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TAX ALERT

Document no 1 January 2017


Bilingual newsletter Romanian and English

MODIFICAREA SALARIULUI MINIM BRUT PE AR GARANTAT N


PLAT

n Monitorul Oficial nr. 15/06.01.2017 a fost publicata Hotrrea nr. 1/2016 pentru stabilirea
salariului minim brut pe ar garantat n plat

ncepnd cu 1 februarie 2017, salariul minim brut pe ar garantat n plat se va modifica la 1,450 lei/lun pentru
un program complet de 166 ore, n medie, pe lun, reprezentnd 8,735 lei/or.

MODIFICRI ADUSE CODULUI FISCAL

n Monitorul Oficial nr. 16/06.01.2017 a fost publicata Ordonanta de Urgen nr. 3/2017
pentru completarea Legii nr.227/2015 privind Codul Fiscal.
Principalele modificri aduse Codului Fiscal vizeaz:

1. Impozit pe profit
Contribuabilii care desfoar exclusiv activitate de inovare sau cercetare-dezvoltare sunt scutii de impozitul
pe profit n primii 10 ani de activitate ncepnd cu 6 ianuarie 2017.
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2. Impozit pe veniturile microntreprinderilor
Persoanele juridice romne pltitoare de impozit pe profit care au realizat la data de 31 decembrie 2016 venituri
ce nu depesc echivalentul n lei a 500.000 euro sunt obligate s aplice sistemul impozitului pe veniturile
microntreprinderilor ncepnd cu 1 februarie 2017.
Cota de impozit pentru societile cu un angajat care aplic impozitul pe veniturile microntreprinderilor se reduce
la 1%.
Societile care aplic sistemul de impozit pe veniturile microntreprinderilor i care realizeaz venituri mai
mari de 500.000 euro sau pentru care ponderea veniturilor realizate din consultan i management n veniturile
totale este de peste 20% inclusiv datoreaz impozit pe profit ncepnd cu trimestrul n care s-a depit oricare
din aceste limite.
Modificrile aferente impozitului pe venitul microntreprinderilor au intrat n vigoare la data de 6 ianurie 2017.

3. Impozit pe venit
Se introduc noi scutiri pentru veniturile realizate din salarii i asimilate salariilor ca urmare a desfurrii
activitii pe baz de contract individual de munc ncheiat pe o perioad de 12 luni, cu persoanele juridice
romne care desfoar activiti sezoniere.
Serviciile medicale furnizate sub form de abonament, suportate de angajai, n limita a 400 de euro anual
sunt considerate deductibile la calculul impozitului pe venit.
La transferul dreptului de proprietate asupra construciilor de orice fel i a terenurilor aferente acestora, precum i
asupra terenurilor de orice fel fr construcii, se datoreaz un impozit pe venit n cot de 3% aplicat asupra
valorii tranzaciei, din care se deduce suma neimpozabil de 450.000 lei.
Toate modificrile cu impact asupra impozitului pe venit se aplic ncepnd cu veniturile obinute n luna
februarie 2017.

4. Contribuii sociale obligatorii


Se elimin plafoanele de 5 salarii medii aplicabile la calculul contribuiilor individuale de asigurri sociale
datorate de angajat i angajator pentru veniturile din salarii i cele asimilate salariilor.
Se elimin plafonul de 5 salarii medii aplicabil la calculul contribuiei individuale de asigurri sociale de
sntate datorat de angajat pentru veniturile din salarii i cele asimilate salariilor.
Totodat, se elimin plafonul de 5 salarii medii aplicabil la calculul contribuiei individuale de asigurri sociale de
sntate datorat de persoanele fizice care obin venituri din investiii si venituri din alte surse.
Plafonul de 5 salarii medii aplicabil la calculul contribuiei individuale de asigurri sociale de sntate rmne n
vigoare pentru urmtoarele tipuri de venituri:
o veniturile din pensii;
o venituri din ajutor de omaj;
o indemnizaia lunar pentru incapacitate temporar de munc;
o indemnizaie lunar pe perioada concediului de acomodare;
o indemnizaia pentru creterea copilului;
o indemnizaia pentru creterea copilului cu handicap;
o activiti independente;
o drepturi de proprietate intelectual;
o activiti agricole, silvicultur, piscicultur;
o cedarea folosinei bunurilor.
Avnd n vedere cele de mai sus, veniturile din investiii i cele din alte surse nu vor mai fi incluse n baza de
calcul a contribuiei anuale de asigurri sociale de sntate, impunerea acestora fiind realizat separat de
organul fiscal competent.
Persoanele fizice care, n cursul anului, obin venituri din salarii i asimilate acestora, din pensii, din
activiti independente, din asocierea cu o persoan juridic, din activiti agricole, silvicultur i piscicultur,
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din indemnizaia pentru omaj, creterea copilului si pentru incapacitate temporar de munc, precum i ajutorul
social acordat potrivit Legii nr. 416/2001, nu datoreaz contribuia de asigurri sociale de sntate pentru
veniturile din investiii i din alte surse.
Toate modificrile cu impact asupra contribuiilor sociale obligatorii se aplic ncepnd cu veniturile obinute
ncepnd cu 1 februarie 2017.

