{"id":119501,"date":"2015-03-23T13:49:06","date_gmt":"2015-03-23T13:49:06","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=119501"},"modified":"2015-03-23T13:49:06","modified_gmt":"2015-03-23T13:49:06","slug":"studiu-bancile-si-companiile-din-it-si-petrol-gaze-au-beneficiat-cel-mai-mult-de-cas-redus-cu-5","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=119501","title":{"rendered":"STUDIU: B\u0103ncile \u015fi companiile din IT \u015fi petrol-gaze au beneficiat cel mai mult de CAS redus cu 5%"},"content":{"rendered":"<p>\n&#8220;M\u0103sura fiscal\u0103 de reducere cu 5% a contribu\u0163iei de asigur\u0103ri sociale datorat\u0103 de angajator, care se aplic\u0103 \u00eencep\u00e2nd cu veniturile lunii octombrie 2014, a avut impact direct asupra costurilor salariale, \u00eens\u0103 efectele au fost resim\u0163ite diferit la nivelul fiec\u0103rui angajator&#8221;, se arat\u0103 \u00eentr-un comunicat al firmei Accace, companie de externalizare \u015fi consultan\u0163\u0103 de afaceri.<\/p>\n<p>\n<strong>Consultan\u0163ii Accace au calculat c\u0103 \u00een cazul unui salariat cu un venit lunar brut de 3.000 de lei, un angajator a f\u0103cut, ca urmare a reducerii CAS, o economie de 150 lei pe lun\u0103, costul total salarial sc\u0103z\u00e2nd de la 3.834 lei la 3.684 lei\/lun\u0103.<\/strong> Astfel, dup\u0103 6 luni, angajatorul a ob\u0163inut o reducere a cheltuielilor salariale cu 900 lei\/angajat.<\/p>\n<p>\nPe de alt\u0103 parte, companiile mici, cu angaja\u0163i av\u00e2nd salariul minim pe economie, au \u00eenregistrat o reducere a cheltuielilor salariale doar \u00een perioada octombrie-decembrie 2014, iar \u00eencep\u00e2nd cu luna ianuarie 2015, efectele reducerii CAS au fost practic anulate, ca urmare a cre\u015fterii salariului minim pe economie de la 900 lei la 975 lei.<\/p>\n<p>\n<strong>Astfel, comparativ cu luna septembrie 2014, c\u00e2nd pentru un salariu de 900 lei\/lun\u0103 costul total salarial era 1.150 lei, pentru salariile pl\u0103tite de angajator \u00eencep\u00e2nd cu luna ianuarie 2015, angajatorii au \u00eenregistrat un cost salarial suplimentar de 46 lei\/lun\u0103.<\/strong> Practic, se observ\u0103 c\u0103, dup\u0103 6 luni de la reducerea CAS, angajatorul nu a beneficiat efectiv de reducerea costurilor salariale, ci de o cre\u015ftere per ansamblu cu 3 lei\/angajat.<\/p>\n<p>\n&#8220;Putem constata astfel c\u0103 efectele pozitive ale reducerii CAS se resimt \u00een special \u00een companiile unde nivelul salarial este ridicat \u015fi foarte ridicat, respectiv din domenii precum financiar, IT sau extrac\u0163ia petrolului \u015fi a gazelor, \u00een timp ce companiile unde nivelul salarial este aproape de minim au \u00eenregistrat chiar cre\u015fteri ale costurilor salariale, comparativ cu luna septembrie 2014&#8221;, a declarat Andreea P\u0103un, payroll supervisor \u00een cadrul Accace.<\/p>\n<p>\nCompaniile care au beneficiat de un surplus de disponibilit\u0103\u0163i b\u0103ne\u015fti, ca urmare a reducerii CAS, au reac\u0163ionat diferit fa\u0163\u0103 de aceast\u0103 m\u0103sur\u0103, \u00een cele mai multe cazuri angajatorii lu\u00e2nd decizia s\u0103 nu investeasc\u0103 suplimentar, ci banii economisi\u0163i din reducerea CAS s\u0103 fie folosi\u0163i pentru plata salariilor lunare.<\/p>\n<p>\n&#8220;Chiar dac\u0103 pe termen scurt companiile nu au reinvestit sumele economisite, cu siguran\u0163\u0103 \u00een urm\u0103toarea perioad\u0103 \u015fi pe termen lung acest lucru se va reflecta \u00een m\u0103suri precum crearea de noi locuri de munc\u0103, acordarea de beneficii angaja\u0163ilor performan\u0163i, investi\u0163ii \u00een echipamente \u015fi tehnologie. Mai mult, m\u0103sura reducerii CAS datorat\u0103 de angajator este cu adev\u0103rat apreciat\u0103 \u015fi de investitorii str\u0103ini, care \u00eens\u0103 sper\u0103 ca acest lucru s\u0103 nu duc\u0103 \u00een viitor la cre\u015fterea altor taxe care s\u0103 acopere aceast\u0103 diminuare&#8221;, a ad\u0103ugat P\u0103un.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Companiile unde salariile sunt mari \u015fi foarte mari (b\u0103nci, IT, financiar, petrol \u015fi gaze) au resim\u0163it cel mai mult beneficiile reducerii cu 5% a CAS datorat\u0103 de angajator, \u00een timp ce pentru firmele mici m\u0103sura a fost anulat\u0103 de majorarea salariului minim pe economie, potrivit Accace.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[510],"tags":[14882,9696],"class_list":["post-119501","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-cas","tag-efecte"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/119501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=119501"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/119501\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=119501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=119501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=119501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}