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Portal actualizat la 21 Ianuarie 2025
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Venituri din activitati independente

valabil la 11 Iul 2024
Adela Oncescu Raspuns oferit de
Adela Oncescu

Economist, jurist

Intrebare: Avem un cabinet de medicina de familie si Medicul doreste sa vanda cabinetul cu tot cu spatiu la valoarea de 48.000 euro.

Care este valoarea contributiilor care trebuie sa achite la stat? Mentionez ca medicul este pensionar.

Tip societate: P.F.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: CABINET MEDICINA DE FAMILIE

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Clic aici pentru a te convinge de utilitatea raspunsurilor oferite de expertii portalcontabilitate.ro

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 11 iul 2024.

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Intrebari similare din categoria Contributii obligatorii

20Ian2025

Prima de asigurare voluntara de sanatate. Tratament fiscal. Plafoane

de Nicolae Liviu valabil la 20 Ian 2025
Intrebare: O societate acorda asigurare facultativa de sanatate angajatului sau. Valoarea totala este de 2184 lei, cu plata trimestriala in perioada 03.10.2024 - 03.10.2025. Plata se face de 546 lei in luna octombrie 2024, 546 lei in luna decembrie 2024, urmand ca in 2025 sa se efectueze inca 4 plati. Separat, se vor mai acorda si alte beneficii salariale. Cum se calculeaza plafonul de 400 euro? Sumele ...
15Ian2025

Venituri din activitati independente. Stabilire CASS

de Munteanu Corneliu Stefan valabil la 15 Ian 2025
Intrebare: O PFA in domeniul avocaturii, in anul 2024:- are venituri de 200.000 lei;- achita CAS in sistemul propriu de asigurari sociale al Casei Avocatilor in suma de 32.100 lei;- nu are alte cheltuieli deductibile.Va rog sa ne ajutati cu modalitatea de calcul a contributiei de asigurari sociale de sanatate (CASS) pentru exemplul de mai sus si cu stabilirea venitului net impozabil, cu rugamintea de a ...
10Ian2025

Coasigurat. Vanzare teren

de Vera Constantin valabil la 10 Ian 2025
Intrebare: O persoana fizica (A) este coasigurata la sotul ei. Daca persoana A detine un teren (proprietate dobandita prin succesiune) pe care il vinde in cursul anului 2024, mai poate sa ramana persoana coasigurata? Se considera acele venituri din vanzarea terenului ca venituri ale persoanei care are calitate de coasigurat si nu mai beneficiaza de asigurare medicala?
03Ian2025

Membrii CA nerezidenti. Contributii sociale

de Rodica Mantescu valabil la 03 Ian 2025
Intrebare: Pentru anul 2024 s-a stabilit plata unei indemnizatii pentru membrii CA, persoane fizice nerezidente. Ce contributii trebuie retinute si cum trebuie declarate?
28Dec2024

Venituri din divdende realizate de un pensionar. CASS

de Rodica Mantescu valabil la 28 Dec 2024
Intrebare: O SRL acorda dividende unui asociat persoana fizica care are calitatea de pensionar, in anul 2024, in suma de 20.000 lei. Aceasta suma depaseste plafonul de 6 salarii minime. Persoana fizica datoreaza CAS. Pana la ce nivel de venituri este scutita de CAS, avand calitatea de pensionar?
14Dec2024

Venituri din arenda. CASS

de Nicolae Liviu valabil la 14 Dec 2024
Intrebare: Conform contractului de arenda incheiat, societatea datoreaza persoanei fizice suma bruta de 23.543 lei. Retine impozit de 10%*(23543-0.2*23543)=1883 si vireaza suma de 21.660 lei. Societatea nu a retinut CASS deoarece a interpretat ca venitul net din arenda este de 18.834 lei, deci, inferior plafonului de 6 salarii minine - 19.800 lei. S-a procedat corect?
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
1955
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1958
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1961
1962
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2036
2037
2038
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2041
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2044
2045
2046
2047
2048
2049
2050
DLMMJVS
29
30
31
1
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11
12
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16
17
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31
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