cu privire la indexarea salariilor începând cu luna aprilie 1996
În temeiul prevederilor Legii salarizarii nr. 14/1991,
Guvernul României hotărăște:
Începând cu 1 aprilie 1996, salariile de baza, sporurile și indemnizațiile acordate în suma fixa personalului din sectorul bugetar se indexează cu un coeficient de 6% .
Salariul de baza corespunzător coeficientului de ierarhizare 1,00 devine, de la aceeași dată, 160.500 lei lunar brut.
Prevederile art. 1 se aplică în mod corespunzător și personalului regiilor autonome cu specific deosebit la care salariile sunt aprobate prin hotărâri ale Guvernului.
Nivelurile noi ale salariilor pentru personalul din sectorul bugetar, precum și pentru personalul regiilor autonome cu specific deosebit vor fi calculate și transmise instituțiilor respective de către Ministerul Muncii și Protecției Sociale, rotunjite din 100 în 100 lei, în favoarea salariatului.
Valoarea indexării medii pe salariat, în cazul personalului încadrat în munca de către persoane fizice sau juridice, altele decît cele prevăzute la art. 1 și 2 din prezenta hotărâre, în funcție de care se calculează coeficientul de indexare este de 20.400 lei lunar brut.
(1) Ajutorul de șomaj pentru somerii aflați în plata la data de 31 martie 1996, precum și pentru persoanele cărora li s-a deschis acest drept până la data publicării prezentei hotărâri în Monitorul Oficial al României, se va acorda, începând cu data de 1 aprilie 1996, indexat cu coeficientul de 6% .
(2) Pentru persoanele cărora li se deschide dreptul la ajutorul de șomaj după data publicării prezentei hotărâri în Monitorul Oficial al României, ajutorul de șomaj se va calcula potrivit prevederilor Legii nr. 1/1991, republicată.
Noile transe de venituri lunare impozabile, care se aplică începând cu drepturile salariale ale lunii aprilie 1996, sunt cele prevăzute în anexa care face parte integrantă din prezenta hotărâre.
În aplicarea prevederilor prezentei hotărâri Ministerul Muncii și Protecției Sociale și Ministerul Finanțelor pot emite precizări.
PRIM-MINISTRU
NICOLAE VACAROIU
Contrasemnează:
---------------
Ministru de stat, ministrul muncii
și protecției sociale,
Dan Mircea Popescu
Ministru de stat,
ministrul finanțelor,
Florin Georgescu
Venitul lunar impozabil - lei -Impozitul lunar - lei - până la 9.5005 % 9.501 - 10.500475 + 3 %pentru ceea ce depășește suma de9.500 10.501 - 14.100555 + 14 %pentru ceea ce depășește suma de10.500 14.101 - 24.1001.059 + 17 %pentru ceea ce depășește suma de14.100 24.101 - 39.2002.759 + 18 %pentru ceea ce depășește suma de24.100 39.201 - 58.6005.477 + 19 %pentru ceea ce depășește suma de39.200 58.601 - 99.0009.163 + 20 %pentru ceea ce depășește suma de58.600 99.001 - 138.10017.243 + 21 %pentru ceea ce depășește suma de99.000 138.101 - 196.30025.454 + 22 %pentru ceea ce depășește suma de138.100 196.301 - 294.40038.258 + 25 %pentru ceea ce depășește suma de196.300 294.401 - 393.50062.783 + 28 %pentru ceea ce depășește suma de294.400 393.501 - 491.20090.531 + 32 %pentru ceea ce depășește suma de393.500 491.201 - 562.400121.795 + 36 %pentru ceea ce depășește suma de491.200 peste 562.400147.427 + 40 %pentru ceea ce depășește suma de562.400 I. Tabelul impozitului calculat la fiecare sută de lei - lei - Venit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunar 10052002603005394001.2805002.147 200103002654005475001.2976002.164 300154002705005556001.3147002.181 400205002756005697001.3318002.198 500256002807005838001.3489002.215 600307002858005979001.36521.0002.232 7003580029090061116.0001.3821002.249 8004090029511.0006251001.3992002.266 900456.0003001006392001.4163002.283 1.000501003052006533001.4334002.300 100552003103006674001.4505002.317 200603003154006815001.4676002.334 300654003205006956001.4847002.351 400705003256007097001.5018002.368 500756003307007238001.5189002.385 600807003358007379001.53522.0002.402 7008580034090075117.0001.5521002.419 8009090034512.0007651001.5692002.436 900957.0003501007792001.5863002.453 2.0001001003552007933001.6034002.470 1001052003603008074001.6205002.487 2001103003654008215001.6376002.504 3001154003705008356001.6547002.521 4001205003756008497001.6718002.538 5001256003807008638001.6889002.555 6001307003858008779001.70523.0002.572 70013580039090089118.0001.7221002.589 80014090039513.0009051001.7392002.606 9001458.0004001009192001.7563002.623 3.0001501004052009333001.7734002.640 1001552004103009474001.7905002.657 2001603004154009615001.8076002.674 3001654004205009756001.8247002.691 4001705004256009897001.8418002.708 5001756004307001.0038001.8589002.725 6001807004358001.0179001.87524.0002.742 7001858004409001.03119.0001.8921002.759 80019090044514.0001.0451001.9092002.777 9001959.0004501001.0592001.9263002.795 4.0002001004552001.0763001.9434002.813 1002052004603001.0934001.9605002.831 2002103004654001.1105001.9776002.849 3002154004705001.1276001.9947002.867 4002205004756001.1447002.0118002.885 5002256004837001.1618002.0289002.903 6002307004918001.1789002.04525.0002.921 7002358004999001.19520.0002.0621002.939 80024090050715.0001.2121002.0792002.957 90024510.0005151001.2292002.0963002.975 5.0002501005232001.2463002.1134002.993 1002552005313001.2634002.1305003.011 6003.0292004.0378005.0454006.08548.0007.149 7003.0473004.0559005.0635006.1041007.168 8003.0654004.07337.0005.0816006.1232007.187 9003.0835004.0911005.0997006.1423007.206 26.0003.1016004.1092005.1178006.1614007.225 1003.1197004.1273005.1359006.1805007.244 2003.1378004.1454005.15343.0006.1996007.263 3003.1559004.1635005.1711006.2187007.282 4003.17332.0004.1816005.1892006.2378007.301 5003.1911004.1997005.2073006.2569007.320 6003.2092004.2178005.2254006.27549.0007.339 7003.2273004.2359005.2435006.2941007.358 8003.2454004.25338.0005.2616006.3132007.377 9003.2635004.2711005.2797006.3323007.396 27.0003.2816004.2892005.2978006.3514007.415 1003.2997004.3073005.3159006.3705007.434 2003.3178004.3254005.33344.0006.3896007.453 3003.3359004.3435005.3511006.4087007.472 4003.35333.0004.3616005.3692006.4278007.491 5003.3711004.3797005.3873006.4469007.510 6003.3892004.3978005.4054006.46550.0007.529 