{"id":179951,"date":"2020-02-13T11:27:19","date_gmt":"2020-02-13T11:27:19","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=179951"},"modified":"2020-02-13T11:27:19","modified_gmt":"2020-02-13T11:27:19","slug":"nivelul-deducerii-personale-de-care-beneficiaza-salariatii-in-acest-an","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=179951","title":{"rendered":"Nivelul deducerii personale de care beneficiaz\u0103 salaria\u0163ii \u00een acest an"},"content":{"rendered":"

\nPersoanele fizice au dreptul la deducerea din venitul net lunar din salarii a unei sume sub form\u0103 de deducere personal\u0103, acordat\u0103 pentru fiecare lun\u0103 a perioadei impozabile numai pentru veniturile din salarii la locul unde se afl\u0103 func\u0163ia de baz\u0103, conform Codului Fiscal.<\/p>\n

\nAstfel, persoanele care ob\u0163in venituri salariale brute mai mici de 3.600 de lei au dereptul la deducere personal\u0103 pentru persoanele aflate \u00een \u00eentre\u0163inere. Scopul deducerii persoanele este ca persoanele cu venituri mici s\u0103 poat\u0103 pl\u0103ti taxe mai mici \u015fi \u00een final s\u0103 r\u0103m\u00e2n\u0103 cu un salariu net mai mare.<\/p>\n

\nConform Codului Fiscal, deducerea personal\u0103 se acord\u0103 pentru persoanele fizice care au un venit lunar brut de p\u00e2n\u0103 la 1.950 lei inclusiv. Aceste persoane pot beneficia de o deducere personal\u0103 de la 510 p\u00e2n\u0103 la 1.310 lei, dup\u0103 cum urmeaz\u0103:<\/p>\n

\n(i) pentru contribuabilii care nu au persoane \u00een \u00eentre\u0163inere – 510 lei;<\/p>\n

\n(ii) pentru contribuabilii care au o persoan\u0103 \u00een \u00eentre\u0163inere – 670 lei;<\/p>\n

\n(iii) pentru contribuabilii care au dou\u0103 persoane \u00een \u00eentre\u0163inere – 830 lei;<\/p>\n

\n(iv) pentru contribuabilii care au trei persoane \u00een \u00eentre\u0163inere – 990 lei;<\/p>\n

\n(v) pentru contribuabilii care au patru sau mai multe persoane \u00een \u00eentre\u0163inere – 1.310 lei.<\/p>\n

\nPentru contribuabilii care realizeaz\u0103 venituri brute lunare din salarii cuprinse \u00eentre 1.951 lei \u015fi 3.600 lei, inclusiv, deducerile personale sunt degresive fa\u0163\u0103 de cele de mai sus \u015fi se stabilesc dup\u0103 cum urmeaz\u0103:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

