=======================
01.01.2016 - 31.12.2017
=======================

**EMSYS Human Resources (HR) -> Definitii (HR_MD) -> Configurare Luna -> Contributii Salariat/Unitate**

Valabilitate: 01.01.2016 - 31.12.2017

+-----------------------------------+--------------------------------------+
| **Contributie asigurari sociale** |          **Valoare**                 |
+===================================+==============+=======================+
|                                   | **Salariat** |  **Unitate**          |
+-----------------------------------+--------------+-----------------------+
|**Contributie FNUASS**             |              |     0.85%             |
+-----------------------------------+--------------+-----------------------+
|**CONDITII DE MUNCA SPECIALE**     |     10.5%    |     15.8%             |
+-----------------------------------+--------------+-----------------------+
|**CONDITII DE MUNCA DEOSEBITE**    |     10.5%    |     20.8%             |
+-----------------------------------+--------------+-----------------------+
|**CONDITII DE MUNCA NORMALE**      |     10.5%    |     25.8%             |
+-----------------------------------+--------------+-----------------------+
|**Contributie Asigurari Somaj**    |     0.5%     |     0.5%              |
+-----------------------------------+--------------+-----------------------+
|**Contributie Asigurari Sociale    |     5.5%     |     5.2%              |
|de Sanatate**                      |              |                       |
+-----------------------------------+--------------+-----------------------+
|**Fond initial Asigurare accident  |              |intre 0,15% şi 0,85%,  |
|de munca si boli profesionale**    |              |diferenţiată în funcţie|
|                                   |              |de clasa de risc,      |
|                                   |              |conform legii          |    
+-----------------------------------+--------------+-----------------------+
|**Fond special persoane            |              |       4%              |
|handicapate**                      |              |                       |
+-----------------------------------+--------------+-----------------------+
|**Fondul de garantare pt. plata    |              |      0.25%            |
|creantelor salariale**             |              |                       |
+-----------------------------------+--------------+-----------------------+


**Legislatie**

+-----------------------------------------+-----------------------------------------------------+
| Camp                                    | Lege                                                |                  
+=========================================+=====================================================+
|**Contributie FNUASS**                   |`Art.194 <../../legi/cod_fiscal_2015/cf_227_din_2015 | 
|                                         |.html#art-194>`__ din Codul Fiscal Legea 227/2015    |                              
+-----------------------------------------+-----------------------------------------------------+
|**Contributia asigurari                  |`Art.138 <../../legi/cod_fiscal_2015/cf_227_din_2015.| 
|sociale**                                |html.#art-138>`__ din Codul Fiscal Legea 227/2015    |                             
+-----------------------------------------+-----------------------------------------------------+
|**Contributia asigurari sociale de       |`Art.156 <../../legi/cod_fiscal_2015/cf_227_din_2015 |                 
|sanatate**                               |.html#art-156>`__ din Codul Fiscal Legea 227/2015    |                             
+-----------------------------------------+-----------------------------------------------------+
|**Fond initial Asigurare                 |`Art.203 <../../legi/cod_fiscal_2015/cf_227_din_2015 |                 
|accident de munca si boli profesionale** |.html#art-203>`__ din Codul Fiscal Legea 227/2015    |                             
+-----------------------------------------+-----------------------------------------------------+
|**Fond special persoane                  |`Art.3 <../../legi/o_590_2008/ord_590_2008.html      |
|handicapate**                            |#art-3>`__ din ORDINUL Nr. 590/2008 privind aprobarea|
|                                         |                                                     |
|                                         |Instructiunilor pentru aplicarea art.78 din Legea    |
|                                         |                                                     |
|                                         |nr.448/2006 privind protectia si promovarea          |
|                                         |                                                     |
|                                         |drepturilor persoanelor cu handicap                  |                                 
+-----------------------------------------+-----------------------------------------------------+
|**Fondul de garantare pt. plata          |`Art.211 <../../legi/cod_fiscal_2015/cf_227_din_2015 |                 
|creantelor salariale**                   |.html#art-211>`__ din Codul Fiscal Legea 227/2015    |
+-----------------------------------------+-----------------------------------------------------+