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Incadrare cheltuiala cu locul de parcare ca fiind avantaj impozabil

valabil la 29 Mar 2024
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Alaturi de chiria pentru birou, compania plateste chirie si pentru locurile de parcare din fata cladirii, locurile de parcare fiind dedicate angajatilor (in baza cardului de acces) sau invitatilor business. Nu sunt nominale, nu exista un sistem de rezevare, orice angajat vine la birou poate parca - pe principiul primul venit/primul servit. Suplimentar, exista multe zile in care angajatii lucreaza de acasa, deci anumite locuri de parcare raman goale.

Care ar fi perspectiva privind locurile de parcare ca avantaje de natura salariala, avand in vedere situatia de fapt concreta?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 6202

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Intrebare: Dorim sa acordam angajatilor mai multe beneficii care sunt neimpozabile, in functie de fiecare caz in parte, cum ar fi: clauza de mobilitate in limita de 57,5 lei/zi, contravaloare transport la si de la locul de munca, servicii turistice, prime/tichete cadou de sarbatori legale - limita maxima 300 lei pentru angajat + copil minor (8 martie, Paste, 1 Iunie, Craciun) etc. Am rugamintea sa ne ...
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15Apr2025

Utilizare vehicul inchiriat, exclusiv de catre salariat. Avantaj de natura salariala

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Intrebare: Avem un salariat care a avut masina de serviciu pentru care se platea lunar chirie la firma de inchirieri auto. Perioada de inchiriere s-a incheiat dar salariatul doreste sa fie prelungita perioada si sa achite personal chiria lunara pentru acest autoturism si sa il foloseasca in interes personal. Cum se poate trata aceasta situatie din punct de vedere fiscal si contabil? Ce documente trebuie ...
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Sume acordate pentru educatie timpurie

de Mariana Prejbeanu valabil la 06 Apr 2025
Intrebare: Se poate acorda ajutorul de educatie timpurie cu respectarea celor doua limitari: maximum 1.500 lei/luna si maxim 33% din salariul tarifar, in situatia in care salariatul este si asociat si administrator, iar gradinita este una privata? Astfel incat aceasta cheltuiala sa nu fie considerata venit impozabil din punct de vedere salarial?
04Apr2025

Salariu minim brut. Suma neimpozabila si necuprinsa in baza calcul contributii sociale

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Intrebare: O societate comerciala, cu un angajat din 2017. Acesta a avut intotdeauna salariu mai mare decat minimul pe economie. In 01.07.2024, avea salariu brut de 3410 lei si am fost obligati sa ii marim la SMBT brut 3700 lei.1. Putem incepe contorizarea celor 24 de luni obligatorii la minim de la 01.07.2024? 2. Momentan, salariatul are salariul minim pe economie de 4050 lei brut si beneficiaza de cei ...
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
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1975
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1977
1978
1979
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1981
1982
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1984
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1986
1987
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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