{"id":141598,"date":"2026-03-27T13:17:03","date_gmt":"2026-03-27T13:17:03","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=141598"},"modified":"2026-09-13T20:27:08","modified_gmt":"2026-09-13T20:27:08","slug":"conventie-civila-vs-contract-de-munca-vs-pfa","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/conventie-civila-vs-contract-de-munca-vs-pfa\/","title":{"rendered":"Conven\u021bie civil\u0103, contract de munc\u0103 sau PFA: cum alegi"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Cuprins<\/h2><nav><ul><li><a href=\"#conventia-civila-nu-este-o-categorie-fiscala\">Conven\u021bia civil\u0103 nu este o categorie fiscal\u0103<\/a><\/li><li><a href=\"#cele-trei-variante\">Ce este, de fapt<\/a><\/li><li><a href=\"#conventie-civila-ce-platesti\">Ce decide cum e\u0219ti impozitat<\/a><\/li><li><a href=\"#contractul-de-munca\">Cele trei variante, una l\u00e2ng\u0103 alta<\/a><\/li><li><a href=\"#pfa-ce-platesti-si-ce-deduci\">Conven\u021bie civil\u0103: ce pl\u0103te\u0219ti \u0219i cine re\u021bine<\/a><\/li><li><a href=\"#cum-alegi-in-patru-intrebari\">Impozitul de 10% \u0219i cine \u00eel re\u021bine<\/a><\/li><li><a href=\"#riscul-de-reincadrare\">CASS, pe trepte, \u0219i numai peste prag<\/a><\/li><li><a href=\"#greseli-frecvente\">Excep\u021bia care schimb\u0103 calculul: drepturile de autor<\/a><\/li><li><a href=\"#cum-faci-asta-in-contapp\">Contractul de munc\u0103: ce pl\u0103te\u0219ti \u0219i ce prime\u0219ti<\/a><\/li><li><a href=\"#intrebari-frecvente\">PFA: ce pl\u0103te\u0219ti \u0219i ce deduci<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eencepi o activitate sau deja \u00eencasezi bani din colabor\u0103ri, \u00eentrebarea vine singur\u0103: contract de munc\u0103, conven\u021bie civil\u0103 sau PFA? Cele trei par variante ale aceluia\u0219i lucru \u2014 prestezi ceva \u0219i e\u0219ti pl\u0103tit \u2014 dar difer\u0103 la ce pl\u0103te\u0219ti, la ce prime\u0219ti \u00een schimb \u0219i la ce se \u00eent\u00e2mpl\u0103 dac\u0103 alegi gre\u0219it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Prima l\u0103murire e \u0219i cea mai important\u0103, pentru c\u0103 schimb\u0103 tot restul discu\u021biei.<\/p>\n\n\n\n<h2 id=\"conventia-civila-nu-este-o-categorie-fiscala\" class=\"wp-block-heading\">Conven\u021bia civil\u0103 nu este o categorie fiscal\u0103<\/h2>\n\n\n\n<span id=\"ce-este-conven\u021bia-civila\"><\/span>\n\n\n\n<h3 id=\"ce-este-de-fapt-conventia-civila\" class=\"wp-block-heading\">Ce este, de fapt<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Conven\u021bia civil\u0103 este un <strong>contract civil de prest\u0103ri servicii<\/strong>: o \u00een\u021belegere \u00eentre dou\u0103 p\u0103r\u021bi prin care una presteaz\u0103 ceva, iar cealalt\u0103 pl\u0103te\u0219te. Nu creeaz\u0103 o rela\u021bie de angajare, nu impune program \u0219i nu presupune subordonare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se folose\u0219te pentru lucr\u0103ri punctuale \u2014 un eveniment fotografiat, un curs \u021binut o dat\u0103, un proiect de design, o consultan\u021b\u0103 de c\u00e2teva ore:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>fotograf sau videograf pentru un eveniment;<\/li>\n\n\n\n<li>trainer, lector sau speaker pentru un curs ocazional;<\/li>\n\n\n\n<li>designer, copywriter sau ilustrator pentru un proiect singular;<\/li>\n\n\n\n<li>muzician, actor sau dansator pentru un spectacol;<\/li>\n\n\n\n<li>consultant pentru o interven\u021bie punctual\u0103;<\/li>\n\n\n\n<li>organizator de evenimente, pentru un proiect limitat \u00een timp.