HG nr. 801/1995
cu privire la indexarea salariilor pentru personalul din sectorul bugetar și din regiile autonome cu specific deosebit și la stabilirea valorii indexării medii pe salariat pentru regiile autonome și societățile comerciale cu capital majoritar de stat în trimestrul IV/1995
prezumat în vigoare
Legături cu alte acte
Ce face acest act
Are ca temei 1
- Legea nr. 1/1991 7 ianuarie 1991 privind protecția socială a șomerilor și reintegrarea lor profesională
Guvernul României hotărăște:
Articolul 1
Începând cu 1 octombrie 1995, salariile de baza, sporurile și indemnizațiile acordate în suma fixa personalului din sectorul bugetar se indexează cu un coeficient de 5% .
Salariul de baza corespunzător coeficientului de ierarhizare 1,00 devine, de la aceeași dată, 151.400 lei.
Articolul 2
Prevederile art. 1 se aplică în mod corespunzător și la regiile autonome cu specific deosebit la care salariile sunt aprobate prin hotărâri ale Guvernului.
Articolul 3
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.
Articolul 4
În aplicarea prevederilor
art. 2 alin. (2) din Ordonanța de urgenta a Guvernului nr. 1/1995
cu privire la condițiile de creștere a salariilor în anul 1995 la regii autonome și societăți comerciale cu capital majoritar de stat, asa cum a fost aprobată și modificată prin Legea nr. 66/1995, creșterea justificată a salariului mediu aferent lunii noiembrie 1994 ca urmare a indexării salariilor, începând cu 1 octombrie 1995, este de 49.500 lei lunar brut. Suma de 49.500 lei cuprinde valoarea indexării medii pe salariat de 17.600 lei lunar brut, corespunzătoare trimestrului II/1995, valoarea indexării medii pe salariat de 18.900 lei lunar brut, corespunzătoare trimestrului III/1995, și valoarea indexării medii pe salariat aferentă trimestrului IV/1995 de 13.000 lei lunar brut.
Indexarea salariilor la regii autonome și societăți comerciale cu capital majoritar de stat se va înscrie în suma rezultată din înmulțirea numărului de salariați cu 13.000 lei lunar brut, cu încadrarea în bugetele de venituri și cheltuieli aprobate.
Conducătorii societăților comerciale cu capital majoritar de stat, precum și cei ai regiilor autonome au obligația sa ia măsuri corespunzătoare pentru asigurarea acordării indexării salariilor în condițiile stabilite prin prezenta hotărâre, cu încadrarea în prevederile
Ordonanței de urgenta a Guvernului nr. 1/1995 , asa cum a fost aprobată și modificată prin Legea nr. 66/1995.
În situația în care indexarea nu poate fi acordată la data prevăzută din prezenta hotărâre din lipsa posibilităților financiare, conducătorul unității împreună cu sindicatele vor analiza cauzele care determina aceasta situație și vor stabili măsurile necesare pentru crearea posibilităților în vederea acordării indexării la o dată stabilită de comun acord. În cazul nesolutionarii problemei între manageri și sindicate, adunarea generală a acționarilor sau, după caz, consiliul de administrație va analiza și va decide asupra măsurilor care se impun.
Articolul 5
Ajutorul de șomaj pentru somerii aflați în plata la data de 30 septembrie 1995, 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 octombrie 1995, indexat cu coeficientul de 5% .
Pentru persoanele cărora li s-a deschis 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.
Articolul 6
Noile transe de venituri lunare impozabile care se aplică începând cu drepturile salariale ale lunii octombrie 1995 sunt cele prevăzute în anexa, care face parte integrantă din prezenta hotărâre.
Articolul 7
În aplicarea prevederilor prezentei hotărâri, Ministerul Muncii și Protecției Sociale și Ministerul Finanțelor pot emite precizări.
Articolul 8
Prevederile prezentei hotărâri se recomanda să se aplice în mod corespunzător și societăților comerciale cu capital majoritar privat, precum și organizațiilor cooperatiste și obștești, în scopul protecției sociale a salariaților.
PRIM-MINISTRU NICOLAE VACAROIU Contrasemnează: Ministru de stat, ministrul muncii și protecției sociale, Dan Mircea Popescu Ministru de stat, ministrul finanțelor, Florin Georgescu
Anexa TRANȘELE DE VENIT IMPOZABIL ȘI COTELE DE IMPOZIT
care se vor aplica începând cu plata drepturilor
salariale pentru luna octombrie 1995
Venit lunar impozabil - lei -
Impozit lunar - lei -
până la 9.000
5%
9.001 - 9.900
450 + 8% pentru ceea ce depășește 9.000
9.901 - 13.300
522 + 14% pentru ceea ce depășește 9.900
13.301 - 22.700
998 + 17% pentru ceea ce depășește 13.300
22.701 - 37.000
2.596 + 18% pentru ceea ce depășește 22.700
37.001 - 55.300
5.170 + 19% pentru ceea ce depășește 37.000
55.301 - 93.400
8.647 + 20% pentru ceea ce depășește 55.300
93.401 - 130.300
16.267 + 21% pentru ceea ce depășește 93.400
130.301 - 185.200
24.016 + 22% pentru ceea ce depășește 130.300
185.201 - 277.700
36.094 + 25% pentru ceea ce depășește 185.200
277.701 - 371.200
59.219 + 28% pentru ceea ce depășește 277.700
371.201 - 463.400
85.399 + 32% pentru ceea ce depășește 371.200
463.401 - 530.600
114.903 + 36% pentru ceea ce depășește 463.400
peste 530.600
139.095 + 40% pentru ceea ce depășește 530.600
Nivelul sumei prevăzute la
art. I pct. 9 din Ordonanța Guvernului nr. 17/1995
pentru modificarea și completarea
privind impozitul pe salarii, republicată, se stabilește la 78.700 lei, iar suma prevăzută la
art. 7 alin. 2 din Legea nr. 32/1991 , republicată, este de 1.012.300 lei.
