{"id":206882,"date":"2022-08-03T08:42:45","date_gmt":"2022-08-03T08:42:45","guid":{"rendered":"https:\/\/bm.dev.synology.me\/?p=206882"},"modified":"2022-08-03T08:42:45","modified_gmt":"2022-08-03T08:42:45","slug":"freelancerii-isi-fac-calculele-dupa-noile-modificari-fiscale-cum-este-mai-bine-sa-fii-platit-daca-esti-it-ist-sau-livrator-pe-pfa-sau-pe-micro","status":"publish","type":"post","link":"https:\/\/bm.dev.synology.me\/?p=206882","title":{"rendered":"Freelancerii \u00ee\u015fi fac calculele dup\u0103 noile modific\u0103ri fiscale. Cum este mai bine s\u0103 fii pl\u0103tit dac\u0103 e\u015fti IT-ist sau livrator: pe PFA sau pe micro?"},"content":{"rendered":"<p>\n<em><strong>Freelancerii care lucreaz\u0103 \u00een IT sau cei care livreaz\u0103 m\u00e2ncare vor avea venituri mai mici din 2023 dac\u0103 au SRL-uri \u015fi din 2024 dac\u0103 au PFA-uri.<\/strong><\/em><\/p>\n<div>\n<div>\n<div>\n<div>\n<p>\nUn IT-ist care c\u00e2\u015ftig\u0103 ast\u0103zi 25.000 de lei net pe lun\u0103 din activit\u0103\u0163i de freelancing va pl\u0103ti mai mul\u0163i bani la stat abia din 2024, dac\u0103 are contract de tip PFA (persoan\u0103 fizic\u0103 autori\u00adza\u00adt\u0103), arat\u0103 calculele realizate de platfor\u00adma SOLO, aplica\u0163ie digital\u0103 de \u00eenfiin\u0163are \u015fi administrare a PFA-urilor.<\/p>\n<p>\n\u201eUn consultant IT care c\u00e2\u015ftig\u0103, \u00een medie, 25.000 de lei pe lun\u0103 \u015fi care ast\u0103zi \u00ee\u015fi \u00eencaseaz\u0103 banii printr-un PFA va pl\u0103ti pentru veniturile din 2023 acelea\u015fi taxe ca \u015fi pentru 2022 (presupun\u00e2nd, desigur, c\u0103 nu exist\u0103 modific\u0103ri ale salariului minim sau ale normei de venit). Reducerea normei de la 100.000 de euro la 25.000 de euro \u00eel va afecta abia din 2024, c\u00e2nd \u00eei vor cre\u015fte taxele de 3,5 ori. Freelancerii care \u00ee\u015fi \u00eencaseaz\u0103 banii printr-un SRL vor scoate mai mul\u0163i bani din buzunar \u00eenc\u0103 din 2023\u201c, a explicat Annemarie Fabian, co-fondator al SOLO, platform\u0103 lansat\u0103 \u00een toamna anului trecut.<\/p>\n<p>\nUn freelancer care \u00eencaseaz\u0103 bani printr-un PFA trebuie s\u0103 se \u00eencadreze \u00eentr-una dintre cele dou\u0103 forme de organizare a acestei activit\u0103\u0163i: PFA cu norm\u0103 de venit sau PFA \u00een sistem real. Dac\u0103 la impozitarea pe baz\u0103 de norm\u0103 de venit taxele \u015fi impozitele sunt stabilite de autorit\u0103\u0163i pe baza activit\u0103\u0163ii desf\u0103\u015furate (indiferent de valoarea veniturilor dintr-un an), \u00een cazul impozit\u0103rii \u00een sistem real taxele se pl\u0103tesc la venitul net efectiv al freelancer-ului.<\/p>\n<p>\nConform unei m\u0103suri incluse \u00een pachetul de modific\u0103ri fiscale adoptat de cur\u00e2nd de Guvern, freelancerii vor trece de la impunerea \u00een baza normelor de venit la sistemul real, care se va face atunci c\u00e2nd venit brut anual e mai mare dec\u00e2t echivalentul \u00een lei al sumei de 25.000 euro (un plafon de patru ori mai mic dec\u00e2t cel valabil p\u00e2n\u0103 \u00een 2022, de 100.000 de euro). M\u0103sura se aplic\u0103 \u00eencep\u00e2nd cu veniturile aferente anului 2023, deci statul va \u00eencasa mai mul\u0163i bani la buget din 2024 prin adoptarea acestei m\u0103suri.<\/p>\n<p>\n\u00cen cazul unui livrator cu un venit lunar de 5.000 de lei, nivelul tax\u0103rii se men\u0163ine la fel \u015fi \u00een anii urm\u0103tori \u00een cazul \u00een care acesta are tot contract de tip PFA.<\/p>\n<p>\n\u201dDac\u0103 lu\u0103m cazul unul livrator (tazz, glovo) care face \u00een medie 5.000 de lei pe lun\u0103 \u015fi \u00ee\u015fi \u00eencaseaz\u0103 veniturile printr-un PFA, \u00een 2023 va pl\u0103ti acelea\u015fi taxe. \u00cen cazul SRL-ului, taxele \u00een 2023 cresc cu peste 900 de lei fa\u0163\u0103 de 2022\u201d, a mai spus Annemarie Fabian.<\/p>\n<p>\nNoile modific\u0103ri fiscale au adus schimb\u0103ri \u015fi \u00een ceea ce prive\u015fte regimul micro\u00eentreprinderilor, folosite adesea de freelanceri ca o modalitate de a \u00eencasa veniturile (\u015fi era o modalitate avantajoas\u0103 p\u00e2n\u0103 \u00een 2022). Una dintre modific\u0103ri este obligativitatea de a avea minimum un salariat cu norm\u0103 \u00eentreag\u0103 pentru ca o firm\u0103 s\u0103 fie \u00eencadrat\u0103 ca pl\u0103titor de impozit pe veniturile micro\u00eentreprinderilor.<\/p>\n<p>\n\u00cen Rom\u00e2nia exist\u0103 circa 420.000 de PFA-uri \u015fi 748.000 de micro\u00eentreprinderi.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>\n&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un IT-ist care c\u00e2\u015ftig\u0103 ast\u0103zi 25.000 de lei net pe lun\u0103 din activit\u0103\u0163i de freelancing va pl\u0103ti mai mul\u0163i bani la stat abia din 2024, dac\u0103 are contract de tip PFA (persoan\u0103 fizic\u0103 autori\u00adza\u00adt\u0103), arat\u0103 calculele realizate de platfor\u00adma SOLO, aplica\u0163ie digital\u0103 de \u00eenfiin\u0163are \u015fi administrare a PFA-urilor.<\/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":[82,193,8448,15145,93],"class_list":["post-206882","post","type-post","status-publish","format-standard","hentry","category-actualitate","tag-bani","tag-it","tag-modificari","tag-pfa","tag-plati"],"_links":{"self":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/206882","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=206882"}],"version-history":[{"count":0,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=\/wp\/v2\/posts\/206882\/revisions"}],"wp:attachment":[{"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=206882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=206882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bm.dev.synology.me\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=206882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}