate venituri din salarii toate veniturile \u00een bani \u015fi\/sau \u00een natur\u0103 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":26,"menu_order":97,"comment_status":"open","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-206","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/206","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=206"}],"version-history":[{"count":17,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/206\/revisions"}],"predecessor-version":[{"id":239,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/206\/revisions\/239"}],"up":[{"embeddable":true,"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=\/wp\/v2\/pages\/26"}],"wp:attachment":[{"href":"https:\/\/smartbizconsulting.ro\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}