Impozitarea veniturilor din salarii versus impozitarea veniturilor obtinute de persoanele fizice autorizate la nivelul UE

269388 =47646/(8076) 5.9 5.9 - - - - =41299.87/(BJ15*12) - =152160/(BN15*12) 4.2 Pensii si somaj: 1,7 pentru landurile noi si 1,9 pentru landurile vechi; Sanatate si altele: 1,3 - 4 3.8 3.77 Angajat: 0,4 Angajat - Pensii si somaj: 3,5; Angajat - Altele: 3,3 2.66 0.7 1.1 0.72 - - 3.69 - - 1.57 - 1.26 =115261.56/(CX15*12) 1.9 1.91 - - 1.2 - - L19 Salariu mediu brut United Nations Economic Commission for Europe Statistical Database L20 Cote țări http://ec.europa.eu/taxation_customs/tedb/taxSearch.html L21 Taxation Trends report L22 https://www.ssa.gov/policy/index.html Comparatie salariati vs. PFA L1 Analiză comparativă a contribuțiilor de asigurări sociale si al impozitului pe venit la nivelul țărilor din UE 28 Analiză comparativă a contribuțiilor de asigurări sociale la nivelul țărilor din UE 28 - anul 2016 L2 Bulgaria Republica Cehă Estonia Letonia Lituania Ungaria Polonia România Slovenia Slovacia Austria Belgia Croatia Cipru Danemarca Finlanda Franta Germania Grecia Irlanda Italia Olanda Portugalia Spania Marea Britanie Luxemburg Malta Suedia L3 Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA Angajat Angajator Salariat PFA L4 Cota impozit pe venit 10 - 10 15 15 - 15 15 20 - 20 20 23 - 23 23 15 - 15 15 16 - 16 16 18% de la 3.091 PLN la 85.528 PLN; 32% de la 85.528 PLN - 18% de la 3.091 PLN la 85.528 PLN; 32% de la 85.528 PLN 19% flat rate or taxation of lump-sum income at a rate of between 3% and 20% 16 - 16 16 16% de la 0.00  EUR la 8,021.34 EUR; 27% de la 8,021.34 EUR la 18,960.28 EUR; 41% de la 18,960.28 EUR la 70,907.20 EUR; 50% de la 70,907.20 EUR - 16% de la 0.00  EUR la 8,021.34 EUR; 27% de la 8,021.34 EUR la 18,960.28 EUR; 41% de la 18,960.28 EUR la 70,907.20 EUR; 50% de la 70,907.20 EUR 16% de la 0.00  EUR la 8,021.34 EUR; 27% de la 8,021.34 EUR la 18,960.28 EUR; 41% de la 18,960.28 EUR la 70,907.20 EUR; 50% de la 70,907.20 EUR 19% de la 0.00 EUR la 35,022.32 EUR; 25% de la 35,022.32 EUR - 19% de la 0.00 EUR la 35,022.32 EUR; 25% de la 35,022.32 EUR 19% de la 0,00 EUR la 35022,3 EUR; 25% peste 35022,3 EUR 0% de la 0.00  EUR la 11,000.00 EUR; 36.50% de la 11,000.00 EUR la 25,000.00 EUR; 43.21% de la 25,000.00 EUR la 60,000.00 EUR; 50% de la 60,000.00 EUR - 0% de la 0.00  EUR la 11,000.00 EUR; 36.50% de la 11,000.00 EUR la 25,000.00 EUR; 43.21% de la 25,000.00 EUR la 60,000.00 EUR; 50% de la 60,000.00 EUR 36,5% de la 11000 EUR la 25.000EUR ; 43,21% de la 25000 EUR la 60000 EUR; 50% peste 60001 EUR 25% de la 0.00  EUR la 8,680.00 EUR; 30% de la 8,680.00 EUR la 12,360.00 EUR; 40% de la 12,360.00 EUR la 20,600.00 EUR; 45% de la 20,600.00 EUR la 37,750.00 EUR; 50% de