CALCULATORUL Nr. 1
pentru impozitul pe salarii aferent veniturilor
realizate începând cu luna octombrie 1995
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
100
5
200
260
300
578
400
1.355
500
2.222
200
10
300
265
400
592
500
1.372
600
2.239
300
15
400
270
500
606
600
1.389
700
2.256
400
20
500
275
600
620
700
1.406
800
2.273
500
25
600
280
700
634
800
1.423
900
2.290
600
30
700
285
800
648
900
1.440
21.000
2.307
700
35
800
290
900
662
16.000
1.457
100
2.324
800
40
900
295
11.000
676
100
1.474
200
2.341
900
45
6.000
300
100
690
200
1.491
300
2.358
1.000
50
100
305
200
704
300
1.508
400
2.375
100
55
200
310
300
718
400
1.525
500
2.392
200
60
300
315
400
732
500
1.542
600
2.409
300
65
400
320
500
746
600
1.559
700
2.426
400
70
500
325
600
760
700
1.576
800
2.443
500
75
600
330
700
774
800
1.593
900
2.460
600
80
700
335
800
788
900
1.610
22.000
2.477
700
85
800
340
900
802
17.000
1.627
100
2.494
800
90
900
345
12.000
816
100
1.644
200
2.511
900
95
7.000
350
100
830
200
1.661
300
2.528
2.000
100
100
355
200
844
300
1.678
400
2.545
100
105
200
360
300
858
400
1.695
500
2.562
200
110
300
365
400
872
500
1.712
600
2.579
300
115
400
370
500
886
600
1.729
700
2.596
400
120
500
375
600
900
700
1.746
800
2.614
500
125
600
380
700
914
800
1.763
900
2.632
600
130
700
385
800
928
900
1.780
23.000
2.650
700
135
800
390
900
942
18.000
1.797
100
2.668
800
140
900
395
13.000
956
100
1.814
200
2.686
900
145
8.000
400
100
970
200
1.831
300
2.704
3.000
150
100
405
200
984
300
1.848
400
2.722
100
155
200
410
300
998
400
1.865
500
2.740
200
160
300
415
400
1.015
500
1.882
600
2.758
300
165
400
420
500
1.032
600
1.899
700
2.776
400
170
500
425
600
1.049
700
1.916
800
2.794
500
175
600
430
700
1.066
800
1.933
900
2.812
600
180
700
435
800
1.083
900
1.950
24.000
2.830
700
185
800
440
900
1.100
19.000
1.967
100
2.848
800
190
900
445
14.000
1.117
100
1.984
200
2.866
900
195
9.000
450
100
1.134
200
2.001
300
2.884
4.000
200
100
458
200
1.151
300
2.018
400
2.902
100
205
200
466
300
1.168
400
2.035
500
2.920
200
210
300
474
400
1.185
500
2.052
600
2.938
300
215
400
482
500
1.202
600
2.069
700
2.956
400
220
500
490
600
1.219
700
2.086
800
2.974
500
225
600
498
700
1.236
800
2.103
900
2.992
600
230
700
506
800
1.253
900
2.120
25.000
3.010
700
235
800
514
900
1.270
20.000
2.137
100
3.028
800
240
900
522
15.000
1.287
100
2.154
200
3.046
900
245
10.000
536
100
1.304
200
2.171
300
3.064
5.000
250
100
550
200
1.321
300
2.188
400
3.082
100
255
200
564
300
1.338
400
2.205
500
3.100
600
3.118
200
4.126
700
5.116
200
6.158
700
7.203
700
3.136
300
4.144
800
5.134
300
6.177
800
7.222
800
3.154
400
4.162
900
5.152
400
6.196
900
7.241
900
3.172
500
4.180
37.000
5.170
500
6.215
48.000
7.260
26.000
3.190
600
4.198
100
5.189
600
6.234
100
7.279
100
3.208
700
4.216
200
5.208
700
6.253
200
7.298
200
3.226
800
4.234
300
5.227
800
6.272
300
7.317
300
3.244
900
4.252
400
5.246
900
6.291
400
7.336
400
3.262
32.000
4.270
500
5.265
43.000
6.310
500
7.355
500
3.280
100
4.288
600
5.284
100
6.329
600
7.374
600
3.298
200
4.306
700
5.303
200
6.348
700
7.393
700
3.316
300
4.324
800
5.322
300
6.367
800
7.412
800
3.334
400
4.342
900
5.341
400
6.386
900
7.431
900
3.352
500
4.360
38.000
5.360
500
6.405
49.000
7.450
27.000
3.370
600
4.378
100
5.379
600
6.424
100
7.469
100
3.388
700
4.396
200
5.398
700
6.443
200
7.488
200
3.406
800
4.414
300
5.417
800
6.462
300
7.507
300
3.424
900
4.432
400
5.436
900
6.481
400
7.526
400
3.442
33.000
4.450
500
5.455
44.000
6.500
500
7.545
500
3.460
100
4.468
600
5.474
100
6.519
600
7.564
600
3.478
200
4.486
700
5.493
200
6.538
700
7.583
700
3.496
300
4.504
800
5.512
300
6.557
800
7.602
800
3.514
400
4.522
900
5.531
400
6.576
900
7.621
900
3.532
500
4.540
39.000
5.550
500
6.595
50.000
7.640
28.000
3.550
600
4.558
100
5.569
600
6.614
100
7.659
100
3.568
700
4.576
200
5.588
700
6.633
200
7.678
200
3.586
800
4.594
300
5.607
800
6.652
300
7.697
300
3.604
900
4.612
400
5.626
900
6.671
400
7.716
400
3.622
34.000
4.630
500
5.645
45.000
6.690
500
7.735
500
3.640
100
4.648
600
5.664
100
6.709
600
7.754
600
3.658
200
4.666
700
5.683
200
6.728
700
7.773
700
3.676
300
4.684
800
5.702
300
6.747
800
7.792
800
3.694
400
4.702
900
5.721
400
6.766
900
7.811
900
3.712
500
4.720
40.000
5.740
500
6.785
51.000
7.830
29.000
3.730
600
4.738
100
5.759
600
6.804
100
7.849
100
3.748
700
4.756
200
5.778
700
6.823
200
7.868
200
3.766
800
4.774
300
5.797
800
6.842
300
7.887
300
3.784
900
4.792
400
5.816
900
6.861
400
7.906
400
3.802
35.000
4.810
500
5.835
46.000
6.880
500
7.925
500
3.820
100
4.828
600
5.854
100
6.899
600
7.944
600
3.838
200
4.846
700
5.873
200
6.918
700
7.963
700
3.856
300
4.864
800
5.892
300
6.937
800
7.982
800
3.874
400
4.882
900
5.911
400
6.956
900
8.001
900
3.892
500
4.900
41.000
5.930
500
6.975
52.000
8.020
30.000
3.910
600
4.918
100
5.949
600
6.994
100
8.039
100
3.928
700
4.936
200
5.968
700
7.013
200
8.058
200
3.946
800
4.954
300
5.987
800
7.032
300
8.077
300
3.964
900
4.972
400
6.006
900
7.051
400
8.096
400
3.982
36.000
4.990
500
6.025
47.000
7.070
500
8.115
500
4.000
100
5.008
600
6.044
100
7.089
600
8.134
600
4.018
200
5.026
700
6.063
200
7.108
700
8.153
700
4.036
300
5.044
800
6.082
300
7.127
800
8.172
800
4.054
400
5.062
900
6.101
400
7.146
900
8.191
900
4.072
500
5.080
42.000
6.120
500
7.165
53.000
8.210
31.000
4.090
600
5.098
100
6.139
600
7.184
100
8.229
100
4.108
200
8.248
800
9.347
300
10.447
800
11.547
300
12.647
300
8.267
900
9.367
400
10.467
900
11.567
400
12.667
400
8.286
59.000
9.387
500
10.487
70.000
11.587
500
12.687
500
8.305
100
9.407
600
10.507
100
11.607
600
12.707
600
8.324
200
9.427
700
10.527
200
11.627
700
12.727
700
8.343
300
9.447
800
10.547
300
11.647
800
12.747
800
8.362
400
9.467
900
10.567
400
11.667
900
12.767
900
8.381
500
9.487
65.000
10.587
500
11.687
76.000
12.787