7003.4073004.4159005.4235006.4841007.548 8003.4254004.43339.0005.4416006.5032007.567 9003.4435004.4511005.4597006.5223007.586 28.0003.4616004.4692005.4778006.5414007.605 1003.4797004.4873005.4969006.5605007.624 2003.4978004.5054005.51545.0006.5796007.643 3003.5159004.5235005.5341006.5987007.662 4003.53334.0004.5416005.5532006.6178007.681 5003.5511004.5597005.5723006.6369007.700 6003.5692004.5778005.5914006.65551.0007.719 7003.5873004.5959005.6105006.6741007.738 8003.6054004.61340.0005.6296006.6932007.757 9003.6235004.6311005.6487006.7123007.776 29.0003.6416004.6492005.6678006.7314007.795 1003.6597004.6673005.6869006.7505007.814 2003.6778004.6854005.70546.0006.7696007.833 3003.6959004.7035005.7241006.7887007.852 4003.71335.0004.7216005.7432006.8078007.871 5003.7311004.7397005.7623006.8269007.890 6003.7492004.7578005.7814006.84552.0007.909 7003.7673004.7759005.8005006.8641007.928 8003.7854004.79341.0005.8196006.8832007.947 9003.8035004.8111005.8387006.9023007.966 30.0003.8216004.8292005.8578006.9214007.985 1003.8397004.8473005.8769006.9405008.004 2003.8578004.8654005.89547.0006.9596008.023 3003.8759004.8835005.9141006.9787008.042 4003.89336.0004.9016005.9332006.9978008.061 5003.9111004.9197005.9523007.0169008.080 6003.9292004.9378005.9714007.03553.0008.099 7003.9473004.9559005.9905007.0541008.118 8003.9654004.97342.0006.0096007.0732008.137 9003.9835004.9911006.0287007.0923008.156 31.0004.0016005.0092006.0478007.1114008.175 1004.0197005.0273006.0669007.1305008.194 6008.2132009.28380010.40340011.52376.00012.643 7008.2323009.30390010.42350011.54310012.663 8008.2514009.32365.00010.44360011.56320012.683 9008.2705009.34310010.46370011.58330012.703 54.0008.2896009.36320010.48380011.60340012.723 1008.3087009.38330010.50390011.62350012.743 2008.3278009.40340010.52371.00011.64360012.763 3008.3469009.42350010.54310011.66370012.783 4008.36560.0009.44360010.56320011.68380012.803 5008.3841009.46370010.58330011.70390012.823 6008.4032009.48380010.60340011.72377.00012.843 7008.4223009.50390010.62350011.74310012.863 8008.4414009.52366.00010.64360011.76320012.883 9008.4605009.54310010.66370011.78330012.903 55.0008.4796009.56320010.68380011.80340012.923 1008.4987009.58330010.70390011.82350012.943 2008.5178009.60340010.72372.00011.84360012.963 3008.5369009.62350010.74310011.86370012.983 4008.55561.0009.64360010.76320011.88380013.003 5008.5741009.66370010.78330011.90390013.023 6008.5932009.68380010.80340011.92378.00013.043 7008.6123009.70390010.82350011.94310013.063 8008.6314009.72367.00010.84360011.96320013.083 9008.6505009.74310010.86370011.98330013.103 56.0008.6696009.76320010.88380012.00340013.123 1008.6887009.78330010.90390012.02350013.143 2008.7078009.80340010.92373.00012.04360013.163 3008.7269009.82350010.94310012.06370013.183 4008.74562.0009.84360010.96320012.08380013.203 5008.7641009.86370010.98330012.10390013.223 6008.7832009.88380011.00340012.12379.00013.243 7008.8023009.90390011.02350012.14310013.263 8008.8214009.92368.00011.04360012.16320013.283 9008.8405009.94310011.06370012.18330013.303 57.0008.8596009.96320011.08380012.20340013.323 1008.8787009.98330011.10390012.22350013.343 2008.89780010.00340011.12374.00012.24360013.363 3008.91690010.02350011.14310012.26370013.383 4008.93563.00010.04360011.16320012.28380013.403 5008.95410010.06370011.18330012.30390013.423 6008.97320010.08380011.20340012.32380.00013.443 7008.99230010.10390011.22350012.34310013.463 8009.01140010.12369.00011.24360012.36320013.483 9009.03050010.14310011.26370012.38330013.503 58.0009.04960010.16320011.28380012.40340013.523 1009.06870010.18330011.30390012.42350013.543 2009.08780010.20340011.32375.00012.44360013.563 3009.10690010.22350011.34310012.46370013.583 4009.12564.00010.24360011.36320012.48380013.603 5009.14410010.26370011.38330012.50390013.623 6009.16320010.28380011.40340012.52381.00013.643 7009.18330010.30390011.42350012.54310013.663 8009.20340010.32370.00011.44360012.56320013.683 9009.22350010.34310011.46370012.58330013.703 59.0009.24360010.36320011.48380012.60340013.723 1009.26370010.38330011.50390012.62350013.743 60013.76320014.88380016.00340017.123104.00018.293 70013.78330014.90390016.02350017.14310018.314 80013.80340014.92393.00016.04360017.16320018.335 90013.82350014.94310016.06370017.18330018.356 82.00013.84360014.96320016.08380017.20340018.377 10013.86370014.98330016.10390017.22350018.398 20013.88380015.00340016.12399.00017.24360018.419 30013.90390015.02350016.14310017.26470018.440 40013.92388.00015.04360016.16320017.28580018.461 50013.94310015.06370016.18330017.30690018.482 60013.96320015.08380016.20340017.327105.00018.503 70013.98330015.10390016.22350017.34810018.524 80014.00340015.12394.00016.24360017.36920018.545 90014.02350015.14310016.26370017.39030018.566 83.00014.04360015.16320016.28380017.41140018.587 10014.06370015.18330016.30390017.43250018.608 20014.08380015.20340016.323100.00017.45360018.629 30014.10390015.22350016.34310017.47470018.650 40014.12389.00015.24360016.36320017.49580018.671 50014.14310015.26370016.38330017.51690018.692 60014.16320015.28380016.40340017.537106.00018.713 70014.18330015.30390016.42350017.55810018.734 80014.20340015.32395.00016.44360017.57920018.755 90014.22350015.34310016.46370017.60030018.776 84.00014.24360015.36320016.48380017.62140018.797 10014.26370015.38330016.50390017.64250018.818 20014.28380015.40340016.523101.00017.66360018.839 30014.30390015.42350016.54310017.68470018.860 40014.32390.00015.44360016.56320017.70580018.881 50014.34310015.46370016.58330017.72690018.902 60014.36320015.48380016.60340017.747107.00018.923 70014.38330015.50390016.62350017.76810018.944 80014.40340015.52396.00016.64360017.78920018.965 90014.42350015.54310016.66370017.81030018.986 85.00014.44360015.56320016.68380017.83140019.007 10014.46370015.58330016.70390017.85250019.028 20014.48380015.60340016.723102.00017.87360019.049 30014.50390015.62350016.74310017.89470019.070 40014.52391.00015.64360016.76320017.91580019.091 50014.54310015.66370016.78330017.93690019.112 60014.56320015.68380016.80340017.957108.00019.133 