{"id":140382,"date":"2025-09-17T11:16:15","date_gmt":"2025-09-17T11:16:15","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140382"},"modified":"2025-12-14T10:44:55","modified_gmt":"2025-12-14T10:44:55","slug":"cheltuieli-cu-asigurari-cheltuieli-sociale-si-profesionale","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cheltuieli-cu-asigurari-cheltuieli-sociale-si-profesionale\/","title":{"rendered":"Cheltuieli cu asigur\u0103ri, cheltuieli sociale \u0219i profesionale"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"asigurari-private-cheltuieli-sociale-\u0219i-profesionale\">Asigur\u0103ri private, cheltuieli sociale \u0219i profesionale<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>cheltuielile cu primele de asigurare pentru bunurile<\/strong> (activele) din patrimoniul personal\/patrimoniul afacerii, c\u00e2nd acestea reprezint\u0103 garan\u021bie bancar\u0103 pentru creditele utilizate \u00een desf\u0103\u0219urarea activit\u0103\u021bii pentru care este autorizat contribuabilul.<\/li>\n\n\n\n<li><strong>asigurarea pentru bunurile utilizate<\/strong> \u00een cadrul unor contracte de \u00eenchiriere sau de leasing, potrivit clauzelor contractuale,<\/li>\n\n\n\n<li>toate <strong>pl\u0103\u021bile efectuate conform statului de salarii, inclusiv taxe \u0219i contribu\u021bii<\/strong>, sunt cheltuieli deductibile (Aten\u021bie! datoriile nepl\u0103tite c\u0103tre salariat sau c\u0103tre bugetul de stat nu sunt cheltuieli deductibile, doar pl\u0103\u021bile efectuate);<\/li>\n\n\n\n<li><strong>asigurarea de risc profesional este deductibil\u0103<\/strong>, (de exemplu cea impus\u0103 de lege pentru un contabil sau pentru un medic);<\/li>\n\n\n\n<li><strong>cheltuieli&nbsp; efectuate pentru salaria\u021bi pe perioada deleg\u0103rii\/deta\u0219\u0103rii<\/strong> \u00een alt\u0103 localitate, \u00een \u021bar\u0103 \u0219i \u00een str\u0103in\u0103tate, \u00een interesul serviciului, reprezent\u00e2nd indemniza\u021biile (diurn\u0103) pl\u0103tite acestora, precum \u0219i cheltuielile de transport \u0219i cazare;<\/li>\n\n\n\n<li><strong>cheltuielile reprezent\u00e2nd tichetele de mas\u0103<\/strong> acordate de angajatori, potrivit legii;<\/li>\n\n\n\n<li><strong>contribu\u021biile la fonduri de pensii facultative<\/strong> potrivit Legii nr. 204\/2006 privind pensiile facultative, cu modific\u0103rile \u0219i complet\u0103rile ulterioare, \u0219i cele reprezent\u00e2nd contribu\u021bii la schemele de pensii facultative, calificate astfel \u00een conformitate cu legisla\u021bia privind pensiile facultative de c\u0103tre Autoritatea de Supraveghere Financiar\u0103, efectuate c\u0103tre entit\u0103\u021bi autorizate, stabilite \u00een state membre ale Uniunii Europene sau apar\u021bin\u00e2nd Spa\u021biului Economic European, pl\u0103tite \u00een scopul personal al contribuabilului, indiferent dac\u0103 activitatea se desf\u0103\u0219oar\u0103 individual sau \u00eentr-o form\u0103 de asociere, \u00een limita echivalentului \u00een lei a 400 euro anual pentru fiecare persoan\u0103. \u00cen Contapp se creeaz\u0103 articol la pl\u0103\u021bi diverse \u0219i se alege categoria fiscal\u0103 &#8222;Cheltuieli cu pensie privat\u0103 pilon 3&#8221;.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> se introduc pl\u0103\u021bile aferente pensiei facultative pilon 3 la categoria \u201eCheltuieli cu pensie privat\u0103 pilon 3\u201d \u0219i aplica\u021bia va completa automat Registrul de Eviden\u021b\u0103 Fiscal\u0103 cu partea de cheltuieli deductibile, \u0219i va calcula partea nedeductibil\u0103 dac\u0103 se dep\u0103\u0219e\u0219te plafonul de 400 de euro pe an.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>primele de asigurare voluntar\u0103 de s\u0103n\u0103tate<\/strong>, conform Legii nr. 95\/2006 privind reforma \u00een domeniul s\u0103n\u0103t\u0103\u021bii, republicat\u0103, pl\u0103tite \u00een scopul personal al contribuabilului, indiferent dac\u0103 activitatea se desf\u0103\u0219oar\u0103 individual sau \u00eentr-o form\u0103 de asociere, \u00een limita echivalentului \u00een lei a 400 euro anual pentru fiecare persoan\u0103. \u00cen ContApp se creeaz\u0103 articol la pl\u0103\u021bi diverse \u0219i se alege categoria fiscal\u0103 &#8222;Cheltuieli cu asigur\u0103ri medicale private&#8221;.