{"id":959,"date":"2022-06-07T14:13:16","date_gmt":"2022-06-07T11:13:16","guid":{"rendered":"https:\/\/organic-consulting.ro\/?p=959"},"modified":"2022-06-17T16:51:12","modified_gmt":"2022-06-17T13:51:12","slug":"angajatorul-poate-stabili-un-salariu-de-2-550-lei-persoanelor-nou-angajate-dar-nu-va-beneficia-de-facilitati-fiscale","status":"publish","type":"post","link":"https:\/\/organic-consulting.ro\/en\/angajatorul-poate-stabili-un-salariu-de-2-550-lei-persoanelor-nou-angajate-dar-nu-va-beneficia-de-facilitati-fiscale\/","title":{"rendered":"The employer can set a salary of 2,550 lei for newly hired people, but will not benefit from tax incentives"},"content":{"rendered":"

Inspectorul general de stat, Dantes Nicolae Bratu, a venit cu clarific\u0103ri legate de recentele modific\u0103ri legislative privind major\u0103rile salariale.<\/p>\n\n\n\n

Dantes Nicolae Bratu (foto) spune, prin intermediul paginii de Facebook a Inspec\u021biei Muncii, c\u0103 angajatorul poate stabili un salariu de 2.550 lei persoanelor nou angajate, dar nu va beneficia de facilit\u0103\u0163i fiscale.<\/p>\n\n\n\n

Ce se \u00eent\u00e2mpl\u0103 cu societ\u0103\u021bile care au mai multe coduri CAEN, printre care agricultura \u0219i industria alimentar\u0103? Se m\u0103resc salariile \u0219i angaja\u021bilor din celelalte sectoare?<\/h3>\n\n\n\n

Majorarea salariului va fi aplicabil\u0103 tuturor salaria\u021bilor (indiferent de ocupa\u021bia de\u021binut\u0103 \u00een \u00eentreprindere) care presteaz\u0103 activitate \u00een domeniile de activitate prev\u0103zute la art. 60 pct. 7 din Legea nr. 227\/2015, cu modific\u0103rile \u015fi complet\u0103rile ulterioare, precum \u015fi cu modific\u0103rile \u015fi complet\u0103rile aduse prin prezenta lege.<\/p>\n\n\n\n

Art. 60 pct. 7 din Legea nr. 227\/2015: \u201cpersoanele fizice, pentru veniturile realizate din salarii \u015fi asimilate salariilor prev\u0103zute la art. 76 alin. (1)-(3), pentru activitatea desf\u0103\u015furat\u0103 \u00een Rom\u00e2nia, p\u00e2n\u0103 la 31 decembrie 2028 inclusiv, pentru care sunt \u00eendeplinite cumulativ urm\u0103toarele condi\u0163ii:<\/p>\n\n\n\n

a) angajatorii care desf\u0103\u015foar\u0103, pe teritoriul Rom\u00e2niei, activit\u0103\u0163i \u00een sectorul agricol \u015fi \u00een industria alimentar\u0103 definite de urm\u0103toarele coduri CAEN:<\/p>\n\n\n\n

  1. cod CAEN 01: Agricultur\u0103, v\u00e2n\u0103toare \u015fi servicii anexe 011 – Cultivarea plantelor nepermanente; 012 – Cultivarea plantelor din culturi permanente; 013 – Cultivarea plantelor pentru \u00eenmul\u0163ire; 014 – Cre\u015fterea animalelor; 015 – Activit\u0103\u0163i \u00een ferme mixte (cultura vegetal\u0103 combinat\u0103 cu cre\u015fterea animalelor); 016 – Activit\u0103\u0163i auxiliare agriculturii \u015fi activit\u0103\u0163i dup\u0103 recoltare\u201d.
    1. Cod CAEN 10 – Industria alimentar\u0103<\/li><\/ol><\/li><\/ol>\n\n\n\n

      Negocierea salariului la minimum 2750 lei este obligatorie \u00eencep\u00e2nd cu 01.06.2022?<\/h3>\n\n\n\n

      Angajatorul poate stabili un salariu de 2.550 lei pentru persoanele nou-angajate \u00een perioada 1 iunie – 31 decembrie 2022 inclusiv, caz \u00een care nu va beneficia de facilit\u0103\u021bile fiscale prev\u0103zute de actul normativ.<\/p>\n\n\n\n