la 37,750.00 EUR - 25% de la 0.00  EUR la 8,680.00 EUR; 30% de la 8,680.00 EUR la 12,360.00 EUR; 40% de la 12,360.00 EUR la 20,600.00 EUR; 45% de la 20,600.00 EUR la 37,750.00 EUR; 50% de la 37,750.00 EUR 25% pana in 8680€, 30% intre €8.680 si €12.360; 40% intre €12.360 – €20.600; 45% intre €20.600 – €37.750; 50% peste €37.750 12% de la 0.00  HRK la 26,400.00  HRK; 25% de la 26,400.00  HRK la 158,400.00  HRK; 40% de la 158,400.00  HRK - 12% de la 0.00  HRK la 26,400.00  HRK; 25% de la 26,400.00  HRK la 158,400.00  HRK; 40% de la 158,400.00  HRK 12% de la 0.00  HRK la 26,400.00  HRK; 25% de la 26,400.00  HRK la 158,400.00  HRK; 40% de la 158,400.00  HRK 0% de la 0.00  EUR la 19,500.00 EUR; 20% de la 19,501.00 EUR la 28,000.00 EUR; 25% de la 28,001.00 EUR la 36,300.00 EUR; 30% de la 36,301.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR - 0% de la 0.00  EUR la 19,500.00 EUR; 20% de la 19,501.00 EUR la 28,000.00 EUR; 25% de la 28,001.00 EUR la 36,300.00 EUR; 30% de la 36,301.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR 0% de la 0.00  EUR la 19,500.00 EUR; 20% de la 19,501.00 EUR la 28,000.00 EUR; 25% de la 28,001.00 EUR la 36,300.00 EUR; 30% de la 36,301.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR 42 - 42 42 6.50% de la 16,500.00 EUR la 24,700.00 EUR; 17.50% de la 24,700.00 EUR la 40,300.00 EUR; 21.50% de la 40,300.00 EUR la 71,400.00 EUR; 29.75% de la 71,400.00 EUR la 90,000.00 EUR; 31.75% de la 90,000.00 EUR - 6.50% de la 16,500.00 EUR la 24,700.00 EUR; 17.50% de la 24,700.00 EUR la 40,300.00 EUR; 21.50% de la 40,300.00 EUR la 71,400.00 EUR; 29.75% de la 71,400.00 EUR la 90,000.00 EUR; 31.75% de la 90,000.00 EUR 6.50% de la 16,500.00 EUR la 24,700.00 EUR; 17.50% de la 24,700.00 EUR la 40,300.00 EUR; 21.50% de la 40,300.00 EUR la 71,400.00 EUR; 29.75% de la 71,400.00 EUR la 90,000.00 EUR; 31.75% de la 90,000.00 EUR 0% de la 0.00 EUR la 9,690.00 EUR; 14% de la 9,690.00 EUR la 26,764.00 EUR; 30% de la 26,764.00 EUR la 71,754.00 EUR; 41% de la 71,754.00 EUR la 151,956.00 EUR; 45% de la 151,956.00 EUR - 0% de la 0.00 EUR la 9,690.00 EUR; 14% de la 9,690.00 EUR la 26,764.00 EUR; 30% de la 26,764.00 EUR la 71,754.00 EUR; 41% de la 71,754.00 EUR la 151,956.00 EUR; 45% de la 151,956.00 EUR 0% pana in €9.690; 14% intre €9.690 si €26.764; 30% intre €26,764 si €71,754; 41% intre €71.754 si €151.956; 45% peste €151.956 21.5 - 21.5 sub 8354 EUR/an nu se taxeaza; 14% [8,355 – 52,881] EUR/an ; 42% [52882;250730] 45% peste 250730 EUR/an 21,5 (pentru salariul mediu) 22% de la 0.00  EUR la 25,000.00 EUR; 32% de la 25,001.00 EUR la 42,000.00 EUR; 42% de la 42,001.00 EUR - 22% de la 0.00  EUR la 25,000.00 EUR; 32% de la 25,001.00 EUR la 42,000.00 EUR; 42% de la 42,001.00 EUR 26% pana in €50.000, 