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Un nou mod de calcul a contributiei la pensii pentru persoanele aflate in concediu medical
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.. Genereat automat. punctul_2_a 


In EMSYS:

1. Pe functia **EMSYS Administrator-> Configurare Salarii -> Variabile specifice**, se definesc variabililele CAS_CM_VENITURI, CAS_CM_2017:

**Tip variabila**: BOOLEAN

**Explicatie**: Calcul CAS CM conform OUG 3/2018, OUG 8/2018

**Valoarea booleana:** TRUE

**Intrat in vigoare la**: 01-01-2018



*Exemplu calcul CAS CM inainte si dupa aplicarea modificarilor legislative - OUG3/2018*:

Inainte:

+--------------------------+-----+----------------------------------------+
| SALARIU                  |     | 3803                                   |
+--------------------------+-----+----------------------------------------+
| ALTE ZILE CALENDARISTICE | 31Z |                                        |
+--------------------------+-----+----------------------------------------+
| CM BUGET                 | 20Z | 2420                                   |
+--------------------------+-----+----------------------------------------+
| TOTAL SALARIU BRUT       |     | 2420                                   |
+--------------------------+-----+----------------------------------------+
| CAS CM GR.3              | 25% | 364= 20/20 * (4162  * 35%) * 25%       |
+--------------------------+-----+----------------------------------------+
| SALARIUL NET             |     | 2056                                   |
+--------------------------+-----+----------------------------------------+
| AVANS                    |     | 900                                    |
+--------------------------+-----+----------------------------------------+
| REST DE PLATA            |     | 1156                                   |
+--------------------------+-----+----------------------------------------+

Dupa :

+--------------------------+-----+----------------------+
| SALARIU                  |     | 3803                 |
+--------------------------+-----+----------------------+
| ALTE ZILE CALENDARISTICE | 31Z |                      |
+--------------------------+-----+----------------------+
| CM BUGET                 | 20Z | 2420                 |
+--------------------------+-----+----------------------+
| TOTAL SALARIU BRUT       |     | 2420                 |
+--------------------------+-----+----------------------+
| CAS CM GR.3              | 25% | 605=2140 * 25%       |
+--------------------------+-----+----------------------+
| SALARIUL NET             |     | 1815                 |
+--------------------------+-----+----------------------+
| AVANS                    |     | 900                  |
+--------------------------+-----+----------------------+
| REST DE PLATA            |     | 915                  |
+--------------------------+-----+----------------------+

*Exemplu calcul CAS CM dupa aplicarea modificarilor legislative - OUG8/2018*:

+------------------------+-------+----------------------------------------+
| SALARIU                |       | 2568                                   |
+------------------------+-------+----------------------------------------+
| ORE LUCRATOARE         | 56h   | 899                                    |
+------------------------+-------+----------------------------------------+
| ZILE CM CALENDARISTICE | 17Z   |                                        |
+------------------------+-------+----------------------------------------+
| CM UNITATE             | 10Z   | 740                                    |
+------------------------+-------+----------------------------------------+
| CM BUGET               | 3Z    | 222                                    |
+------------------------+-------+----------------------------------------+
| TOTAL SALARIU BRUT     |       | 1861                                   |
+------------------------+-------+----------------------------------------+
| CAS GR.3               | 25%   | 224                                    |
+------------------------+-------+----------------------------------------+
| CAS CM GR.3            | 10.5% | 75=10.5% * (35% * 3131 * 13/20)        |
+------------------------+-------+----------------------------------------+
| FOND SANATATE          | 10%   | 90                                     |
+------------------------+-------+----------------------------------------+
| VENIT NET              |       | 510                                    |
+------------------------+-------+----------------------------------------+
| DEDUCERE PERSONALA     |       |                                        |
+------------------------+-------+----------------------------------------+
| VENIT BAZA DE CALCUL   |       | 961                                    |
+------------------------+-------+----------------------------------------+
| IMPOZIT RETINUT        |       | 96                                     |
+------------------------+-------+----------------------------------------+
| SALARIUL NET           |       | 1376                                   |
+------------------------+-------+----------------------------------------+
| REST DE PLATA          |       | 1376                                   |
+------------------------+-------+----------------------------------------+