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  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Decontarea ochelarilor angajatilor. Tratament fiscal

valabil la 27 Mai 2023
Nicolae Liviu Raspuns oferit de
Nicolae Liviu

Economist

Intrebare: Un angajat aduce o factura pentru o consultatie oftamologica, in urma careia informeaza angajatorul ca isi va face ochelari. Angajatorul a fost de acord sa deconteze factura pentru consultatia oftamologica. Precizam ca angajatul este operator vanzari prin telefon, astfel implica folosirea unui monitor.

In urma consultatie, scrisoarea medicala spune:

"Fund de ochi: fara modificari patologice/*corespunzatoare varstei

Recomandari: xiloial zero la nevoie, pro visio, corectie optica"

Insa, in scrisoarea medicala nu este precizat nicaieri, necesitatea ochelarilor de vedere/protectie. In acest caz angajatorul este obligat sa deconteze cheltuielile cu ochelari de vedere? Daca da, exista un plafon sau poate angajatorul sa impuna nu anumit plafon pentru angajati? In ce conditii este obligat angajatorul sa suporte cheltuielile cu consultatia oftalmologice si ochelari de vedere, daca SSM-ul spune ca locul de munca nu prezinta riscuri pentru ochi, iar la angajare nu exista restrictii din partea medicinei muncii? Vine cu medicina muncii "apt de munca" fara nicio recomandare?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 4652

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 27 mai 2023.

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Intrebare: La 31.12.2020 avem urmatoarele solduri:1012 = 200 lei105 = 91.641 lei1061 = 40 lei1068 = 17.427 lei117c = 630.612 lei121c = 104.362 leiRezulta capital propriu contabil in 2020 = 844.282 lei si capital propriu ajustat in 2020 = 648.279 lei.La 31.12.2023 avem urmatoarele solduri:1012 = 200 lei105 = 85.750 lei1061 = 40 lei1068 = 17.427 lei117c = 190.421 lei121c = 724.614 leiRezulta ...
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Decontarea serviciilor turistice

de Stan Cosmina valabil la 17 Iul 2024
Intrebare: Un salariat cu 2 contracte de munca unul de 8 si unul de 4 ore, deci numai unul cu functie de baza poate sa deconteze factura de servicii turistice de la amandoi? Adica suma este mai mare decat ar putea deconta de la unul si intregeste suma de la celalalt, nu deconteaza aceeasi factura de 2 ori, ci partial de la unul si partial de la celalalt sa se incadreze in 33% deductibilitate. Nici asa suma ...
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Facilitati fiscale in domeniul IT

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Intrebare: Suntem un institut de cercetare si dorim angajarea a doua persoane:- un informatician, caz in care el poate beneficia de scutirea de impozit pe salarii?- un cercetator, care trebuie sa fie angajat la data inceperii proiectului PNRR. Intrucat vine cu cateva zile mai repede pentru intocmirea formalitatilor de angajare, ii putem deconta biletul de avion (nu are inca statutul de angajat)? Va ...
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19Dec2023

Facilitati fiscale pentru salariul minim in domeniul IT

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Intrebare: In cazul unui salariat cu functia de baza si salariu brut de 3.300 lei plus tichete de masa in valoare de 630 lei, incadrat pe functia de programator IT, cum se calculeaza contributiile aferente lunii noiembrie 2023? Cum se aplica facilitatile fiscale in acest caz? Mai beneficiaza de cei 200 lei (venituri fara contributii)?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1961
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2046
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2048
2049
2050
DLMMJVS
23
24
25
26
27
28
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