54.000
8.400
600
9.507
100
10.607
600
11.707
100
12.807
100
8.419
700
9.527
200
10.627
700
11.727
200
12.827
200
8.438
800
9.547
300
10.647
800
11.747
300
12.847
300
8.457
900
9.567
400
10.667
900
11.767
400
12.867
400
8.476
60.000
9.587
500
10.687
71.000
11.787
500
12.887
500
8.495
100
9.607
600
10.707
100
11.807
600
12.907
600
8.514
200
9.627
700
10.727
200
11.827
700
12.927
700
8.583
300
9.647
800
10.747
300
11.847
800
12.947
800
8.552
400
9.667
900
10.767
400
11.867
900
12.967
900
8.571
500
9.687
66.000
10.787
500
11.887
77.000
12.987
55.000
8.590
600
9.707
100
10.807
600
11.907
100
13.007
100
8.609
700
9.727
200
10.827
700
11.927
200
13.027
200
8.628
800
9.747
300
10.847
800
11.947
300
13.047
300
8.647
900
9.767
400
10.867
900
11.967
400
13.067
400
8.667
61.000
9.787
500
10.887
72.000
11.987
500
13.087
500
8.687
100
9.807
600
10.907
100
12.007
600
13.107
600
8.707
200
9.827
700
10.927
200
12.027
700
13.127
700
8.727
300
9.847
800
10.947
300
12.047
800
13.147
800
8.747
400
9.867
900
10.967
400
12.067
900
13.167
900
8.767
500
9.887
67.000
10.987
500
12.087
78.000
13.187
56.000
8.787
600
9.907
100
11.007
600
12.107
100
13.207
100
8.807
700
9.927
200
11.027
700
12.127
200
13.227
200
8.827
800
9.947
300
11.047
800
12.147
300
13.247
300
8.847
900
9.967
400
11.067
900
12.167
400
13.267
400
8.867
62.000
9.987
500
11.087
73.000
12.187
500
13.287
500
8.887
100
10.007
600
11.107
100
12.207
600
13.307
600
8.907
200
10.027
700
11.127
200
12.227
700
13.327
700
8.927
300
10.047
800
11.147
300
12.247
800
13.347
800
8.947
400
10.067
900
11.167
400
12.267
900
13.367
900
8.967
500
10.187
68.000
11.187
500
12.287
79.000
13.387
57.000
8.987
600
10.107
100
11.207
600
12.307
100
13.407
100
9.007
700
10.127
200
11.227
700
12.327
200
13.427
200
9.027
800
10.147
300
11.247
800
12.347
300
13.447
300
9.047
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800
112.151
300
113.911
800
115.767
900
108.663
400
110.423
900
112.183
400
113.943
900
115.803
466.000
115.839
500
117.819
477.000
119.799
500
121.779
488.000
123.759
100
115.875
600
117.855
100
119.835
600
121.815
100
123.795
200
115.911
700
117.891
200
119.871
700
121.851
200
123.831
300
115.947
800
117.927
300
119.907
800
121.887
300
123.867
400
115.983
900
117.963
400
119.943
900
121.923
400
123.903
500
116.019
472.000
117.999
500
119.979
483.000
121.959
500
123.939
600
116.055
100
118.035
600
120.015
100
121.995
600
123.975
700
116.091
200
118.071
700
120.051
200
122.031
700
124.011
800
116.127
300
118.107
800
120.087
300
122.067
800
124.047
900
116.163
400
118.143
900
120.123
400
122.103
900
124.083
467.000
116.199
500
118.179
478.000
120.159
500
122.139
489.000
124.119
100
116.235
600
118.215
100
120.195
600
122.175
100
124.155
200
116.271
700
118.251
200
120.231
700
122.211
200
124.191
300
116.307
800
118.287
300
120.267
800
122.247
300
124.227
400
116.343
900
118.323
400
120.303
900
122.283
400
124.263
500
116.379
473.000
118.359
500
120.339
484.000
122.319
500
124.299
600
116.415
100
118.395
600
120.375
100
122.355
600
124.335
700
116.451
200
118.431
700
120.411
200
122.391
700
124.371
800
116.487
300
118.467
800
120.447
300
122.427
800
124.407
900
116.523
400
118.503
900
120.483
400
122.463
900
124.443
468.000
116.559
500
118.539
479.000
120.519
500
122.499
490.000
124.479
100
116.595
600
118.575
100
120.555
600
122.535
100
124.515
200
116.631
700
118.611
200
120.591
700
122.571
200
124.551
300
116.667
800
118.647
300
120.627
800
122.607
300
124.587
400
116.703
900
118.683
400
120.663
900
122.643
400
124.623
500
116.739
474.000
118.719
500
120.699
485.000
122.679
500
124.659
600
116.775
100
118.755
600
120.735
100
122.715
600
124.695
700
116.811
200
118.791
700
120.771
200
122.751
700
124.731
800
116.847
300
118.827
800
120.807
300
122.787
800
124.767
900
116.883
400
118.863
900
120.843
400
122.823
900
124.803
469.000
116.919
500
118.899
480.000
120.879
500
122.859
491.000
124.839
100
116.955
600
118.935
100
120.915
600
122.895
100
124.875
200
116.991
700
118.971
200
120.951
700
122.931
200
124.911
300
117.027
800
119.007
300
120.987
800
122.967
300
124.947
400
117.063
900
119.043
400
121.023
900
123.003
400
124.983
500
117.099
475.000
119.079
500
121.059
486.000
123.039
500
125.019
600
117.135
100
119.115
600
121.095
100
123.075
600
125.055
700
117.171
200
119.151
700
121.131
200
123.111
700
125.091
800
117.207
300
119.187
800
121.167
300
123.147
800
125.127
900
117.243
400
119.223
900
121.203
400
123.183
900
125.163
470.000
117.279
500
119.259
481.000
121.239
500
123.219
492.000
125.199
100
117.315
600
119.295
100
121.275
600
123.255
100
125.235
200
117.351
700
119.331
200
121.311
700
123.291
200
125.271
300
117.387
800
119.367
300
121.347
800
123.327
300
125.307
400
117.423
900
119.403
400
121.383
900
123.363
400
125.343
500
117.459
476.000
119.439
500
121.419
487.000
123.399
500
125.379
600
117.495
100
119.475
600
121.455
100
123.435
600
125.415
700
117.531
200
119.511
700
121.491
200
123.471
700
125.451
800
117.567
300
119.547
800
121.527
300
123.507
800
125.487
900
117.603
400
119.583
900
121.563
400
123.543
900
125.523
471.000
117.639
500
119.619
482.000
121.599
500
123.579
493.000
125.559
100
117.675
600
119.655
100
121.635
600
123.615
100
125.595
200
117.711
700
119.691
200
121.671
700
123.651
200
125.631
300
117.747
800
119.727
300
121.707
800
123.687
300
125.667
400
117.783
900
119.763
400
121.743
900
123.723
400
125.703
500
125.739
600
125.775
300
127.827
800
129.807
300
131.787
800
133.767
700
125.811
400
127.863
900
129.843
400
131.823
900
133.803
800
125.847
500
127.899
505.000
129.879
500
131.859
516.000
133.839
900
125.883
600
127.935
100
129.915
600
131.895
100
133.875
494.000
125.919
700
127.971
200
129.951
700
131.931
200
133.911
100
125.955
800
128.007
300
129.987
800
131.967
300
133.947
200
125.991
