=======================
01.01.2016 - 31.12.2017
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Salariatii pot beneficia anual de deducerea contributiilor la fondurile de pensii facultative in limita

a **400 euro** (echivalenta in lei).

Exemplu deducere:

+-------------------------+------------+---------------------+
| SALARIU                 |            | 5,984               |
+=========================+============+=====================+
| ZILE LUCRATOARE         | 21z        | 5,984               |
+-------------------------+------------+---------------------+
| SPOR DE VECHIME         | 25%        | 1,496               |
+-------------------------+------------+---------------------+
| TOTAL SALARIU BRUT      |            | 7,480               |
+-------------------------+------------+---------------------+
| CONTRIBUTIE SOMAJ       | 21z - 0.5% | 37                  |
+-------------------------+------------+---------------------+
| CAS GR.3                | 10.5%      | 785                 |
+-------------------------+------------+---------------------+
| FOND SANATATE           | 5.5%       | 411                 |
+-------------------------+------------+---------------------+
| VENIT NET               |            | 6,247               |
+-------------------------+------------+---------------------+
| DEDUCERE PENSIE PRIVATA |            | 100 Suma dedusa     |
+-------------------------+------------+---------------------+
| DEDUCERE SINDICALA      |            | 60                  |
+-------------------------+------------+---------------------+
| VENIT BAZA DE CALCUL    |            | 6,087 = 6247-100-60 |
+-------------------------+------------+---------------------+
| IMPOZIT RETINUT         |            | 974                 |
+-------------------------+------------+---------------------+
| SALARIU NET             |            | 5,273               |
+-------------------------+------------+---------------------+
| SINDICAT PROCENT        | 1%         | 60                  |
+-------------------------+------------+---------------------+
| REST DE PLATA           |            | 5,213               |
+-------------------------+------------+---------------------+

In aplicatie informatii despre pensia facultativa se regasesc in: **EMSYS Human Resources (HR)->Salarizare -> Date de baza-> Datorii**

Vizualizare: **Human Resources (HR)->Rapoarte->PY**

**Legislatie**

+-----------------------------------+-------------------------------------+
| **Denumire**                      | **Articol/Lege**                    |
+-----------------------------------+-------------------------------------+
| Contributiile la fondul de pensii | `Punctul (2), litera (iii) Art      |
| facultative                       | 78 <../../../Legi/cod_fiscal_2015   |
|                                   | /cf_227_din_2015.html#art-78>`__    |
|                                   | din Legea 227/2015 Codul fiscal     |
+-----------------------------------+-------------------------------------+