{"id":139155,"date":"2025-01-01T22:16:04","date_gmt":"2025-01-01T22:16:04","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=139155"},"modified":"2025-11-27T18:30:30","modified_gmt":"2025-11-27T18:30:30","slug":"plafoane-pfa-2024","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/plafoane-pfa-2024\/","title":{"rendered":"Plafoane PFA 2024. Informa\u021bii fiscale cheie 2024"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><strong>Salariul minim brut pe economie in 2024  <\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>3.300 lei<\/strong>&nbsp;in functie de care se calculeaza plafoanele la care se claculeaza contributiile sociale.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Contribu\u021bia de asigurari sociale CAS &#8211; este de 25%<\/h3>\n\n\n\n<p>Pentru contribuabilii obligati la plata CAS, venitul baza de calcul pentru contributia de asigurari sociale (pensie), este un venit ales de contribuabil care nu poate fi mai mic decat:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>39.600 lei x 25% = 9.900 lei, valoarea minim\u0103 a contribu\u021biei sociale datorat\u0103 pentru 202<\/strong>4, daca venitul realizat dep\u0103\u0219e\u0219ti 12 salarii minime brute;<\/li>\n\n\n\n<li><strong>79.200 lei x 25% = 19.800 lei, valoarea&nbsp;minim\u0103 a contribu\u021biei sociale datorat\u0103&nbsp;pentru 2024<\/strong>, dac\u0103 venitul realizat dep\u0103\u0219e\u0219te 24 salarii minime brute;<\/li>\n<\/ul>\n\n\n\n<div id=\"conta-3346009742\" 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\">CASS datorat\u0103 de PFA, II, IF, Profesii Liberale, Activit\u0103\u021bi Sportive<\/h3>\n\n\n\n<p>Contributia de asigurari sociale de sanatate se calculeaza de catre contribuabili prin aplicarea cotei de contributie de 10% asupra bazei anuale de calcul.<\/p>\n\n\n\n<p>\u00cencep\u00e2nd cu 2024, baza de calcul a CASS o reprezint\u0103 venitul net realizat, care nu poate fi mai mica dec\u00e2t plafonul de 6 salarii si nici mai mare dec\u00e2t plafonul de 60 de salarii minime pe economie.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Baza minim\u0103 6 salarii = 19.800 lei, CASS minim de 1.980 lei;<\/li>\n\n\n\n<li>Baza maxim\u0103 60 de salarii = 198.000 lei, CASS maxim de 19.800 lei;<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">CASS datorat\u0103 pentru venituri din chirii, dividende, dobanzi, etc<\/h3>\n\n\n\n<p>Cf art. 155, al. 1, litera c)-h) din Codul fiscal<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>venitul cumulat realizat este mai mic decat plafonul de 6 salarii minime, adic\u0103 sub 19.800 lei;\n<ul class=\"wp-block-list\">\n<li>CASS datorata = 0 lei \u2013 nu se completeaza sectiunea de CASS din declaratia unica;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>venitul cumulat realizat este \u00eentre de plafonul de 6 salarii \u0219i 12 salarii, adic\u0103 \u00eentre 19.800 lei \u0219i 39.600 lei;\n<ul class=\"wp-block-list\">\n<li>CASS datorata = 1.980 lei<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>venitul cumulat realizat este \u00eentre de plafonul de 12 salarii \u0219i 24 salarii, adic\u0103 \u00eentre 39.600 lei \u0219i 79.200 lei;\n<ul class=\"wp-block-list\">\n<li>CASS datorata = 3.960 lei<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>venitul cumulat realizat este peste plafonul de 24 salarii, adic\u0103 peste 79.200 lei;\n<ul class=\"wp-block-list\">\n<li>CASS datorata = 7.920 lei<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2024\/\" data-type=\"post\" data-id=\"137898\">Mai multe detalii aici.<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">CASS: optional sau CASS minim de plat\u0103<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3.300 x 6 luni x 10%= 1.980 lei<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Procentul de impozit pe venit \u2013 10% <\/h3>\n\n\n\n<p>Se aplica la venitul net impozabil sau la norma de venit, daca activitatea desfasurata este impusa cu norme de venit;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Termenul de plata pentru obligatiile aferente anului 2024 <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>este 26 Mai 2025, pentru impozit si contributii.&nbsp;Poti face plata oricand, total sau partial.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Plafonul de TVA este in valoare de 300.000 lei.&nbsp;<\/h3>\n\n\n\n<p>Plafonul se compara cu valoarea facturilor emise in cursul anului 2023. Depasirea plafonlui obliga la inregistrarea ca platitor de TVA in Romania.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cursul de schimb mediu BNR lei\/euro pentru anul 2024 <\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>curs mediu anual 2024: 1 euro = 4,9746 lei<\/li>\n<\/ul>\n\n\n\n<p>Contribuabilii impusi cu norme de venit stabilesc&nbsp;<strong>depasirea pragului de 25.000 euro,<\/strong>&nbsp;venituri incasate, la&nbsp;<strong>cursul de schimb mediu BNR lei\/euro pentru anul 2024 de&nbsp;4,9746<\/strong> lei<strong> pentru un euro.<\/strong>&nbsp;<\/p>\n\n\n\n<p><strong>Plafonul \u00een lei 25.000 euro x 4,9746 lei = 124.365 lei<\/strong><\/p>\n\n\n\n<p>Contribuabilii impusi cu norme de venit care au inregistrat in 2024 incasari mai mari de <strong>124.365 <\/strong>&nbsp;lei au obligatia de a determina venitul net in sistem real incepand cu anul 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Salariul minim brut pe economie in 2024 Contribu\u021bia de asigurari sociale CAS &#8211; este de 25% Pentru contribuabilii obligati la plata CAS, venitul baza de calcul pentru contributia de asigurari sociale (pensie), este un venit ales de contribuabil care nu poate fi mai mic decat: CASS datorat\u0103 de PFA, II, IF, Profesii Liberale, Activit\u0103\u021bi Sportive [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141171,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,423],"tags":[449],"class_list":["post-139155","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa","category-taxe-pfa-2024","tag-plafoane-pfa-2023"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139155","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=139155"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139155\/revisions"}],"predecessor-version":[{"id":139284,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/139155\/revisions\/139284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141171"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=139155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=139155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=139155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}