70014.58330015.70390016.82350017.97810019.154 80014.60340015.72397.00016.84360017.99920019.175 90014.62350015.74310016.86370018.02030019.196 86.00014.64360015.76320016.88380018.04140019.217 10014.66370015.78330016.90390018.06250019.238 20014.68380015.80340016.923103.00018.08360019.259 30014.70390015.82350016.94310018.10470019.280 40014.72392.00015.84360016.96320018.12580019.301 50014.74310015.86370016.98330018.14690019.322 60014.76320015.88380017.00340018.167109.00019.343 70014.78330015.90390017.02350018.18810019.364 80014.80340015.92398.00017.04360018.20920019.385 90014.82350015.94310017.06370018.23030019.406 87.00014.84360015.96320017.08380018.25140019.427 10014.86370015.98330017.10390018.27250019.448 60019.46920020.64580021.82140022.997132.00024.173 70019.49030020.66690021.84250023.01810024.194 80019.51140020.687121.00021.86360023.03920024.215 90019.53250020.70810021.88470023.06030024.236 110.00019.55360020.72920021.90580023.08140024.257 10019.57470020.75030021.92690023.10250024.278 20019.59580020.77140021.947127.00023.12360024.299 30019.61690020.79250021.96810023.14470024.320 40019.637116.00020.81360021.98920023.16580024.341 50019.65810020.83470022.01030023.18690024.362 60019.67920020.85580022.03140023.207133.00024.383 70019.70030020.87690022.05250023.22810024.404 80019.72140020.897122.00022.07360023.24920024.425 90019.74250020.91810022.09470023.27030024.446 111.00019.76360020.93920022.11580023.29140024.467 10019.78470020.96030022.13690023.31250024.488 20019.80580020.98140022.157128.00023.33360024.509 30019.82690021.00250022.17810023.35470024.530 40019.847117.00021.02360022.19920023.37580024.551 50019.86810021.04470022.22030023.39690024.572 60019.88920021.06580022.24140023.417134.00024.593 70019.91030021.08690022.26250023.43810024.614 80019.93140021.107123.00022.28360023.45920024.635 90019.95250021.12810022.30470023.48030024.656 112.00019.97360021.14920022.32580023.50140024.677 10019.99470021.17030022.34690023.52250024.698 20020.01580021.19140022.367129.00023.54360024.719 30020.03690021.21250022.38810023.56470024.740 40020.057118.00021.23360022.40920023.58580024.761 50020.07810021.25470022.43030023.60690024.782 60020.09920021.27580022.45140023.627135.00024.803 70020.12030021.29690022.47250023.64810024.824 80020.14140021.317124.00022.49360023.66920024.845 90020.16250021.33810022.51470023.69030024.866 113.00020.18360021.35920022.53580023.71140024.887 10020.20470021.38030022.55690023.73250024.908 20020.22580021.40140022.577130.00023.75360024.929 30020.24690021.42250022.59810023.77470024.950 40020.267119.00021.44360022.61920023.79580024.971 50020.28810021.46470022.64030023.81690024.992 60020.30920021.48580022.66140023.837136.00025.013 70020.33030021.50690022.68250023.85810025.034 80020.35140021.527125.00022.70360023.87920025.055 90020.37250021.54810022.72470023.90030025.076 114.00020.39360021.56920022.74580023.92140025.097 10020.41470021.59030022.76690023.94250025.118 20020.43580021.61140022.787131.00023.96360025.139 30020.45690021.63250022.80810023.98470025.160 40020.477120.00021.65360022.82920024.00580025.181 50020.49810021.67470022.85030024.02690025.202 60020.51920021.69580022.87140024.047137.00025.223 70020.54030021.71690022.89250024.06810025.244 80020.56140021.737126.00022.91360024.08920025.265 90020.58250021.75810022.93470024.11030025.286 115.00020.60360021.77920022.95580024.13140025.307 10020.62470021.80030022.97690024.15250025.328 60025.34920026.57680027.80840029.040160.00030.272 70025.37030026.59890027.83050029.06210030.294 80025.39140026.620149.00027.85260029.08420030.316 90025.41250026.64210027.87470029.10630030.338 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900107.939500109.731100111.523700113.315300115.107 448.000107.971600109.763200111.555800113.347400115.139 100108.003700109.795300111.587900113.379500115.171 200108.035800109.827400111.619465.000113.411600115.203 300108.067900109.859500111.651100113.443700115.235 400108.099454.000109.891600111.683200113.475800115.267 500108.131100109.923700111.715300113.507900115.299 600108.163200109.955800111.747400113.539471.000115.331 700108.195300109.987900111.779500113.571100115.363 800108.227400110.019460.000111.811600113.603200115.395 900108.259500110.051100111.843700113.635300115.427 449.000108.291600110.083200111.875800113.667400115.459 100108.323700110.115300111.907900113.699500115.491 200108.355800110.147400111.939466.000113.731600115.523 300108.387900110.179500111.971100113.763700115.555 400108.419455.000110.211600112.003200113.795800115.587 500108.451100110.243700112.035300113.827900115.619 600108.483200110.275800112.067400113.859472.000115.651 700108.515300110.307900112.099500113.891100115.683 800108.547400110.339461.000112.131600113.923200115.715 900108.579500110.371100112.163700113.955300115.747 450.000108.611600110.403200112.195800113.987400115.779 100108.643700110.435300112.227900114.019500115.811 200108.675800110.467400112.259467.000114.051600115.843 300108.707900110.499500112.291100114.083700115.875 400108.739456.000110.531600112.323200114.115800115.907 500108.771100110.563700112.355300114.147900115.939 600108.803200110.595800112.387400114.179473.000115.971 700108.835300110.627900112.419500114.211100116.003 800108.867400110.659462.000112.451600114.243200116.035 900108.899500110.691100112.483700114.275300116.067 451.000108.931600110.723200112.515800114.307400116.099 100108.963700110.755300112.547900114.339500116.131 600116.163200117.955800119.747400121.539496.000123.523 700116.195300117.987900119.779500121.571100123.559 800116.227400118.019485.000119.811600121.603200123.595 900116.259500118.051100119.843700121.635300123.631 474.000116.291600118.083200119.875800121.667400123.667 100116.323700118.115300119.907900121.699500123.703 200116.355800118.147400119.939491.000121.731600123.739 300116.387900118.179500119.971100121.763700123.775 400116.419480.000118.211600120.003200121.795800123.811 500116.451100118.243700120.035300121.831900123.847 600116.483200118.275800120.067400121.867497.000123.883 700116.515300118.307900120.099500121.903100123.919 