{"id":156019,"date":"2017-12-17T12:04:19","date_gmt":"2017-12-17T12:04:19","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=156019"},"modified":"2017-12-17T12:04:19","modified_gmt":"2017-12-17T12:04:19","slug":"modificarile-fiscale-creeaza-discrepante-uriase-intre-salariati-si-pfa-un-salariat-cu-venit-brut-de-5-000-lei-luna-va-avea-aceeasi-povara-fiscala-ca-si-persoana-cu-un-venit-pe-pfa-de-3-ori-mai-mare","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=156019","title":{"rendered":"Modific\u0103rile fiscale creeaz\u0103 discrepan\u0163e uria\u015fe \u00eentre salaria\u0163i \u015fi PFA: un salariat cu venit brut de 5.000 lei\/lun\u0103 va avea aceea\u015fi povar\u0103 fiscal\u0103 ca \u015fi persoana cu un venit pe PFA de 3 ori mai mare"},"content":{"rendered":"<div>\nAstfel, \u00een contextul \u00een care un salariat c\u00e2\u015ftig\u0103 un venit salarial brut de 5.000 lei\/lun\u0103, acesta va avea aceea\u015fi povar\u0103 fiscal\u0103 (impozit pe venit \u015fi contribu\u0163ii sociale individuale) ca \u015fi persoana care c\u00e2\u015ftig\u0103 un venit din activit\u0103\u0163i independente de 3 ori mai mare (mai specific &#8211; 14.575 lei).<\/div>\n<div>\n&nbsp;<\/div>\n<div>\nAceast\u0103 diferen\u0163\u0103 de nrom\u0103 rezult\u0103 ca urmare a introducerii plafonului lunar la nivelul unui salariu de baz\u0103 minim brut pe \u0163ar\u0103 (i.e., prev\u0103zut a fi de 1.900 lei), pentru care se vor datora contribu\u0163iile sociale \u00een cazul veniturilor din activit\u0103\u0163i independente. De\u015fi venitul la care se poate asigura \u00een scopuri de asigur\u0103ri sociale o persoan\u0103 care desf\u0103\u015foar\u0103 activit\u0103\u0163i independente poate fi unul ales, e pu\u0163in probabil ca acest venit ales s\u0103 fie de prea multe ori mai mare dec\u00e2t cel minim impus de lege.&nbsp;<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n\u00cen consecin\u0163\u0103, \u00eencep\u00e2nd cu 1 ianuarie 2018, de\u015fi contribu\u0163iile sociale pl\u0103tite pentru un venit salarial sunt \u00een cre\u015ftere, cele pl\u0103tite pentru veniturile din activit\u0103\u0163i independente sunt \u00een sc\u0103dere.<\/div>\n<div>\n&nbsp;<\/div>\n<div>\n<a href=\"http:\/\/www.zf.ro\/banci-si-asigurari\/modificarile-fiscale-creeaza-discrepante-uriase-intre-salariati-si-pfa-un-salariat-cu-venit-brut-de-5-000-lei-luna-va-avea-aceeasi-povara-fiscala-ca-si-persoana-cu-un-venit-pe-pfa-de-3-ori-mai-mare-16866846\">Cititi mai multe pe www.zf.ro<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Modific\u0103rile aduse de Guvern \u00een domeniul impozitului pe venit \u015fi al contribu\u0163iilor sociale creeaz\u0103 o discrepan\u0163\u0103 semnificativ\u0103 \u00eentre sumele pl\u0103tite de salaria\u0163i \u015fi de PFA, av\u00e2nd \u00een vedere c\u0103 de la 1 ianuarie 2018 oric\u00e2t de mult ar c\u00e2\u015ftiga pe lun\u0103 o persoan\u0103 fizic\u0103 din activit\u0103\u0163i independente, fie 5.000 lei, fie 1.000.000 lei, nivelul de contribu\u0163ii va fi acela\u015fi, adic\u0103 665 lei\/lun\u0103, arat\u0103 o analiz\u0103 realizat\u0103 de Claudia Sofianu, Partener EY Rom\u00e2nia.<\/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":[14681,8225,284,7972,9392,30806,246,32890,9,7126,18509,8448,15145,9291,8257],"class_list":["post-156019","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-activitati","tag-analiza","tag-castigare","tag-contributii","tag-contributii-sociale","tag-creare","tag-crestere","tag-fizica","tag-guvern","tag-impozit","tag-independenta","tag-modificari","tag-pfa","tag-salariati","tag-venit"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/156019","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=156019"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/156019\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=156019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=156019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=156019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}