      Aceast\u0103 facilitate afecteaz\u0103 contribu\u0163iile sociale obligatorii? Pe durata concediului medical salariatul beneficiaz\u0103 de facilitate, av\u00e2nd \u00een vedere c\u0103 salaria\u021bii angajatoriilor care vor acorda 200 de lei \u00een plus lunar celor care sunt pl\u0103ti\u021bi cu salariul minim brut pe \u021bar\u0103 nu vor datora impozit pe venit \u015fi contribu\u0163ii sociale obligatorii pentru aceast\u0103 majorare?<\/h3>\n\n\n\n

      Acordarea celor 200 de lei implic\u0103 o modificare a salariului de baz\u0103 lunar brut. Prin urmare, salariatul va primi salariul la nivelul rezultat \u00een urma modific\u0103rii, nivel care va fi luat \u00een calcul \u0219i la stabilirea indemniza\u021biei de concediu de odihn\u0103 sau medical.<\/p>\n\n\n\n

      Dac\u0103 nu se dore\u0219te beneficierea de facilita\u021bi, se poate acorda, de la 1 iunie, salariul de 2550 lei unui nou angajat?<\/h3>\n\n\n\n

      Da, angajatorul poate stabili un salariu de 2.550 lei pentru persoanele nou-angajate \u00een perioada 1 iunie – 31 decembrie 2022 inclusiv, caz \u00een care nu va beneficia de facilit\u0103\u021bile fiscale prev\u0103zute de actul normativ.<\/p>\n\n\n\n

      Pentru un angajat nou, \u00eencep\u00e2nd cu 1 iunie, cu timp par\u021bial este obligatorie stabilirea salariului la 2750 lei sau 2550 lei, raportat la timpul par\u021bial?<\/h3>\n\n\n\n

      \u00cencadrarea salariatului cu contract individual cu timp par\u021bial se poate realiza la nivelul salariului minim brut de 2.550 lei, raportat la num\u0103rul de ore prev\u0103zute \u00een contract. Oricum, facilit\u0103\u021bile fiscale aplicabile pentru suma de 200 de lei, reprezent\u00e2nd venituri din salarii \u015fi asimilate salariilor, sunt aplicabile doar pentru salaria\u0163ii care desf\u0103\u015foar\u0103 activitate \u00een baza contractului individual de munc\u0103, \u00eencadra\u0163i cu norm\u0103 \u00eentreag\u0103, la locul unde se afl\u0103 func\u0163ia de baz\u0103.<\/p>\n\n\n\n

      Guvernul a aprobat, \u00een 18 mai, printr-o ordonan\u0163\u0103 de urgen\u0163\u0103, facilitatea temporar\u0103 a scutirii de la plata impozitului \u015fi a taxelor pentru majorarea voluntar\u0103 a salariului minim cu 200 de lei.<\/strong><\/p>","protected":false},"excerpt":{"rendered":"

      Inspectorul general de stat, Dantes Nicolae Bratu, a venit cu clarific\u0103ri legate de recentele modific\u0103ri legislative privind major\u0103rile salariale. Dantes Nicolae Bratu (foto) spune, prin intermediul paginii de Facebook a Inspec\u021biei Muncii, c\u0103 angajatorul poate stabili un salariu de 2.550 lei persoanelor nou angajate, dar nu va beneficia de facilit\u0103\u0163i fiscale. Ce se \u00eent\u00e2mpl\u0103 cu […]<\/p>\n","protected":false},"author":2,"featured_media":981,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[31,30],"class_list":["post-959","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","tag-majorare-salariu-minim","tag-modificari-legislative-majorari-salariale"],"yoast_head":"\nAngajatorul poate stabili un salariu de 2.550 lei persoanelor nou angajate, dar nu va beneficia de facilit\u0103\u0163i fiscale - Organic Consulting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/organic-consulting.ro\/en\/angajatorul-poate-stabili-un-salariu-de-2-550-lei-persoanelor-nou-angajate-dar-nu-va-beneficia-de-facilitati-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Angajatorul poate stabili un salariu de 2.550 lei persoanelor nou angajate, dar nu va beneficia de facilit\u0103\u0163i fiscale - Organic Consulting\" \/>\n<meta property=\"og:description\" content=\"Inspectorul general de stat, Dantes Nicolae Bratu, a venit cu clarific\u0103ri legate de recentele modific\u0103ri legislative privind major\u0103rile salariale. Dantes Nicolae Bratu (foto) spune, prin intermediul paginii de Facebook a Inspec\u021biei Muncii, c\u0103 angajatorul poate stabili un salariu de 2.550 lei persoanelor nou angajate, dar nu va beneficia de facilit\u0103\u0163i fiscale. 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