<\/li>\n<\/ul>\n\n\n\n<h3 id=\"ce-decide-cum-esti-impozitat\" class=\"wp-block-heading\">Ce decide cum e\u0219ti impozitat<\/h3>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"background-color:#f4eeee;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Codul fiscal nu impoziteaz\u0103 \u201econven\u021bia civil\u0103\u201d.<\/strong> Impoziteaz\u0103 venitul ob\u021binut prin ea, iar categoria \u00een care intr\u0103 venitul nu se stabile\u0219te dup\u0103 numele contractului, ci dup\u0103 cum arat\u0103 activitatea \u00een realitate.<\/p>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Cum arat\u0103 activitatea<\/th><th>Ce categorie de venit<\/th><th>Ce ai de f\u0103cut<\/th><\/tr><\/thead><tbody><tr><td><strong>Ocazional\u0103<\/strong> \u2014 o dat\u0103, de c\u00e2teva ori pe an, f\u0103r\u0103 organizare \u0219i f\u0103r\u0103 promovare<\/td><td>venituri din alte surse<\/td><td>nimic de \u00eenfiin\u021bat; venitul se declar\u0103 sau se re\u021bine la surs\u0103<\/td><\/tr><tr><td><strong>Repetat\u0103 \u0219i organizat\u0103<\/strong> \u2014 lun\u0103 de lun\u0103, cu clien\u021bi care revin, cu un canal prin care te g\u0103sesc<\/td><td>venituri din activit\u0103\u021bi independente<\/td><td>te \u00eenregistrezi \u00eenainte s\u0103 continui: PFA sau profesie liberal\u0103<\/td><\/tr><tr><td><strong>Cu subordonare<\/strong> \u2014 program impus, sarcini de la o singur\u0103 persoan\u0103, resursele ei<\/td><td>activitate dependent\u0103<\/td><td>rela\u021bia se poate re\u00eencadra, indiferent ce scrie pe contract<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Contractul descrie \u00een\u021belegerea. Categoria fiscal\u0103 se stabile\u0219te dup\u0103 fapte.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Unde trece grani\u021ba dintre ocazional \u0219i repetat \u2014 \u0219i de ce nu exist\u0103 un prag \u00een lei \u2014 e explicat \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/venituri-ocazionale-si-venituri-cu-caracter-de-continuitate\/\" data-type=\"post\" data-id=\"129176\">venituri ocazionale \u0219i venituri cu caracter de continuitate<\/a>. Criteriile dup\u0103 care o activitate e independent\u0103 sau dependent\u0103 sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/activitate-independenta-vs-activitate-dependenta\/\" data-type=\"post\" data-id=\"128794\">activitate independent\u0103 \u0219i activitate dependent\u0103<\/a>.<\/p>\n\n\n\n<span id=\"care-sunt-diferen\u021bele-in-practica\"><\/span>\n\n\n\n<h2 id=\"cele-trei-variante\" class=\"wp-block-heading\">Cele trei variante, una l\u00e2ng\u0103 alta<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>Conven\u021bie civil\u0103<\/th><th>Contract de munc\u0103<\/th><th>PFA<\/th><\/tr><\/thead><tbody><tr><td>C\u00e2nd se potrive\u0219te<\/td><td>lucr\u0103ri ocazionale, f\u0103r\u0103 repetare<\/td><td>activitate continu\u0103, cu subordonare<\/td><td>activitate independent\u0103, repetat\u0103, cu unul sau mai mul\u021bi clien\u021bi<\/td><\/tr><tr><td>Cine calculeaz\u0103 taxele<\/td><td>pl\u0103titorul, dac\u0103 e firm\u0103; altfel tu<\/td><td>angajatorul, integral<\/td><td>tu<\/td><\/tr><tr><td>Impozit pe venit<\/td><td>10%<\/td><td>10%, re\u021binut din salariu<\/td><td>10% pe venitul impozabil<\/td><\/tr><tr><td>CAS, contribu\u021bia la pensie<\/td><td>nu se datoreaz\u0103<\/td><td>se re\u021bine din salariu<\/td><td>peste 12 salarii minime<\/td><\/tr><tr><td>CASS<\/td><td>doar peste pragul cumulat, pe trepte<\/td><td>se re\u021bine din salariu<\/td><td>de