Nivelul minim al salariului minim brut pe tara s-a modificat incepand cu 1 ianuarie 2023 ajungand la valoarea de 3.000 lei per luna, f\u0103r\u0103 a include sporuri \u015fi alte adaosuri, pentru un program normal de lucru \u00een medie de 165,333 ore pe lun\u0103, reprezent\u00e2nd 18,145 lei\/or\u0103. Respectiva modificare se regaseste in Hotararea 1447\/2022.<\/p>\n\n\n\n
Pe de alta parte, in temeiul OUG 168\/2022, \u00eencep\u00e2nd cu data de 1 ianuarie 2023 pentru domeniul construc\u0163iilor, salariul de baz\u0103 minim brut pe \u0163ar\u0103 garantat \u00een plat\u0103 se stabile\u015fte \u00een bani, f\u0103r\u0103 a include indemniza\u0163iile, sporurile \u015fi alte adaosuri, la suma de 4.000 lei lunar, pentru un program normal de lucru \u00een medie de 165,333 ore pe lun\u0103, reprezent\u00e2nd \u00een medie 24,194 lei\/or\u0103.<\/p>\n\n\n\n
Nerespectarea acestor prevederi de c\u0103tre societ\u0103\u0163i constituie contraven\u0163ie \u015fi se sanc\u0163ioneaz\u0103 potrivit dispozi\u0163iilor Codului muncii \u015fi atrage anularea acord\u0103rii facilit\u0103\u0163ilor fiscale. Odata cu sanctionarea societatilor pentru savarsirea contraventiilor referitoare la modificarea nivelului salarial, se va proceda si la recalcularea contribu\u0163iilor \u015fi a impozitului aferent, \u00een conformitate cu prevederile legii. Pentru diferen\u0163ele de obliga\u0163ii fiscale rezultate ca urmare a recalcul\u0103rii contribu\u0163iilor sociale \u015fi impozitului pe venit se percep dob\u00e2nzi \u015fi penalit\u0103\u0163i de \u00eent\u00e2rziere potrivit dispozi\u0163iilor art. 173 din Codul de procedur\u0103 fiscal\u0103, cu modific\u0103rile \u015fi complet\u0103rile ulterioare.<\/p>\n","protected":false},"excerpt":{"rendered":"
Nivelul minim al salariului minim brut pe tara s-a modificat incepand cu 1 ianuarie 2023 ajungand la valoarea de 3.000 lei per luna, f\u0103r\u0103 a include sporuri \u015fi alte adaosuri, pentru un program normal de lucru \u00een medie de 165,333 ore pe lun\u0103, reprezent\u00e2nd 18,145 lei\/or\u0103. Respectiva modificare se regaseste in Hotararea 1447\/2022. Pe de […]<\/p>\n","protected":false},"author":1,"featured_media":1820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1819","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noutati-legislative"],"_links":{"self":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/posts\/1819","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/comments?post=1819"}],"version-history":[{"count":0,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/posts\/1819\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/media\/1820"}],"wp:attachment":[{"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/media?parent=1819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/categories?post=1819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legality.ro\/ro\/wp-json\/wp\/v2\/tags?post=1819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}