{"id":140404,"date":"2025-09-17T11:18:33","date_gmt":"2025-09-17T11:18:33","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=140404"},"modified":"2025-11-07T12:51:06","modified_gmt":"2025-11-07T12:51:06","slug":"cheltuieli-cu-contributiile-sociale-si-impozitele-datorate","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/cheltuieli-cu-contributiile-sociale-si-impozitele-datorate\/","title":{"rendered":"Cheltuieli cu contribu\u021biile sociale \u0219i impozitele datorate"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p>Contribu\u021biile sociale (CAS \u0219i CASS), pe care le datoreaz\u0103 persoana care desf\u0103\u0219oar\u0103 o activitate econimic\u0103 impusa \u00een sistem real, nu se \u00eenregistreaz\u0103 \u00een contabilitatea activit\u0103\u021bii economice &#8211; identificat\u0103 cu CIF sau CUI.<\/p>\n\n\n\n<p>CAS \u0219i CASS sunt obliga\u021bii ale persoanei fizice, indentificata cu CNP.  Prin urmare, aceste contribu\u021bii se achit\u0103 din contul bancar al persoanei fizice.<\/p>\n\n\n\n<p><strong>Contribu\u021bia pentru asigur\u0103ri sociale (CAS &#8211; pensie) \u0219i CASS &#8211; s\u0103n\u0103tate sunt integral deductibile<\/strong> la calculul impozitului pe venitul ob\u021binut, datorat de persoana fizic\u0103. <\/p>\n\n\n\n<p>CAS \u0219i CASS se deduc exclusiv prin sec\u021biunea 1.4 din Declara\u021bia unic\u0103. Este deductibil\u0103 contribu\u021bia <strong>datorat\u0103<\/strong> pentru anul fiscal pentru care se calculeaz\u0103. Nu conteaza dac\u0103 aceste contribu\u021bii au fost achitate, par\u021bial sau integral. <\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f4eeee\"><strong>Important! <\/strong>Introducerea \u00een calculul venitului net a contribu\u021biei datorate la CAS este diferit\u0103 pentru activit\u0103\u021bile care contribuie la sisteme proprii de asigur\u0103ri sociale (avocati, notari) care se \u00eencadreaz\u0103 la art 68. litera i): s\u0103 reprezinte contribu\u021bii de asigur\u0103ri sociale pl\u0103tite la sistemele proprii de asigur\u0103ri sociale \u0219i\/sau contribu\u021bii profesionale obligatorii pl\u0103tite, potrivit legii, organiza\u021biilor profesionale din care fac parte contribuabilii; \u00cen acest caz CAS se include la cheltuieli deductibile al\u0103turi de celelalte cheltuieli ale activit\u0103\u021bii.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Istoric deducere CAS \u0219i CASS la calculul venitului net<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Perioada 2016 \u0219i 2017<\/strong> &#8211; au fost deductibile CAS \u0219i CASS <strong>datorate<\/strong>, pe care ANAF le stabilea \u0219i le deducea din venitul net dup\u0103 ce contribuabilul depunea declara\u021bia 200;<\/li>\n\n\n\n<li><strong>Perioada 2018 &#8211; 2023 a fost deductibil\u0103 doar CAS<\/strong> (<strong>datorat\u0103),<\/strong> calculul venitului impozabil este realizat de contribuabil (CASS nu a fost deductibil\u0103 \u00een aceast\u0103 perioad\u0103);<\/li>\n\n\n\n<li><strong>Incepand cu 2024 \u0219i CASS<\/strong> este cheltuiala deductibila la calculul venitului impozabil.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Cum se procedeaz\u0103 \u00een ContApp <\/h3>\n\n\n\n<p>\u00cen situatia in care platile de contributii au fost efectuate din contul bancar al activit\u0103\u021bii, aceste plati pot fi \u00eenregistrate ca utilizare de venit net sau cheltuieli nedeductibile. Totu\u0219i, pentru usurinta inregistrarii in ContApp, am creat o categorie speciala &#8222;Contribu\u021bii de asigur\u0103ri sociale &#8211; perioada 2016-2025&#8221; care sunt 100% nedeductibile.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#d9ead3\"><strong>\u00cen ContApp<\/strong>, pl\u0103\u021bile aferente CAS \u0219i CASS se \u00eenregistreaz\u0103 un articol nou la Pl\u0103\u021bi diverse, (ex. Plat\u0103 CAS 2025) pe categoria fiscal\u0103 de \u201eContribu\u021bii de asigur\u0103ri sociale \u2013 perioada 2016-2025\u201d.<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Cum se \u00eenregistreaz\u0103 plata impozitului, a CAS \u0219i a CASS \u00een ContApp\" width=\"800\" height=\"450\" src=\"https:\/\/www.youtube.com\/embed\/sLdS9oo4hnY?feature=oembed&#038;enablejsapi=1&#038;origin=https:\/\/contapp.ro\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Contribu\u021biile sociale (CAS \u0219i CASS), pe care le datoreaz\u0103 persoana care desf\u0103\u0219oar\u0103 o activitate econimic\u0103 impusa \u00een sistem real, nu se \u00eenregistreaz\u0103 \u00een contabilitatea activit\u0103\u021bii economice &#8211; identificat\u0103 cu CIF sau CUI. CAS \u0219i CASS sunt obliga\u021bii ale persoanei fizice, indentificata cu CNP. Prin urmare, aceste contribu\u021bii se achit\u0103 din contul bancar al persoanei fizice. [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141047,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474],"tags":[],"class_list":["post-140404","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\/140404","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=140404"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140404\/revisions"}],"predecessor-version":[{"id":140504,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/140404\/revisions\/140504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141047"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=140404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=140404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=140404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}