Legii nr. 227\/2015 privind Codul fiscal<\/a> cheltuielile suportate de angajator aferente activit\u0103\u0163ii \u00een regim de telemunc\u0103 pentru salaria\u0163ii care desf\u0103\u015foar\u0103 activitatea \u00een acest regim sunt cheltuieli deductibile pentru determinarea rezultatului fiscal.<\/p>\n\nAstfel, sumele acordate angaja\u0163ilor care desf\u0103\u015foar\u0103 activit\u0103\u0163i \u00een regim de telemunc\u0103 pentru sus\u0163inerea cheltuielilor cu utilit\u0103\u0163ile la locul \u00een care angaja\u0163ii \u00ee\u015fi desf\u0103\u015foar\u0103 activitatea, precum electricitate, \u00eenc\u0103lzire, ap\u0103 \u015fi abonamentul de date, \u015fi achizi\u0163ia mobilierului \u015fi a echipamentelor de birou, \u00een limitele stabilite de angajator prin contractul de munc\u0103 sau regulamentul intern, \u00een limita unui plafon lunar de 400 lei corespunz\u0103tor num\u0103rului de zile din luna \u00een care persoana fizic\u0103 desf\u0103\u015foar\u0103 activitate \u00een regim de telemunc\u0103.<\/p>\n
\nPe l\u00e2ng\u0103 c\u0103 aceste cheltuieli sunt deductibile la angajator, angaja\u0163ii nu sunt obliga\u015fi la plata impozitului, CAS \u015fi CASS pentru sumele primite \u00een limita a 400 de lei.<\/p>\n
\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Conform legii privind reglementarea activit\u0103\u0163ii de telemunc\u0103 contractele individuale de munc\u0103 ar trebui s\u0103 con\u0163in\u0103 condi\u0163iile \u00een care angajatorul suport\u0103 cheltuielile aferente activit\u0103\u0163ii \u00een regim de telemunc\u0103 a angajatului \u015fi care \u00een prezent sunt deductibile de angajator p\u00e2n\u0103 la suma de 400 de lei. \u00cen ceea ce prive\u015fte angaja\u0163ii care lucreaz\u0103 \u00een regim de telemunc\u0103, […]<\/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":[332,192,8613,283,18505,20886],"class_list":["post-189543","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-activitate","tag-angajati","tag-angajator","tag-cheltuieli","tag-limitare","tag-regim"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/189543","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=189543"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/189543\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=189543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=189543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=189543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}