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Diurna maxima legala si deductibila fiscal de la 01.06.

2012,
in cazul deplasarilor externe

Conform prevederilor OUG 19 din 16 mai 2012 care modifica prevederile Legii 118 din 30 iunie 2010
care la randul ei a modificat prevederile Hotararii 518/1995
Art. 1 (1) Cuantumul brut al salariilor de baz/soldelor funciei de baz/salariilor funciei de
baz/indemnizaiilor de ncadrare de care beneficiaz personalul pltit din fonduri publice se majoreaz
n dou etape, astfel:
a) cu 8%, ncepnd cu data de 1 iunie 2012, fa de nivelul acordat pentru luna mai 2012;
b) cu 7,4%, ncepnd cu 1 decembrie 2012, fa de nivelul acordat pentru luna noiembrie 2012.

Art. 3 (1) Cuantumul drepturilor prevzute la art. 2 alin. (1) lit. a) i b), alin.(4) i la art.13 lit.b) i c)
din Legea nr.118/2010 ......., se majoreaz potrivit art. 1 alin. (1).
Legea 118/2012 Art. 2 (1) a): cuantumul drepturilor reprezentnd salarizarea n valut i alte drepturi
n valut i n lei ale personalului trimis n misiune permanent n strintate i, respectiv, ale
personalului romn trimis n strintate pentru ndeplinirea unor misiuni cu caracter temporar,
prevzute n anexa nr. V/3 la Legea-cadru nr. 330/2009 i n Hotrrea Guvernului nr. 837/1995 cu
privire la criteriile de salarizare n valut i celelalte drepturi n valut i n lei ale personalului trimis
n misiune permanent n strintate, republicat, cu modificrile i completrile ulterioare, respectiv
n Hotrrea Guvernului nr. 518/1995 privind unele drepturi i obligaii ale personalului romn trimis
n strintate pentru ndeplinirea unor misiuni cu caracter temporar, cu modificrile i completrile
ulterioare;
Calcul diurna externa valabil de la 01.06.2012
Diurna maxima legala externa/zi (conform HG 518/1995 ) pentru tari UE (inafara de Bulgaria)
35 euro x 0,75 x 1,15 x 1.08 = 32,60 euro/zi.
Diurna maxima deductibila fiscal/zi (conform HG 518/1995+Legea 571/2003 ) pentru tari UE (inafara
de Bulgaria)
35 euro x 0,75 x 1,15 x 1,08 x 2,5 = 81,51 euro/zi.
Diurna externa valabila de la 01.07.2010: 35 euro 25% x 35 euro = 26.25 euro/zi
MDM GROUP 400117 Cluj-Napoca Str. Navodari, nr.4, etj.2 Tel.:+40-264-442521 +40-264-418193
e-mail: office@mdm.ro www.mdm.ro BRD Ag.Titulescu CECCAR A-7862/2012
Cod: F-Cl sat ctb ed.1 rev. 1

Diurna externa valabila de la 01.01.2011: 26,25 euro + 15% x 26,25 euro = 30,19 euro/zi
Plafoanele de diurna si cazare valabile de la 01.06.2012 sunt prezentate in tabelul de mai jos:

Nr.
crt.
"1.
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45

ara

Afganistan
Africa de Sud (Republica)
Albania
Algeria
Anglia
Angola
Antigua i Barbuda
Antile
Arabia Saudit
Argentina
Armenia
Australia
Austria
Azerbaidjan
Bahamas
Bahrain
Bangladesh
Belarus
Belgia
Benin
Bolivia
Botswana
Bosnia si Herzegovina
Brazilia
Bulgaria
Burkina Faso
Burundi
Cambodgia
Camerun
Canada
Capul Verde
Cehia
Centrafrican (Republica)
Chile
Chinez (Republica Popular)
Ciad
Cipru
Coasta de Filde
Columbia
Congo
Coreea de Sud
Corea (RPD)
Costa Rica
Croaia
Cuba

Valuta

$
$
euro
$
euro
$
$
$
$
$
$
$
euro
$
$
$
$
$
euro
$
$
$
euro
$
euro
$
$
$
$
$
$
euro
$
$
$
$
euro
$
$
$
$
euro
$
euro
euro

Diurna legala/zi
conform
HG518/1995
111.78
35.40
29.81
29.81
32.60
29.81
29.81
29.81
35.40
29.81
35.40
35.40
32.60
35.40
29.81
29.81
29.81
35.40
32.60
29.81
29.81
29.81
29.81
29.81
29.81
29.81
29.81
29.81
29.81
35.40
29.81
32.60
29.81
29.81
35.40
29.81
32.60
29.81
29.81
29.81
35.40
27.95
29.81
29.81
29.81

