{"id":5202,"date":"2025-03-14T10:02:12","date_gmt":"2025-03-14T08:02:12","guid":{"rendered":"https:\/\/ceccarilfov.ro\/ro\/?p=5202"},"modified":"2025-03-14T10:02:14","modified_gmt":"2025-03-14T08:02:14","slug":"formularul-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate-a-fost-actualizat","status":"publish","type":"post","link":"https:\/\/ceccarilfov.ro\/ro\/formularul-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate-a-fost-actualizat\/","title":{"rendered":"Formularul 112 \u201eDeclara\u021bie privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate\u201d a fost actualizat"},"content":{"rendered":"\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-33453\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/formular.jpg\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" srcset=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/formular.jpg 660w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/formular-300x182.jpg 300w, https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2025\/03\/formular-150x91.jpg 150w\" alt=\"\" width=\"660\" height=\"400\" \/><\/figure>\n<\/div>\n<p>Prin\u00a0<a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocumentAfis\/295356\" target=\"_blank\" rel=\"noreferrer noopener\">Ordinul comun nr. 299\/455\/435\/729\/2025<\/a>\u00a0al pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103, al pre\u0219edintelui Casei Na\u021bionale de Pensii Publice, al pre\u0219edintelui Casei Na\u021bionale de Asigur\u0103ri de S\u0103n\u0103tate \u0219i al pre\u0219edintelui Agen\u021biei Na\u021bionale pentru Ocuparea For\u021bei de Munc\u0103, publicat ast\u0103zi \u00een Monitorul Oficial nr. 220\/13.03.2025, au fost actualizate modelul, con\u021binutul, modalitatea de depunere \u0219i de gestionare a formularului 112 \u201eDeclara\u021bie privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate\u201d.<\/p>\n<p>Potrivit Referatului de aprobare a actului normativ, acesta include urm\u0103toarele modific\u0103ri:<\/p>\n<p>\u25cf\u00a0Modificarea Anexei nr. 1.1 \u201eAnexa angajator\u201d din formular, prin eliminarea rubricilor\/sec\u021biunilor privind angajatorii care aplic\u0103 prevederile art. 60 pct. 5 sau pct. 7 din Codul fiscal, de la Sec\u021biunea A \u201eAlte date de identificare a pl\u0103titorului\u201d;<\/p>\n<p>\u25cf\u00a0Modificarea Anexei nr. 1.2 \u201eAnexa asigurat\u201d din formular, prin:<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>eliminarea casetei \u201eSalariat care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de creare de programe pentru calculator, sau \u00een sectorul de construc\u021bii\/agricol \u0219i \u00een industria alimentar\u0103, dup\u0103 caz, care beneficiaz\u0103 de facilit\u0103\u021bile fiscale prev\u0103zute la art. 60 pct.2, pct. 5 sau pct. 7 din Codul fiscal care \u0219i-a exprimat op\u021biunea pentru plata contribu\u021biei la fondul de pensii administrat privat\u201d;<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>actualizarea trimiterilor care vizeaz\u0103 m\u0103sura \u201e300 de lei din salariul minim, sum\u0103 netaxabil\u0103\u201d, de la Sec\u021biunile A \u0219i B;<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>eliminarea Sec\u021biunii A1 \u201eFacilit\u0103\u021bi fiscale acordate salaria\u021bilor pentru activit\u0103\u021bi de creare de programe pentru calculator, respectiv pentru activit\u0103\u021bi \u00een sectorul construc\u021bii\/agricol \u0219i \u00een industria alimentar\u0103, conform art.60 pct.2, pct. 5 sau pct. 7 din Codul fiscal, dup\u0103 caz\u201d;<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>eliminarea Sec\u021biunii B.4.1. \u201eFacilit\u0103\u021bi fiscale acordate salaria\u021bilor pentru activit\u0103\u021bi de creare de programe pentru calculator, respectiv pentru activit\u0103\u021bi \u00een sectorul construc\u021bii\/agricol \u0219i \u00een industria alimentar\u0103, conform art. 60 pct. 2, pct. 5 sau pct. 7 din Codul fiscal, dup\u0103 caz\u201d;<\/p>\n<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/15.0.3\/svg\/25aa.svg\" alt=\"\u25aa\" \/>\u00a0<\/strong>eliminarea din sec\u021biunea E.3 \u201eDate detaliate privind impozitul pe venit \u0219i unele contribu\u021bii sociale obligatorii\u201d a pozi\u021biilor 13, 14, 17, 18, 19 \u0219i 20, care vizeaz\u0103 facilit\u0103\u021bile fiscale acordate persoanelor fizice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi de creare de programe pentru calculator, sau \u00een sectorul de construc\u021bii\/agricol \u0219i \u00een industria alimentar\u0103;<\/p>\n<p>Cite\u0219te mai mult \u00een\u00a0<a title=\"\" href=\"https:\/\/www.ceccarbusinessmagazine.ro\/formularul-112-declaratie-privind-obligatiile-de-plata-a-contributiilor-sociale-impozitului-pe-venit-si-evidenta-nominala-a-persoanelor-asigurate-a-fost-actualizat\/s\/NTQ2MTMyMTA0MzQ5NzE2M7n8lh-JhbOSR4S7VTDKhGc\" target=\"_blank\" rel=\"noopener\">CECCAR Business Magazine<\/a>.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":"<p>Prin\u00a0Ordinul comun nr. 299\/455\/435\/729\/2025\u00a0al pre\u0219edintelui Agen\u021biei Na\u021bionale de Administrare Fiscal\u0103, al pre\u0219edintelui Casei Na\u021bionale de Pensii Publice, al pre\u0219edintelui Casei Na\u021bionale de Asigur\u0103ri de S\u0103n\u0103tate \u0219i al pre\u0219edintelui Agen\u021biei Na\u021bionale pentru Ocuparea For\u021bei de Munc\u0103, [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-5202","post","type-post","status-publish","format-standard","hentry","category-articole-ceccar"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/comments?post=5202"}],"version-history":[{"count":1,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5202\/revisions"}],"predecessor-version":[{"id":5203,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/posts\/5202\/revisions\/5203"}],"wp:attachment":[{"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/media?parent=5202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/categories?post=5202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarilfov.ro\/ro\/wp-json\/wp\/v2\/tags?post=5202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}