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Venituri salariale elevi si studenti. Contributii sociale

valabil la 25 Ian 2025Conform legislatiei in vigoare!
Rodica Mantescu Raspuns oferit de
Rodica Mantescu

Specialist Legislatia Muncii

Intrebare: O societate cu activitate de prestari servicii foto si filmari video la evenimente doreste sa angajeze un elev care a implinit 18 ani si inca este la liceu urmand sa finalizeze studiile in luna iunie) pentru editare foto si video.

Daca il angajeaza part-time, in intervalul 14:30-18:30, angajatorul plateste taxele salariale la nivelul de 4 ore in baza unei adeverinte de la liceu?

Daca il angajeaza cu norma intreaga, in intervalul 14:00-22:00, beneficiaza angajatorul de vreo scutire la plata taxelor?

In cazul unui student pana la 26 de ani, ce beneficii are angajatorul?

Care este nivelul taxelor pentru un salariu minim pe economie, atat pentru un program part-time (4 ore/zi), cat si pentru norma intreaga?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Nu
Cod CAEN: 4120

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

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19Feb2025

Intretinere copil minor incredintat prin sentinta de divort. Deducere personala

de Nicolae Liviu valabil la 19 Feb 2025
Intrebare: Conform art. 77 alin. (7) din Codul fiscal, copiii minori, in varsta de pana la 18 ani impliniti, ai contribuabilului sunt considerati intretinuti. Conform art. 77 alin. (6), pentru copiii minori ai contribuabililor, suma reprezentand deducerea personala de baza se atribuie fiecarui contribuabil in intretinerea caruia/carora se afla acestia, in timp ce deducerea personala suplimentara se acorda ...
16Feb2025

Facilitati fiscale reprezentand 300 de lei netaxabili la calculul salariului. Concediu de odihna

de Nicolae Liviu valabil la 16 Feb 2025
Intrebare: Un salariat angajat cu salariu de baza de 4050 lei si 40 lei spor de weekend, in luna respectiva, are venituri neimpozabile incadrate in plafonul de 33%, in valoare de 1.336 lei, si venituri impozabile care depasesc acest plafon cu 184 lei. Astfel, ajunge la un brut impozabil de 4.274 lei. Beneficiaza de cei 300 lei netaxabili sau nu? Daca este in concediu de odihna, beneficiaza de cei 300 lei ...
17Feb2025

Detasare fara documentul portabil A1. Plata contributiilor sociale in Romania. Riscuri

de Rodica Mantescu valabil la 17 Feb 2025
Intrebare: Care sunt riscurile la care se expune o societate care detaseaza salariati in domeniul constructiilor fara a obtine documentul portabil A1? Ne intereseaza riscurile legate de TVA, legalitatea inregistrarii acestor venituri si impozitarea lor conform legislatiei din Romania, taxele salariale, legislatia muncii etc., atat in cazul unui control din partea autoritatilor din Romania (ANAF, ITM etc.), ...
17Feb2025

Indemnizatii medicale. Taxe salariale

de Rodica Mantescu valabil la 17 Feb 2025
Intrebare: Societate comerciala cu activitate in domeniul constructiilor, care pana la 31.12.2024 a aplicat facilitatile fiscale la calculul salariilor, conform art. 60 alin. (5) din Codul fiscal. In ceea ce priveste taxarea concediilor medicale incepand cu 12.04.2024, conform OUG nr. 34/2024, avem urmatoarea situatie: - Pentru codurile de indemnizatie 01, 07, 10, se vor retine: CASS + impozit pe ...
15Feb2025

Cheltuieli cu hrana zilnica a angajatilor proprii

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Intrebare: O societate platitoare de impozit pe profit efectueaza cheltuieli cu hrana zilnica a angajatilor proprii. Meniurile sunt achizitionate de la diversi furnizori. Ce taxe salariale se calculeaza pentru cheltuielile cu hrana zilnica a angajatilor? Care este plafonul maxim impozabil al acestor cheltuieli?
15Feb2025

Educatie timpurie. Salariata in concediu medical

de Nicolae Liviu valabil la 15 Feb 2025
Intrebare: Decontarea sumelor catre angajat pentru plata cresei/gradinitei este aplicabila si angajatelor ce au intrat in concediu medical cu codul 08 - sarcina si lauzie?
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februarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
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1960
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2046
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2048
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2050
DLMMJVS
26
27
28
29
30
31
1
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28
1
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