la primul leu, cu podea \u0219i plafon<\/td><\/tr><tr><td>Cheltuieli deductibile<\/td><td>nu<\/td><td>nu<\/td><td>da<\/td><\/tr><tr><td>Concediu pl\u0103tit, medical, \u0219omaj<\/td><td>nu<\/td><td>da<\/td><td>nu, \u00een acelea\u0219i condi\u021bii<\/td><\/tr><tr><td>Vechime \u0219i stagiu de cotizare<\/td><td>nu<\/td><td>da<\/td><td>doar dac\u0103 datorezi sau pl\u0103te\u0219ti CAS<\/td><\/tr><tr><td>Ce depui tu<\/td><td>Declara\u021bia Unic\u0103, dac\u0103 nu s-a re\u021binut la surs\u0103<\/td><td>nimic<\/td><td>Declara\u021bia Unic\u0103, anual<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Cotele \u0219i plafoanele sunt cele ale anului 2026. Valorile \u00een lei sunt mai jos, la fiecare variant\u0103.<\/figcaption><\/figure>\n\n\n\n<h2 id=\"conventie-civila-ce-platesti\" class=\"wp-block-heading\">Conven\u021bie civil\u0103: ce pl\u0103te\u0219ti \u0219i cine re\u021bine<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Discu\u021bia de aici presupune c\u0103 activitatea chiar este ocazional\u0103. Dac\u0103 nu e, mergi direct la sec\u021biunea despre PFA.<\/p>\n\n\n\n<div id=\"conta-3821251768\" 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 id=\"impozitul-si-cine-il-retine\" class=\"wp-block-heading\">Impozitul de 10% \u0219i cine \u00eel re\u021bine<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din alte surse se impoziteaz\u0103 cu <strong>10%<\/strong>, aplicat la venitul brut sau la venitul impozabil, dup\u0103 caz. Cota nu s-a schimbat \u00een 2026 \u2014 vezi <a href=\"https:\/\/contapp.ro\/blog\/impozitul-datorat-de-persoanele-fizice-pentru-veniturile-realizate\/\" data-type=\"post\" data-id=\"139976\">cotele de impozit, pe categorie de venit<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cine pl\u0103te\u0219te efectiv impozitul depinde de cine \u00ee\u021bi d\u0103 banii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>pl\u0103titorul este o firm\u0103<\/strong> \u2014 re\u021bine cei 10% \u0219i \u00eei vireaz\u0103 el; tu prime\u0219ti suma net\u0103 \u0219i nu mai ai nimic de f\u0103cut;<\/li>\n\n\n\n<li><strong>pl\u0103titorul este o persoan\u0103 fizic\u0103<\/strong> sau o entitate care nu re\u021bine la surs\u0103 \u2014 declari tu venitul prin <a href=\"https:\/\/contapp.ro\/blog\/declaratia-unica\/\" data-type=\"post\" data-id=\"129258\">Declara\u021bia Unic\u0103<\/a> \u0219i pl\u0103te\u0219ti impozitul.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Verific\u0103 pe ce baz\u0103 \u021bi se face plata.<\/strong> Dac\u0103 \u00een contract scrie o sum\u0103 net\u0103, iar firma re\u021bine impozitul peste ea, costul e al firmei. Dac\u0103 scrie o sum\u0103 brut\u0103, cei 10% ies din banii t\u0103i. E cea mai frecvent\u0103 ne\u00een\u021belegere la semnare.<\/p>\n\n\n\n<h3 id=\"cass-pe-trepte\" class=\"wp-block-heading\">CASS, pe trepte, \u0219i numai peste prag<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Contribu\u021bia la s\u0103n\u0103tate nu se calculeaz\u0103 ca procent din ce ai \u00eencasat, ci pe trepte, \u00een func\u021bie de <strong>venitul cumulat<\/strong> din categoriile de la art. 155 alin. (1) lit. c)\u2013h) din Codul fiscal: chirii, dividende, dob\u00e2nzi, drepturi de autor, activit\u0103\u021bi agricole \u0219i alte surse.