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Reguli de politica salariala aplicabile in anul 2025

valabil la 10 Ian 2025Conform legislatiei in vigoare!
Dani Cucu Raspuns oferit de
Dani Cucu

Consultant fiscal

Intrebare: 1. Este vorba despre o companie detinuta 100% de stat, organizata ca regie autonoma - SRL, cu capital integral de stat.

2. Conform statutului, societatea are ca scop asigurarea serviciilor specifice activitatii de construire, modernizare, exploatare, intretinere si administrare a strazilor, drumurilor, podurilor, viaductelor etc., apartinand domeniului public si privat al judetului Harghita.

3. Societatea se constituie si se organizeaza in baza prevederilor urmatoarelor acte normative:

- Legea societatilor nr. 31/1990;

- Legea privind serviciile comunitare de utilitati publice nr. 51/2006;

- Ordonanta Guvernului nr. 71/2002 privind organizarea si functionarea serviciilor publice de administrare a domeniului public si privat de interes local;

- Ordonanta Guvernului nr. 109/2011 privind guvernanta intreprinderilor publice;

- Ordonanta Guvernului nr. 26/2013 privind intarirea disciplinei financiare la nivelul unor operatori economici la care statul sau unitatile administrativ-teritoriale sunt actionari unici sau majoritari.

4. Compania se autofinanteaza si are venituri proprii obtinute din lucrarile efectuate. Totusi, mai mult de 80% din lucrari si contracte (venituri/cifra de afaceri) provin de la Consiliul Judetean, ceea ce poate fi considerat, in fond, o finantare indirecta din partea statului.

5. Compania activeaza exclusiv in sectorul constructiilor si a beneficiat de facilitatile fiscale acordate acestui sector pana la 31 decembrie 2024.

6. In ultimii 2 ani (2023-2024), compania a realizat profit, iar indicatorii sai de productivitate au crescut considerabil.

7. Angajatii sunt incadrati cu contracte de munca. Nu a fost utilizata niciodata grila de salarizare bugetara si nu s-au aplicat sporuri specifice acesteia. Sistemul de salarizare si angajare este acelasi ca cel utilizat de companiile private.

In baza Ordonantei de Urgenta a Guvernului nr. 1334, publicata in Monitorul Oficial la data de 31.12.2024, aceasta companie de stat poate majora salariile in 2025? Sau, cel putin, poate sa le majoreze suficient incat, dupa eliminarea facilitatilor din sectorul constructiilor, salariul net al angajatilor sa ramana la nivelul din lunile noiembrie si decembrie?

OUG interzice majorarea salariilor in sectorul public, iar salariile angajatilor platiti din fonduri publice vor fi inghetate la nivelul din luna noiembrie. Totusi, nu putem decide daca facem parte din aceasta categorie. Avand in vedere eliminarea facilitatilor fiscale din sectorul constructiilor, salariul net al angajatilor va scadea incepand cu ianuarie 2025. Daca, conform ordonantei guvernamentale, salariile brute nu pot fi majorate deloc, angajatii nu vor putea sa-si mentina salariul net, ceea ce ar putea pune compania in pericol.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 4211

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 10 ian 2025.

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Intrebari similare din categoria Proceduri fiscale

14Mar2025

Obligatii fiscale de plata privind veniturile din activitati independente

de Dani Cucu valabil la 14 Mar 2025
Intrebare: Daca o PFA cu activitate independenta nu are activitate in anul 2025, venit 0, cheltuieli 0, iar persoana este angajata cu CIM fara intrerupere, dar pe partea de PFA nu are activitate tot anul, in conditiile actuale, este obligata sa plateasca CASS pentru PFA? Impozitul va fi 0, cat va fi CASS?
13Mar2025

Constructii. diverse aspecte

de Raluca Liliana Anghelache valabil la 13 Mar 2025
Intrebare: Suntem o firma care are ca obiect de activitate constructia de drumuri si as dori sa va adresez cateva intrebari privitoare la: 1. Avem inchiriata o suprafata de teren de la o persoana fizica pentru 4 ani. Pamantul excavat din acest teren va fi folosit pentru un terasament la un drum. Acest pamant contine si piatra, si nisip, dar nu este filtrat (este brut si nu sufera nicio modificare de la ...
17Feb2025

Incadrarea veniturilor din cedarea drepturilor asupra unei marci

de Rodica Mantescu valabil la 17 Feb 2025
Intrebare: O persoana fizica are inregistrata la OSIM pe numele ei o marca. Aceasta marca este folosita pe societatea unde aceeasi persoana are calitatea de asociat cu 95% si este si administrator. Exista posibilitatea de incheiere a unui contract de drepturi de autor intre persoana fizica si societate? In baza acestui contract persoana fizica poate sa fie remunerata lunar?
12Feb2025

Servicii de intretinere sistem electricitate prestate la bordul unei nave de croaziera

de Anca Bilas valabil la 12 Feb 2025
Intrebare: O firma platitoare de TVA din domeniul constructiilor semneaza un contract (intretinere si mentenanta sistem electric) cu o firma din Italia pentru a trimite pe o nava de croaziera (zona Caraibe) 3 angajati. Va putea face acest lucru? Ce anume trebuie sa faca din punct de vedere fiscal? Exista un regim special pentru serviciile prestate pe navele de croaziera? Factura o va emite fara TVA si o ...
29Ian2025

Incasare numerar in valuta

de Ramona Balasu valabil la 29 Ian 2025
Intrebare: O S.C. cu sediu social in Romania presteaza servicii de constructii (codul CAEN 4120) in Germania. Clientul din Germania doreste cate un contract pentru fiecare lucrare si, implicit, factura + chitanta. Mentionam ca fiecare lucrare ar fi sub 1.000 euro. Este vorba de 8 lucrari, fiecare avand un maxim de 1.000 euro, facturate si incasate in zile diferite. In aceasta perioada, societatea nu are si ...
03Dec2024

D394 constructii

de Raluca Liliana Anghelache valabil la 03 Dec 2024
Intrebare: O societate comerciala vinde un apartament catre o alta societate comerciala in regim de taxare inversa.Care este procedura de declarare a acestui tip de tranzactie in declaratia 394? Unde se completeaza si cum in declaratia 394 acest tip de livrare?
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
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2036
2037
2038
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2041
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2044
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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11
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31
1
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5
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