=======================
01.01.2016 - 31.12.2017
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.. Genereat automat. fgpcs 



Formula de calcul FGPCS <FGPCS>:

`Cota de contributie <../../../parametri/param_sal/param_sal_31_12_2017.html>`__ * ( `Total Salarii Brute <../../../term_sal/total_sal_br/total_sal_brut.html>`__ - `Sume pentru care_NU se plateste FGPCS <../../excep_contrib/excep_contr.html>`__)

Exemplu: Calcul FGPCS din Fluturasi si regasirea sumei in Situatie contributii unitate:

+----------------------+--------+-------------+
| SALARIU              |        | 1791        |
+----------------------+--------+-------------+
| ZILE LUCRATOARE      | 15z    | 1279        |
+----------------------+--------+-------------+
| SPOR COND. DEOSEBITE | 15z    | 76          |
+----------------------+--------+-------------+
| CM  BUGET            | 3z     | 199         |
+----------------------+--------+-------------+
| CM  UNITATE          | 3z     | 199         |
+----------------------+--------+-------------+
| TOTAL SALARIU BRUT            | 1753        |
+----------------------+--------+-------------+
| CONTRIBUTIE SOMAJ    |18z-0.5%| 8           |
+----------------------+--------+-------------+
| CAS CM GR. 3         | 10.5%  | 28          |
+----------------------+--------+-------------+
| CAS GR. 3            | 10.5%  | 142         |
+----------------------+--------+-------------+
| FOND SANATATE        | 5.5%   | 75          |
+----------------------+--------+-------------+
| VENIT NET            |        | 1500        |
+----------------------+--------+-------------+
| DEDUCERE PERSONALA   |        | 340 (1 pers)|
+----------------------+--------+-------------+
| VENIT BAZA DE CALCUL |        | 1160        |
+----------------------+--------+-------------+
| IMPOZIT RETINUT      |        | 186         |
+----------------------+--------+-------------+
| SALARIUL NET         |        | 1314        |
+----------------------+--------+-------------+
| REST DE PLATA        |        | 1314        |
+----------------------+--------+-------------+

+----------------------+--------+------+
| SALARIU              |        | 2056 |
+----------------------+--------+------+
| ZILE LUCRATOARE      | 21z    | 2056 |
+----------------------+--------+------+
| SPOR DE VECHIME      | 25%    | 916  |
+----------------------+--------+------+
| SPOR STABILITATE     | 15%    | 478  |
+----------------------+--------+------+
| GRADATIE MERIT       | 25%    | 514  |
+----------------------+--------+------+
| DA. IND. COND.       | 30%    | 617  |
+----------------------+--------+------+
| SPORL128             | 15%    | 550  |
+----------------------+--------+------+
| SPORCM               | 25%    | 916  |
+----------------------+--------+------+
| TOTAL SALARIU BRUT            | 6047 |
+----------------------+--------+------+
| CONTRIBUTIE SOMAJ    |21z-0.5%| 30   |
+----------------------+--------+------+
| CAS GR. 3            | 10.5%  | 635  |
+----------------------+--------+------+
| FOND SANATATE        | 5.5%   | 333  |
+----------------------+--------+------+
| VENIT NET            |        | 5049 |
+----------------------+--------+------+
| DEDUCERE SINDICALA   |        | 21   |
+----------------------+--------+------+
| VENIT BAZA DE CALCUL |        | 5028 |
+----------------------+--------+------+
| IMPOZIT RETINUT      |        | 804  |
+----------------------+--------+------+
| SALARIUL NET         |        | 4245 |
+----------------------+--------+------+
| PENS ALIM %          | 25%    | 1061 |
+----------------------+--------+------+
| CAR                  |        | 675  |
+----------------------+--------+------+
| SINDICAT %           | 1%     | 21   |
+----------------------+--------+------+
| REST DE PLATA        |        | 2488 |
+----------------------+--------+------+


+----------------------------------------------------------+
| **FGPCS** - 0,25%                                        |
+----------------------+-----------------------------------+
| **Nr. Sal**          |Baza deducere                      |
+----------------------+-----------------------------------+
| **Zile**             |Suma datorata                      |
+----------------------+-----------------------------------+
|    2                 |7601=1753+6047-199  (CM Unitate)   |
+----------------------+-----------------------------------+
|    0                 |19 = 7601*0.25%                    |
+----------------------+-----------------------------------+



In EMSYS: Human Resources (HR)->Rapoarte->PY

**Legislatie**:

+-----------------------------------+----------------------------------------+
| **Denumire**                      | **Articol/Lege**                       |
+-----------------------------------+----------------------------------------+
| Contribuabilii/platitorii de      | `Art.209 <../../../legi/cod_fiscal     |
| venit la Fondul de garantare      | _2015/cf_227_din_2015.html#art-209>`__ |
| pentru plata creantelor salariale | din Codul Fiscal Legea 227/2015        |
+-----------------------------------+----------------------------------------+
| Categorii de venituri supuse      | `Art.210 <../../../legi/cod_fiscal     |
| contributiei la Fondul de         | _2015/cf_227_din_2015.html#art-210>`__ |
| garantare pentru plata creantelor | din Codul Fiscal Legea 227/2015        |
| salariale                         |                                        |
+-----------------------------------+----------------------------------------+
| Cota de contributie la Fondul de  | `Art.211 <../../../legi/cod_fiscal     |
| garantare pentru plata creantelor | _2015/cf_227_din_2015.html#art-211>`__ |
| salariale                         | din Codul Fiscal Legea 227/2015        |
+-----------------------------------+----------------------------------------+
| Baza de calcul al contributiei la | `Art.212 <../../../legi/cod_fiscal     |
| Fondul de garantare pentru plata  | _2015/cf_227_din_2015.html#art-212>`__ |
| creantelor salariale, datorata de | din Codul Fiscal Legea 227/2015        |
| angajatori sau persoane asimilate |                                        |
| acestora                          |                                        |
+-----------------------------------+----------------------------------------+
| Exceptii specifice contributiei   | `Art.213 <../../../legi/cod_fiscal     |
| la Fondul de garantare pentru     | _2015/cf_227_din_2015.html#art-213>`__ |
| plata creantelor salariale        | din Codul Fiscal Legea 227/2015        |
+-----------------------------------+----------------------------------------+
| Stabilirea si plata contributiei  | `Art.214 <../../../legi/cod_fiscal     |
| la Fondul de garantare pentru     | _2015/cf_227_din_2015.html#art-214>`__ |
| plata creantelor salariale        | din Codul Fiscal Legea 227/2015        |
+-----------------------------------+----------------------------------------+



.. |image0| image:: ../../../../../Resources/Images/FLUTURASI.jpg