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Venit cumulat \u00een 2026<\/th><th>CASS datorat\u0103<\/th><\/tr><\/thead><tbody><tr><td>sub 24.300 lei (6 salarii minime)<\/td><td><strong>0 lei<\/strong><\/td><\/tr><tr><td>24.300 \u2013 48.600 lei<\/td><td><strong>2.430 lei<\/strong><\/td><\/tr><tr><td>48.600 \u2013 97.200 lei<\/td><td><strong>4.860 lei<\/strong><\/td><\/tr><tr><td>peste 97.200 lei<\/td><td><strong>9.720 lei<\/strong><\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Praguri calculate la salariul minim brut de 4.050 lei, cel \u00een vigoare la 1 ianuarie 2026. Sumele sunt 10% aplicat la plafonul treptei: 24.300 \u00d7 10% = 2.430 \u0219i a\u0219a mai departe.<\/figcaption><\/figure>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"background-color:#e6edf7;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Dou\u0103 reguli de cumul care se uit\u0103 des.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din <strong>salarii \u0219i din pensii nu intr\u0103<\/strong> \u00een acest cumul. Dac\u0103 e\u0219ti salariat \u0219i iei o dat\u0103 5.000 de lei pe o conven\u021bie civil\u0103, salariul nu se adun\u0103 la cei 5.000.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Veniturile din <strong>activit\u0103\u021bi independente se calculeaz\u0103 separat<\/strong> \u2014 nu se cumuleaz\u0103 cu categoriile c)\u2013h). Un PFA cu venituri \u0219i din chirii pl\u0103te\u0219te CASS de dou\u0103 ori, pe dou\u0103 baze diferite. Detaliile sunt \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2025\/\" data-type=\"post\" data-id=\"137898\">cum se calculeaz\u0103 CASS<\/a>.<\/p>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CAS nu se datoreaz\u0103<\/strong> pentru veniturile din alte surse. Consecin\u021ba practic\u0103: o conven\u021bie civil\u0103 nu \u00ee\u021bi aduce stagiu de cotizare la pensie.<\/p>\n\n\n\n<h3 id=\"drepturile-de-autor\" class=\"wp-block-heading\">Excep\u021bia care schimb\u0103 calculul: drepturile de autor<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Jum\u0103tate din exemplele de mai sus \u2014 fotograf, designer, ilustrator, copywriter, muzician, actor \u2014 produc de fapt <strong>venituri din drepturi de proprietate intelectual\u0103<\/strong>, dac\u0103 ceea ce transmi\u021bi este o oper\u0103, printr-un contract de cesiune. Regimul e altul:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>venitul net se stabile\u0219te sc\u0103z\u00e2nd o <strong>cot\u0103 forfetar\u0103 de cheltuieli de 40%<\/strong> din venitul brut;<\/li>\n\n\n\n<li>impozitul de <strong>10%<\/strong> se aplic\u0103 la venitul net \u0219i se re\u021bine de regul\u0103 la surs\u0103, de pl\u0103titorul persoan\u0103 juridic\u0103;<\/li>\n\n\n\n<li>aici <strong>CAS se poate datora<\/strong>, peste plafonul de 12 sau 24 de salarii minime \u2014 spre deosebire de alte surse;<\/li>\n\n\n\n<li>dac\u0103 e\u0219ti \u0219i salariat, <strong>nu datorezi CASS<\/strong> pentru drepturile de proprietate intelectual\u0103.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Verific\u0103 deci \u00eent\u00e2i ce vinzi: o presta\u021bie, sau o oper\u0103 cu drepturi cedate. Nu e o formalitate \u2014 schimb\u0103 \u0219i baza de calcul, \u0219i contribu\u021biile.<\/p>\n\n\n\n<span id=\"ce-este-contractul-de-munca-cim\"><\/span>\n\n\n\n<h2 id=\"contractul-de-munca\" class=\"wp-block-heading\">Contractul de munc\u0103: ce pl\u0103te\u0219ti \u0219i ce prime\u0219ti<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Este forma cea mai reglementat\u0103 \u0219i singura \u00een care nu ai nimic de calculat. Angajatorul re\u021bine din salariul brut <strong>CAS 25%<\/strong>, <strong>CASS 10%<\/strong> \u0219i <strong>impozitul de 10%<\/strong>, le declar\u0103 \u0219i le pl\u0103te\u0219te, iar tu prime\u0219ti netul. Peste