{"id":128998,"date":"2019-04-15T22:11:06","date_gmt":"2019-04-15T22:11:06","guid":{"rendered":"http:\/\/contapp.hype.ro\/decizii-de-plata-anaf-2014-2017\/"},"modified":"2026-08-05T16:16:42","modified_gmt":"2026-08-05T16:16:42","slug":"decizii-de-plata-anaf-2014-2017","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/decizii-de-plata-anaf-2014-2017\/","title":{"rendered":"Istoric contribu\u021bii sociale 2012\u20132017. Decizii de impunere ANAF"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Articol de arhiv\u0103.<\/strong> Perioada 2012\u20132017 este \u00eencheiat\u0103, iar deciziile de impunere emise atunci de ANAF nu se mai emit \u0219i nu se mai comunic\u0103. P\u0103str\u0103m articolul ca referin\u021b\u0103 pentru cine are nevoie s\u0103 verifice o decizie veche, o fi\u0219\u0103 pe pl\u0103titor sau un dosar mai vechi. Pentru anul curent, vezi <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\">Plafoane fiscale 2026<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2026\/\">Taxe PFA 2026<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce erau deciziile de impunere pentru 2012\u20132017<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00e2n\u0103 la Codul fiscal din 2018, contribu\u021biile sociale datorate de persoanele care ob\u021bineau venituri din activit\u0103\u021bi independente nu se autodeclarau. ANAF calcula obliga\u021biile pe baza declara\u021biilor depuse (200, 600, 220) \u0219i emitea <strong>decizii de impunere<\/strong>, comunicate prin po\u0219t\u0103 sau prin Spa\u021biul Privat Virtual.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen 2018 \u0219i 2019, ANAF a emis un val mare de decizii pentru perioada 2014\u20132017, majoritatea pentru CASS. Deciziile aveau termen de plat\u0103 30 iunie 2019, iar pentru plata anticipat\u0103 p\u00e2n\u0103 la 31 martie 2019 se acorda o bonifica\u021bie de 10% din CASS stabilit\u0103. Ambele termene au expirat de mult; \u00eei men\u021bion\u0103m doar pentru context istoric.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/stabilirea-impozitului-pe-venit-si-a-contributiilor-sociale-2016-2017\/\">procedurile ANAF de stabilire a impozitului pe venit \u0219i a contribu\u021biilor sociale pentru 2016 \u0219i 2017<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">De ce ap\u0103reau surprize, mai ales la CASS<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Mul\u021bi contribuabili nu se a\u0219teptau s\u0103 datoreze CAS \u0219i CASS pentru ace\u0219ti ani. Dou\u0103 reguli explic\u0103 majoritatea cazurilor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00cencep\u00e2nd cu 2012, CASS se pl\u0103tea aproape \u00een orice situa\u021bie \u00een care activitatea era activ\u0103<\/strong> \u2013 nu conta dac\u0103 aveai venit zero, pierdere sau profit. Baza minim\u0103 era salariul minim brut pe economie.<\/li>\n\n\n\n<li><strong>La CAS regula era diferit\u0103:<\/strong> obliga\u021bia ap\u0103rea doar dac\u0103 venitul net dep\u0103\u0219ea o baz\u0103 minim\u0103 de calcul, egal\u0103 cu <strong>35% din c\u00e2\u0219tigul salarial mediu brut<\/strong> folosit la fundamentarea bugetului asigur\u0103rilor sociale de stat. Sub acest prag nu datorai CAS. Verificarea se f\u0103cea \u00een declara\u021bia 200 depus\u0103 pentru anul respectiv.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru celelalte categorii de venituri \u2013 dob\u00e2nzi, dividende, chirii, indemniza\u021bii \u2013 regulile difereau; verific\u0103 textul Codului fiscal valabil \u00een anul pentru care ai primit decizia.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contribu\u021biile sociale, an cu an<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pragurile anuale de mai jos sunt calculate ca prag lunar \u00d7 12 luni.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bii sociale 2012<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CAS 2012 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar sau salariat, chiar \u0219i cu program par\u021bial.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>741 lei<\/strong>, respectiv <strong>8.892 lei<\/strong> venit net anual (c\u00e2\u0219tigul salarial mediu brut \u00een 2012 a fost 2.117 lei). Baza de calcul era o valoare aleas\u0103 de tine, dar nu mai mic\u0103 de 35% din c\u00e2\u0219tigul mediu brut, la care se aplica cota CAS de <strong>31,3%<\/strong>. