{"id":128799,"date":"2014-03-19T14:45:46","date_gmt":"2014-03-19T11:45:46","guid":{"rendered":"http:\/\/contapp.hype.ro\/impozite-pfa-2014\/"},"modified":"2025-09-14T11:37:39","modified_gmt":"2025-09-14T11:37:39","slug":"impozite-pfa-2014","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/impozite-pfa-2014\/","title":{"rendered":"Taxe si contributii datorate de PFA-uri in 2014"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Taxe si contributii sociale datorate de activitatile independente in 2014<\/h3>\n\n\n\n<p><strong>PFI &#8211; PFA &#8211; II &#8211; IF &#8211; Profesii Liberale<\/strong><\/p>\n\n\n\n<p>\u00cen compara\u021bie cu 2013 s-a schimbat doar baza de calcul &nbsp;a contribu\u021biilor sociale pentru PFA si Intreprinderi individuale. Astfel:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Venitul <strong>mediu brut<\/strong> pe economie a crescut la 2298 lei \u00een 2014;<\/li>\n\n\n\n<li>Salariul\u00a0<strong>minim brut<\/strong> pe economie este de 850 lei \u00a0pentru semestrul I din 2014 \u0219i de 900 lei in semestrul II.<\/li>\n<\/ul>\n\n\n\n<p>Ca urmare:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Contribu\u021bia la asigurarile sociale (pensie) este de:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>minim \u00a0252 lei \u00a0(31,3% din baza minim\u0103 de calcul de 804 lei, \u00a0adic\u0103 35% din 2298 lei).<\/li>\n\n\n\n<li>maxim 3596 lei (31,3% * din baza maxim\u0103 de calcul \u00a011.490 lei, adic\u0103 de 5 ori salariul mediu brut).<\/li>\n<\/ul>\n\n\n\n<p>Contribu\u021bia la pensie nu este pl\u0103tit\u0103 de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contribuabilii\u00a0al caror venit net anual, obtinut in anul fiscal precedent, respectiv valoarea anuala a normei de venit, dupa caz, raportat la cele 12 luni ale anului, este sub 35% din castigul salarial mediu brut utilizat la fundamentarea bugetului asigurarilor sociale de stat &#8211; 804 lei;<\/li>\n\n\n\n<li>Persoanele care sunt asigurate ale sistemului public de pensii ca urmare a obtinerii de venituri salariale sau indemnizatii somaj;<\/li>\n\n\n\n<li>Persoanele care beneficiaza de una din categoriile de pensii acordate in sistemul public de pensii.<\/li>\n\n\n\n<li>Persoanele care nu sunt integrate in sistemul public de pensii, care achita contributii catre sisteme profesionale \u00a0de pensii &#8211; cum ar fi avocatii sau\u00a0personalul clerical.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-95700712\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"138622\" class=\"elementor elementor-138622\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-74d5fa3 elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d5fa3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e077846\" data-id=\"e077846\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36d650e elementor-widget elementor-widget-image\" data-id=\"36d650e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"1080\" height=\"350\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png\" class=\"attachment-full size-full wp-image-140760\" alt=\"Oferta ContApp generala desktop\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1.png 1080w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-300x97.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-1024x332.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-1080x350-1-768x249.png 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-596b463 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"596b463\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5910dd8\" data-id=\"5910dd8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a3b325 elementor-hidden-desktop elementor-hidden-tablet elementor-widget elementor-widget-image\" data-id=\"2a3b325\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/account.contapp.ro\/asistent\/incepe\">\n\t\t\t\t\t\t\t<img width=\"340\" height=\"515\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png\" class=\"attachment-medium_large size-medium_large wp-image-140761\" alt=\"Oferta ContApp generala mobile\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1.png 340w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2024\/05\/Banner-blog-General-340x505-1-198x300.png 198w\" sizes=\"(max-width: 340px) 100vw, 340px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t<\/div><h3 class=\"wp-block-heading\">2.&nbsp;Contribu\u021bia la asigur\u0103rile sociale de s\u0103n\u0103tate este de &nbsp;5,5% din:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Baza de calcul este\u00a0diferen\u0163a dintre totalul veniturilor \u00eencasate \u015fi cheltuielile efectuate \u00een scopul realiz\u0103rii acestor venituri, exclusiv cheltuielile reprezent\u00e2nd contribu\u0163ii sociale, sau valoarea\u00a0<span style=\"line-height: 1.5em;\">anual\u0103 a normei de venit, dup\u0103 caz, raportat\u0103 la cele 12 luni ale anului,<\/span><\/li>\n\n\n\n<li>baza lunar\u0103 de calcul a contribu\u0163iei de asigur\u0103ri sociale de s\u0103n\u0103tate nu poate fi mai mic\u0103 dec\u00e2t un salariu de baz\u0103 minim brut pe\u00a0\u0163ar\u0103, dac\u0103 acest venit este singurul asupra c\u0103ruia se calculeaz\u0103 contribu\u0163ia; minim de plata de 5,5%*850= 47 lei in semestrul 1 din 2014.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. Contribu\u021bii op\u021bionale la PFA<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contribu\u021bia pentru asigurarea de \u0219omaj este de<strong>\u00a00,5% din venitul net,<\/strong><\/li>\n\n\n\n<li>Contribu\u021bia pentru concedii \u0219i indemniza\u021bii este de\u00a0<strong>0,85% din venitul net.<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Impozitul pe venitul net<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>16% din venitul net, care se calculeaz\u0103 ca diferen\u021b\u0103 dintre veniturile \u00eencasate \u0219i cheltuielile deductibile pentru anul \u00een curs, sau<\/li>\n\n\n\n<li>16% din norma de venit.<\/li>\n<\/ul>\n\n\n\n<p>Persoanele fizice care ob\u021bin venituri din activit\u0103\u021bi independente sunt&nbsp;obligate s\u0103 pl\u0103teasc\u0103 impozite \u00een timpul anului, \u00een urma depunerii declara\u021biilor&nbsp;privind veniturile \u0219i cheltuielile estimate.<\/p>\n\n\n\n<p>Impozitul pe venitul net este calculat prin aplicarea cotei de 16% la venitul ce&nbsp;rezult\u0103, \u00een urma declara\u021biei, din sc\u0103derea din venitul brut estimat a cheltuielilor&nbsp;estimate.<\/p>\n\n\n\n<p>Administra\u021bia fiscal\u0103 este cea care stabile\u0219te pl\u0103\u021bile de impozit anticipate, pe&nbsp;fiecare surs\u0103 de venit. Pl\u0103\u021bile se efectueaz\u0103 \u00een 4 rate egale, la data de 15 inclusiv a&nbsp;ultimei luni din fiecare trimestru, respectiv: 25 martie, 25 iunie, 25 septembrie, 25&nbsp;decembrie.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxe si contributii sociale datorate de activitatile independente in 2014 PFI &#8211; PFA &#8211; II &#8211; IF &#8211; Profesii Liberale \u00cen compara\u021bie cu 2013 s-a schimbat doar baza de calcul &nbsp;a contribu\u021biilor sociale pentru PFA si Intreprinderi individuale. Astfel: Ca urmare: 1. Contribu\u021bia la asigurarile sociale (pensie) este de: Contribu\u021bia la pensie nu este pl\u0103tit\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":138868,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[15],"class_list":["post-128799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2014","tag-taxe-pfa-2014"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128799","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=128799"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128799\/revisions"}],"predecessor-version":[{"id":140178,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128799\/revisions\/140178"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/138868"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}