salariul brut, angajatorul mai datoreaz\u0103 o contribu\u021bie proprie, care nu se scade din banii t\u0103i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La impozit se aplic\u0103 \u0219i o deducere personal\u0103, \u00een func\u021bie de venit \u0219i de persoanele aflate \u00een \u00eentre\u021binere \u2014 o calculeaz\u0103 tot angajatorul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce prime\u0219ti \u00een schimbul rigidit\u0103\u021bii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>concediu de odihn\u0103 pl\u0103tit;<\/li>\n\n\n\n<li>concediu medical \u00een condi\u021biile legii;<\/li>\n\n\n\n<li>dreptul la indemniza\u021bie de \u0219omaj;<\/li>\n\n\n\n<li>vechime \u00een munc\u0103 \u0219i stagiu de cotizare la pensie, f\u0103r\u0103 s\u0103 faci nimic;<\/li>\n\n\n\n<li>protec\u021bia din Codul muncii la \u00eencetarea contractului.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#f4eeee\"><strong>Compar\u0103 net cu net, nu net cu brut.<\/strong> Un tarif pe conven\u021bie civil\u0103 sau pe PFA care pare mai mare dec\u00e2t salariul net include, de fapt, \u0219i ce ai pierdut: concediul, medicalul, \u0219omajul \u0219i stagiul de cotizare. Pune-le \u00een calcul \u00eenainte s\u0103 compari cifrele.<\/p>\n\n\n\n<span id=\"ce-este-pfa-persoana-fizica-autorizata\"><\/span>\n\n\n\n<h2 id=\"pfa-ce-platesti-si-ce-deduci\" class=\"wp-block-heading\">PFA: ce pl\u0103te\u0219ti \u0219i ce deduci<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">PFA este forma pentru activitatea independent\u0103 desf\u0103\u0219urat\u0103 organizat \u0219i repetat. Nu ai angajator, \u00ee\u021bi stabile\u0219ti singur programul \u0219i tarifele, emi\u021bi facturi \u0219i \u00ee\u021bi \u021bii eviden\u021ba. Pa\u0219ii de \u00eenfiin\u021bare sunt \u00een <a href=\"https:\/\/contapp.ro\/blog\/ghid-infiintare-pfa\/\" data-type=\"post\" data-id=\"128739\">ghidul de \u00eenfiin\u021bare a unui PFA<\/a>; dac\u0103 profesia ta e reglementat\u0103 printr-o lege special\u0103, forma echivalent\u0103 este <a href=\"https:\/\/contapp.ro\/blog\/ce-este-persoana-fizica-independenta-pfi\/\" data-type=\"post\" data-id=\"128891\">persoan\u0103 fizic\u0103 independent\u0103 (PFI)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce datorezi, la veniturile din 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>impozit 10%<\/strong>, aplicat pe venitul impozabil \u2014 adic\u0103 pe venitul net r\u0103mas dup\u0103 sc\u0103derea contribu\u021biilor deductibile;<\/li>\n\n\n\n<li><strong>CAS 25%<\/strong>, dar numai dac\u0103 venitul net atinge 12 salarii minime (48.600 lei); se aplic\u0103 la baza aleas\u0103, minimum plafonul atins, deci 12.150 sau 24.300 lei;<\/li>\n\n\n\n<li><strong>CASS 10%<\/strong> pe venitul net realizat, cu o podea la 6 salarii minime (24.300 lei) \u0219i un plafon la 72 de salarii (291.600 lei).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Diferen\u021ba care conteaz\u0103 cel mai mult fa\u021b\u0103 de celelalte dou\u0103 variante: <strong>la PFA deduci cheltuielile<\/strong> f\u0103cute \u00een interesul activit\u0103\u021bii. Toate cifrele \u0219i pragurile anului sunt \u00een articolele despre <a href=\"https:\/\/contapp.ro\/blog\/taxe-pfa-2026\/\" data-type=\"post\" data-id=\"141325\">taxele unui PFA \u00een 2026<\/a> \u0219i <a href=\"https:\/\/contapp.ro\/blog\/plafoane-fiscale-2026-pentru-pfa-ii-si-microintreprinderi\/\" data-type=\"post\" data-id=\"141863\">plafoanele fiscale ale anului<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 \u00eentrebarea ta e mai degrab\u0103 \u201ePFA sau firm\u0103?