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><strong>CASS 2012 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut pe economie sau la venitul net ob\u021binut, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2012 a fost <strong>700 lei<\/strong>. Cota a fost de <strong>5,5%<\/strong>.<\/li>\n\n\n\n<li><strong>Baza legal\u0103:<\/strong> <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2012.htm#a296e21\" target=\"_blank\" rel=\"noopener noreferrer\">Codul fiscal 2012, capitolul privind contribu\u021biile sociale<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bii sociale 2013<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>CAS 2013 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar sau salariat, chiar \u0219i cu program par\u021bial.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>778 lei<\/strong>, respectiv <strong>9.336 lei<\/strong> anual (c\u00e2\u0219tigul salarial mediu brut \u00een 2013 a fost 2.223 lei). Cota CAS: <strong>31,3%<\/strong>. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><strong>CASS 2013 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut sau la venitul net, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2013: <strong>700 lei \u00een ianuarie, 750 lei de la 1 februarie \u0219i 800 lei de la 1 iulie<\/strong>. Cota: <strong>5,5%<\/strong>.<\/li>\n\n\n\n<li><strong>Baza legal\u0103:<\/strong> <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2013.htm#cap2_con\" target=\"_blank\" rel=\"noreferrer noopener\">Codul fiscal 2013, art. 296 \u0219i 297<\/a>.<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-1133675718\" class=\"conta-plasare-articol conta-entity-placement\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"141789\" class=\"elementor elementor-141789\" 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-ba22001 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba22001\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-ba22002\" data-id=\"ba22002\" 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-ba22003 elementor-widget elementor-widget-heading\" data-id=\"ba22003\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Cite\u0219ti despre taxe? ContApp le calculeaz\u0103 automat pentru tine.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22004 elementor-widget elementor-widget-text-editor\" data-id=\"ba22004\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Facturare, e-Factura, registre, Declara\u021bia Unic\u0103 \u0219i declara\u021bii TVA \u2014 de la <strong>49 lei\/lun\u0103<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba22005 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"ba22005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/account.contapp.ro\/asistent\/incepe?utm_source=blog&#038;utm_medium=banner-articol&#038;utm_campaign=pfa-2026\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00cencearc\u0103 gratuit 30 de zile \u2014 f\u0103r\u0103 card<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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\">Contribu\u021bii sociale 2014<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/impozite-pfa-2014\/\">Vezi articolul complet: Taxe \u0219i contribu\u021bii datorate de activit\u0103\u021bile independente \u00een 2014<\/a>.<\/li>\n\n\n\n<li><strong>CAS 2014 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar sau salariat, chiar \u0219i cu program par\u021bial.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>804 lei<\/strong>, respectiv <strong>9.648 lei<\/strong> anual (c\u00e2\u0219tigul salarial mediu brut \u00een 2014 a fost 2.298 lei). Cota CAS: <strong>31,3%<\/strong>. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><strong>CASS 2014 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut sau la venitul net, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2014: <strong>850 lei \u00een semestrul I, 900 lei \u00een semestrul II<\/strong>. Cota: <strong>5,5%<\/strong>.<\/li>\n\n\n\n<li><strong>Baza legal\u0103:<\/strong> <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/CFN_ante_30dec14_oug92.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Codul fiscal 2014, capitolul privind contribu\u021biile sociale (pagina 392)<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bii sociale 2015<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-si-contributii-pfa-in-2015\/\">Vezi articolul complet: Taxe \u0219i contribu\u021bii PFA \u00een 2015<\/a>.