floorin, la Feb 18 2008, 01:48 PM, a spus:
Iar exemplul de mai jos il consideram corect si batut in cuie:
..................................nr zile...... salariu
perioada lucrata..............10.............256
CM suportat de societ .......5.............110
CM suportat de FNUASS.....7.............154
Total...............................22............520
CAS societate
=19.5%*256 + 19.5%*500*5/22
(500 - sal min garantat in plata)
CAS angajat
=9.5%*256+9.5%*500*5/22
.................
Am facut declaratia de CAS pe ianuarie si mi-a calculat CAS si pt perioada de CM suportat de FNUASS, deci pt exemplul de mai sus:
CAS societate
=19.5%*256 + 19.5%*500*12/22
(500 - sal min garantat in plata)
CAS angajat
=9.5%*256+9.5%*500*12/22
unde 12 = 5 (CM suportat de societ) + 7 (CM suportat de FNUASS)