\u201d, compara\u021bia complet\u0103, cu calculator, e \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/pfa-sau-srl\/\" data-type=\"post\" data-id=\"129102\">PFA sau SRL<\/a>.<\/p>\n\n\n\n<span id=\"concluzie\"><\/span>\n\n\n\n<h2 id=\"cum-alegi-in-patru-intrebari\" class=\"wp-block-heading\">Cum alegi, \u00een patru \u00eentreb\u0103ri<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u00centrebarea<\/th><th>Dac\u0103 r\u0103spunsul e da<\/th><\/tr><\/thead><tbody><tr><td>Se repet\u0103? Lun\u0103 de lun\u0103, sau ori de c\u00e2te ori apare ocazia?<\/td><td>nu mai e conven\u021bie civil\u0103 \u2014 te \u00eenregistrezi ca PFA sau profesie liberal\u0103<\/td><\/tr><tr><td>Lucrezi la programul altcuiva, cu resursele lui, pentru un singur beneficiar?<\/td><td>rela\u021bia e dependent\u0103; forma corect\u0103 e contractul de munc\u0103<\/td><\/tr><tr><td>Ai cheltuieli reale cu activitatea \u2014 echipament, materiale, deplas\u0103ri?<\/td><td>PFA, unde le po\u021bi deduce<\/td><\/tr><tr><td>Ai nevoie de vechime, concediu pl\u0103tit \u0219i \u0219omaj?<\/td><td>contract de munc\u0103; celelalte dou\u0103 nu \u021bi le dau<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Dac\u0103 la toate patru r\u0103spunsul e nu, o conven\u021bie civil\u0103 chiar e forma potrivit\u0103.<\/figcaption><\/figure>\n\n\n\n<h2 id=\"riscul-de-reincadrare\" class=\"wp-block-heading\">Riscul de re\u00eencadrare<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cel mai mare risc nu e s\u0103 pl\u0103te\u0219ti mai mult, ci ca forma aleas\u0103 s\u0103 nu descrie realitatea. Dac\u0103 lucrezi ca un angajat \u2014 program fix, un singur beneficiar, resursele lui, sarcini de la el \u2014 dar e\u0219ti pl\u0103tit pe conven\u021bie civil\u0103 sau pe PFA, rela\u021bia poate fi re\u00eencadrat\u0103 ca activitate dependent\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Efectul: veniturile se recalculeaz\u0103 ca venituri din salarii, cu impozitul \u0219i contribu\u021biile aferente, plus accesoriile de \u00eent\u00e2rziere. Cum func\u021bioneaz\u0103 mecanismul, ce criterii se num\u0103r\u0103 \u0219i cine datoreaz\u0103 sumele recalculate \u2014 \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/activitate-independenta-vs-activitate-dependenta\/\" data-type=\"post\" data-id=\"128794\">activitate independent\u0103 \u0219i activitate dependent\u0103<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La conven\u021bia civil\u0103, riscul apare c\u00e2nd e folosit\u0103 pentru colabor\u0103ri repetate, de\u0219i ar trebui s\u0103 acopere ceva punctual. Nu num\u0103rul de contracte conteaz\u0103, ci faptul c\u0103 activitatea a devenit continu\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La PFA, problemele frecvente sunt de alt\u0103 natur\u0103: calcul gre\u0219it al contribu\u021biilor, plafoane dep\u0103\u0219ite f\u0103r\u0103 ajustare, Declara\u021bia Unic\u0103 depus\u0103 t\u00e2rziu. Ce ri\u0219ti concret e \u00een articolul despre <a href=\"https:\/\/contapp.ro\/blog\/amenzi-pfa\/\" data-type=\"post\" data-id=\"128821\">amenzile \u0219i accesoriile<\/a>.<\/p>\n\n\n\n<h2 id=\"greseli-frecvente\" class=\"wp-block-heading\">Gre\u0219eli frecvente<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Crezi c\u0103 numele contractului stabile\u0219te taxele.<\/strong> Nu. Categoria de venit se stabile\u0219te dup\u0103 cum arat\u0103 activitatea.<\/li>\n\n\n\n<li><strong>Folose\u0219ti conven\u021bia civil\u0103 lun\u0103 de lun\u0103.