900
128.043
400
130.023
900
132.003
400
133.983
300
126.027
500.000
128.079
500
130.059
511.000
132.039
500
134.019
400
126.063
100
128.115
600
130.095
100
132.075
600
134.055
500
126.099
200
128.151
700
130.131
200
132.111
700
134.091
600
126.135
300
128.187
800
130.167
300
132.147
800
134.127
700
126.171
400
128.223
900
130.203
400
132.183
900
134.163
800
126.207
500
128.259
506.000
130.239
500
132.219
517.000
134.199
900
126.243
600
128.295
100
130.275
600
132.255
100
134.235
495.000
126.279
700
128.331
200
130.311
700
132.291
200
134.271
100
126.315
800
128.367
300
130.347
800
132.327
300
134.307
200
126.351
900
128.403
400
130.383
900
132.363
400
134.343
300
126.387
501.000
128.439
500
130.419
512.000
132.399
500
134.379
400
126.423
100
128.475
600
130.455
100
132.435
600
134.415
500
126.459
200
128.511
700
130.491
200
132.471
700
134.451
600
126.495
300
128.547
800
130.527
300
132.507
800
134.487
700
126.531
400
128.583
900
130.563
400
132.543
900
134.523
800
126.567
500
128.619
507.000
130.599
500
132.579
518.000
134.559
900
126.603
600
128.655
100
130.635
600
132.615
100
134.595
496.000
126.639
700
128.691
200
130.671
700
132.651
200
134.631
100
126.675
800
128.727
300
130.707
800
132.687
300
134.667
200
126.711
900
128.763
400
130.743
900
132.723
400
134.703
300
126.747
502.000
128.799
500
130.779
513.000
132.759
500
134.739
400
126.783
100
128.835
600
130.815
100
132.795
600
134.775
500
126.819
200
128.871
700
130.851
200
132.831
700
134.811
600
126.855
300
128.907
800
130.887
300
132.867
800
134.847
700
126.891
400
128.943
900
130.923
400
132.903
900
134.883
800
126.927
500
128.979
508.000
130.959
500
132.939
519.000
134.919
900
126.963
600
129.015
100
130.995
600
132.975
100
134.955
497.000
126.999
700
129.051
200
131.031
700
133.011
200
134.991
100
127.035
800
129.087
300
131.067
800
133.047
300
135.027
200
127.071
900
129.123
400
131.103
900
133.083
400
135.063
300
127.107
503.000
129.159
500
131.139
514.000
133.119
500
135.099
400
127.143
100
129.195
600
131.175
100
133.155
600
135.135
500
127.179
200
129.231
700
131.211
200
133.191
700
135.171
600
127.215
300
129.267
800
131.247
300
133.227
800
135.207
700
127.251
400
129.303
900
131.283
400
133.263
900
135.243
800
127.287
500
129.339
509.000
131.319
500
133.299
520.000
135.279
900
127.323
600
129.375
100
131.355
600
133.335
100
135.315
498.000
127.359
700
129.411
200
131.391
700
133.371
200
135.351
100
127.395
800
129.447
300
131.427
800
133.407
300
135.387
200
127.431
900
129.483
400
131.463
900
133.443
400
135.423
300
127.467
504.000
129.519
500
131.499
515.000
133.479
500
135.459
400
127.503
100
129.555
600
131.535
100
133.515
600
135.495
500
127.539
200
129.591
700
131.571
200
133.551
700
135.531
600
127.575
300
129.627
800
131.607
300
133.587
800
135.567
700
127.611
400
129.663
900
131.643
400
133.623
900
135.603
800
127.647
500
129.699
510.000
131.679
500
133.659
521.000
135.639
900
127.683
600
129.735
100
131.715
600
133.695
100
135.675
499.000
127.719
700
129.771
200
131.751
700
133.731
200
135.711
100
127.755
300
135.747
200
127.791
400
135.783
200
136.431
525.000
137.079
800
137.727
700
138.411
500
135.819
300
136.467
100
137.115
900
137.763
800
138.447
600
135.855
400
136.503
200
137.151
527.000
137.799
900
138.483
700
135.891
500
136.539
300
137.187
100
137.835
529.000
138.519
800
135.927
600
136.575
400
137.223
200
137.871
100
138.555
900
135.963
700
136.611
500
137.259
300
137.907
200
138.591
522.000
135.999
800
136.647
600
137.295
400
137.943
300
138.627
100
136.035
900
136.683
700
137.331
500
137.979
400
138.663
200
136.071
524.000
136.719
800
137.367
600
138.015
500
138.699
300
136.107
100
136.755
900
137.403
700
138.051
600
138.735
400
136.143
200
136.791
526.000
137.439
800
138.087
700
138.771
500
136.179
300
136.827
100
137.475
900
138.123
800
138.807
600
136.215
400
136.863
200
137.511
528.000
138.159
900
138.843
700
136.251
500
136.899
300
137.547
100
138.195
530.000
138.879
800
136.287
600
136.935
400
137.583
200
138.231
100
138.915
900
136.323
700
136.971
500
137.619
300
138.267
200
138.951
523.000
136.359
800
137.007
600
137.655
400
138.303
300
138.987
100
136.395
900
137.043
700
137.691
500
138.339
400
139.023
600
138.375
500
139.059
600
139.095
- lei -
Intervalul de venit
Zecile de lei
10
20
30
40
50
60
70
80
90
1 - 009.000
0
1
1
2
2
3
3
4
4
9.001 - 009.900
1
2
2
3
4
5
6
6
7
9.901 - 013.300
1
3
4
6
7
8
10
11
13
13.301 - 022.700
2
3
5
7
8
10
12
14
15
22.701 - 037.000
2
4
5
7
9
11
13
14
16
37.001 - 055.300
2
4
6
8
9
11
13
15
17
55.301 - 093.400
2
4
6
8
10
12
14
16
18
93.401 - 130.300
2
4
6
8
10
13
15
17
19
130.301 - 185.200
2
4
7
9
11
13
15
18
20
185.201 - 277.700
2
5
7
10
12
15
17
20
22
277.701 - 371.200
3
6
8
11
14
17
20
22
25
371.201 - 463.400
3
6
10
13
16
19
22
26
29
463.401 - 530.600
4
7
11
14
18
22
25
29
32
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 288.732 lei, care se rotunjeste, potrivit pct. 1, la 288.730 lei, impozitul se calculează astfel: pentru suma de 288.700 lei se ia impozitul corespunzător din tabelul I, de 62.299 lei, la care se adauga impozitul de 8 lei din tabelul II, corespunzător zecilor de lei (30 lei) și transei de venit unde se încadrează suma de 288.730 lei. Impozitul datorat este de 62.307 (62.299 + 8) lei.
4. Precizam ca la venitul impozabil peste 530.600 lei lunar, la impozitul de 139.095 lei se adauga un impozit de 40% pentru ceea ce depășește suma.
5. Partea din venitul impozabil de peste 1.012.600 lei lunar se impozitează cu cota de 60% .
CALCULATORUL Nr. 2
pentru impozitul pe venitul lunar realizat din salarii
între 78.701 - 95.380 lei, la locul permanent de muncă
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
1-78.700
SCUTIT
79.220
520
79.740
1.040
80.260
1.560
80.780
2.080
78.710
10
79.230
530
79.750
1.050
80.270
1.570
