{"id":130475,"date":"2016-01-05T11:47:00","date_gmt":"2016-01-05T11:47:00","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=130475"},"modified":"2016-01-05T11:47:00","modified_gmt":"2016-01-05T11:47:00","slug":"pfa-si-contributiile-sociale-2016-ce-se-plateste-obligatoriu-si-ce-este-optional-anul-acesta","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=130475","title":{"rendered":"PFA \u015fi contribu\u0163iile sociale 2016: Ce se pl\u0103te\u015fte obligatoriu \u015fi ce este op\u0163ional anul acesta?"},"content":{"rendered":"<p>\nPersoanele fizice autorizate (PFA) trebuie sa pl\u0103teasc\u0103 pentru veniturile pe care le realizeaz\u0103 un impozit de 16%. \u00cen plus, aceast\u0103 categorie de contribuabili are de achitat \u015fi anumite contribu\u0163ii. Din 2016, PFA vor pl\u0103ti obligatoriu \u015fi contribu\u0163iile de asigur\u0103ri sociale (CAS) &#8212; 10,5% sau 26,3%, conform op\u0163iunii acestora &#8212; calculat la venitul net ob\u0163inut, pe l\u00e2ng\u0103 contribu\u0163iile de asigur\u0103ri sociale de s\u0103n\u0103tate CASS de 5,5%. Cotele contribu\u0163iilor, valabile \u00een acest an, au fost stabilite recent prin legea bugetului de stat pe anul 2016 \u015fi legea bugetului asigur\u0103rilor sociale de stat, scrie avocanet.ro<\/p>\n<p>\nConform reglement\u0103rilor \u00een vigoare, persoanele fizice autorizate sunt obligate s\u0103 pl\u0103teasc\u0103 contribu\u0163ii de asigur\u0103ri sociale (pensii) \u015fi contribu\u0163ii de asigur\u0103ri sociale de s\u0103n\u0103tate.<\/p>\n<p>Pe l\u00e2ng\u0103 aceste dou\u0103 contribu\u0163ii obligatorii, mai exist\u0103 \u015fi unele contribu\u0163ii op\u0163ionale, pentru care persoanele fizice autorizate pot s\u0103 opteze. Este vorba despre contribu\u0163ia la bugetul asigur\u0103rilor pentru \u015fomaj, contribu\u0163ia pentru asigurarea \u00een caz de accidente de munc\u0103 \u015fi boli profesionale, precum \u015fi contribu\u0163ia pentru concedii \u015fi indemniza\u0163ii (FNUASS).<\/p>\n<p>\n<a href=\"http:\/\/www.avocatnet.ro\/content\/articles\/id_42276\/PFA-%C5%9Fi-contribu%C5%A3iile-sociale-2016-Ce-se-pl%C4%83te%C5%9Fte-obligatoriu-%C5%9Fi-ce-este-op%C5%A3ional-anul-acesta.html\">Citi\u0163i mai multe pe www.avocanet.ro<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Persoanele fizice autorizate (PFA) trebuie sa pl\u0103teasc\u0103 pentru veniturile pe care le realizeaz\u0103 un impozit de 16%. \u00cen plus, aceast\u0103 categorie de contribuabili are de achitat \u015fi anumite contribu\u0163ii. Din 2016, PFA vor pl\u0103ti obligatoriu \u015fi contribu\u0163iile de asigur\u0103ri sociale (CAS) &#8212; 10,5% sau 26,3%, conform op\u0163iunii acestora &#8212; calculat la venitul net ob\u0163inut, pe [&hellip;]<\/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":[13325,23389,7467,331,14952,13292,74,14882,30159,16891,10565,7972,9392,7126,17477,21222,35791,7606,33112,17532,16651,15145,93,205,6909],"class_list":["post-130475","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-accidente","tag-achitare","tag-asigurare","tag-asigurari","tag-asigurari-sociale","tag-boli","tag-buget","tag-cas","tag-caz","tag-contribuabili","tag-contributie","tag-contributii","tag-contributii-sociale","tag-impozit","tag-indemnizatii","tag-lectura","tag-legea-bugetului","tag-munca","tag-obligare","tag-obligativitate","tag-persoane-fizice","tag-pfa","tag-plati","tag-sanatate","tag-venituri"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/130475","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=130475"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/130475\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=130475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=130475"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=130475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}