<\/strong> Din acel moment ai o activitate cu caracter de continuitate \u0219i obliga\u021bia de a te \u00eenregistra.<\/li>\n\n\n\n<li><strong>Compari un tarif brut cu un salariu net.<\/strong> La salariu, concediul, medicalul \u0219i \u0219omajul sunt incluse \u00een pre\u021b.<\/li>\n\n\n\n<li><strong>Ui\u021bi c\u0103 veniturile din alte surse se cumuleaz\u0103 \u00eentre ele.<\/strong> Chiriile, dividendele \u0219i conven\u021bia civil\u0103 intr\u0103 \u00een acela\u0219i plafon de CASS.<\/li>\n\n\n\n<li><strong>Tratezi o cesiune de drepturi ca pe o prestare de servicii.<\/strong> La drepturi de autor, cota forfetar\u0103 de 40% \u0219i regulile de CAS \u0219i CASS sunt altele.<\/li>\n\n\n\n<li><strong>Alegi forma dup\u0103 taxe, nu dup\u0103 activitate.<\/strong> E singura gre\u0219eal\u0103 care se pl\u0103te\u0219te retroactiv, cu accesorii.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"cum-faci-asta-in-contapp\" class=\"wp-block-heading\">Cum faci asta \u00een ContApp<\/h2>\n\n\n\n<div class=\"wp-block-group has-background is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"background-color:#d9ead3;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\">Dac\u0103 alegerea te duce spre PFA sau profesie liberal\u0103, partea administrativ\u0103 e cea care sperie, nu taxele. \u00cen ContApp \u00eenregistrezi \u00eencas\u0103rile \u0219i pl\u0103\u021bile, iar programul completeaz\u0103 singur Registrul-jurnal \u0219i Registrul de Eviden\u021b\u0103 Fiscal\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vezi \u00een orice moment venitul net realizat \u0219i \u00een ce plafon te \u00eencadrezi \u2014 cel de 6 salarii pentru CASS, cel de 12 sau 24 pentru CAS \u2014 deci nu afli \u00een mai anul urm\u0103tor c\u0103 ai trecut un prag.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La final de an, Declara\u021bia Unic\u0103 se completeaz\u0103 din acelea\u0219i cifre, cu impozitul, CAS \u0219i CASS calculate automat. <strong>30 de zile gratuit, f\u0103r\u0103 card.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/contapp.ro\/program-contabilitate-pfa\/?ref=blog-conventie-civila\">Vezi cum arat\u0103 ContApp<\/a><\/p>\n<\/div>\n\n\n\n<h2 id=\"intrebari-frecvente\" class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h4 class=\"wp-block-heading\">Conven\u021bia civil\u0103 mai exist\u0103 legal?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Da, ca instrument contractual: este un contract civil de prest\u0103ri servicii, \u00eencheiat potrivit Codului civil. Ce nu mai exist\u0103 este vechea conven\u021bie civil\u0103 de prest\u0103ri servicii din legisla\u021bia muncii, care func\u021biona ca alternativ\u0103 la contractul individual de munc\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">De c\u00e2te ori pe an pot \u00eencheia o conven\u021bie civil\u0103 f\u0103r\u0103 s\u0103-mi fac PFA?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu exist\u0103 o cifr\u0103 \u00een lege. Criteriul nu este num\u0103rul de contracte, ci dac\u0103 activitatea a devenit sistematic\u0103 \u0219i organizat\u0103. Dou\u0103 colabor\u0103ri pe an, f\u0103r\u0103 promovare \u0219i f\u0103r\u0103 clien\u021bi care revin, r\u0103m\u00e2n ocazionale; o colaborare lunar\u0103 nu.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Trebuie s\u0103 emit factur\u0103 pe o conven\u021bie civil\u0103?