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01.01.2016 - 31.12.2017
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Cotizatia platita de membrii de sindicat este deductibila in cuantum de maximum **1%**:

din **venitul brut realizat**, potrivit prevederilor Codului Fiscal.

sau

din **salariul tarifar de incadrare** potrivit Contractului Colectiv de Munca.

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                 |
+-------------------------+------------+---------------------+
| DEDUCERE SINDICALA      |            | 60 Suma dedusa      |
+-------------------------+------------+---------------------+
| 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 cotizatia la sindicat se regasesc in: **EMSYS Human Resources (HR)->Salarizare -> Date de baza-> Datorii**

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

**Legislatie**

+-----------------------------------+-----------------------------------+
| **Denumire**                      | **Articol/Lege**                  |
+-----------------------------------+-----------------------------------+
| Deducere sindicala                | `Art 24                           |
|                                   | <../../../legi/l_62_2011/l_62_    |
|                                   | 2011_01.01.2016.html#art-24>`__   |
|                                   | din Legea 62/2011                 |
+-----------------------------------+-----------------------------------+
| Cotizatia sindicala platita in    | `Punctul (2) litera (ii) Art 78   |
| luna respectiva                   | <../../../legi/cod_fiscal_2015/cf |
|                                   | _227_din_2015.html#art-78>`__     |
|                                   | din Legea 227/2015 Codul fiscal   |
+-----------------------------------+-----------------------------------+