800116.547400118.339486.000120.131600121.939200123.955 900116.579500118.371100120.163700121.975300123.991 475.000116.611600118.403200120.195800122.011400124.027 100116.643700118.435300120.227900122.047500124.063 200116.675800118.467400120.259492.000122.083600124.099 300116.707900118.499500120.291100122.119700124.135 400116.739481.000118.531600120.323200122.155800124.171 500116.771100118.563700120.355300122.191900124.207 600116.803200118.595800120.387400122.227498.000124.243 700116.835300118.627900120.419500122.263100124.279 800116.867400118.659487.000120.451600122.299200124.315 900116.899500118.691100120.483700122.335300124.351 476.000116.931600118.723200120.515800122.371400124.387 100116.963700118.755300120.547900122.407500124.423 200116.995800118.787400120.579493.000122.443600124.459 300117.027900118.819500120.611100122.479700124.495 400117.059482.000118.851600120.643200122.515800124.531 500117.091100118.883700120.675300122.551900124.567 600117.123200118.915800120.707400122.587499.000124.603 700117.155300118.947900120.739500122.623100124.639 800117.187400118.979488.000120.771600122.659200124.675 900117.219500119.011100120.803700122.695300124.711 477.000117.251600119.043200120.835800122.731400124.747 100117.283700119.075300120.867900122.767500124.783 200117.315800119.107400120.899494.000122.803600124.819 300117.347900119.139500120.931100122.839700124.855 400117.379483.000119.171600120.963200122.875800124.891 500117.411100119.203700120.995300122.911900124.927 600117.443200119.235800121.027400122.947500.000124.963 700117.475300119.267900121.059500122.983100124.999 800117.507400119.299489.000121.091600123.019200125.035 900117.539500119.331100121.123700123.055300125.071 478.000117.571600119.363200121.155800123.091400125.107 100117.603700119.395300121.187900123.127500125.143 200117.635800119.427400121.219495.000123.163600125.179 300117.667900119.459500121.251100123.199700125.215 400117.699484.000119.491600121.283200123.235800125.251 500117.731100119.523700121.315300123.271900125.287 600117.763200119.555800121.347400123.307501.000125.323 700117.795300119.587900121.379500123.343100125.359 800117.827400119.619490.000121.411600123.379200125.395 900117.859500119.651100121.443700123.415300125.431 479.000117.891600119.683200121.475800123.451400125.467 100117.923700119.715300121.507900123.487500125.503 600125.539200127.555800129.571400131.587524.000133.603 700125.575300127.591900129.607500131.623100133.639 800125.611400127.627513.000129.643600131.659200133.675 900125.647500127.663100129.679700131.695300133.711 502.000125.683600127.699200129.715800131.731400133.747 100125.719700127.735300129.751900131.767500133.783 200125.755800127.771400129.787519.000131.803600133.819 300125.791900127.807500129.823100131.839700133.855 400125.827508.000127.843600129.859200131.875800133.891 500125.863100127.879700129.895300131.911900133.927 600125.899200127.915800129.931400131.947525.000133.963 700125.935300127.951900129.967500131.983100133.999 800125.971400127.987514.000130.003600132.019200134.035 900126.007500128.023100130.039700132.055300134.071 503.000126.043600128.059200130.075800132.091400134.107 100126.079700128.095300130.111900132.127500134.143 200126.115800128.131400130.147520.000132.163600134.179 300126.151900128.167500130.183100132.199700134.215 400126.187509.000128.203600130.219200132.235800134.251 500126.223100128.239700130.255300132.271900134.287 600126.259200128.275800130.291400132.307526.000134.323 700126.295300128.311900130.327500132.343100134.359 800126.331400128.347515.000130.363600132.379200134.395 900126.367500128.383100130.399700132.415300134.431 504.000126.403600128.419200130.435800132.451400134.467 100126.439700128.455300130.471900132.487500134.503 200126.475800128.491400130.507521.000132.523600134.539 300126.511900128.527500130.543100132.559700134.575 400126.547510.000128.563600130.579200132.595800134.611 500126.583100128.599700130.615300132.631900134.647 600126.619200128.635800130.651400132.667527.000134.683 700126.655300128.671900130.687500132.703100134.719 800126.691400128.707516.000130.723600132.739200134.755 900126.727500128.743100130.759700132.775300134.791 505.000126.763600128.779200130.795800132.811400134.827 100126.799700128.815300130.831900132.847500134.863 200126.835800128.851400130.867522.000132.883600134.899 300126.871900128.887500130.903100132.919700134.935 400126.907511.000128.923600130.939200132.955800134.971 500126.943100128.959700130.975300132.991900135.007 600126.979200128.995800131.011400133.027528.000135.043 700127.015300129.031900131.047500133.063100135.079 800127.051400129.067517.000131.083600133.099200135.115 900127.087500129.103100131.119700133.135300135.151 506.000127.123600129.139200131.155800133.171400135.187 100127.159700129.175300131.191900133.207500135.223 200127.195800129.211400131.227523.000133.243600135.259 300127.231900129.247500131.263100133.279700135.295 400127.267512.000129.283600131.299200133.315800135.331 500127.303100129.319700131.335300133.351900135.367 600127.339200129.355800131.371400133.387529.000135.403 700127.375300129.391900131.407500133.423100135.439 800127.411400129.427518.000131.443600133.459200135.475 900127.447500129.463100131.479700133.495300135.511 507.000127.483600129.499200131.515800133.531400135.547 100127.519700129.535300131.551900133.567500135.583 600135.619200137.635800139.651400141.667552.000143.683 700135.655300137.671900139.687500141.703100143.719 800135.691400137.707541.000139.723600141.739200143.755 900135.727500137.743100139.759700141.775300143.791 530.000135.763600137.779200139.795800141.811400143.827 100135.799700137.815300139.831900141.847500143.863 200135.835800137.851400139.867547.000141.883600143.899 300135.871900137.887500139.903100141.919700143.935 400135.907536.000137.923600139.939200141.955800143.971 500135.943100137.959700139.975300141.991900144.007 600135.979200137.995800140.011400142.027553.000144.043 700136.015300138.031900140.047500142.063100144.079 800136.051400138.067542.000140.083600142.099200144.115 900136.087500138.103100140.119700142.135300144.151 