Instituția condusă de ministrul Florin Cîțu a precizat că „prevederea are în vedere cheltuielile pe care le înregistrează angajatorul sau plătitorul pentru testarea voluntară a angajaților, întrucât Codul Fiscal nu reglementa o astfel de situație, iar pentru sumele respective firmele ar fi fost obligate să plătească contribuții de asigurări”, se arată într-un comunicat.
Posibilitatea încadrării acestor cheltuieli în categoria cheltuielilor deductibile se acordă contribuabililor care desfășoară activitatea individual sau într-o formă de asociere, cât timp există starea de urgenţă sau de alertă, mai arată Ministerul de Finanțe.
Proiectul propune introducerea în categoria veniturilor din salarii și asimilate salariilor neimpozabile a avantajelor reprezentând contravaloarea cheltuielilor suportate de angajator cu efectuarea testelor de coronavirus, la inițiativa angajatorului, pentru persoanele fizice care realizează venituri din salarii şi asimilate salariilor.
Vezi subiectele la matematică de la Bac 2026 și subiectele la istorie de la Bacalaureat!
Ați sesizat o eroare într-un articol din Libertatea? Ne puteți scrie pe adresa de email eroare@libertatea.ro
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_a061ed50f0da92132f147ddce650ac13.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_cc9eb80f53b1387c9e3185de5588f09b.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_ed663dc2c4252582ce5b7a27cb5df350.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_5808c596acdae29a13e3c718d4a79ff8.jpg)
:quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_955544d543473081c294dc9bb3aad659.png)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/280_282f03099a01124651443f82e7455910.jpg)
:quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/276_ab7811cffe1301fbae4e9a932c92777f.png)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/206_6258b03d5c662df24ba511e3fad062ff.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/278_c8848232db0651fc6eafecdfe26d6da2.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/50_97b81ccd6003d2b155b96ffceaf274d0.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/281_d349925b10067b61941cc3defe23877d.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/153_20fc32e37438966430a7798ce349f6f3.jpg)
Monden
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/233_96f655811ed08589bc5307cce78ee618.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/253_977a59d4d47cf28cfce29e2c3ca8d59d.jpg)
:quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/197_057c87ab812ffc32c96752e7e589e1ae.png)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/204_6624c5405af691eaaa3be3492499044d.jpg)
:quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/204_89e6760311132b88786d99cd73daeb8c.png)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2025/11/sorin-grindeanu-psd-cristian-otopeanu-3.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/congres-pnl-2026-noua-echipa-bolojan-foto-dumitru-angelescu.jpg)
:quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/300620265stirimondenethumb-scaled.png)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2024/09/gabi-badalau-si-claudia-patrascanu-scandal-scaled.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/172_ee180933953484771fb0f1478c6757e5.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/172_726e0bc307e0dcd7294c9c08f8e5e19c.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/284_19ad6a7a3e23b09740a2a41fde30bc79.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/275_2986dde1b55e0e0f2be0384fc56aeeec.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/274_a705b70135bef2a03d9f1938d5acc044.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/179_0d9b61921f34cd1dd27723d35c176ab8.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/179_c1eb491ee8f9049584d0411e4bec95d8.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/274_8489f1a706c1363914e67ef8af7230b3.jpg)
:quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/288_40cee294a7fd65e68d09a51d90e6bce8.png)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/16_352a5a3a4fa8c112f41fd72ad380c289.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/04/hepta8457313-e1782936240442.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/206_fd9e12275cf1f7165d7c617eaedd7792.jpg)
:contrast(8):quality(75)/https://www.libertatea.ro/wp-content/uploads/feed/images/255_079bd4deb65d349693a2e07607cc809e.webp)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/05/insula-lefkada-din-grecia.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2025/01/pasaport-romania-profimedia-0619120598.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/secretul-europenilor-din-sud-in-fata-caniculei--obiceiurile-care-ii-ajuta-sa-suporte-temperaturile-extreme--foto-getty-images-scaled-e1782925368509.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/04/grecia-reguli-noi-soferi-trusa-medicala-amenda.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/02/masuri-plaja-litoral-romania.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/contestatii-evaluare-nationala-2026.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/repartizarea-liceu.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/subiecte-bac-2026-ce-a-picat-la-bacalaureat-2026.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/de-ce-este-iulie-considerata-luna-lui-cuptor.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/ploaie-istorica-in-bucuresti--foto-facebook-ciprian-ciucu.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/viorel-pasca-inquam.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/bucuresti-sub-ape.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/whatsapp-image-2026-07-01-at-08-51-52.jpeg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/05/bani-lei.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/nicusor-dan-shutterstock2464466583-copy.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/07/viata-dupa-pandemie--foto-ilustrativ-shutterstock1802553517-copy.jpg)
:contrast(8):quality(75)/https://static4.libertatea.ro/wp-content/uploads/2026/06/nicusor-dan-summit-flanc-estic-gdansk.jpg)
Loghează-te în contul tău pentru a adăuga comentarii și a te alătura dialogului.