80.790
2.090
78.720
20
79.240
540
79.760
1.060
80.280
1.580
80.800
2.100
78.730
30
79.250
550
79.770
1.070
80.290
1.590
80.810
2.110
78.740
40
79.260
560
79.780
1.080
80.300
1.600
80.820
2.120
78.750
50
79.270
570
79.790
1.090
80.310
1.610
80.830
2.130
78.760
60
79.280
580
79.800
1.100
80.320
1.620
80.840
2.140
78.770
70
79.290
590
79.810
1.110
80.330
1.630
80.850
2.150
78.780
80
79.300
600
79.820
1.120
80.340
1.640
80.860
2.160
78.790
90
79.310
610
79.830
1.130
80.350
1.650
80.870
2.170
78.800
100
79.320
620
79.840
1.140
80.360
1.660
80.880
2.180
78.810
110
79.330
630
79.850
1.150
80.370
1.670
80.890
2.190
78.820
120
79.340
640
79.860
1.160
80.380
1.680
80.900
2.200
78.830
130
79.350
650
79.870
1.170
80.390
1.690
80.910
2.210
78.840
140
79.360
660
79.880
1.180
80.400
1.700
80.920
2.220
78.850
150
79.370
670
79.890
1.190
80.410
1.710
80.930
2.230
78.860
160
79.380
680
79.900
1.200
80.420
1.720
80.940
2.240
78.870
170
79.390
690
79.910
1.210
80.430
1.730
80.950
2.250
78.880
180
79.400
700
79.920
1.220
80.440
1.740
80.960
2.260
78.890
190
79.410
710
79.930
1.230
80.450
1.750
80.970
2.270
78.900
200
79.420
720
79.940
1.240
80.460
1.760
80.980
2.280
78.910
210
79.430
730
79.950
1.250
80.470
1.770
80.990
2.290
78.920
220
79.440
740
79.960
1.260
80.480
1.780
81.000
2.300
78.930
230
79.450
750
79.970
1.270
80.490
1.790
81.010
2.310
78.940
240
79.460
760
79.980
1.280
80.500
1.800
81.020
2.320
78.950
250
79.470
770
79.990
1.290
80.510
1.810
81.030
2.330
78.960
260
79.480
780
80.000
1.300
80.520
1.820
81.040
2.340
78.970
270
79.490
790
80.010
1.310
80.530
1.830
81.050
2.350
78.980
280
79.500
800
80.020
1.320
80.540
1.840
81.060
2.360
78.990
290
79.510
810
80.030
1.330
80.550
1.850
81.070
2.370
79.000
300
79.520
820
80.040
1.340
80.560
1.860
81.080
2.380
79.010
310
79.530
830
80.050
1.350
80.570
1.870
81.090
2.390
79.020
320
79.540
840
80.060
1.360
80.580
1.880
81.100
2.400
79.030
330
79.550
850
80.070
1.370
80.590
1.890
81.110
2.410
79.040
340
79.560
860
80.080
1.380
80.600
1.900
81.120
2.420
79.050
350
79.570
870
80.090
1.390
80.610
1.910
81.130
2.430
79.060
360
79.580
880
80.100
1.400
80.620
1.920
81.140
2.440
79.070
370
79.590
890
80.110
1.410
80.630
1.930
81.150
2.450
79.080
380
79.600
900
80.120
1.420
80.640
1.940
81.160
2.460
79.090
390
79.610
910
80.130
1.430
80.650
1.950
81.170
2.470
79.100
400
79.620
920
80.140
1.440
80.660
1.960
81.180
2.480
79.110
410
79.630
930
80.150
1.450
80.670
1.970
81.190
2.490
79.120
420
79.640
940
80.160
1.460
80.680
1.980
81.200
2.500
79.130
430
79.650
950
80.170
1.470
80.690
1.990
81.210
2.510
79.140
440
79.660
960
80.180
1.480
80.700
2.000
81.220
2.520
79.150
450
79.670
970
80.190
1.490
80.710
2.010
81.230
2.530
79.160
460
79.680
980
80.200
1.500
80.720
2.020
81.240
2.540
79.170
470
79.690
990
80.210
1.510
80.730
2.030
81.250
2.550
79.180
480
79.700
1.000
80.220
1.520
80.740
2.040
81.260
2.560
79.190
490
79.710
1.010
80.230
1.530
80.750
2.050
81.270
2.570
79.200
500
79.720
1.020
80.240
1.540
80.760
2.060
81.280
2.580
79.210
510
79.730
1.030
80.250
1.550
80.770
2.070
81.290
2.590
81.300
2.600
81.860
3.160
82.420
3.720
82.980
4.280
83.540
4.840
81.310
2.610
81.870
3.170
82.430
3.730
82.990
4.290
83.550
4.850
81.320
2.620
81.880
3.180
82.440
3.740
83.000
4.300
83.560
4.860
81.330
2.630
81.890
3.190
82.450
3.750
83.010
4.310
83.570
4.870
81.340
2.640
81.900
3.200
82.460
3.760
83.020
4.320
83.580
4.880
81.350
2.650
81.910
3.210
82.470
3.770
83.030
4.330
83.590
4.890
81.360
2.660
81.920
3.220
82.480
3.780
83.040
4.340
83.600
4.900
81.370
2.670
81.930
3.230
82.490
3.790
83.050
4.350
83.610
4.910
81.380
2.680
81.940
3.240
82.500
3.800
83.060
4.360
83.620
4.920
81.390
2.690
81.950
3.250
82.510
3.810
83.070
4.370
83.630
4.930
81.400
2.700
81.960
3.260
82.520
3.820
83.080
4.380
83.640
4.940
81.410
2.710
81.970
3.270
82.530
3.830
83.090
4.390
83.650
4.950
81.420
2.720
81.980
3.280
82.540
3.840
83.100
4.400
83.660
4.960
81.430
2.730
81.990
3.290
82.550
3.850
83.110
4.410
83.670
4.970
81.440
2.740
82.000
3.300
82.560
3.860
83.120
4.420
83.680
4.980
81.450
2.750
82.010
3.310
82.570
3.870
83.130
4.430
83.690
4.990
81.460
2.760
82.020
3.320
82.580
3.880
83.140
4.440
83.700
5.000
81.470
2.770
82.030
3.330
82.590
3.890
83.150
4.450
83.710
5.010
81.480
2.780
82.040
3.340
82.600
3.900
83.160
4.460
83.720
5.020
81.490
2.790
82.050
3.350
82.610
3.910
83.170
4.470
83.730
5.030
81.500
2.800
82.060
3.360
82.620
3.920
83.180
4.480
83.740
5.040
81.510
2.810
82.070
3.370
82.630
3.930
83.190
4.490
83.750
5.050
81.520
2.820
82.080
3.380
82.640
3.940
83.200
4.500
83.760
5.060
81.530
2.830
82.090
3.390
82.650
3.950
83.210
4.510
83.770
5.070
81.540
2.840
82.100
3.400
82.660
3.960
83.220
4.520
83.780
5.080
81.550
2.850
82.110
3.410
82.670
3.970
83.230
4.530
83.790
5.090
81.560
2.860
82.120
3.420
82.680
3.980
83.240
4.540
83.800
5.100
81.570
2.870
82.130
3.430
82.690
3.990
83.250
4.550
83.810
5.110
81.580
2.880
82.140
3.440
82.700
4.000
83.260
4.560
83.820
5.120
81.590
2.890
82.150
3.450
82.710
4.010
83.270
4.570
83.830
5.130
81.600
2.900
82.160
3.460
82.720
4.020
83.280
4.580
83.840
5.140
81.610
2.910
82.170
3.470
82.730
4.030
83.290
4.590
83.850
5.150
81.620
2.920
82.180
3.480
82.740
4.040
83.300
4.600
83.860
5.160
81.630
2.930
82.190
3.490
82.750
4.050
83.310
4.610
83.870
5.170
81.640
2.940
82.200
3.500
82.760
4.060
83.320
4.620
83.880
5.180
81.650
2.950
82.210
3.510
82.770
4.070
83.330
4.630
83.890
5.190
81.660
2.960
82.220
3.520
82.780
4.080
83.340
4.640
83.900
5.200
81.670
2.970
82.230
3.530
82.790
4.090
83.350
4.650
83.910
5.210
81.680
2.980
82.240
3.540
82.800
4.100
83.360
4.660
83.920
5.220
81.690
2.990
82.250
3.550
82.810
4.110
83.370
4.670
83.930
5.230
81.700
3.000
82.260
3.560
82.820
4.120
83.380
4.680
83.940
5.240
81.710
3.010
82.270
3.570
82.830
4.130
83.390
