New tax facilities for agricultural employees - law 135/2022 and OG 16/2022

Author: Alina Răfoi

Facilitati fiscale in agricultura Blog

In order to support its customers, BITSoftware has aligned the Socrate Payroll solution with the new legislative changes, so that reporting is accurate and does not affect customers' business in any way.

We are now talking about the changes brought by law 135/2022, the law introduces for the agricultural and food industry facilities similar to those in the construction field, more precisely, for the salaries of employees:

  • exemption from CASS - 10%;
  • income tax exemption from wages -10%;
  • CAS reduction by 3.75%. => optional

The new law also introduces the minimum gross basic salary of 3,000 lei per month for the agricultural sector and the food industry. This minimum wage will enter into force on January 1, 2023 and will apply until December 31, 2028.

The way of working remains extremely simple, the company runs the process of activating fiscal facilities, registers the employees' options for maintaining the contribution to pillar II, further salary calculations are performed and the generation of the single statement 112 for reporting social contributions and income tax.

The registration of the company as a beneficiary of tax facilities is a flexible process, which allows the configuration of the limit thresholds for which these benefits are granted, whether it is 30,000 lei (from June 2022) or 10,000 from August 1, 2022. For employees it is visible on the salary slip, the fact that the contribution option to pillar II is maintained by the fact that the 2 CAS values ​​are broken down: 21.25% as facilitated and additionally the 3.75% for pillar II.

The results of salary calculations can be easily viewed in the classic salary reports, but also in the new type of pivot report available for consulting data over longer time intervals, with the possibility of consolidation by employee functions, profit centers, departments, etc.

Socrate Payroll addresses the human resources department of Romanian companies. The solution realizes the definition and management of the personnel structure, record of salary rights, rest and medical leaves, as well as other rights and youth that apply to the employee or the employing company.

Socrate Payroll was designed out of the desire to cover as many particular cases as possible, knowing that the issues related to this chapter are complex. Socrate Payroll is perfectly integrated with SocrateERP, the transfer to accounting can be done with the automatic distribution of expenses by cost centers.

With over 28 years of experience, BITSoftware develops and implements ERP, CRM and Business Intelligence (BI) solutions that help companies in various industries improve productivity by automating company processes and achieve long-term growth goals.

 

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