Diurna
deductibila
fiscal/zi conform
Legea 571/2003
279.45
88.49
74.52
74.52
81.51
74.52
74.52
74.52
88.49
74.52
88.49
88.49
81.51
88.49
74.52
74.52
74.52
88.49
81.51
74.52
74.52
74.52
74.52
74.52
74.52
74.52
74.52
74.52
74.52
88.49
74.52
81.51
74.52
74.52
88.49
74.52
81.51
74.52
74.52
74.52
88.49
69.86
74.52
74.52
74.52

Cazare
legala/zi
conform
HG518/1995
167.67
102.47
93.15
139.73
139.73
130.41
93.15
93.15
102.47
102.47
130.41
149.04
139.73
111.78
93.15
93.15
93.15
102.47
139.73
93.15
111.78
93.15
93.15
111.78
93.15
93.15
111.78
93.15
93.15
139.73
93.15
139.73
93.15
111.78
130.41
93.15
139.73
93.15
93.15
93.15
167.67
111.78
102.47
93.15
111.78

Cazare deductibila
fiscal/zi conform
Legea 571/2003
419.18
256.16
232.88
349.31
349.31
326.03
232.88
232.88
256.16
256.16
326.03
372.60
349.31
279.45
232.88
232.88
232.88
256.16
349.31
232.88
279.45
232.88
232.88
279.45
232.88
232.88
279.45
232.88
232.88
349.31
232.88
349.31
232.88
279.45
326.03
232.88
349.31
232.88
232.88
232.88
419.18
279.45
256.16
232.88
279.45

MDM GROUP 400117 Cluj-Napoca Str. Navodari, nr.4, etj.2 Tel.:+40-264-442521 +40-264-418193
e-mail: office@mdm.ro www.mdm.ro BRD Ag.Titulescu CECCAR A-7862/2012
Cod: F-Cl sat ctb ed.1 rev. 1

46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99

Danemarca
Djibouti
Dominican (Republica)
Ecuador
Egipt
Elveia
Emiratele Arabe Unite
Estonia
Etiopia
Fiji
Filipine
Finlanda
Franta
Gabon
Gambia
Georgia
Germania
Ghana
Grecia
Guatemala
Guineea
Guineea-Bissau
Guineea Ecuatorial
Guyana
Haiti
Honduras
Hong Kong
India
Indonezia
Iordania
Irak
Iran
Irlanda
Islanda
Israel
Italia
Serbia i Muntenegru
Jamaica
Japonia
Kazahstan
Kenya
Krgzstan
Kuwait
Laos
Lesotho
Letonia
Liban
Liberia
Libia
Lituania
Luxemburg
Macedonia
Madagascar
Malaysia

euro
$
$
$
$
euro
$
euro
$
$
$
euro
euro
$
$
$
euro
$
euro
$
$
$
$
$
$
$
$
$
$
$
$
$
euro
euro
$
euro
euro
$
$
$
$
$
$
$
$
euro
$
$
$
euro
euro
euro
$
$

32.60
29.81
29.81
29.81
29.81
35.40
35.40
32.60
29.81
35.40
29.81
32.60
32.60
29.81
29.81
35.40
32.60
29.81
32.60
29.81
29.81
29.81
29.81
29.81
29.81
29.81
49.37
29.81
35.40
35.40
55.89
35.40
32.60
32.60
35.40
32.60
29.81
29.81
49.37
35.40
29.81
35.40
35.40
29.81
29.81
32.60
35.40
29.81
35.40
32.60
32.60
29.81
29.81
29.81

81.51
74.52
74.52
74.52
74.52
88.49
88.49
81.51
74.52
88.49
74.52
81.51
81.51
74.52
74.52
88.49
81.51
74.52
81.51
74.52
74.52
74.52
74.52
74.52
74.52
74.52
123.42
74.52
88.49
88.49
139.73
88.49
81.51
81.51
88.49
81.51
74.52
74.52
123.42
88.49
74.52
88.49
88.49
74.52
74.52
81.51
88.49
74.52
88.49
81.51
81.51
74.52
74.52
74.52

139.73
93.15
102.47
102.47
93.15
139.73
93.15
139.73
102.47
111.78
93.15
139.73
139.73
93.15
93.15
149.04
139.73
93.15
139.73
93.15
93.15
93.15
93.15
93.15
102.47
93.15
232.88
93.15
93.15
93.15
74.52
93.15
139.73
121.10
111.78
139.73
93.15
102.47
232.88
93.15
93.15
93.15
139.73
93.15
93.15
139.73
93.15
93.15
121.10
139.73
139.73
93.15
93.15
102.47

349.31
232.88
256.16
256.16
232.88
349.31
232.88
349.31
256.16
279.45
232.88
349.31
349.31
232.88
232.88
372.60
349.31
232.88
349.31
232.88
232.88
232.88
232.88
232.88
256.16
232.88
582.19
232.88
232.88
232.88
186.30
232.88
349.31
302.74
279.45
349.31
232.88
256.16
582.19
232.88
232.88
232.88
349.31
232.88
232.88
349.31
232.88
232.88
302.74
349.31
349.31
232.88
232.88
256.16

