Finante-Banci
Cum scapa de impozite salariile mari
Din acest an, CAS-ul angajatilor nu poate depasi 1.061 lei, iar al angajatorilor este limitat partial. Agajatii cu salarii foarte mari ar putea fi tentati sa se intoarca la formula de plata pe contract de munca, dupa plafonarea bazei de calcul a CAS la 5 salarii medii pe economie, relateaza Romania Libera.
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Insa variantele PFA sau microintreprindere raman in continuare mai avantajoase. O persoana va plati de acum incolo, cu titlul de CAS, cel mult 1.061 de lei, adica 10,5% din cele 5 salarii medii de 2.022 de lei, indiferent de salariul sau. In cazul angajatorilor care platesc 20,8% din salariul brut acordat angajatului, lucrurile se schimba.
Plafonarea nu va functiona individual, adica pe fiecare salariu acordat in parte, ci pe fondul de salarii. Legea spune ca baza lunara de calcul nu poate depasi produsul dintre numarul mediu al asiguratilor din unitatea respectiva si valoarea a cinci castiguri salariale medii brute.
Continuarea, pe Romania Libera
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