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Hrana, chirie, utilitati. Tratament fiscal

valabil la 02 Dec 2024
Rodica Mantescu Raspuns oferit de
Rodica Mantescu

Specialist Legislatia Muncii

Intrebare: Suntem o firma ce activeaza in domeniul productiei de mobila si amenajari interioare, iar cu data de 11 noiembrie am recrutat si angajat forta de munca din India printr-o agentie de recrutare. Prin contractul de recrutare s-a stabilit ca la salariul de incadrare sa se adauge si o norma de hrana in suma de 500 lei (bani cash), precum si chiria si utilitatile achitate de firma.

La norma de hrana (500 lei cash) se calculeaza vreo contributie sau este neimpozabila? Chiria si utilitatile se trec in stat ca venituri impozabile sau sunt trecute direct pe cheltuieli de catre firma?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 3109

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 02 dec 2024.

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Intrebari similare din categoria Contributii obligatorii

08Mar2025

Contributii concedii medicale

de Ramona Balasu valabil la 08 Mar 2025
Intrebare: Ce contributii se retin pe statul de plata, incepand cu 01.01.2025, la un concediu medical cod 01 si la un concediu medical cod 14?
06Mar2025

Suprataxare contract cu timp partial. Contributii salariat pensionar

de Elena Garofil valabil la 06 Mar 2025
Intrebare: In cazul unui contract cu timp partial al unui pensionar, fost politist, se aplica regulile privind neaplicarea suprataxarii in 2025? Care sunt contributiile de asigurari sociale datorate in cazul unui CIM cu norma intreaga al unui pensionar la limita de varsta in sistemul public de pensii?
25Feb2025

Achizitii de la unitati protejate. Calcul fond de handicap

de Mariana Prejbeanu valabil la 25 Feb 2025
Intrebare: Societatea noastra datoreaza contributie pentru fondul de handicap, conform legii. In luna noiembrie a facut achizitii de la o unitate protejata si a compensat jumatate din suma datorata. Suma datorata pentru noiembrie 2024 este de 2.000 lei, iar pentru decembrie 2.500 lei. Am facut achizitii de la o unitate protejata in noiembrie 2024, in valoare de 5.000 lei fara TVA, suma pe care am ...
17Feb2025

PFA. Dreptul la pensie

de Rodica Mantescu valabil la 17 Feb 2025
Intrebare: PFA daca plateste contributia la pensie o sa primeasca pensie?
14Feb2025

Contributii salariale. Persoana cu certificat de revolutionar

de Vera Constantin valabil la 14 Feb 2025
Intrebare: Ce contributii platesc salariatii cu contract de munca pe perioada nedeterminata cu certficat de revolutionar? Se opreste impozitul pe salarii?
08Feb2025

Pensionar cu handicap accentuat angajat

de Constanta Popa valabil la 08 Feb 2025
Intrebare: Incepand cu 01.2025 am angajat un salariat care este pensionat pentru limita de varsta, dar ne-a prezentat si un certificat de handicap accentuat cu valabilitate de 24 de luni. Am dori sa stim care sunt facilitatile de care beneficiaza acest angajat, atat la impozitul pe venitul din salarii, cat si din punctul de vedere al contributiilor. Mentionez ca salariatul a fost incadrat cu norma ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1953
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1960
1961
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2046
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2049
2050
DLMMJVS
23
24
25
26
27
28
1
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31
1
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5
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