4.690
83.950
5.250
81.720
3.020
82.280
3.580
82.840
4.140
83.400
4.700
83.960
5.260
81.730
3.030
82.290
3.590
82.850
4.150
83.410
4.710
83.970
5.270
81.740
3.040
82.300
3.600
82.860
4.160
83.420
4.720
83.980
5.280
81.750
3.050
82.310
3.610
82.870
4.170
83.430
4.730
83.990
5.290
81.760
3.060
82.320
3.620
82.880
4.180
83.440
4.740
84.000
5.300
81.770
3.070
82.330
3.630
82.890
4.190
83.450
4.750
84.010
5.310
81.780
3.080
82.340
3.640
82.900
4.200
83.460
4.760
84.020
5.320
81.790
3.090
82.350
3.650
82.910
4.210
83.470
4.770
84.030
5.330
81.800
3.100
82.360
3.660
82.920
4.220
83.480
4.780
84.040
5.340
81.810
3.110
82.370
3.670
82.930
4.230
83.490
4.790
84.050
5.350
81.820
3.120
82.380
3.680
82.940
4.240
83.500
4.800
84.060
5.360
81.830
3.130
82.390
3.690
82.950
4.250
83.510
4.810
84.070
5.370
81.840
3.140
82.400
3.700
82.960
4.260
83.520
4.820
84.080
5.380
81.850
3.150
82.410
3.710
82.970
4.270
83.530
4.830
84.090
5.390
84.100
5.400
84.660
5.960
85.220
6.520
85.780
7.080
86.340
7.640
84.110
5.410
84.670
5.970
85.230
6.530
85.790
7.090
86.350
7.650
84.120
5.420
84.680
5.980
85.240
6.540
85.800
7.100
86.360
7.660
84.130
5.430
84.690
5.990
85.250
6.550
85.810
7.110
86.370
7.670
84.140
5.440
84.700
6.000
85.260
6.560
85.820
7.120
86.380
7.680
84.150
5.450
84.710
6.010
85.270
6.570
85.830
7.130
86.390
7.690
84.160
5.460
84.720
6.020
85.280
6.580
85.840
7.140
86.400
7.700
84.170
5.470
84.730
6.030
85.290
6.590
85.850
7.150
86.410
7.710
84.180
5.480
84.740
6.040
85.300
6.600
85.860
7.160
86.420
7.720
84.190
5.490
84.750
6.050
85.310
6.610
85.870
7.170
86.430
7.730
84.200
5.500
84.760
6.060
85.320
6.620
85.880
7.180
86.440
7.740
84.210
5.510
84.770
6.070
85.330
6.630
85.890
7.190
86.450
7.750
84.220
5.520
84.780
6.080
85.340
6.640
85.900
7.200
86.460
7.760
84.230
5.530
84.790
6.090
85.350
6.650
85.910
7.210
86.470
7.770
84.240
5.540
84.800
6.100
85.360
6.660
85.920
7.220
86.480
7.780
84.250
5.550
84.810
6.110
85.370
6.670
85.930
7.230
86.490
7.790
84.260
5.560
84.820
6.120
85.380
6.680
85.940
7.240
86.500
7.800
84.270
5.570
84.830
6.130
85.390
6.690
85.950
7.250
86.510
7.810
84.280
5.580
84.840
6.140
85.400
6.700
85.960
7.260
86.520
7.820
84.290
5.590
84.850
6.150
85.410
6.710
85.970
7.270
86.530
7.830
84.300
5.600
84.860
6.160
85.420
6.720
85.980
7.280
86.540
7.840
84.310
5.610
84.870
6.170
85.430
6.730
85.990
7.290
86.550
7.850
84.320
5.620
84.880
6.180
85.440
6.740
86.000
7.300
86.560
7.860
84.330
5.630
84.890
6.190
85.450
6.750
86.010
7.310
86.570
7.870
84.340
5.640
84.900
6.200
85.460
6.760
86.020
7.320
86.580
7.880
84.350
5.650
84.910
6.210
85.470
6.770
86.030
7.330
86.590
7.890
84.360
5.660
84.920
6.220
85.480
6.780
86.040
7.340
86.600
7.900
84.370
5.670
84.930
6.230
85.490
6.790
86.050
7.350
86.610
7.910
84.380
5.680
84.940
6.240
85.500
6.800
86.060
7.360
86.620
7.920
84.390
5.690
84.950
6.250
85.510
6.810
86.070
7.370
86.630
7.930
84.400
5.700
84.960
6.260
85.520
6.820
86.080
7.380
86.640
7.940
84.410
5.710
84.970
6.270
85.530
6.830
86.090
7.390
86.650
7.950
84.420
5.720
84.980
6.280
85.540
6.840
86.100
7.400
86.660
7.960
84.430
5.730
84.990
6.290
85.550
6.850
86.110
7.410
86.670
7.970
84.440
5.740
85.000
6.300
85.560
6.860
86.120
7.420
86.680
7.980
84.450
5.750
85.010
6.310
85.570
6.870
86.130
7.430
86.690
7.990
84.460
5.760
85.020
6.320
85.580
6.880
86.140
7.440
86.700
8.000
84.470
5.770
85.030
6.330
85.590
6.890
86.150
7.450
86.710
8.010
84.480
5.780
85.040
6.340
85.600
6.900
86.160
7.460
86.720
8.020
84.490
5.790
85.050
6.350
85.610
6.910
86.170
7.470
86.730
8.030
84.500
5.800
85.060
6.360
85.620
6.920
86.180
7.480
86.740
8.040
84.510
5.810
85.070
6.370
85.630
6.930
86.190
7.490
86.750
8.050
84.520
5.820
85.080
6.380
85.640
6.940
86.200
7.500
86.760
8.060
84.530
5.830
85.090
6.390
85.650
6.950
86.210
7.510
86.770
8.070
84.540
5.840
85.100
6.400
85.660
6.960
86.220
7.520
86.780
8.080
84.550
5.850
85.110
6.410
85.670
6.970
86.230
7.530
86.790
8.090
84.560
5.860
85.120
6.420
85.680
6.980
86.240
7.540
86.800
8.100
84.570
5.870
85.130
6.430
85.690
6.990
86.250
7.550
86.810
8.110
84.580
5.880
85.140
6.440
85.700
7.000
86.260
7.560
86.820
8.120
84.590
5.890
85.150
6.450
85.710
7.010
86.270
7.570
86.830
8.130
84.600
5.900
85.160
6.460
85.720
7.020
86.280
7.580
86.840
8.140
84.610
5.910
85.170
6.470
85.730
7.030
86.290
7.590
86.850
8.150
84.620
5.920
85.180
6.480
85.740
7.040
86.300
7.600
86.860
8.160
84.630
5.930
85.190
6.490
85.750
7.050
86.310
7.610
86.870
8.170
84.640
5.940
85.200
6.500
85.760
7.060
86.320
7.620
86.880
8.180
84.650
5.950
85.210
6.510
85.770
7.070
86.330
7.630
86.890
8.190
86.900
8.200
87.460
8.760
88.020
9.320
88.580
9.880
89.140
10.440
86.910
8.210
87.470
8.770
88.030
9.330
88.590
9.890
89.150
10.450
86.920
8.220
87.480
8.780
88.040
9.340
88.600
9.900
89.160
10.460
86.930
8.230
87.490
8.790
88.050
9.350
88.610
9.910
89.170
10.470
86.940
8.240
87.500
8.800
88.060
9.360
88.620
9.920
89.180
10.480
86.950
8.250
87.510
8.810
88.070
9.370
88.630
9.930
89.190
10.490
86.960
8.260
87.520
8.820
88.080
9.380
88.640
9.940
89.200
10.500
86.970
8.270
87.530
8.830
88.090
9.390
88.650
9.950
89.210
10.510
86.980
8.280
87.540
8.840
88.100
9.400
88.660
9.960
89.220
10.520
86.990
8.290
87.550
8.850
88.110
9.410
88.670
9.970
89.230
10.530
87.000
8.300
87.560
8.860
88.120
9.420
88.680
9.980
89.240
10.540
87.010
8.310
87.570
8.870
88.130
9.430
88.690
9.990
89.250
10.550
87.020
8.320
87.580
8.880
88.140
9.440
88.700
10.000
89.260
10.560
87.030
8.330
87.590
8.890
88.150
9.450
88.710
10.010
89.270
10.570
87.040
8.340
87.600
8.900
88.160
9.460
88.720
10.020
89.280
10.580
87.050
8.350
87.610
8.910
88.170
9.470
88.730
10.030
89.290
10.590
87.060
8.360
87.620
8.920
88.180
9.480
88.740
10.040
89.300
10.600
87.070
8.370
87.630
8.930
88.190
9.490
88.750
10.050
89.310
10.610
87.080