33% peste €50.001 20% de la 0.00  EUR la 33,800.00 EUR; 40% de la 33,801.00 EUR - 20% de la 0.00  EUR la 33,800.00 EUR; 40% de la 33,801.00 EUR 20% pana in 33800EUR; 40% peste 33801 EUR 23% de la 0.00 EUR la 15,000.00 EUR; 27% de la 15,000.01 EUR la 28,000.00 EUR; 38% de la 28,000.01 EUR la 55,000.00 EUR; 41% de la 55,000.01 EUR la 75,000.00 EUR; 43% de la 75,000.01 EUR - 23% de la 0.00 EUR la 15,000.00 EUR; 27% de la 15,000.01 EUR la 28,000.00 EUR; 38% de la 28,000.01 EUR la 55,000.00 EUR; 41% de la 55,000.01 EUR la 75,000.00 EUR; 43% de la 75,000.01 EUR 23% pana in €15.000; 27% intre €15.001 si €28.000; 38% intre €28.001 si €55.000; 41% intre €55.001 si €75.000; 43% peste €75.001 36.50% de la 0.00 EUR la 19,822.00 EUR; 42% de la 19,822.00 EUR la 33,589.00 EUR; 42% de la 33,589.00 EUR la 57,585.00 EUR; 52% de la 57,585.00 EUR - 36.50% de la 0.00 EUR la 19,822.00 EUR; 42% de la 19,822.00 EUR la 33,589.00 EUR; 42% de la 33,589.00 EUR la 57,585.00 EUR; 52% de la 57,585.00 EUR 8,35% de la 0.00 EUR la 19,822.00 EUR; 13,85% de la 19,822.00 EUR la 33589 EUR; 42% de la 33,589.00 EUR la 57,585.00 EUR; 52% de la 57,585.00 EUR 14.50% de la 0.00 EUR la 7,000.00 EUR; 28.50% de la 7,000.00 EUR la 20,000.00 EUR; 37% de la 20,000.00 EUR la 40,000.00 EUR; 45% de la 40,000.00 EUR la 80,000.00 EUR; 48% de la 80,000.00 EUR - 14.50% de la 0.00 EUR la 7,000.00 EUR; 28.50% de la 7,000.00 EUR la 20,000.00 EUR; 37% de la 20,000.00 EUR la 40,000.00 EUR; 45% de la 40,000.00 EUR la 80,000.00 EUR; 48% de la 80,000.00 EUR 14.50% de la 0.00 EUR la 7,000.00 EUR; 28.50% de la 7,000.00 EUR la 20,000.00 EUR; 37% de la 20,000.00 EUR la 40,000.00 EUR; 45% de la 40,000.00 EUR la 80,000.00 EUR; 48% de la 80,000.00 EUR 20% de la 0.00 EUR la 12,450.00 EUR; 25% de la 12,450.00 EUR la 20,200.00 EUR; 31% de la 20,200.00 EUR la 34,000.00 EUR; 39% de la 34,000.00 EUR la 60,000.00 EUR; 47% de la 60,000.00 EUR - 20% de la 0.00 EUR la 12,450.00 EUR; 25% de la 12,450.00 EUR la 20,200.00 EUR; 31% de la 20,200.00 EUR la 34,000.00 EUR; 39% de la 34,000.00 EUR la 60,000.00 EUR; 47% de la 60,000.00 EUR 20% pana in 12.450 EUR; 25% intre 12.450 si 20.200; 31% intre 20.200 si 35.200; 39% intre 35.200 si 60.000; 47% peste 60.000 EUR; 20% de la 0.00 GBP la 31,865.00 GBP; 40% de la 31,866.00 GBP la 150,000.00 GBP; 45% de la 150,001.00 GBP - 20% de la 0.00 GBP la 31,865.00 GBP; 40% de la 31,866.00 GBP la 150,000.00 GBP; 45% de la 150,001.00 GBP 20% de la 0.00 GBP la 31,865.00 GBP; 40% de la 31,866.00 GBP la 150,000.00 GBP; 45% de la 150,001.00 GBP 0% de la 0 EUR la 11.264 EUR/an, 8% de la 11.265 eur/an la 13.172 eur/an, 10% de la 13.173 eur la 15.080 eur, 12% de la 15.081 eur la 16.988 eur, 14% de la 16.989 eur la 18.896 eur, 16% de la 18.897 la 20.804, 18% de