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> se introduc pl\u0103\u021bile aferente de asigur\u0103ri de s\u0103n\u0103tate private la categoria \u201eCheltuieli cu asigurarea medical\u0103 privat\u0103\u201d \u0219i aplica\u021bia va completa automat Registrul de Eviden\u021b\u0103 Fiscal\u0103 cu partea de cheltuieli deductibile, \u0219i va calcula partea nedeductibil\u0103 dac\u0103 se dep\u0103\u0219e\u0219te plafonul de 400 de euro pe an.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"211\" src=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/asigurari-medicale-deductibile-contapp-1024x211.png\" alt=\"\" class=\"wp-image-138548\" srcset=\"https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/asigurari-medicale-deductibile-contapp-1024x211.png 1024w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/asigurari-medicale-deductibile-contapp-300x62.png 300w, https:\/\/contapp.ro\/blog\/wp-content\/uploads\/2023\/12\/asigurari-medicale-deductibile-contapp.png 1470w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4eeee\"><strong>Important! <\/strong>Plafonul de 400 euro se transform\u0103 \u00een lei la cursul mediu comunicat de Banca Na\u021bional\u0103 a Rom\u00e2niei pentru anul \u00een care s-a efectuat plata. ContApp calculeaz\u0103 automat partea deductibil\u0103 \u0219i nedeductibil\u0103 a acestor cheltuieli \u0219i le afi\u0219eaz\u0103 \u00een Registrul de eviden\u021b\u0103 fiscal\u0103.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>contribu\u021bii profesionale obligatorii datorate<\/strong>, potrivit legii, organiza\u021biilor profesionale din care fac parte contribuabilii;<\/li>\n\n\n\n<li><strong>cheltuieli cu dezvoltarea profesional\u0103 \u0219i cursuri de specializare<\/strong> sunt deductibile dac\u0103 sunt necesare \u00een activitatea desf\u0103\u0219urat\u0103;<\/li>\n\n\n\n<li><strong>cheltuielile pentru preg\u0103tirea profesional\u0103 \u0219i perfec\u021bionarea salaria\u021bilor<\/strong> acestuia;<\/li>\n\n\n\n<li><strong>cheltuieli pentru asigurarea securit\u0103\u021bii \u0219i s\u0103n\u0103t\u0103\u021bii \u00een munc\u0103<\/strong>,- <strong>cotiza\u021bii pl\u0103tite la asocia\u021biile profesionale<\/strong> \u00een limita a 4.000 euro anual;<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong> pentru pl\u0103\u021bi aferente cheltuielilor cu cotiza\u021biile profesionale se creeaz\u0103 articol cu categoria fiscal\u0103 de \u201eCotiza\u021bii pl\u0103tite la asocia\u021biile profesionale \u00een limita a 4.000 euro anual\u201d \u0219i aplica\u021bia va calcula automat partea de cheltuieli nedeductibile, dac\u0103 se dep\u0103\u0219e\u0219te plafon<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Asigur\u0103ri private, cheltuieli sociale \u0219i profesionale \u00cen ContApp se introduc pl\u0103\u021bile aferente pensiei facultative pilon 3 la categoria \u201eCheltuieli cu pensie privat\u0103 pilon 3\u201d \u0219i aplica\u021bia va completa automat Registrul de Eviden\u021b\u0103 Fiscal\u0103 cu partea de cheltuieli deductibile, \u0219i va calcula partea nedeductibil\u0103 dac\u0103 se dep\u0103\u0219e\u0219te plafonul de 400 de euro pe an. \u00cen ContApp [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141214,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140382","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=140382"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140382\/revisions"}],"predecessor-version":[{"id":140500,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140382\/revisions\/140500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141214"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}