531.000136.123600138.139200140.155800142.171400144.187 100136.159700138.175300140.191900142.207500144.223 200136.195800138.211400140.227548.000142.243600144.259 300136.231900138.247500140.263100142.279700144.295 400136.267537.000138.283600140.299200142.315800144.331 500136.303100138.319700140.335300142.351900144.367 600136.339200138.355800140.371400142.387554.000144.403 700136.375300138.391900140.407500142.423100144.439 800136.411400138.427543.000140.443600142.459200144.475 900136.447500138.463100140.479700142.495300144.511 532.000136.483600138.499200140.515800142.531400144.547 100136.519700138.535300140.551900142.567500144.583 200136.555800138.571400140.587549.000142.603600144.619 300136.591900138.607500140.623100142.639700144.655 400136.627538.000138.643600140.659200142.675800144.691 500136.663100138.679700140.695300142.711900144.727 600136.699200138.715800140.731400142.747555.000144.763 700136.735300138.751900140.767500142.783100144.799 800136.771400138.787544.000140.803600142.819200144.835 900136.807500138.823100140.839700142.855300144.871 533.000136.843600138.859200140.875800142.891400144.907 100136.879700138.895300140.911900142.927500144.943 200136.915800138.931400140.947550.000142.963600144.979 300136.951900138.967500140.983100142.999700145.015 400136.987539.000139.003600141.019200143.035800145.051 500137.023100139.039700141.055300143.071900145.087 600137.059200139.075800141.091400143.107556.000145.123 700137.095300139.111900141.127500143.143100145.159 800137.131400139.147545.000141.163600143.179200145.195 900137.167500139.183100141.199700143.215300145.231 534.000137.203600139.219200141.235800143.251400145.267 100137.239700139.255300141.271900143.287500145.303 200137.275800139.291400141.307551.000143.323600145.339 300137.311900139.327500141.343100143.359700145.375 400137.347540.000139.363600141.379200143.395800145.411 500137.383100139.399700141.415300143.431900145.447 600137.419200139.435800141.451400143.467557.000145.483 700137.455300139.471900141.487500143.503100145.519 800137.491400139.507546.000141.523600143.539200145.555 900137.527500139.543100141.559700143.575300145.591 535.000137.563600139.579200141.595800143.611400145.627 100137.599700139.615300141.631900143.647500145.663 600145.699600146.059600146.419600146.779600147.139 700145.735700146.095700146.455700146.815700147.175 800145.771800146.131800146.491800146.851800147.211 900145.807900146.167900146.527900146.887900147.247 558.000145.843559.000146.203560.000146.563561.000146.923562.000147.283 100145.879100146.239100146.599100146.959100147.319 200145.915200146.275200146.635200146.995200147.355 300145.951300146.311300146.671300147.031300147.391 400145.987400146.347400146.707400147.067400147.427 500146.023500146.383500146.743500147.103 - lei - Intervalul de venitZecile de lei 102030405060708090 1 - 9.500011223344 9.501 - 10.500122345667 10.501 - 14.100134678101113 14.101 - 24.1002357810121415 24.101 - 39.2002457911131416 39.201 - 58.6002468911131517 58.601 - 99.00024681012141618 99.001 - 138.10024681013151719 138.101 - 196.30024791113151820 196.301 - 294.400257101215172022 294.401 - 393.500368111417202225 393.501 - 491.2003610131619222629 491.201 - 562.4004711141822252932 I. Tabelul impozitului calculat din zece în zece lei - lei - Venit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunarVenit lunar impozabilImpozit lunar 1-83.400SCUTIT83.90050084.4001.00084.9001.50085.4002.000 83.4101083.91051084.4101.01084.9101.51085.4102.010 83.4202083.92052084.4201.02084.9201.52085.4202.020 83.4303083.93053084.4301.03084.9301.53085.4302.030 83.4404083.94054084.4401.04084.9401.54085.4402.040 83.4505083.95055084.4501.05084.9501.55085.4502.050 83.4606083.96056084.4601.06084.9601.56085.4602.060 83.4707083.97057084.4701.07084.9701.57085.4702.070 83.4808083.98058084.4801.08084.9801.58085.4802.080 83.4909083.99059084.4901.09084.9901.59085.4902.090 83.50010084.00060084.5001.10085.0001.60085.5002.100 83.51011084.01061084.5101.11085.0101.61085.5102.110 83.52012084.02062084.5201.12085.0201.62085.5202.120 83.53013084.03063084.5301.13085.0301.63085.5302.130 83.54014084.04064084.5401.14085.0401.64085.5402.140 83.55015084.05065084.5501.15085.0501.65085.5502.150 83.56016084.06066084.5601.16085.0601.66085.5602.160 83.57017084.07067084.5701.17085.0701.67085.5702.170 83.58018084.08068084.5801.18085.0801.68085.5802.180 83.59019084.09069084.5901.19085.0901.69085.5902.190 83.60020084.10070084.6001.20085.1001.70085.6002.200 83.61021084.11071084.6101.21085.1101.71085.6102.210 83.62022084.12072084.6201.22085.1201.72085.6202.220 83.63023084.13073084.6301.23085.1301.73085.6302.230 83.64024084.14074084.6401.24085.1401.74085.6402.240 83.65025084.15075084.6501.25085.1501.75085.6502.250 83.66026084.16076084.6601.26085.1601.76085.6602.260 83.67027084.17077084.6701.27085.1701.77085.6702.270 83.68028084.18078084.6801.28085.1801.78085.6802.280 83.69029084.19079084.6901.29085.1901.79085.6902.290 83.70030084.20080084.7001.30085.2001.80085.7002.300 83.71031084.21081084.7101.31085.2101.81085.7102.310 83.72032084.22082084.7201.32085.2201.82085.7202.320 83.73033084.23083084.7301.33085.2301.83085.7302.330 83.74034084.24084084.7401.34085.2401.84085.7402.340 83.75035084.25085084.7501.35085.2501.85085.7502.350 83.76036084.26086084.7601.36085.2601.86085.7602.360 83.77037084.27087084.7701.37085.2701.87085.7702.370 83.78038084.28088084.7801.38085.2801.88085.7802.380 83.79039084.29089084.7901.39085.2901.89085.7902.390 83.80040084.30090084.8001.40085.3001.90085.8002.400 83.81041084.31091084.8101.41085.3101.91085.8102.410 83.82042084.32092084.8201.42085.3201.92085.8202.420 83.83043084.33093084.8301.43085.3301.93085.8302.430 83.84044084.34094084.8401.44085.3401.94085.8402.440 83.85045084.35095084.8501.45085.3501.95085.8502.450 83.86046084.36096084.8601.46085.3601.96085.8602.460 83.87047084.37097084.8701.47085.3701.97085.8702.470 83.88048084.38098084.8801.48085.3801.98085.8802.480 83.89049084.39099084.8901.49085.3901.99085.8902.490 85.9002.50086.4603.06087.0203.62087.5804.18088.1404.740 85.9102.51086.4703.07087.0303.63087.5904.19088.1504.750 