la 20.805 la 22.712, 20% de la 22.713 la 24.620, 22% de la 24.621 la 26.528, 24% de la 26.529 la 28.436, 26% de la 28.437 la 30.344, 28% de la 30.345 la 32.252, 30% de la 32.253 la 34.160, 32% de la 34.161 la 36.068, 34% de la 36.069 la 37.976, 36% de la 37.977 la 39.854, 38% de la 39.855 la 41.792, 39% de la 41.793 la 99.999, 40% de la 100.000 eur - 0% de la 0 EUR la 11.264 EUR/an, 8% de la 11.265 eur/an la 13.172 eur/an, 10% de la 13.173 eur la 15.080 eur, 12% de la 15.081 eur la 16.988 eur, 14% de la 16.989 eur la 18.896 eur, 16% de la 18.897 la 20.804, 18% de la 20.805 la 22.712, 20% de la 22.713 la 24.620, 22% de la 24.621 la 26.528, 24% de la 26.529 la 28.436, 26% de la 28.437 la 30.344, 28% de la 30.345 la 32.252, 30% de la 32.253 la 34.160, 32% de la 34.161 la 36.068, 34% de la 36.069 la 37.976, 36% de la 37.977 la 39.854, 38% de la 39.855 la 41.792, 39% de la 41.793 la 99.999, 40% de la 100.000 eur 0% de la 0 EUR la 11.264 EUR/an, 8% de la 11.265 eur/an la 13.172 eur/an, 10% de la 13.173 eur la 15.080 eur, 12% de la 15.081 eur la 16.988 eur, 14% de la 16.989 eur la 18.896 eur, 16% de la 18.897 la 20.804, 18% de la 20.805 la 22.712, 20% de la 22.713 la 24.620, 22% de la 24.621 la 26.528, 24% de la 26.529 la 28.436, 26% de la 28.437 la 30.344, 28% de la 30.345 la 32.252, 30% de la 32.253 la 34.160, 32% de la 34.161 la 36.068, 34% de la 36.069 la 37.976, 36% de la 37.977 la 39.854, 38% de la 39.855 la 41.792, 39% de la 41.793 la 99.999, 40% de la 100.000 eur 0% de la 0.00 EUR la 8,500.00 EUR; 15% de la 8,501.00 EUR la 14,500.00 EUR; 25% de la 14,501.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR - 0% de la 0.00 EUR la 8,500.00 EUR; 15% de la 8,501.00 EUR la 14,500.00 EUR; 25% de la 14,501.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR 0% de la 0.00 EUR la 8,500.00 EUR; 15% de la 8,501.00 EUR la 14,500.00 EUR; 25% de la 14,501.00 EUR la 60,000.00 EUR; 35% de la 60,001.00 EUR 20% de la 430,200.00 SEK la 616,099.99 SEK; 25% de la 616,100.00 SEK - 20% de la 430,200.00 SEK la 616,099.99 SEK; 25% de la 616,100.00 SEK 20% de la 430,200.00 SEK la 616,099.99 SEK; 25% de la 616,100.00 SEK L5 Cota medie contributii sociale =B8 =C8 =D8 =E8 =F8 =G8 =H8 =I8 =J8 =K8 =L8 =M8 =N8 =O8 =P8 =Q8 =R8 =S8 =T8 =U8 =V8 =W8 =X8 =Y8 =Z8 =AA8 =AB8 =AC8 =AD8 =AE8 =AF8 =AG8 =AH8 =AI8 =AJ8 =AK8 =AL8 =AM8 =AN8 =AO8 =AP8 =AQ8 =AR8 =AS8 =AT8 =AU8 =AV8 =(22+14.16)/2 =AX8 =AY8 =AZ8 =BA8 =BB8 =BC8 =BD8 =BE8 1136 =(10000+8000)/2 =BG5+BF5 ? =BJ8 20.88 =BK5+BJ5 =BM8 12.45 40.04 =BO5+BN5 =(20.6+28.8)/2 =BR8 =BS8 =BT8 =BU8 =BV8 =BW8 =BX8 =BY8 =BZ8 =(8.5+10.75)/2 =CA5+BZ5 =CC8 =(9.45+10.49)/2 =CE8 =CE5+CD5 =(22.65+23.65)/2 =CH8 =CI8 =CJ8 =CK8 =CL8 =CM8 =CN8 =CO8 =CP8 =CQ8 =CR8 =CS8 12 =13.8/2 =CU5+CT5 =(9+2)/2 =CX8 =CY8 =CZ8 =DA8 =(16.3+10)/2 16.63 =DC5+DB5 28.45 =DF8 =DG8 =DH8 =DI8 L6 Clasament in functie de cota totala de contributii sociale - angajat+angajator 21 7 17 19 5 6 11 10 14 2 12 3 20 26 28 23 1 9 8 27 15 4 18 16 25 24 22 13 L7 Clasament in functie de cota totala de contributii sociale - PFA 17 2 7 8 5 15 11 24 3 1 16 22 4 23 28 19 18 25 14 27 21 6 10 9 26 20 13 12 L8 Contribuții totale (%) =SUM(B9:B12) 18.1 =C8+B8 25.8 =SUM(F9:F12) 34 =SUM(F8:G8) 42.7 =SUM(J9:J12) 33.8 =K8+J8 33 =SUM(N9:N12) 23.59 =O8+N8 =+Q9+Q10+Q11 =SUM(R9:R12) 34.2 =S8+R8 =SUM(U9:U12) 18.5 27 =W8+V8 27 =SUM(Z9:Z12) 16.26 =AA8+Z8 29.02 =SUM(AD9:AD12) 22.85 =AE8+AD8 =10.5+5.5 =SUM(AH9:AH12) 16.1 =AI8+AH8 =+AK9+AK10+AK11+AK12 =SUM(AL9:AL12) 35.2 =AM8+AL8 =+AO9+AO10+AO12 =SUM(AP9:AP12) 21.73 =AQ8+AP8 =+AS9+AS10+AS11 =SUM(AT9:AT12) 34.7 =AU8+AT8 22% intre 12.871 si 55.577 EUR; 14,16% intre 55.577 si 81.903 EUR =SUM(AX9:AX12) 17.2 =AY8+AX8 =+BA9+BA10+BA11 7.8 9.5 =BC8+BB8 17.6 DKK 1.136/an DKK 8000-10000/an DKK 9.136-11.136/an =SUM(BJ9:BJ12) 20.88% pentru angajatorii privati; 20.11% pentru administratia centrala; 17.2% pentru administratiile locale 23.7 14,2% de la 0.00  EUR la 38,040.00  EUR; 12,45% de la 38,040.00 EUR la 114,120.00 EUR; 3,45% de la 114,120.00 EUR 40.94% de la 0.00  EUR la 38,040.00  EUR; 40.04% de la 38,040.00 EUR la 114,120.00 EUR; 28.24% de la 114,120.00 EUR 45,8% sub 37.032; 28,8% intre 37.032 si 148.128; 20,6% intre 148.128 si 185.160; 19,9% peste 185.160 =SUM(BR9:BR12) 19.33 =BS8+BR8 14 =SUM(BV9:BV12) 24.71 =BW8+BV8 27.6 4 8.5% pana la 356Eur /saptamana; 10,75% de la 356Eur /saptamana 4 9,49% de la 0 Eur la 46,031.00 Eur; 10,49% de la 46,032.00 Eur la 100,123.00 Eur; 10,49% de la 100,124.00 Eur 28.18 22,65% intre 15.548 si 46.123€; 23,65% intre 46.123 si 76.872€ =SUM(CH9:CH12) 18.47 =CI8+CH8 =+CK9+CK10+CK11+CK12 11 23.75 =CM8+CL8 29.6 =SUM(CP9:CP12) 29.9 =CQ8+CP8 29.8 0% pana la £7,956.00; 12% de la £7,956.00 la £41,865.00; 2% de la £41,865.00 0% pana la £7,956.00; 13.8% de la £7,956.00 9% de la £7.956; 2% de la £41.865 =SUM(CX9:CX12) 13.5 =CY8+CX8 =SUM(DA9:DA12) Se aplica la salariul saptamanal: 16,63% de la 0,1 la 166.26 Eur; 10% de la 166.27 Eur Se aplica la salariul saptamanal: 16,63% de la 0,1 la 166.26 Eur; 10% de la 166.27 Eur la 418.25 Eur; 41,83% de la 418.26 Eur 28,47% de la 910€/an la 9.869€/an; 15% de la 9.870 la 21.749; 51,47% peste 21.750 =SUM(DF9:DF12) 31.42 =DG8+DF8 =SUM(DI9:DI12) L9 Pensii (%) 7.9 9.9 =C9+B9 17.8 6.5 21.5 =G9+F9 28 - 20 =K9 20 7.51 16.88 =O9+N9 20 3 23.3 =S9+R9 26.3 10 27 =W9+V9 - 9.76 9.76 =AA9+Z9 =9.76*2 10.5 15.8 =AE9+AD9 10.5 15.5 8.85 =AI9+AH9 =15.5+8.85 4 14 =AM9+AL9 =14+4 10.25 12.55 =AQ9+AP9 18.5 7.5 8.86 =AU9+AT9 15 - =AX9 20 7.8 7.8 14.6 DKK 1.136/an DKK 2.272/an =2272+1136 