\nVenit lunar brut<\/p>\n<\/td>\n

\n

\nPersoane aflate \u00een \u00eentre\u0163inere<\/p>\n<\/td>\n<\/tr>\n

\n

\nde la ….. la<\/p>\n<\/td>\n

\n

\nf\u0103r\u0103<\/p>\n<\/td>\n

\n

\n1 pers.<\/p>\n<\/td>\n

\n

\n2 pers.<\/p>\n<\/td>\n

\n

\n3 pers.
\n4 pers.<\/p>\n<\/td>\n

\n

\n4 \u015fi peste<\/p>\n<\/td>\n<\/tr>\n

\n

\n1<\/p>\n<\/td>\n

\n

\n1950<\/p>\n<\/td>\n

\n

\n510<\/p>\n<\/td>\n

\n

\n670<\/p>\n<\/td>\n

\n

\n830<\/p>\n<\/td>\n

\n

\n990<\/p>\n<\/td>\n

\n

\n1310<\/p>\n<\/td>\n<\/tr>\n

\n

\n1951<\/p>\n<\/td>\n

\n

\n2000<\/p>\n<\/td>\n

\n

\n495<\/p>\n<\/td>\n

\n

\n655<\/p>\n<\/td>\n

\n

\n815<\/p>\n<\/td>\n

\n

\n975<\/p>\n<\/td>\n

\n

\n1295<\/p>\n<\/td>\n<\/tr>\n

\n

\n2001<\/p>\n<\/td>\n

\n

\n2050<\/p>\n<\/td>\n

\n

\n480<\/p>\n<\/td>\n

\n

\n640<\/p>\n<\/td>\n

\n

\n800<\/p>\n<\/td>\n

\n

\n960<\/p>\n<\/td>\n

\n

\n1280<\/p>\n<\/td>\n<\/tr>\n

\n

\n2051<\/p>\n<\/td>\n

\n

\n2100<\/p>\n<\/td>\n

\n

\n465<\/p>\n<\/td>\n

\n

\n625<\/p>\n<\/td>\n

\n

\n785<\/p>\n<\/td>\n

\n

\n945<\/p>\n<\/td>\n

\n

\n1265<\/p>\n<\/td>\n<\/tr>\n

\n

\n2101<\/p>\n<\/td>\n

\n

\n2150<\/p>\n<\/td>\n

\n

\n450<\/p>\n<\/td>\n

\n

\n610<\/p>\n<\/td>\n

\n

\n770<\/p>\n<\/td>\n

\n

\n930<\/p>\n<\/td>\n

\n

\n1250<\/p>\n<\/td>\n<\/tr>\n

\n

\n2151<\/p>\n<\/td>\n

\n

\n2200<\/p>\n<\/td>\n

\n

\n435<\/p>\n<\/td>\n

\n

\n595<\/p>\n<\/td>\n

\n

\n755<\/p>\n<\/td>\n

\n

\n915<\/p>\n<\/td>\n

\n

\n1235<\/p>\n<\/td>\n<\/tr>\n

\n

\n2201<\/p>\n<\/td>\n

\n

\n2250<\/p>\n<\/td>\n

\n

\n420<\/p>\n<\/td>\n

\n

\n580<\/p>\n<\/td>\n

\n

\n740<\/p>\n<\/td>\n

\n

\n900<\/p>\n<\/td>\n

\n

\n1220<\/p>\n<\/td>\n<\/tr>\n

\n

\n2251<\/p>\n<\/td>\n

\n

\n2300<\/p>\n<\/td>\n

\n

\n405<\/p>\n<\/td>\n

\n

\n565<\/p>\n<\/td>\n

\n

\n725<\/p>\n<\/td>\n

\n

\n885<\/p>\n<\/td>\n

\n

\n1205<\/p>\n<\/td>\n<\/tr>\n

\n

\n2301<\/p>\n<\/td>\n

\n

\n2350<\/p>\n<\/td>\n

\n

\n390<\/p>\n<\/td>\n

\n

\n550<\/p>\n<\/td>\n

\n

\n710<\/p>\n<\/td>\n

\n

\n870<\/p>\n<\/td>\n

\n

\n1190<\/p>\n<\/td>\n<\/tr>\n

\n

\n2351<\/p>\n<\/td>\n

\n

\n2400<\/p>\n<\/td>\n

\n

\n375<\/p>\n<\/td>\n

\n

\n535<\/p>\n<\/td>\n

\n

\n695<\/p>\n<\/td>\n

\n

\n855<\/p>\n<\/td>\n

\n

\n1175<\/p>\n<\/td>\n<\/tr>\n

\n

\n2401<\/p>\n<\/td>\n

\n

\n2450<\/p>\n<\/td>\n

\n

\n360<\/p>\n<\/td>\n

\n

\n520<\/p>\n<\/td>\n

\n

\n680<\/p>\n<\/td>\n

\n

\n840<\/p>\n<\/td>\n

\n

\n1160<\/p>\n<\/td>\n<\/tr>\n

\n

\n2451<\/p>\n<\/td>\n

\n

\n2500<\/p>\n<\/td>\n

\n

\n345<\/p>\n<\/td>\n

\n

\n505<\/p>\n<\/td>\n

\n

\n665<\/p>\n<\/td>\n

\n

\n825<\/p>\n<\/td>\n

\n

\n1145<\/p>\n<\/td>\n<\/tr>\n

\n

\n2501<\/p>\n<\/td>\n

\n

\n2550<\/p>\n<\/td>\n

\n

\n330<\/p>\n<\/td>\n

\n

\n490<\/p>\n<\/td>\n

\n

\n650<\/p>\n<\/td>\n

\n

\n810<\/p>\n<\/td>\n

\n

\n1130<\/p>\n<\/td>\n<\/tr>\n

\n

\n2551<\/p>\n<\/td>\n

\n

\n2600<\/p>\n<\/td>\n

\n

\n315<\/p>\n<\/td>\n

\n

\n475<\/p>\n<\/td>\n

\n

\n635<\/p>\n<\/td>\n

