{"id":4614,"date":"2025-01-15T14:34:35","date_gmt":"2025-01-15T12:34:35","guid":{"rendered":"https:\/\/portal.winmentor.ro\/winmentor\/?p=4614"},"modified":"2025-01-15T14:34:35","modified_gmt":"2025-01-15T12:34:35","slug":"modificarea-limitei-superioare-de-venit-pentru-calculul-sumei-scutite-300-lei","status":"publish","type":"post","link":"https:\/\/portal.winmentor.ro\/winmentor\/modificarea-limitei-superioare-de-venit-pentru-calculul-sumei-scutite-300-lei\/","title":{"rendered":"Modificarea limitei superioare de venit pentru calculul sumei scutite (300 lei)"},"content":{"rendered":"\n\t\t\t\t\n<p>Conform OUG nr. 156\/2024 publicat\u0103 \u00een MO \u00een data de 31.12.2024, \u00eencep\u00e2nd cu\ndata de 1 ianuarie 2025, \u00een cazul salaria\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een\nbaza contractului individual de munc\u0103, \u00eencadra\u021bi cu <strong>norm\u0103 \u00eentreag\u0103<\/strong>, la locul unde se afl\u0103 <strong>func\u021bia de baz\u0103<\/strong> nu se datoreaz\u0103 impozit pe venit (10%) \u0219i nu se\ncuprinde \u00een baza lunar\u0103 de calcul al contribu\u021biilor sociale obligatorii (CAS,\nCASS \u0219i CAM) <strong>suma de 300 lei\/lun\u0103<\/strong>,\nreprezent\u00e2nd venituri din salarii \u0219i asimilate salariilor, dac\u0103 sunt\n\u00eendeplinite cumulativ urm\u0103toarele condi\u021bii:&nbsp;\n<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>salariul de baz\u0103 brut lunar\nstabilit potrivit contractului individual de munc\u0103<\/strong>, f\u0103r\u0103 a include sporuri \u0219i alte adaosuri, este\negal cu nivelul salariului minim brut pe \u021bar\u0103 garantat \u00een plat\u0103 stabilit prin\nhot\u0103r\u00e2re a Guvernului \u2013 <strong>4.050 lei<\/strong>; <\/li><li><strong>venitul brut<\/strong> realizat din salarii \u0219i venituri\nasimilate salariilor, <strong>f\u0103r\u0103 a include\ncontravaloarea tichetelor de mas\u0103<\/strong>, voucherele de vacan\u021b\u0103, respectiv\nindemniza\u021bia de hran\u0103, dup\u0103 caz, acordate potrivit legii, \u00een baza aceluia\u0219i\ncontract individual de munc\u0103, pentru aceea\u0219i lun\u0103, <strong>nu dep\u0103\u0219e\u0219te nivelul de 4.300 lei<\/strong>, inclusiv. <\/li><\/ul>\n\n\n\n<p>Av\u00e2nd \u00een vedere aceste preciz\u0103ri, pentru calculul sumei scutite \u00eencep\u00e2nd cu\nluna ianuarie 2025, \u00een versiunea de <strong>WinMENTOR\n24.121\/1<\/strong>, versiune care <strong>cuprinde\nparametrii actualiza\u021bi pentru salarii 2025<\/strong>, <strong>trebuie modificat\u0103 valoarea constantei<\/strong> <strong><em>Limit\u0103 superioar\u0103 venit pt. calcul suma 200\nscutit<\/em><\/strong> din <strong>4000<\/strong> \u00een <strong>4300<\/strong>.&nbsp;\n<\/p>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Conform OUG nr. 156\/2024 publicat\u0103 \u00een MO \u00een data de 31.12.2024, \u00eencep\u00e2nd cu data de 1 ianuarie 2025, \u00een cazul salaria\u021bilor care desf\u0103\u0219oar\u0103 activitate \u00een baza contractului individual de munc\u0103, \u00eencadra\u021bi cu norm\u0103 \u00eentreag\u0103, la locul unde se afl\u0103 func\u021bia de baz\u0103 nu se datoreaz\u0103 impozit pe venit (10%) \u0219i nu se cuprinde \u00een baza [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[45],"class_list":["post-4614","post","type-post","status-publish","format-standard","hentry","category-news-ro","tag-wm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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