85.9202.52086.4803.08087.0403.64087.6004.20088.1604.760 85.9302.53086.4903.09087.0503.65087.6104.21088.1704.770 85.9402.54086.5003.10087.0603.66087.6204.22088.1804.780 85.9502.55086.5103.11087.0703.67087.6304.23088.1904.790 85.9602.56086.5203.12087.0803.68087.6404.24088.2004.800 85.9702.57086.5303.13087.0903.69087.6504.25088.2104.810 85.9802.58086.5403.14087.1003.70087.6604.26088.2204.820 85.9902.59086.5503.15087.1103.71087.6704.27088.2304.830 86.0002.60086.5603.16087.1203.72087.6804.28088.2404.840 86.0102.61086.5703.17087.1303.73087.6904.29088.2504.850 86.0202.62086.5803.18087.1403.74087.7004.30088.2604.860 86.0302.63086.5903.19087.1503.75087.7104.31088.2704.870 86.0402.64086.6003.20087.1603.76087.7204.32088.2804.880 86.0502.65086.6103.21087.1703.77087.7304.33088.2904.890 86.0602.66086.6203.22087.1803.78087.7404.34088.3004.900 86.0702.67086.6303.23087.1903.79087.7504.35088.3104.910 86.0802.68086.6403.24087.2003.80087.7604.36088.3204.920 86.0902.69086.6503.25087.2103.81087.7704.37088.3304.930 86.1002.70086.6603.26087.2203.82087.7804.38088.3404.940 86.1102.71086.6703.27087.2303.83087.7904.39088.3504.950 86.1202.72086.6803.28087.2403.84087.8004.40088.3604.960 86.1302.73086.6903.29087.2503.85087.8104.41088.3704.970 86.1402.74086.7003.30087.2603.86087.8204.42088.3804.980 86.1502.75086.7103.31087.2703.87087.8304.43088.3904.990 86.1602.76086.7203.32087.2803.88087.8404.44088.4005.000 86.1702.77086.7303.33087.2903.89087.8504.45088.4105.010 86.1802.78086.7403.34087.3003.90087.8604.46088.4205.020 86.1902.79086.7503.35087.3103.91087.8704.47088.4305.030 86.2002.80086.7603.36087.3203.92087.8804.48088.4405.040 86.2102.81086.7703.37087.3303.93087.8904.49088.4505.050 86.2202.82086.7803.38087.3403.94087.9004.50088.4605.060 86.2302.83086.7903.39087.3503.95087.9104.51088.4705.070 86.2402.84086.8003.40087.3603.96087.9204.52088.4805.080 86.2502.85086.8103.41087.3703.97087.9304.53088.4905.090 86.2602.86086.8203.42087.3803.98087.9404.54088.5005.100 86.2702.87086.8303.43087.3903.99087.9504.55088.5105.110 86.2802.88086.8403.44087.4004.00087.9604.56088.5205.120 86.2902.89086.8503.45087.4104.01087.9704.57088.5305.130 86.3002.90086.8603.46087.4204.02087.9804.58088.5405.140 86.3102.91086.8703.47087.4304.03087.9904.59088.5505.150 86.3202.92086.8803.48087.4404.04088.0004.60088.5605.160 86.3302.93086.8903.49087.4504.05088.0104.61088.5705.170 86.3402.94086.9003.50087.4604.06088.0204.62088.5805.180 86.3502.95086.9103.51087.4704.07088.0304.63088.5905.190 86.3602.96086.9203.52087.4804.08088.0404.64088.6005.200 86.3702.97086.9303.53087.4904.09088.0504.65088.6105.210 86.3802.98086.9403.54087.5004.10088.0604.66088.6205.220 86.3902.99086.9503.55087.5104.11088.0704.67088.6305.230 86.4003.00086.9603.56087.5204.12088.0804.68088.6405.240 86.4103.01086.9703.57087.5304.13088.0904.69088.6505.250 86.4203.02086.9803.58087.5404.14088.1004.70088.6605.260 86.4303.03086.9903.59087.5504.15088.1104.71088.6705.270 86.4403.04087.0003.60087.5604.16088.1204.72088.6805.280 86.4503.05087.0103.61087.5704.17088.1304.73088.6905.290 88.7005.30089.2605.86089.8206.42090.3806.98090.9407.540 88.7105.31089.2705.87089.8306.43090.3906.99090.9507.550 88.7205.32089.2805.88089.8406.44090.4007.00090.9607.560 88.7305.33089.2905.89089.8506.45090.4107.01090.9707.570 88.7405.34089.3005.90089.8606.46090.4207.02090.9807.580 88.7505.35089.3105.91089.8706.47090.4307.03090.9907.590 88.7605.36089.3205.92089.8806.48090.4407.04091.0007.600 88.7705.37089.3305.93089.8906.49090.4507.05091.0107.610 88.7805.38089.3405.94089.9006.50090.4607.06091.0207.620 88.7905.39089.3505.95089.9106.51090.4707.07091.0307.630 88.8005.40089.3605.96089.9206.52090.4807.08091.0407.640 88.8105.41089.3705.97089.9306.53090.4907.09091.0507.650 88.8205.42089.3805.98089.9406.54090.5007.10091.0607.660 88.8305.43089.3905.99089.9506.55090.5107.11091.0707.670 88.8405.44089.4006.00089.9606.56090.5207.12091.0807.680 88.8505.45089.4106.01089.9706.57090.5307.13091.0907.690 88.8605.46089.4206.02089.9806.58090.5407.14091.1007.700 88.8705.47089.4306.03089.9906.59090.5507.15091.1107.710 88.8805.48089.4406.04090.0006.60090.5607.16091.1207.720 88.8905.49089.4506.05090.0106.61090.5707.17091.1307.730 88.9005.50089.4606.06090.0206.62090.5807.18091.1407.740 88.9105.51089.4706.07090.0306.63090.5907.19091.1507.750 88.9205.52089.4806.08090.0406.64090.6007.20091.1607.760 88.9305.53089.4906.09090.0506.65090.6107.21091.1707.770 88.9405.54089.5006.10090.0606.66090.6207.22091.1807.780 88.9505.55089.5106.11090.0706.67090.6307.23091.1907.790 88.9605.56089.5206.12090.0806.68090.6407.24091.2007.800 88.9705.57089.5306.13090.0906.69090.6507.25091.2107.810 88.9805.58089.5406.14090.1006.70090.6607.26091.2207.820 88.9905.59089.5506.15090.1106.71090.6707.27091.2307.830 89.0005.60089.5606.16090.1206.72090.6807.28091.2407.840 89.0105.61089.5706.17090.1306.73090.6907.29091.2507.850 89.0205.62089.5806.18090.1406.74090.7007.30091.2607.860 89.0305.63089.5906.19090.1506.75090.7107.31091.2707.870 89.0405.64089.6006.20090.1606.76090.7207.32091.2807.880 89.0505.65089.6106.21090.1706.77090.7307.33091.2907.890 89.0605.66089.6206.22090.1806.78090.7407.34091.3007.900 89.0705.67089.6306.23090.1906.79090.7507.35091.3107.910 89.0805.68089.6406.24090.2006.80090.7607.36091.3207.920 89.0905.69089.6506.25090.2106.81090.7707.37091.3307.930 89.1005.70089.6606.26090.2206.82090.7807.38091.3407.940 89.1105.71089.6706.27090.2306.83090.7907.39091.3507.950 89.1205.72089.6806.28090.2406.84090.8007.40091.3607.960 89.1305.73089.6906.29090.2506.85090.8107.41091.3707.970 89.1405.74089.7006.30090.2606.86090.8207.42091.3807.980 89.1505.75089.7106.31090.2706.87090.8307.43091.3907.990 89.1605.76089.7206.32090.2806.88090.8407.44091.4008.000 89.1705.77089.7306.33090.2906.89090.8507.45091.4108.010 89.1805.78089.7406.34090.3006.90090.8607.46091.4208.020 89.1905.79089.7506.35090.3106.91090.8707.47091.4308.030 89.2005.80089.7606.36090.3206.92090.8807.48091.4408.040 89.2105.81089.7706.37090.3306.93090.8907.49091.4508.050 89.2205.82089.7806.38090.3406.94090.9007.50091.4608.060 89.2305.83089.7906.39090.3506.95090.9107.51091.4708.070 