8.380
87.640
8.940
88.200
9.500
88.760
10.060
89.320
10.620
87.090
8.390
87.650
8.950
88.210
9.510
88.770
10.070
89.330
10.630
87.100
8.400
87.660
8.960
88.220
9.520
88.780
10.080
89.340
10.640
87.110
8.410
87.670
8.970
88.230
9.530
88.790
10.090
89.350
10.650
87.120
8.420
87.680
8.980
88.240
9.540
88.800
10.100
89.360
10.660
87.130
8.430
87.690
8.990
88.250
9.550
88.810
10.110
89.370
10.670
87.140
8.440
87.700
9.000
88.260
9.560
88.820
10.120
89.380
10.680
87.150
8.450
87.710
9.010
88.270
9.570
88.830
10.130
89.390
10.690
87.160
8.460
87.720
9.020
88.280
9.580
88.840
10.140
89.400
10.700
87.170
8.470
87.730
9.030
88.290
9.590
88.850
10.150
89.410
10.710
87.180
8.480
87.740
9.040
88.300
9.600
88.860
10.160
89.420
10.720
87.190
8.490
87.750
9.050
88.310
9.610
88.870
10.170
89.430
10.730
87.200
8.500
87.760
9.060
88.320
9.620
88.880
10.180
89.440
10.740
87.210
8.510
87.770
9.070
88.330
9.630
88.890
10.190
89.450
10.750
87.220
8.520
87.780
9.080
88.340
9.640
88.900
10.200
89.460
10.760
87.230
8.530
87.790
9.090
88.350
9.650
88.910
10.210
89.470
10.770
87.240
8.540
87.800
9.100
88.360
9.660
88.920
10.220
89.480
10.780
87.250
8.550
87.810
9.110
88.370
9.670
88.930
10.230
89.490
10.790
87.260
8.560
87.820
9.120
88.380
9.680
88.940
10.240
89.500
10.800
87.270
8.570
87.830
9.130
88.390
9.690
88.950
10.250
89.510
10.810
87.280
8.580
87.840
9.140
88.400
9.700
88.960
10.260
89.520
10.820
87.290
8.590
87.850
9.150
88.410
9.710
88.970
10.270
89.530
10.830
87.300
8.600
87.860
9.160
88.420
9.720
88.980
10.280
89.540
10.840
87.310
8.610
87.870
9.170
88.430
9.730
88.990
10.290
89.550
10.850
87.320
8.620
87.880
9.180
88.440
9.740
89.000
10.300
89.560
10.860
87.330
8.630
87.890
9.190
88.450
9.750
89.010
10.310
89.570
10.870
87.340
8.640
87.900
9.200
88.460
9.760
89.020
10.320
89.580
10.880
87.350
8.650
87.910
9.210
88.470
9.770
89.030
10.330
89.590
10.890
87.360
8.660
87.920
9.220
88.480
9.780
89.040
10.340
89.600
10.900
87.370
8.670
87.930
9.230
88.490
9.790
89.050
10.350
89.610
10.910
87.380
8.680
87.940
9.240
88.500
9.800
89.060
10.360
89.620
10.920
87.390
8.690
87.950
9.250
88.510
9.810
89.070
10.370
89.630
10.930
87.400
8.700
87.960
9.260
88.520
9.820
89.080
10.380
89.640
10.940
87.410
8.710
87.970
9.270
88.530
9.830
89.090
10.390
89.650
10.950
87.420
8.720
87.980
9.280
88.540
9.840
89.100
10.400
89.660
10.960
87.430
8.730
87.990
9.290
88.550
9.850
89.110
10.410
89.670
10.970
87.440
8.740
88.000
9.300
88.560
9.860
89.120
10.420
89.680
10.980
87.450
8.750
88.010
9.310
88.570
9.870
89.130
10.430
89.690
10.990
89.700
11.000
90.260
11.560
90.820
12.120
91.380
12.680
91.940
13.240
89.710
11.010
90.270
11.570
90.830
12.130
91.390
12.690
91.950
13.250
89.720
11.020
90.280
11.580
90.840
12.140
91.400
12.700
91.960
13.260
89.730
11.030
90.290
11.590
90.850
12.150
91.410
12.710
91.970
13.270
89.740
11.040
90.300
11.600
90.860
12.160
91.420
12.720
91.980
13.280
89.750
11.050
90.310
11.610
90.870
12.170
91.430
12.730
91.990
13.290
89.760
11.060
90.320
11.620
90.880
12.180
91.440
12.740
92.000
13.300
89.770
11.070
90.330
11.630
90.890
12.190
91.450
12.750
92.010
13.310
89.780
11.080
90.340
11.640
90.900
12.200
91.460
12.760
92.020
13.320
89.790
11.090
90.350
11.650
90.910
12.210
91.470
12.770
92.030
13.330
89.800
11.100
90.360
11.660
90.920
12.220
91.480
12.780
92.040
13.340
89.810
11.110
90.370
11.670
90.930
12.230
91.490
12.790
92.050
13.350
89.820
11.120
90.380
11.680
90.940
12.240
91.500
12.800
92.060
13.360
89.830
11.130
90.390
11.690
90.950
12.250
91.510
12.810
92.070
13.370
89.840
11.140
90.400
11.700
90.960
12.260
91.520
12.820
92.080
13.380
89.850
11.150
90.410
11.710
90.970
12.270
91.530
12.830
92.090
13.390
89.860
11.160
90.420
11.720
90.980
12.280
91.540
12.840
92.100
13.400
89.870
11.170
90.430
11.730
90.990
12.290
91.550
12.850
92.110
13.410
89.880
11.180
90.440
11.740
91.000
12.300
91.560
12.860
92.120
13.420
89.890
11.190
90.450
11.750
91.010
12.310
91.570
12.870
92.130
13.430
89.900
11.200
90.460
11.760
91.020
12.320
91.580
12.880
92.140
13.440
89.910
11.210
90.470
11.770
91.030
12.330
91.590
12.890
92.150
13.450
89.920
11.220
90.480
11.780
91.040
12.340
91.600
12.900
92.160
13.460
89.930
11.230
90.490
11.790
91.050
12.350
91.610
12.910
92.170
13.470
89.940
11.240
90.500
11.800
91.060
12.360
91.620
12.920
92.180
13.480
89.950
11.250
90.510
11.810
91.070
12.370
91.630
12.930
92.190
13.490
89.960
11.260
90.520
11.820
91.080
12.380
91.640
12.940
92.200
13.500
89.970
11.270
90.530
11.830
91.090
12.390
91.650
12.950
92.210
13.510
89.980
11.280
90.540
11.840
91.100
12.400
91.660
12.960
92.220
13.520
89.990
11.290
90.550
11.850
91.110
12.410
91.670
12.970
92.230
13.530
90.000
11.300
90.560
11.860
91.120
12.420
91.680
12.980
92.240
13.540
90.010
11.310
90.570
11.870
91.130
12.430
91.690
12.990
92.250
13.550
90.020
11.320
90.580
11.880
91.140
12.440
91.700
13.000
92.260
13.560
90.030
11.330
90.590
11.890
91.150
12.450
91.710
13.010
92.270
13.570
90.040
11.340
90.600
11.900
91.160
12.460
91.720
13.020
92.280
13.580
90.050
11.350
90.610
11.910
91.170
12.470
91.730
13.030
92.290
13.590
90.060
11.360
90.620
11.920
91.180
12.480
91.740
13.040
92.300
13.600
90.070
11.370
90.630
11.930
91.190
12.490
91.750
13.050
92.310
13.610
90.080
11.380
90.640
11.940
91.200
12.500
91.760
13.060
92.320
13.620
90.090
11.390
90.650
11.950
91.210
12.510
91.770
13.070
92.330
13.630
90.100
11.400
90.660
11.960
91.220
12.520
91.780
13.080
92.340
13.640
90.110
11.410
90.670
11.970
91.230
12.530
91.790
13.090
92.350
13.650
90.120
11.420
90.680
11.980
91.240
12.540
91.800
13.100
92.360
13.660
90.130
11.430
90.690
11.990
91.250
12.550
91.810
13.110
92.370
13.670
90.140
11.440
90.700
12.000
91.260
12.560
91.820
13.120
92.380
13.680
90.150
11.450
90.710
12.010
91.270
12.570
91.830
13.130
92.390
13.690
90.160
11.460