pana la 3240 kroner/an 5.7 18% pentru angajatorii privati; 22.99% pentru administratia centrala; 20.08% pentru administratiile locale 5.7 11.05 % de la 0.00  EUR la 38,040.00  EUR; 9.30 % de la 38,040.00 EUR la 114,120.00 EUR; 0.30 % de la 114,120.00 EUR 16.15% de la 0.00  EUR la 38,040.00  EUR; 15.25% de la 38,040.00 EUR la 114,120.00 EUR; 1.80% de la 114,120.00 EUR 9.35 9.35 =BS9+BR9 6.67 11.33 =BW9+BV9 20 4 8.5% pana la 356Eur /saptamana; 10,75% de la 356Eur /saptamana 9.19 % de la 0 Eur la 46,031.00 Eur; 10.19% de la 46,032.00 Eur la 100,123.00 Eur; 10.19% de la 100,124.00 Eur 23.51 22,65% intre 15.548 si 46.123€; 23,65% intre 46.123 si 76.872€ 17.9 - =CH9 17.9 23.75 =CM9 4.7 23.6 =CQ9+CP9 8 8 =CY9+CX9 16 7 10.21 =DG9+DF9 10.21 L10 Sănătate (%) 3.2 4.8 =C10+B10 8 4.5 9 =G10+F10 13.5 - 13 =K10 13 - =7.52+2.37+1.17 9 3 =S10+R10 9 7 =W10+V10 - 9 - =Z10 5.5 5.2 =AE10+AD10 5.5 6.36 7.09 =AI10+AH10 =6.36+6.56 4 10 =AM10+AL10 =10+4 3.82 3.83 =AQ10+AP10 7.65 4.7 6.15 =AU10+AT10 - 15 =AY10 15 - 1.32 2.08 =1.32+0.17 0.75 12.8 =BO10+BN10 8.2 7.3 =BS10+BR10 14 (privata) 2.55 5.9 =BW10+BV10 7.6 - - - - 6.75 =CI10 =5.5+9.65 3.05 2.8 =CY10+CX10 6.1 4.35 =DG10+DF10 4.44 L11 Șomaj (%) 0.4 0.6 =C11+B11 - 1.2 =G11 1.2 1.6 0.8 =K11+J11 0.65 1.45 =O11+N11 - 1.1 =S11 1.5 =W11+V11 - - - 0.5 0.5 =AE11+AD11 0.14 0.06 =AI11+AH11 =0.14+0.06 1 1 =AM11+AL11 optional 2% din venit declarat 3 3 =AQ11+AP11 0.87 3.16 =AU11+AT11 - 1.7 =AY11 1.7 - 8%/luna 0.65 0.8 % pana la 2,025,000 Euro si 3.15 % din ceea ce depaseste aceasta suma 0.65 2.4 4 =BO11+BN11 1.5 1.5 =BS11+BR11 2.93 6.03 =BW11+BV11 - 0.3 1.31 - - 4.22 =CI11 1.55 5.5 =CQ11+CP11 - 2.64 =DG11+DF11 0.1 L12 Altele (%) 1.4 2.8 =C12+B12 3,5 (facultativ) - 0.28 % - 5.04 % =(5.04-0.28)/2 2,3 (facultativ) - 2.34 5.26 =O12+N12 ce depaseste 48600EUR/an ca taxa de solidaritate - 6.8 =S12 2.2 0 - - 3.95 6.5 =AA12+Z12 =6.5+4.26 0 1.35 =AE12+AD12 0.1 0.1 =AI12+AH12 =0.53+0.2 4.4 10.2 =AM12+AL12 =6+4.4+4.75 2.35 =AQ12+AP12 accidente 8,9 EUR/lunar - 16.53 =AU12 - 0.5 =AY12 0.5 1.7 1.7 pentru castiguri intre: 1.501-2.500 EUR/luna 2,5% (min 10EUR); 2.501-3.500 EUR 3%; peste 3.501 EUR 3,5% DKK 6000-8000/an =(6000+8000)/2 0.78 - =7.69+0.3 =BO12 1.18 1.18 =BS12+BR12 3.35 1.45 =BW12+BV12 - - 3.36 - 10.25 7.5 =CI12+CH12 0.6 0.1 0.8 =CQ12+CP12 - =0.5+1.4 1,1 si 0.51% - 3.04% =1.1+(-0.51+3.04)/2+CX12 1.1 - 14.22 =DG12+DF12 =0.3+2.6+11.32 L13 Baza impozabila minima 420 BGN/ luna 355€/luna 4.440 EUR/an pensii: 50% din venit, sanatate 50% castigul salarial minim 112,5% din salariul minim pe econimie Baza minima: se aplica la ce depaseste 2.248 pln/luna Pt CAS: minim 35% din câștigul salarial mediu brut 831.74 Baza minima de calcul 412 EUR/luna. 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