89.2405.84089.8006.40090.3606.96090.9207.52091.4808.080 89.2505.85089.8106.41090.3706.97090.9307.53091.4908.090 91.5008.10092.0608.66092.6309.23093.1909.79093.75010.350 91.5108.11092.0708.67092.6409.24093.2009.80093.76010.360 91.5208.12092.0808.68092.6509.25093.2109.81093.77010.370 91.5308.13092.0908.69092.6609.26093.2209.82093.78010.380 91.5408.14092.1008.70092.6709.27093.2309.83093.79010.390 91.5508.15092.1108.71092.6809.28093.2409.84093.80010.400 91.5608.16092.1208.72092.6909.29093.2509.85093.81010.410 91.5708.17092.1308.73092.7009.30093.2609.86093.82010.420 91.5808.18092.1408.74092.7109.31093.2709.87093.83010.430 91.5908.19092.1508.75092.7209.32093.2809.88093.84010.440 91.6008.20092.1608.76092.7309.33093.2909.89093.85010.450 91.6108.21092.1708.77092.7409.34093.3009.90093.86010.460 91.6208.22092.1808.78092.7509.35093.3109.91093.87010.470 91.6308.23092.1908.79092.7609.36093.3209.92093.88010.480 91.6408.24092.2008.80092.7709.37093.3309.93093.89010.490 91.6508.25092.2108.81092.7809.38093.3409.94093.90010.500 91.6608.26092.2208.82092.7909.39093.3509.95093.91010.510 91.6708.27092.2308.83092.8009.40093.3609.96093.92010.520 91.6808.28092.2408.84092.8109.41093.3709.97093.93010.530 91.6908.29092.2508.85092.8209.42093.3809.98093.94010.540 91.7008.30092.2608.86092.8309.43093.3909.99093.95010.550 91.7108.31092.2708.87092.8409.44093.40010.00093.96010.560 91.7208.32092.2808.88092.8509.45093.41010.01093.97010.570 91.7308.33092.2908.89092.8609.46093.42010.02093.98010.580 91.7408.34092.3008.90092.8709.47093.43010.03093.99010.590 91.7508.35092.3108.91092.8809.48093.44010.04094.00010.600 91.7608.36092.3208.92092.8909.49093.45010.05094.01010.610 91.7708.37092.3308.93092.9009.50093.46010.06094.02010.620 91.7808.38092.3408.94092.9109.51093.47010.07094.03010.630 91.7908.39092.3508.95092.9209.52093.48010.08094.04010.640 91.8008.40092.3608.96092.9309.53093.49010.09094.05010.650 91.8108.41092.3708.97092.9409.54093.50010.10094.06010.660 91.8208.42092.3808.98092.9509.55093.51010.11094.07010.670 91.8308.43092.3908.99092.9609.56093.52010.12094.08010.680 91.8408.44092.4009.00092.9709.57093.53010.13094.09010.690 91.8508.45092.4109.01092.9809.58093.54010.14094.10010.700 91.8608.46092.4209.02092.9909.59093.55010.15094.11010.710 91.8708.47092.4309.03093.0009.60093.56010.16094.12010.720 91.8808.48092.4409.04093.0109.61093.57010.17094.13010.730 91.8908.49092.4509.05093.0209.62093.58010.18094.14010.740 91.9008.50092.4609.06093.0309.63093.59010.19094.15010.750 91.9108.51092.4709.07093.0409.64093.60010.20094.16010.760 91.9208.52092.4809.08093.0509.65093.61010.21094.17010.770 91.9308.53092.4909.09093.0609.66093.62010.22094.18010.780 91.9408.54092.5009.10093.0709.67093.63010.23094.19010.790 91.9508.55092.5109.11093.0809.68093.64010.24094.20010.800 91.9608.56092.5209.12093.0909.69093.65010.25094.21010.810 91.9708.57092.5309.13093.1009.70093.66010.26094.22010.820 91.9808.58092.5409.14093.1109.71093.67010.27094.23010.830 91.9908.59092.5509.15093.1209.72093.68010.28094.24010.840 92.0008.60092.5609.16093.1309.73093.69010.29094.25010.850 92.0108.61092.5709.17093.1409.74093.70010.30094.26010.860 92.0208.62092.5809.18093.1509.75093.71010.31094.27010.870 92.0308.63092.5909.19093.1609.76093.72010.32094.28010.880 92.0408.64092.6009.20093.1709.77093.73010.33094.29010.890 92.0508.65092.6109.21093.1809.78093.74010.34094.30010.900 92.6209.220 94.31010.91094.87011.47095.43012.03095.99012.59096.55013.150 94.32010.92094.88011.48095.44012.04096.00012.60096.56013.160 94.33010.93094.89011.49095.45012.05096.01012.61096.57013.170 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94.82011.42095.38011.98095.94012.54096.50013.10097.06013.660 94.83011.43095.39011.99095.95012.55096.51013.11097.07013.670 94.84011.44095.40012.00095.96012.56096.52013.12097.08013.680 94.85011.45095.41012.01095.97012.57096.53013.13097.09013.690 94.86011.46095.42012.02095.98012.58096.54013.14097.10013.700 97.11013.71097.67014.27098.23014.83098.79015.39099.35015.950 97.12013.72097.68014.28098.24014.84098.80015.40099.36015.960 97.13013.73097.69014.29098.25014.85098.81015.41099.37015.970 97.14013.74097.70014.30098.26014.86098.82015.42099.38015.980 97.15013.75097.71014.31098.27014.87098.83015.43099.39015.990 97.16013.76097.72014.32098.28014.88098.84015.44099.40016.000 97.17013.77097.73014.33098.29014.89098.85015.45099.41016.010 97.18013.78097.74014.34098.30014.90098.86015.46099.42016.020 97.19013.79097.75014.35098.31014.91098.87015.47099.43016.030 97.20013.80097.76014.36098.32014.92098.88015.48099.44016.040 97.21013.81097.77014.37098.33014.93098.89015.49099.45016.050 97.22013.82097.78014.38098.34014.94098.90015.50099.46016.060 97.23013.83097.79014.39098.35014.95098.91015.51099.47016.070 97.24013.84097.80014.40098.36014.96098.92015.52099.48016.080 97.25013.85097.81014.41098.37014.97098.93015.53099.49016.090 97.26013.86097.82014.42098.38014.98098.94015.54099.50016.100 97.27013.87097.83014.43098.39014.99098.95015.55099.51016.110 97.28013.88097.84014.44098.40015.00098.96015.56099.52016.120 97.29013.89097.85014.45098.41015.01098.97015.57099.53016.130 97.30013.90097.86014.46098.42015.02098.98015.58099.54016.140 97.31013.91097.87014.47098.43015.03098.99015.59099.55016.150 97.32013.92097.88014.48098.44015.04099.00015.60099.56016.160 97.33013.93097.89014.49098.45015.05099.01015.61099.57016.170 97.34013.94097.90014.50098.46015.06099.02015.62099.58016.180 97.35013.95097.91014.51098.47015.07099.03015.63099.59016.190 97.36013.96097.92014.52098.48015.08099.04015.64099.60016.200 97.37013.97097.93014.53098.49015.09099.05015.65099.61016.210 97.38013.98097.94014.54098.50015.10099.06015.66099.62016.220 97.39013.99097.95014.55098.51015.11099.07015.67099.63016.230 97.40014.00097.96014.56098.52015.12099.08015.68099.64016.240 97.41014.01097.97014.57098.53015.13099.09015.69099.65016.250 97.42014.02097.98014.58098.54015.14099.10015.70099.66016.260 97.43014.03097.99014.59098.55015.15099.11015.71099.67016.270 97.44014.04098.00014.60098.56015.16099.12015.72099.68016.280 97.45014.05098.01014.61098.57015.17099.13015.73099.69016.290 