Calculul lucrarilor de constructie
Venituri salariale
22 ian 2019
Hello,
In the construction works, isn’t it necessary to calculate the discount and exemption on the portion up to 30,000 Lei for the 32,000 Lei salary, and the normal calculation for the remaining 30,000 on the part?
Because the payroll calculation program does not calculate discounts and exemptions
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23 ian 2019Good evening,
For the workers in the construction field, the fiscal exemptions are applied only if the conditions mentioned in art. 60 from the Fiscal Code are cumulatively met. If the employee obtains a gross income higher than 30,000 RON, the exemptions are not applicable, as one of the conditions is not met (the one regarding the personal income). Thus, the previous fiscal treatment (pension at a quota of 25%, health contribution - 10%, personal income tax 10% and work insurance contribution -2.25%) will be applicable to the above mentioned employee.
Hope this information will help.
Kind regards,
calculatorvenituri.ro team
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