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu, dac\u0103 nu e\u0219ti \u00eenregistrat ca PFA sau profesie liberal\u0103: o persoan\u0103 fizic\u0103 ne\u00eenregistrat\u0103 nu emite facturi. Documentul care justific\u0103 plata este contractul, \u00eempreun\u0103 cu dovada pl\u0103\u021bii \u0219i, unde e cazul, un proces-verbal de predare-primire.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Sunt salariat. Un venit pe conven\u021bie civil\u0103 \u00eemi schimb\u0103 ceva la salariu?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Salariul nu se cumuleaz\u0103 cu veniturile din alte surse la calculul CASS, iar impozitul pe salariu r\u0103m\u00e2ne cum era. Verific\u0103 totu\u0219i contractul de munc\u0103, pentru clauze de exclusivitate sau de neconcuren\u021b\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Conven\u021bia civil\u0103 \u00eemi aduce vechime sau stagiu de cotizare?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Pentru veniturile din alte surse nu se datoreaz\u0103 CAS, deci nu se constituie stagiu de cotizare la pensie \u0219i nu se acumuleaz\u0103 vechime \u00een munc\u0103. Este diferen\u021ba cea mai des trecut\u0103 cu vederea fa\u021b\u0103 de contractul de munc\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Firma \u00eemi cere s\u0103 trec de pe contract de munc\u0103 pe conven\u021bie civil\u0103. Pot refuza?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Po\u021bi: schimbarea se face prin acordul p\u0103r\u021bilor, nu unilateral. Iar dac\u0103 munca r\u0103m\u00e2ne aceea\u0219i \u2014 acela\u0219i program, acela\u0219i loc, acelea\u0219i sarcini \u2014 construc\u021bia este re\u00eencadrabil\u0103 ca activitate dependent\u0103, cu riscul \u00een principal la firm\u0103.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Ce se \u00eent\u00e2mpl\u0103 dac\u0103 am folosit conven\u021bia civil\u0103 pentru o colaborare care s-a prelungit?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Te \u00eenregistrezi acum \u0219i declari veniturile realizate. Accesoriile curg pe zi, deci fiecare lun\u0103 de am\u00e2nare cost\u0103, iar o regularizare din proprie ini\u021biativ\u0103 este mult mai ieftin\u0103 dec\u00e2t una constatat\u0103 la un control.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cele trei forme, una l\u00e2ng\u0103 alta: ce impozit \u0219i ce contribu\u021bii pl\u0103te\u0219ti la fiecare, cine le calculeaz\u0103, ce prime\u0219ti \u00een schimb \u0219i de ce conven\u021bia civil\u0103 nu poate \u021bine locul unui contract de munc\u0103 sau al unui PFA.<\/p>\n","protected":false},"author":10,"featured_media":142664,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[474,426,1],"tags":[665,664,663,483,666,651,637],"class_list":["post-141598","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ghid-contabilitate-pfa","category-infiintare-pfa","category-taxe-pfa","tag-activitate-ocazionala","tag-cim","tag-contract-de-munca","tag-conventie-civila","tag-drepturi-de-autor","tag-reconsiderare-activitate","tag-venituri-din-alte-surse"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141598","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=141598"}],"version-history":[{"count":2,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141598\/revisions"}],"predecessor-version":[{"id":142666,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/141598\/revisions\/142666"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/142664"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=141598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=141598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=141598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}