Cotizatia platita de membrii de sindicat este deductibila in cuantum de
maximum **1%**:

din **venitul brut realizat**, potrivit prevederilor Codului Fiscal.

sau

din **salariul tarifar de incadrare** potrivit Contractului Colectiv de
Munca.

Exemplu deducere:

+----------------------+------+--------------------+
| SALARIU              |      | 4,696              |
+======================+======+====================+
| ZILE LUCUBRATION     | 20z  | 4,696              |
+----------------------+------+--------------------+
| Z TICHETE CUVENITE   | 10z  |                    |
+----------------------+------+--------------------+
| SPOR DE VECHIME      | 15%  | 704                |
+----------------------+------+--------------------+
| TICHETE IMPOZABILE   | 10z  | 96                 |
+----------------------+------+--------------------+
| TOTAL SALARIU BRUT   |      | 5,400              |
+----------------------+------+--------------------+
| CAS GR.3             | 25%  | 1,350              |
+----------------------+------+--------------------+
| FOND SANATATE        | 10%  | 540                |
+----------------------+------+--------------------+
| VENIT NET            |      | 3,510              |
+----------------------+------+--------------------+
| DEDUCERE SINDICALA   |      | 23 Suma dedusa     |
+----------------------+------+--------------------+
| VENIT BAZA DE CALCUL |      | 3,583 = 3510+96-23 |
+----------------------+------+--------------------+
| IMPOZIT TICHETE      |      | 10                 |
+----------------------+------+--------------------+
| IMPOZIT RETINUT      |      | 348                |
+----------------------+------+--------------------+
| SALARIU NET          |      | 3,152              |
+----------------------+------+--------------------+
| AVANS RETINUT        |      | 2,500              |
+----------------------+------+--------------------+
| SINDICAT PROCENT     | 0.5% | 23                 |
+----------------------+------+--------------------+
| REST DE PLATA        |      | 629                |
+----------------------+------+--------------------+

In aplicatie informatii despre cotizatia la sindicat se regasesc in:

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

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

**Legislatie**

+-----------------------------------+-----------------------------------+
| **Denumire**                      | **Articol/Lege**                  |
+-----------------------------------+-----------------------------------+
| Deducere sindicala                | `Art                              |
|                                   | 24 <../../../Legi/L_62_2011/L_62_ |
|                                   | 2011_01.01.2016.htm>`__           |
|                                   | din Legea 62/2011                 |
+-----------------------------------+-----------------------------------+
| Cotizatia sindicala platita în    | `Punctul (2), litera (ii) Art     |
| luna respectiva                   | 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   |
+-----------------------------------+-----------------------------------+