<\/li>\n\n\n\n<li><strong>CAS 2015 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar sau salariat, chiar \u0219i cu program par\u021bial.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>845 lei<\/strong>, respectiv <strong>10.140 lei<\/strong> anual (c\u00e2\u0219tigul salarial mediu brut \u00een 2015 a fost 2.415 lei). Cota CAS a sc\u0103zut la <strong>26,3%<\/strong>. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><strong>CASS 2015 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut sau la venitul net, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2015: <strong>975 lei \u00een semestrul I, 1.050 lei \u00een semestrul II<\/strong>. Cota: <strong>5,5%<\/strong>.<\/li>\n\n\n\n<li><strong>Baza legal\u0103:<\/strong> <a href=\"http:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2015.htm#cap2_con\" target=\"_blank\" rel=\"noreferrer noopener\">Codul fiscal 2015, capitolul privind contribu\u021biile sociale<\/a>.<\/li>\n\n\n\n<li>Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/anulare-contributie-sanatate-2015-2017\/\">anularea CASS pentru venituri nete mai mici dec\u00e2t salariul minim pe economie<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bii sociale 2016 (noul Cod fiscal)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-si-contributii-pfa-in-2016\/\">Vezi articolul complet: Taxe \u0219i contribu\u021bii PFA \u00een 2016<\/a>.<\/li>\n\n\n\n<li><strong>CAS 2016 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar. <strong>Nu mai conta dac\u0103 erai \u0219i salariat<\/strong> \u2013 aceasta este schimbarea major\u0103 adus\u0103 de noul Cod fiscal.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>938 lei<\/strong>, respectiv <strong>11.256 lei<\/strong> anual (c\u00e2\u0219tigul salarial mediu brut \u00een 2016 a fost 2.681 lei). <strong>Baza de calcul era venitul net<\/strong> ob\u021binut \u00een anul fiscal curent, la care se aplica cota de <strong>10,5% sau 26,3%<\/strong>, la alegere prin declara\u021bia 600. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><a href=\"http:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2016_16122016.htm#T5C2S5\" target=\"_blank\" rel=\"noreferrer noopener\">Baza legal\u0103 pentru CAS \u2013 Codul fiscal 2016<\/a>.<\/li>\n\n\n\n<li><strong>CASS 2016 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut sau la venitul net, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2016: <strong>1.050 lei \u00eentre ianuarie \u0219i aprilie, 1.250 lei \u00eentre mai \u0219i decembrie<\/strong>. Cota: <strong>5,5%<\/strong>. Baza de calcul <strong>nu era plafonat\u0103<\/strong>.<\/li>\n\n\n\n<li><a href=\"http:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2016_16122016.htm#T5C3S5\" target=\"_blank\" rel=\"noreferrer noopener\">Baza legal\u0103 pentru CASS \u2013 Codul fiscal 2016<\/a>.<\/li>\n\n\n\n<li>Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/anulare-contributie-sanatate-2015-2017\/\">anularea CASS pentru venituri nete mai mici dec\u00e2t salariul minim pe economie<\/a>.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bii sociale 2017<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/taxe-si-contributii-sociale-pentru-activitati-independente-in-2017\/\">Vezi articolul complet: Taxe \u0219i contribu\u021bii sociale pentru activit\u0103\u021bi independente \u00een 2017<\/a>.<\/li>\n\n\n\n<li><strong>CAS 2017 (pensie)<\/strong> nu se pl\u0103tea dac\u0103 erai pensionar. Nu conta dac\u0103 erai \u0219i salariat.<\/li>\n\n\n\n<li>Se pl\u0103tea CAS dac\u0103 ai ob\u021binut un venit net lunar de minimum <strong>1.096 lei<\/strong>, respectiv <strong>13.152 lei<\/strong> anual (c\u00e2\u0219tigul salarial mediu brut \u00een <strong>2017<\/strong> a fost 3.131 lei). <strong>Baza de calcul era venitul net<\/strong> ob\u021binut \u00een anul fiscal curent, la care se aplica cota de <strong>10,5% sau 26,3%<\/strong>, la alegere prin declara\u021bia 600. Baza era plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute.<\/li>\n\n\n\n<li><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_22092017.htm#T5C2S5\" target=\"_blank\" rel=\"noreferrer noopener\">Baza legal\u0103 pentru CAS \u2013 Codul fiscal 2017<\/a>.