Salariatii pot beneficia anual de deducerea contributiilor la fondurile
de pensii facultative in limita

a **400 euro** (echivalenta în lei).

Exemplu deducere:

+-------------------------+-----+-------------------------+
| SALARIU                 |     | 5,280                   |
+=========================+=====+=========================+
| ZILE LUCRATOARE         | 20z | 5,280                   |
+-------------------------+-----+-------------------------+
| Z TICHETE               | 19z | 182                     |
+-------------------------+-----+-------------------------+
| TOTAL SALARIU BRUT      |     | 6,336                   |
+-------------------------+-----+-------------------------+
| CAS GR.3                | 25% | 1584                    |
+-------------------------+-----+-------------------------+
| FOND SANATATE           | 10% | 634                     |
+-------------------------+-----+-------------------------+
| VENIT NET               |     | 4,118                   |
+-------------------------+-----+-------------------------+
| DEDUCERE PENSIE PRIVATA |     | 100 Suma dedusa         |
+-------------------------+-----+-------------------------+
| DEDUCERE SINDICALA      |     | 26                      |
+-------------------------+-----+-------------------------+
| VENIT BAZA DE CALCUL    |     | 4,174 = 4118+182-100-26 |
+-------------------------+-----+-------------------------+
| IMPOZIT TICHETE         |     | 18 =182*10/100          |
+-------------------------+-----+-------------------------+
| IMPOZIT RETINUT         |     | 399 =4174*10%-18        |
+-------------------------+-----+-------------------------+

In aplicatie informatii despre pensia facultativa se regasesc in:

EMSYS Human Resources (HR)->Salarizare -> Date de baza-> Datorii

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

**Legislatie**

+-----------------------------------+-----------------------------------+
| **Denumire**                      | **Articol/Lege**                  |
+-----------------------------------+-----------------------------------+
| Contributiile la fondul de pensii | `Punctul (2), litera (iii) Art    |
| facultative                       | 78 <../../../../EMSYS_HR/VERSIUNI |
|                                   | /18_01_2018_oug_79_2017/Legislati |
|                                   | e_ian_2018/CF_227_2015_2018.htm#A |
|                                   | RT78>`__                          |
|                                   | din Legea 227/2015 Codul fiscal   |
+-----------------------------------+-----------------------------------+