\n

\n795<\/p>\n<\/td>\n

\n

\n1115<\/p>\n<\/td>\n<\/tr>\n

\n

\n2601<\/p>\n<\/td>\n

\n

\n2650<\/p>\n<\/td>\n

\n

\n300<\/p>\n<\/td>\n

\n

\n460<\/p>\n<\/td>\n

\n

\n620<\/p>\n<\/td>\n

\n

\n780<\/p>\n<\/td>\n

\n

\n1100<\/p>\n<\/td>\n<\/tr>\n

\n

\n2651<\/p>\n<\/td>\n

\n

\n2700<\/p>\n<\/td>\n

\n

\n285<\/p>\n<\/td>\n

\n

\n445<\/p>\n<\/td>\n

\n

\n605<\/p>\n<\/td>\n

\n

\n765<\/p>\n<\/td>\n

\n

\n1085<\/p>\n<\/td>\n<\/tr>\n

\n

\n2701<\/p>\n<\/td>\n

\n

\n2750<\/p>\n<\/td>\n

\n

\n270<\/p>\n<\/td>\n

\n

\n430<\/p>\n<\/td>\n

\n

\n590<\/p>\n<\/td>\n

\n

\n750<\/p>\n<\/td>\n

\n

\n1070<\/p>\n<\/td>\n<\/tr>\n

\n

\n2751<\/p>\n<\/td>\n

\n

\n2800<\/p>\n<\/td>\n

\n

\n255<\/p>\n<\/td>\n

\n

\n415<\/p>\n<\/td>\n

\n

\n575<\/p>\n<\/td>\n

\n

\n735<\/p>\n<\/td>\n

\n

\n1055<\/p>\n<\/td>\n<\/tr>\n

\n

\n2801<\/p>\n<\/td>\n

\n

\n2850<\/p>\n<\/td>\n

\n

\n240<\/p>\n<\/td>\n

\n

\n400<\/p>\n<\/td>\n

\n

\n560<\/p>\n<\/td>\n

\n

\n720<\/p>\n<\/td>\n

\n

\n1040<\/p>\n<\/td>\n<\/tr>\n

\n

\n2851<\/p>\n<\/td>\n

\n

\n2900<\/p>\n<\/td>\n

\n

\n225<\/p>\n<\/td>\n

\n

\n385<\/p>\n<\/td>\n

\n

\n545<\/p>\n<\/td>\n

\n

\n705<\/p>\n<\/td>\n

\n

\n1025<\/p>\n<\/td>\n<\/tr>\n

\n

\n2901<\/p>\n<\/td>\n

\n

\n2950<\/p>\n<\/td>\n

\n

\n210<\/p>\n<\/td>\n

\n

\n370<\/p>\n<\/td>\n

\n

\n530<\/p>\n<\/td>\n

\n

\n690<\/p>\n<\/td>\n

\n

\n1010<\/p>\n<\/td>\n<\/tr>\n

\n

\n2951<\/p>\n<\/td>\n

\n

\n3000<\/p>\n<\/td>\n

\n

\n195<\/p>\n<\/td>\n

\n

\n355<\/p>\n<\/td>\n

\n

\n515<\/p>\n<\/td>\n

\n

\n675<\/p>\n<\/td>\n

\n

\n995<\/p>\n<\/td>\n<\/tr>\n

\n

\n3001<\/p>\n<\/td>\n

\n

\n3050<\/p>\n<\/td>\n

\n

\n180<\/p>\n<\/td>\n

\n

\n340<\/p>\n<\/td>\n

\n

\n500<\/p>\n<\/td>\n

\n

\n660<\/p>\n<\/td>\n

\n

\n980<\/p>\n<\/td>\n<\/tr>\n

\n

\n3051<\/p>\n<\/td>\n

\n

\n3100<\/p>\n<\/td>\n

\n

\n165<\/p>\n<\/td>\n

\n

\n325<\/p>\n<\/td>\n

\n

\n485<\/p>\n<\/td>\n

\n

\n645<\/p>\n<\/td>\n

\n

\n965<\/p>\n<\/td>\n<\/tr>\n

\n

\n3101<\/p>\n<\/td>\n

\n

\n3150<\/p>\n<\/td>\n

\n

\n150<\/p>\n<\/td>\n

\n

\n310<\/p>\n<\/td>\n

\n

\n470<\/p>\n<\/td>\n

\n

\n630<\/p>\n<\/td>\n

\n

\n950<\/p>\n<\/td>\n<\/tr>\n

\n

\n3151<\/p>\n<\/td>\n

\n

\n3200<\/p>\n<\/td>\n

\n

\n135<\/p>\n<\/td>\n

\n

\n295<\/p>\n<\/td>\n

\n

\n455<\/p>\n<\/td>\n

\n

\n615<\/p>\n<\/td>\n

\n

\n935<\/p>\n<\/td>\n<\/tr>\n

\n

\n3201<\/p>\n<\/td>\n

\n

\n3250<\/p>\n<\/td>\n

\n

\n120<\/p>\n<\/td>\n

\n

\n280<\/p>\n<\/td>\n

\n

\n440<\/p>\n<\/td>\n

\n

\n600<\/p>\n<\/td>\n

\n

\n920<\/p>\n<\/td>\n<\/tr>\n

\n

\n3251<\/p>\n<\/td>\n

\n

\n3300<\/p>\n<\/td>\n

\n

\n105<\/p>\n<\/td>\n

\n

\n265<\/p>\n<\/td>\n

\n

\n425<\/p>\n<\/td>\n

\n

\n585<\/p>\n<\/td>\n

\n

\n905<\/p>\n<\/td>\n<\/tr>\n

\n

\n3301<\/p>\n<\/td>\n

\n

\n3350<\/p>\n<\/td>\n

\n

\n90<\/p>\n<\/td>\n

\n

\n250<\/p>\n<\/td>\n

\n

\n410<\/p>\n<\/td>\n

\n

\n570<\/p>\n<\/td>\n

\n

\n890<\/p>\n<\/td>\n<\/tr>\n

\n

