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Mecanismul impozitării tichetelor de masă
Potrivit prevederilor art.7 alin.(2) din Legea nr.166/2017 cu privire la tichetele de masă, în vigoare până la 1 ianuarie 2020, valoarea nominală deductibilă a tichetelor de masă acordate de către angajator salariaţilor reprezintă un venit din care nu se calculau contribuţii de asigurări sociale de stat obligatorii, prime de asigurare obligatorie de asistenţă medicală şi impozit pe venit din salariu, cu excepţia cazului în care valoarea nominală depăşea limita stabilită la art.4 alin.(1) (45 lei per zi). Prin Legea nr.122/2019 pentru modificarea unor acte...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
20 January /2020 08:00
Domeniu:
Asigurare socială de stat | Noutăți
Tags:
tichet de masa | impoziare | contributii | asigurare sociala | monitorul.fisc.md
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