97.46014.06098.02014.62098.58015.18099.14015.74099.70016.300 97.47014.07098.03014.63098.59015.19099.15015.75099.71016.310 97.48014.08098.04014.64098.60015.20099.16015.76099.72016.320 97.49014.09098.05014.65098.61015.21099.17015.77099.73016.330 97.50014.10098.06014.66098.62015.22099.18015.78099.74016.340 97.51014.11098.07014.67098.63015.23099.19015.79099.75016.350 97.52014.12098.08014.68098.64015.24099.20015.80099.76016.360 97.53014.13098.09014.69098.65015.25099.21015.81099.77016.370 97.54014.14098.10014.70098.66015.26099.22015.82099.78016.380 97.55014.15098.11014.71098.67015.27099.23015.83099.79016.390 97.56014.16098.12014.72098.68015.28099.24015.84099.80016.400 97.57014.17098.13014.73098.69015.29099.25015.85099.81016.410 97.58014.18098.14014.74098.70015.30099.26015.86099.82016.420 97.59014.19098.15014.75098.71015.31099.27015.87099.83016.430 97.60014.20098.16014.76098.72015.32099.28015.88099.84016.440 97.61014.21098.17014.77098.73015.33099.29015.89099.85016.450 97.62014.22098.18014.78098.74015.34099.30015.90099.86016.460 97.63014.23098.19014.79098.75015.35099.31015.91099.87016.470 97.64014.24098.20014.80098.76015.36099.32015.92099.88016.480 97.65014.25098.21014.81098.77015.37099.33015.93099.89016.490 97.66014.26098.22014.82098.78015.38099.34015.94099.90016.500 99.91016.510100.15016.750100.39016.990100.63017.230100.87017.470 99.92016.520100.16016.760100.40017.000100.64017.240100.88017.480 99.93016.530100.17016.770100.41017.010100.65017.250100.89017.490 99.94016.540100.18016.780100.42017.020100.66017.260100.90017.500 99.95016.550100.19016.790100.43017.030100.67017.270100.91017.510 99.96016.560100.20016.800100.44017.040100.68017.280100.92017.520 99.97016.570100.21016.810100.45017.050100.69017.290100.93017.530 99.98016.580100.22016.820100.46017.060100.70017.300100.94017.540 99.99016.590100.23016.830100.47017.070100.71017.310100.95017.550 100.00016.600100.24016.840100.48017.080100.72017.320100.96017.560 100.01016.610100.25016.850100.49017.090100.73017.330100.97017.570 100.02016.620100.26016.860100.50017.100100.74017.340100.98017.580 100.03016.630100.27016.870100.51017.110100.75017.350100.99017.590 100.04016.640100.28016.880100.52017.120100.76017.360101.00017.600 100.05016.650100.29016.890100.53017.130100.77017.370101.01017.610 100.06016.660100.30016.900100.54017.140100.78017.380101.02017.620 100.07016.670100.31016.910100.55017.150100.79017.390101.03017.630 100.08016.680100.32016.920100.56017.160100.80017.400101.04017.640 100.09016.690100.33016.930100.57017.170100.81017.410101.05017.650 100.10016.700100.34016.940100.58017.180100.82017.420101.06017.660 100.11016.710100.35016.950100.59017.190100.83017.430101.07017.670 100.12016.720100.36016.960100.60017.200100.84017.440 100.13016.730100.37016.970100.61017.210100.85017.450 100.14016.740100.38016.980100.62017.220100.86017.460 - lei - Venitul lunar impozabilUnitățile 123456789 83.401-101.070123456789
TRANȘELE DE VENIT IMPOZABIL ȘI COTELE DE IMPOZIT
ce se vor aplica începând cu plata drepturilor salariale pentru luna aprilie 1996
Nivelul sumei prevăzute la art. 7 lit. c) din Legea nr. 32/1991 privind impozitul pe salarii, republicată în Monitorul Oficial al României, Partea I, nr. 19 din 26 ianuarie 1996, se stabilește, în temeiul art. 8 alin. 5 din lege, la 83.400 lei, iar suma prevăzută la art. 8 alin. 2 din lege este de 1.073.000 lei.
CALCULATORUL Nr. 1 pentru impozitul pe salarii aferent veniturilor realizate începând cu luna aprilie 1996
II. Tabelul impozitului la fiecare 10 lei, corespunzător tranșei de
venit impozabil, în care se încadrează salariul brut lunar
NOTĂ:
1. Calculatorul nr. 1 de impozit s-a elaborat distinct pentru venituri impozabile din 100 în 100 lei, precum și din 10 în 10 lei.
2. Calculul impozitului pe salarii se efectuează prin rotunjirea veniturilor impozabile lunare la 10 lei, prin neglijarea unităților în favoarea salariaților.
3. Impozitul pe salarii se calculează prin aditionarea sumelor prevăzute în tabelele I și II. Spre exemplu, la venitul impozabil de 322.818 lei, care se rotunjeste, potrivit pct. 1, la 322.810 lei, impozitul se calculează astfel: pentru suma de 322.800 lei se ia impozitul corespunzător din tabelul I, de 70.735 lei, la care se adauga impozitul de 3 lei din tabelul II, corespunzător zecilor de lei (10 lei) și transei de venit unde se încadrează suma de 322.810 lei. Impozitul datorat este de 70.738 (70.735 + 3) lei.
4. Precizam ca la venitul impozabil de peste 562.400 lei lunar, la impozitul de 147.427 lei se adauga un impozit de 40% pentru ceea ce depășește suma.
5. Partea din venitul impozabil de peste 1.073.000 lei lunar se impozitează cu cota de 60
CALCULATORUL Nr. 2 pentru impozitul pe venitul lunar realizat din salarii între 83.401 - 101.070 lei, la locul permanent de muncă
II. Tabelul impozitului calculat din leu în leu
% .
NOTĂ:
1. Calculatorul nr. 2 de impozit se aplică veniturilor lunare impozabile cuprinse între 83.401 - 101.070 lei realizate de salariații de la unitatea unde au funcția de baza [ art. 7 lit. c) coroborat cu art. 8 alin. 5 din Legea nr. 32/1991, republicată în Monitorul Oficial al României, Partea I, nr. 19 din 28 ianuarie 1996].
2. Calculatorul nr. 2 de impozit s-a elaborat distinct pentru veniturile lunare impozabile din 10 în 10 lei, precum și din leu în leu.
3. Impozitul pe salarii se calculează prin aditionarea sumelor prevăzute în tabelele I și II din calculatorul nr. 2. Spre exemplu, la venitul impozabil de 98.343 lei, impozitul se calculează astfel: pentru suma de 98.340 lei se ia impozitul corespunzător din tabelul I, de 14.940 lei, la care se adauga impozitul de 3 lei din tabelul II, corespunzător unităților (3 lei). Impozitul datorat este de 14.943 (14.940 + 3) lei.
4. Pentru veniturile lunare realizate din salarii de peste 101.070 lei, la locul permanent de muncă, impozitul se calculează pe baza calculatorului nr. 1.
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Sursă: legislatie.just.ro (Monitorul Oficial). Textul afișat este forma consolidată curentă.
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