Statul îi va taxa cu 20% pe cei care prestează munci domestice plătite la negru

Statul va opri 20% din sumele plătite în prezent la negru micilor prestatori casnici precum grădinari, șoferi personali, bucătari ori îngrijitorii. Banii reprezintă atât impozitarea câștigurilor, cât și rețineri pentru plata asigurărilor de sănatate și a contribuției la fondul de pensii, potrivit proiectului de lege privind fiscalizarea minimă a veniturilor. Angajatorii ar urma să aibă o serie de beneficii fiscale. Ministrul Muncii, Raluca Turcan, a discutat marți cu reprezentanții patronatelor și ai sindicatelor despre proiectul de reglementare și fiscalizare a unor activități casnice.

Proiectul, care a fost asumat de guvern prin Planul Naţional de Redresare şi Rezilienţă (PNRR) și trimis la Comisia Europeană, prevede următoarele detalii:

– plata muncilor casnice se va face prin intermediul unor tichete cu valoare nominală de 15 lei, tipărite de Agenția Națională pentru Ocuparea Forței de Muncă. Acestea vor fi cumpărate de angajator (persoana fizică ce beneficiază de muncile casnice) și transmise angajatului (cel care prestează activitățile casnice). Ulterior, acesta preschimnbă tichete în numerar, tot la ANOFM. Banii pot fi plătiți cash sau virați pe card;

– Din suma brută, prestatorul casnic primeste 79,2%, iar statul păstrează 20,8% sub formă de contribuții de pensii și sănătate și impozit

– Odată intrat în acest sistem, prestatorul dobândește calitatea de asigurat în sistemul de asigurări sociale și de sănătate, precum și pe cea de asigurat în sistemul public de pensii;

– activitatea casnică e definită care activitatea ocazională desfășurată de o persoană fizică în legătură cu gospodăria sau gospodăriile unei familii sau a unei persoane singure.

– ANOFM va crea o platformă electronică de evidenţă a desfășurării activităților casnice unde înregistrează prestatorii casnici, beneficiari casnici și asigură evidența și plata obligațiilor fiscale

– calitatea de asigurat în sistemul asigurărilor de sănătate se obține în situația în care prestatorul casnic preschimbă în numerar un număr de cel puțin 50 de tichete de activități casnice într-o lună calendaristică.

Sumele reținute pentru plata contribuției de asigurări sociale de sănătate în lunile în care prestatorul nu dobândește calitatea de asigurat în sistemul asigurărilor de sănătate, sunt rambursate o data pe an, în intervalul 1 ianuarie – 31 ianuarie a anului următor anului în care a fost prestată activitatea casnică, la cererea prestatorului casnic.

Cum se calculează contribuțiile și impozitul:

– Baza de calcul pentru CAS si pentru CASS este 50% din valoarea nominală a tichetului de muncă, respectiv: 7,5 lei. Baza de calcul la care se aplică cota impozitului pe venit este 50% din valoarea nominală a tichetului de muncă, respectiv: 7,5 lei.

– Suma netă care revine prestatorului casnic pentru un tichet de muncă de 15 lei: 11,88 lei (ceea ce reprezintă 79,2% din valoarea nominală a tichetului de muncă). Restul de 20,8% din valoarea nominală a tichetului de muncă reprezintă contribuții și impozit.

Facilități fiscale pentru beneficiari (angajatori):

– Poate beneficia, anual, în baza prezentării documentelor fiscale, de reducerea nivelului bazei de impozitare a impozitului pe venit în cuantum de 50% din valoarea tichetelor achiziționate.
– Pentru remuneraţia plătită prestatorului casnic, angajatorul nu datorează contribuţia asiguratorie pentru muncă prevăzută de Legea nr. 227/2015, cu modificările şi completările ulterioare.

Pot fi prestatori și șomerii:

– Poate beneficia de aceste tichete orice persoană fizică care a împlinit vârsta de cel puţin 16 ani.

– Atenție: dacă primesc pentru munca prestată cel mult 50 de tichete de muncă într-o lună calendaristică, pot fi prestatori casnici și șomerii indemnizați (fără a le fi afectat dreptul stabilit la indemnizația de șomaj), și beneficiarii de venit minim garantat (fără a le fi afectat dreptul stabilit la venitul minim garantat).

Potrivit calendarului asumat, reforma ar urma să fie implementată gradual în perioada 2021-2026, începând cu intrarea în vigoare a legislației pentru implementarea sistemului de tichet de muncă, în primul trimestru din 2022 și ajungând la ținta pentru trimestrul 3 din 2026 de cel puțin 60.000 de lucrători casnici/prestatori care vor presta servicii prin intermediul tichetelor de muncă.

Statistici relevante:

– rata de activitate (în rândul persoanelor în vârstă de muncă 15 și 64 de ani) – 69,2%.

– rata de ocupare (în rândul persoanelor în vârstă de muncă 15 și 64 de ani) – 65,6%.

– ecartul dintre rata de ocupare la bărbaţi și rata de ocupare la femei – 19,3 pp.

– rata de inactivitate – 39,09%.

Din rândul populaţiei inactive în vârstă de 15-74 ani (5760,3 mii persoane), 117,9 mii persoane făceau parte din forţa de muncă potenţială adiţională (în creștere cu 2,1 mii față de anul precedent), din care 117,4 mii erau disponibile să înceapă lucrul, dar nu căutau un loc de muncă.

Dintre persoanele ce făceau parte din forţa de muncă potenţială adiţională, 68,5 mii persoane locuiau în mediul rural, 69,5 mii persoane erau femei și 47,78% din total aveau nivel de instruire scăzut (56335 persoane), diferența fiind reprezentată de persoane cu nivel mediu de instruire.

Sursa: Realitatea Financiara

Articolul precedentSăptămâna de muncă de 4 zile, un „succes răsunător” în Islanda
Articolul următorPremierul Cîțu: Am promis, am făcut! România va avea CEA MAI MARE creștere economică din UE!

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