<\/li>\n\n\n\n<li><strong>CASS 2017 (s\u0103n\u0103tate)<\/strong> se pl\u0103tea la salariul minim brut sau la venitul net, dac\u0103 acesta era mai mare. Salariul minim brut \u00een 2017: <strong>1.250 lei \u00een ianuarie, 1.450 lei din februarie p\u00e2n\u0103 \u00een decembrie<\/strong>. Cota: <strong>5,5%<\/strong>. Baza de calcul a fost plafonat\u0103 lunar la 5 c\u00e2\u0219tiguri medii brute, plafonare introdus\u0103 prin OUG 3\/2017, aplicabil\u0103 de la 1 februarie 2017.<\/li>\n\n\n\n<li><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_22092017.htm#T5C3S5\" target=\"_blank\" rel=\"noreferrer noopener\">Baza legal\u0103 pentru CASS \u2013 Codul fiscal 2017<\/a>.<\/li>\n\n\n\n<li>Vezi \u0219i <a href=\"https:\/\/contapp.ro\/blog\/anulare-contributie-sanatate-2015-2017\/\">anularea CASS pentru venituri nete mai mici dec\u00e2t salariul minim pe economie<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Din 2018: deciziile de impunere au fost \u00eenlocuite de autoimpunere<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cencep\u00e2nd cu Codul fiscal din 2018, ANAF nu mai emite decizii de impunere pentru contribu\u021biile datorate de activit\u0103\u021bile independente. Ele au fost \u00eenlocuite cu sistemul de <strong>autoimpunere<\/strong>: contribuabilul \u00ee\u0219i calculeaz\u0103, declar\u0103 \u0219i pl\u0103te\u0219te singur obliga\u021biile, prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\">Declara\u021bia unic\u0103<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/blog\/ghid-contabilitate-pfa\/\">Ghidul de contabilitate PFA<\/a> te ajut\u0103 s\u0103 aplici corect sistemul de autoimpunere \u00een activitatea ta.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce mai po\u021bi face ast\u0103zi pentru o decizie din perioada 2012\u20132017<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dreptul organului fiscal de a stabili crean\u021be fiscale se prescrie, ca regul\u0103, \u00een <strong>5 ani<\/strong>. Prin urmare, obliga\u021biile aferente perioadei 2012\u20132017 sunt, de regul\u0103, prescrise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Aten\u021bie:<\/strong> prescrip\u021bia poate fi suspendat\u0103 sau \u00eentrerupt\u0103 \u2013 de exemplu printr-o inspec\u021bie fiscal\u0103, o cerere de e\u0219alonare sau acte de executare silit\u0103 \u2013 iar sumele deja pl\u0103tite nu se restituie automat. \u00cenainte de orice concluzie, verific\u0103-\u021bi fi\u0219a pe pl\u0103titor din SPV. Detalii \u00een articolul <a href=\"https:\/\/contapp.ro\/blog\/termenul-de-prescriptie-fiscala\/\">Termenul de prescrip\u021bie fiscal\u0103 \u2013 c\u00e2nd se prescriu anii 2015\u20132023<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 ai totu\u0219i obliga\u021bii restante confirmate \u00een fi\u0219a pe pl\u0103titor, vezi <a href=\"https:\/\/contapp.ro\/blog\/esalonarea-obligatiilor-fiscale\/\">e\u0219alonarea obliga\u021biilor fiscale<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/situatia-obligatiilor-de-plata-din-spv\/\">cum interpretezi situa\u021bia obliga\u021biilor de plat\u0103 din SPV<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Istoricul contribu\u021biilor sociale pentru activit\u0103\u021bi independente \u00een perioada 2012\u20132017: cote CAS \u0219i CASS, baze de calcul \u0219i praguri, an cu an.<\/p>\n","protected":false},"author":2,"featured_media":141989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,11,4,12,32,38],"tags":[514],"class_list":["post-128998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2017","category-taxe-pfa-2012","category-taxe-pfa-2013","category-taxe-pfa-2014","category-taxe-pfa-2015","category-taxe-pfa-2016","tag-cas-2012-2017"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128998","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=128998"}],"version-history":[{"count":4,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128998\/revisions"}],"predecessor-version":[{"id":141987,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/128998\/revisions\/141987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141989"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=128998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=128998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=128998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}