90.720
12.020
91.280
12.580
91.840
13.140
92.400
13.700
90.170
11.470
90.730
12.030
91.290
12.590
91.850
13.150
92.410
13.710
90.180
11.480
90.740
12.040
91.300
12.600
91.860
13.160
92.420
13.720
90.190
11.490
90.750
12.050
91.310
12.610
91.870
13.170
92.430
13.730
90.200
11.500
90.760
12.060
91.320
12.620
91.880
13.180
92.440
13.740
90.210
11.510
90.770
12.070
91.330
12.630
91.890
13.190
92.450
13.750
90.220
11.520
90.780
12.080
91.340
12.640
91.900
13.200
92.460
13.760
90.230
11.530
90.790
12.090
91.350
12.650
91.910
13.210
92.470
13.770
90.240
11.540
90.800
12.100
91.360
12.660
91.920
13.220
92.480
13.780
90.250
11.550
90.810
12.110
91.370
12.670
91.930
13.230
92.490
13.790
92.500
13.800
93.070
14.370
93.660
14.960
94.250
15.550
94.840
16.140
92.510
13.810
93.080
14.380
93.670
14.970
94.260
15.560
94.850
16.150
92.520
13.820
93.090
14.390
93.680
14.980
94.270
15.570
94.860
16.160
92.530
13.830
93.100
14.400
93.690
14.990
94.280
15.580
94.870
16.170
92.540
13.840
93.110
14.410
93.700
15.000
94.290
15.590
94.880
16.180
92.550
13.850
93.120
14.420
93.710
15.010
94.300
15.600
94.890
16.190
92.560
13.860
93.130
14.430
93.720
15.020
94.310
15.610
94.900
16.200
92.570
13.870
93.140
14.440
93.730
15.030
94.320
15.620
94.910
16.210
92.580
13.880
93.150
14.450
93.740
15.040
94.330
15.630
94.920
16.220
92.590
13.890
93.160
14.460
93.750
15.050
94.340
15.640
94.930
16.230
92.600
13.900
93.170
14.470
93.760
15.060
94.350
15.650
94.940
16.240
92.610
13.910
93.180
14.480
93.770
15.070
94.360
15.660
94.950
16.250
92.620
13.920
93.190
14.490
93.780
15.080
94.370
15.670
94.960
16.260
92.630
13.930
93.200
14.500
93.790
15.090
94.380
15.680
94.970
16.270
92.640
13.940
93.210
14.510
93.800
15.100
94.390
15.690
94.980
16.280
92.650
13.950
93.220
14.520
93.810
15.110
94.400
15.700
94.990
16.290
92.660
13.960
93.230
14.530
93.820
15.120
94.410
15.710
95.000
16.300
92.670
13.970
93.240
14.540
93.830
15.130
94.420
15.720
95.010
16.310
92.680
13.980
93.250
14.550
93.840
15.140
94.430
15.730
95.020
16.320
92.690
13.990
93.260
14.560
93.850
15.150
94.440
15.740
95.030
16.330
92.700
14.000
93.270
14.570
93.860
15.160
94.450
15.750
95.040
16.340
92.710
14.010
93.280
14.580
93.870
15.170
94.460
15.760
95.050
16.350
92.720
14.020
93.290
14.590
93.880
15.180
94.470
15.770
95.060
16.360
92.730
14.030
93.300
14.600
93.890
15.190
94.480
15.780
95.070
16.370
92.740
14.040
93.310
14.610
93.900
15.200
94.490
15.790
95.080
16.380
92.750
14.050
93.320
14.620
93.910
15.210
94.500
15.800
95.090
16.390
92.760
14.060
93.330
14.630
93.920
15.220
94.510
15.810
95.100
16.400
92.770
14.070
93.340
14.640
93.930
15.230
94.520
15.820
95.110
16.410
92.780
14.080
93.350
14.650
93.940
15.240
94.530
15.830
95.120
16.420
92.790
14.090
93.360
14.660
93.950
15.250
94.540
15.840
95.130
16.430
92.800
14.100
93.370
14.670
93.960
15.260
94.550
15.850
95.140
16.440
92.810
14.110
93.380
14.680
93.970
15.270
94.560
15.860
95.150
16.450
92.820
14.120
93.390
14.690
93.980
15.280
94.570
15.870
95.160
16.460
92.830
14.130
93.400
14.700
93.990
15.290
94.580
15.880
95.170
16.470
92.840
14.140
93.410
14.710
94.000
15.300
94.590
15.890
95.180
16.480
92.850
14.150
93.420
14.720
94.010
15.310
94.600
15.900
95.190
16.490
92.860
14.160
93.430
14.730
94.020
15.320
94.610
15.910
95.200
16.500
92.870
14.170
93.440
14.740
94.030
15.330
94.620
15.920
95.210
16.510
92.880
14.180
93.450
14.750
94.040
15.340
94.630
15.930
95.220
16.520
92.890
14.190
93.460
14.760
94.050
15.350
94.640
15.940
95.230
16.530
92.900
14.200
93.470
14.770
94.060
15.360
94.650
15.950
95.240
16.540
92.910
14.210
93.480
14.780
94.070
15.370
94.660
15.960
95.250
16.550
92.920
14.220
93.490
14.790
94.080
15.380
94.670
15.970
95.260
16.560
92.930
14.230
93.500
14.800
94.090
15.390
94.680
15.980
95.270
16.570
92.940
14.240
93.510
14.810
94.100
15.400
94.690
15.990
95.280
16.580
92.950
14.250
93.520
14.820
94.110
15.410
94.700
16.000
95.290
16.590
92.960
14.260
93.530
14.830
94.120
15.420
94.710
16.010
95.300
16.600
92.970
14.270
93.540
14.840
94.130
15.430
94.720
16.020
95.310
16.610
92.980
14.280
93.550
14.850
94.140
15.440
94.730
16.030
95.320
16.620
92.990
14.290
93.560
14.860
94.150
15.450
94.740
16.040
95.330
16.630
93.000
14.300
93.570
14.870
94.160
15.460
94.750
16.050
95.340
16.640
93.010
14.310
93.580
14.880
94.170
15.470
94.760
16.060
95.350
16.650
93.020
14.320
93.590
14.890
94.180
15.480
94.770
16.070
95.360
16.660
93.030
14.330
93.600
14.900
94.190
15.490
94.780
16.080
95.370
16.670
93.040
14.340
93.610
14.910
94.200
15.500
94.790
16.090
95.380
16.680
93.050
14.350
93.620
14.920
94.210
15.510
94.800
16.100
93.060
14.360
93.630
14.930
94.220
15.520
94.810
16.110
93.640
14.940
94.230
15.530
94.820
16.120
93.650
14.950
94.240
15.540
94.830
16.130
- lei -
Venitul lunar impozabil
Unitățile
1
2
3
4
5
6
7
8
9
78.701 - 95.380
1
2
3
4
5
6
7
8
9
NOTĂ:
1. Calculatorul nr. 2 de impozit se aplică veniturilor lunare impozabile cuprinse între 78.701 - 95.380 lei realizate de salariații de la unitatea unde au funcția de baza ( art. I pct. 9 din Ordonanța Guvernului nr. 17/1995 ).
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 88.343 lei, impozitul se calculează astfel: pentru suma de 88.340 lei se ia impozitul corespunzător din tabelul I, de 9.640 lei, la care se adauga impozitul de 3 lei din tabelul II, corespunzător unităților (3 lei). Impozitul datorat este de 9.643 (9.640 + 3) lei.
4. Pentru veniturile lunare impozabile realizate din salarii de peste 95.380 lei, la locul permanent de muncă, impozitul se calculează pe baza calculatorului nr. 1.
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Textul este prelucrat automat din sursa indicată; numerotarea și legăturile pot conține erori. Referințele subliniate duc la actele citate, așa cum au fost identificate de noi.