MDM GROUP 400117 Cluj-Napoca Str. Navodari, nr.4, etj.2 Tel.:+40-264-442521 +40-264-418193
e-mail: office@mdm.ro www.mdm.ro BRD Ag.Titulescu CECCAR A-7862/2012
Cod: F-Cl sat ctb ed.1 rev. 1

100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153

Mali
Malta
Maroc
Mauritania
Mauritius
Mexic
Moldova
Mongolia
Mozambic
Myanmar
Namibia
Nepal
Nicaragua
Niger
Nigeria
Norvegia
Noua Zeeland
Olanda
Oman
Pakistan
Panama
Papua-Noua Guinee
Paraguay
Peru
Polonia
Portugalia
Qatar
Rwanda
Federatia Rusa
Salvador
Sao Tome i Principe
Senegal
Sierra Leone
Singapore
Siria
Slovacia
Slovenia
Somalia
Spania
Sri Lanka
S.U.A.
Sudan
Suedia
Surinam
Tadjikistan
Tanzania
Taiwan
Thailanda
Togo
Tunisia
Turcia
Turkmenistan
Ucraina
Uganda

$
euro
$
$
$
$
$
$
$
$
$
$
$
$
$
euro
$
euro
$
$
$
$
$
$
euro
euro
$
$
$
$
$
$
$
$
$
euro
euro
$
euro
$
$
$
euro
$
$
$
$
$
$
$
$
$
$
$

29.81
32.60
29.81
29.81
29.81
35.40
35.40
35.40
29.81
29.81
29.81
29.81
29.81
29.81
29.81
32.60
35.40
32.60
35.40
29.81
29.81
29.81
29.81
29.81
32.60
32.60
35.40
29.81
43.78
29.81
29.81
29.81
29.81
35.40
35.40
32.60
32.60
29.81
32.60
35.40
49.37
29.81
32.60
29.81
35.40
29.81
35.40
35.40
29.81
29.81
35.40
35.40
35.40
29.81

74.52
81.51
74.52
74.52
74.52
88.49
88.49
88.49
74.52
74.52
74.52
74.52
74.52
74.52
74.52
81.51
88.49
81.51
88.49
74.52
74.52
74.52
74.52
74.52
81.51
81.51
88.49
74.52
109.45
74.52
74.52
74.52
74.52
88.49
88.49
81.51
81.51
74.52
81.51
88.49
123.42
74.52
81.51
74.52
88.49
74.52
88.49
88.49
74.52
74.52
88.49
88.49
88.49
74.52

93.15
139.73
111.78
93.15
102.47
102.47
93.15
102.47
93.15
93.15
93.15
102.47
102.47
102.47
149.04
139.73
149.04
139.73
93.15
130.41
102.47
93.15
93.15
102.47
139.73
139.73
130.41
93.15
130.41
93.15
93.15
93.15
93.15
139.73
93.15
139.73
139.73
93.15
139.73
102.47
195.62
102.47
139.73
102.47
93.15
93.15
102.47
93.15
93.15
93.15
130.41
102.47
139.73
93.15

232.88
349.31
279.45
232.88
256.16
256.16
232.88
256.16
232.88
232.88
232.88
256.16
256.16
256.16
372.60
349.31
372.60
349.31
232.88
326.03
256.16
232.88
232.88
256.16
349.31
349.31
326.03
232.88
326.03
232.88
232.88
232.88
232.88
349.31
232.88
349.31
349.31
232.88
349.31
256.16
489.04
256.16
349.31
256.16
232.88
232.88
256.16
232.88
232.88
232.88
326.03
256.16
349.31
232.88

MDM GROUP 400117 Cluj-Napoca Str. Navodari, nr.4, etj.2 Tel.:+40-264-442521 +40-264-418193
e-mail: office@mdm.ro www.mdm.ro BRD Ag.Titulescu CECCAR A-7862/2012
Cod: F-Cl sat ctb ed.1 rev. 1

154
155
156
157
158
159
160
161
162
163
164

Ungaria
Uruguay
Uzbekistan
Venezuela
Vietnam (Republica Socialist)
Yemen
Zair
Zambia
Zimbabwe
Vatican
San Marino

euro
$
$
$
$
$
$
$
$
euro
euro

32.60
29.81
35.40
29.81
29.81
35.40
29.81
29.81
29.81
32.60
32.60

81.51
74.52
88.49
74.52
74.52
88.49
74.52
74.52
74.52
81.51
81.51

139.73
93.15
93.15
121.10
111.78
102.47
93.15
93.15
111.78
139.73
139.73

349.31
232.88
232.88
302.74
279.45
256.16
232.88
232.88
279.45
349.31
349.31

MDM GROUP 400117 Cluj-Napoca Str. Navodari, nr.4, etj.2 Tel.:+40-264-442521 +40-264-418193
e-mail: office@mdm.ro www.mdm.ro BRD Ag.Titulescu CECCAR A-7862/2012
Cod: F-Cl sat ctb ed.1 rev. 1