AMENDMENT REGARDING THE MINIMUM GROSS SALARY


GUARANTEED IN PAYMENT

In the Official Gazette no. 15/06.01.2017 has been published the Decision no. 1/2016 to
establish the minimum gross salary guaranteed in payment

Starting with 1 February 2017, the minimum gross salary guaranteed in payment will be changed to 1,450
RON/month for a full-time working schedule of 166 hours, representing 8.735 RON/hour, on average, per month.

TAX CODE AMENDMENTS

In the Official Gazette no. 16/06.01.2017 has been published the Government Emergency
Ordinance no. 3/2017 which brings amendments to Law no. 227/2015 regarding the Tax
Code.

The main amendments to the Tax Code are:

1. Corporate income tax


Taxpayers engaged exclusively in innovation or research and development activities are exempt from paying
corporate income tax in the first 10 years of activity starting with 6 January 2017.

2. Micro-enterprise tax
Romanian legal entities paying corporate income tax which obtained by 31 December 2016 an income that does
not exceed the equivalent in RON of 500,000 EUR are required to apply the micro-enterprise tax system
starting with 1 February 2017.
The tax rate for companies with one employee that apply micro-enterprise tax is reduced to 1%.
Companies that apply the micro-enterprise tax system which obtain revenues greater than 500,000 EUR or for
which the share of revenues from consulting and management activities in the total revenue is over 20%, are
subject to corporate income tax starting with the quarter in which any of these limits was exceeded.
Micro-enterprise tax amendments are effective beginning with 6 January 2017.

3. Personal income tax


New exemptions will be added for salary income and other income assimilated to salary resulting from individual
employment contracts concluded for a period of 12 months, with Romanian legal entities engaged in seasonal
activities.

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Medical services provided in the form of subscription, paid by employees, in the limit of 400 euro annually
are considered to be deductible when computing the income tax.
The transfer of ownership of any buildings and their corresponding land, as well as of any land without
construction, is due to an income tax of 3% rate applied on the value of the transaction, from which the non-
taxable amount of 450.000 lei is deducted.
All the amendments concerning the personal income tax apply on the incomes obtained starting with February
2017.

4. Social security contributions

The thresholds of 5 average salaries applicable when computing the individual social security contributions
which are due by the employer and the employee for salary income and other income assimilated to salary are
eliminated.
The threshold of 5 average salaries applicable when computing the individual health insurance contribution
which is due by the employee for salary income and other income assimilated to salary is eliminated.
Also, the threshold of 5 average salaries applicable when computing the individual health insurance contribution
which is due by individuals for investment income and income from other sources is eliminated.
The threshold of 5 average salaries applicable when computing the individual health insurance contribution will
remain applicable for the following types of incomes:
o pension;
o unemployment benefits;
o monthly allowance for temporary incapacity to work;
o monthly allowance for accommodation leave;
o monthly parental allowance;
o monthly parental allowance for children with disabilities;
o independent activities;
o intellectual property rights;
o agricultural activities, forestry, and fishery;
o rental income.
Considering the above, investment income and income from other sources will no longer be included in the
basis for computing the annual health insurance contribution, as they will be imposed separately by the
competent tax authority.
Individuals who, over the year, obtain salary income and other income assimilated to salary pension
income, income from independent activities, income relating to the association with a legal entity, income from
agricultural activities, forestry, and fishery, income from unemployment benefits, income from parental allowance
and from the allowance for temporary incapacity to work, as well as the social aid granted under Law no.
461/2001, are exempt from paying the health insurance contribution for the investment income and for the
income from other sources.
All amendments concerning mandatory security contributions are applicable for the income derived starting with
1 February 2017.

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Tax Alert contains a selection of the latest major issues occurred in the Romanian legislative framework, is
intended only to provide information and, hence, shall not be deemed to provide professional advice or
consultancy. Therefore, we assume no responsibility in this respect.
Should you require any information related to the foregoing, please do not hesitate to contact us.
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CONTACT

Mazars Romania

Edwin WARMERDAM
Partner
Head of Tax Advisory

Address
6E Dimitrie Pompeiu Blvd, 5 Floor
Pipera Business Tower
RO-020335, 2nd District
Bucharest, Romania

Tel: +40 21 528 57 57


Fax: +40 21 528 57 50

E-mail: contact@mazars.ro

More information on
www.mazars.ro