\n3351<\/p>\n<\/td>\n

\n

\n3400<\/p>\n<\/td>\n

\n

\n75<\/p>\n<\/td>\n

\n

\n235<\/p>\n<\/td>\n

\n

\n395<\/p>\n<\/td>\n

\n

\n555<\/p>\n<\/td>\n

\n

\n875<\/p>\n<\/td>\n<\/tr>\n

\n

\n3401<\/p>\n<\/td>\n

\n

\n3450<\/p>\n<\/td>\n

\n

\n60<\/p>\n<\/td>\n

\n

\n220<\/p>\n<\/td>\n

\n

\n380<\/p>\n<\/td>\n

\n

\n540<\/p>\n<\/td>\n

\n

\n860<\/p>\n<\/td>\n<\/tr>\n

\n

\n3451<\/p>\n<\/td>\n

\n

\n3500<\/p>\n<\/td>\n

\n

\n45<\/p>\n<\/td>\n

\n

\n205<\/p>\n<\/td>\n

\n

\n365<\/p>\n<\/td>\n

\n

\n525<\/p>\n<\/td>\n

\n

\n845<\/p>\n<\/td>\n<\/tr>\n

\n

\n3501<\/p>\n<\/td>\n

\n

\n3550<\/p>\n<\/td>\n

\n

\n30<\/p>\n<\/td>\n

\n

\n190<\/p>\n<\/td>\n

\n

\n350<\/p>\n<\/td>\n

\n

\n510<\/p>\n<\/td>\n

\n

\n830<\/p>\n<\/td>\n<\/tr>\n

\n

\n3551<\/p>\n<\/td>\n

\n

\n3600<\/p>\n<\/td>\n

\n

\n15<\/p>\n<\/td>\n

\n

\n175<\/p>\n<\/td>\n

\n

\n335<\/p>\n<\/td>\n

\n

\n495<\/p>\n<\/td>\n

\n

\n815<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\nSurs\u0103: ANAF – Legea nr.227\/2015<\/p>\n

\nContribuabilii care realizeaz\u0103 venituri brute lunare din salarii de peste 3.600 lei nu beneficiaz\u0103 de deducerea personal\u0103.<\/p>\n

\nLegisla\u0163ia \u00een vigoare la ora actual\u0103 prevede ca persoanele \u00een \u00eentre\u0163inere pot fi so\u0163ia\/so\u0163ul, copiii sau al\u0163i membri de familie, rudele contribuabilului sau ale so\u0163ului\/so\u0163iei acestuia p\u00e2n\u0103 la gradul al doilea inclusiv, ale c\u0103rei venituri, impozabile \u015fi neimpozabile, nu dep\u0103\u015fesc 510 lei lunar.<\/p>\n

\nDe asemenea, sunt considera\u0163i \u00eenre\u0163inu\u0163i copiii minori, \u00een v\u00e2rst\u0103 de p\u00e2n\u0103 la 18 ani \u00eemplini\u0163i, ai contribuabilului.<\/p>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/h2>\n

\n <\/p>\n

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

Persoanele fizice au dreptul la deducerea din venitul net lunar din salarii a unei sume sub form\u0103 de deducere personal\u0103, acordat\u0103 pentru fiecare lun\u0103 a perioadei impozabile numai pentru veniturile din salarii la locul unde se afl\u0103 func\u0163ia de baz\u0103, conform Codului Fiscal. Astfel, persoanele care ob\u0163in venituri salariale brute mai mici de 3.600 de […]<\/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":[10638,11903,16891,11502,9291,6909],"class_list":["post-179951","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-acordare","tag-cod-fiscal","tag-contribuabili","tag-intretinere","tag-salariati","tag-venituri"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179951","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=179951"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/179951\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=179951"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=179951"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=179951"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}