{"id":1408,"date":"2023-04-20T17:10:53","date_gmt":"2023-04-20T15:10:53","guid":{"rendered":"https:\/\/www.kwforester.ro\/?p=1408"},"modified":"2023-04-20T17:14:12","modified_gmt":"2023-04-20T15:14:12","slug":"managementul-resurselor-umane-in-contexte-internationale","status":"publish","type":"post","link":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/","title":{"rendered":"Managementul resurselor umane \u00een contexte interna\u021bionale"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container news_seo nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><pre><img decoding=\"async\" class=\"alignright wp-image-1399 size-full\" src=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art.jpg\" alt=\"\" width=\"900\" height=\"600\" srcset=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-200x133.jpg 200w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-300x200.jpg 300w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-400x267.jpg 400w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-600x400.jpg 600w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-768x512.jpg 768w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art-800x533.jpg 800w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art.jpg 900w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/pre>\n<p style=\"font-weight: 400;\">\u00cen contextul globaliz\u0103rii, deta\u0219area personalului unei companii dintr-o \u021bar\u0103 \u00een alta a devenit o practic\u0103 aproape \u201ccotidian\u0103\u201d. Acest lucru face necesar\u0103\u00een\u021belegerea foarte bine a diferitelor reglement\u0103ri \u00een func\u021bie de sector: dreptul muncii, securitate social\u0103, impozitare.<\/p>\n<p style=\"font-weight: 400;\">\u00cen ceea ce prive\u0219te <u>dreptul muncii<\/u>, care se refer\u0103 la principiile egalit\u0103\u021bii de tratament \u0219i protec\u021biei lucr\u0103torilor str\u0103ini deta\u0219a\u021bi, precum \u0219i la obliga\u021biile tuturor companiilor str\u0103ine care deta\u0219eaz\u0103 personal \u00een str\u0103in\u0103tate, trebuie luate \u00een considerare urm\u0103toarele:<\/p>\n<ul>\n<li><strong>la nivelul UE<\/strong>: Directiva UE 96\/71\/CE, Directiva 2014\/67\/UE, Regulamentul (CE) 593\/2008 al Parlamentului European \u0219i al Consiliului.<\/li>\n<li><strong>la nivel italian<\/strong>: Decretul legislativ 136\/2016<\/li>\n<li><strong>la nivelul Rom\u00e2niei<\/strong>: Legea 16\/2017<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u00cen ceea ce prive\u0219te <u>securitatea social<\/u><u>\u0103<\/u> \u0219i, prin urmare, pentru a \u0219ti unde \u0219i c\u00e2nd se pl\u0103tesc contribu\u021biile, ar trebui s\u0103 se fac\u0103 trimitere la Regulamentul (CE) nr. 883\/2004 \u0219i la Regulamentul (CE) nr. 987\/2009.<\/p>\n<p style=\"font-weight: 400;\">\u00cen ceea ce prive\u0219te <u>impozitarea<\/u>, pentru a \u0219ti unde \u0219i c\u00e2nd se pl\u0103tesc impozitele pe veniturile salariale ar trebui s\u0103 se fac\u0103 referire la:<\/p>\n<ul>\n<li>conven\u021bii bilaterale de evitare a dublei impuneri \u00eencheiate \u00eentre cele dou\u0103 \u021b\u0103ri de interes (cea care deta\u015feaz\u0103 \u015fi cea unde se deta\u015feaz\u0103);<\/li>\n<li>legisla\u021bia fiscal\u0103 a \u021b\u0103rii de origine (de exemplu, Italia) \u0219i a \u021b\u0103rii de destina\u021bie (de exemplu, Rom\u00e2nia).<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><pre><img decoding=\"async\" class=\"alignleft wp-image-1393 size-full\" src=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro.jpg\" alt=\"\" width=\"900\" height=\"600\" srcset=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-200x133.jpg 200w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-300x200.jpg 300w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-400x267.jpg 400w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-600x400.jpg 600w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-768x512.jpg 768w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro-800x533.jpg 800w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Diritto-el-lavoro.jpg 900w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/pre>\n<h2><strong>1. <\/strong><strong>\u00cen ceea ce prive<\/strong><strong>\u0219<\/strong><strong>te <u>dreptul muncii<\/u>, legisla<\/strong><strong>\u021b<\/strong><strong>ia actual<\/strong><strong>\u0103<\/strong><strong> eviden<\/strong><strong>\u021b<\/strong><strong>iaz<\/strong><strong>\u0103<\/strong><strong> c<\/strong><strong>\u00e2<\/strong><strong>teva puncte-cheie, printre care o mai mare claritate <\/strong><strong>\u00ee<\/strong><strong>n ceea ce prive<\/strong><strong>\u0219<\/strong><strong>te salariile minime <\/strong><strong>\u0219<\/strong><strong>i obliga<\/strong><strong>\u021b<\/strong><strong>iile pentru companiile str<\/strong><strong>\u0103<\/strong><strong>ine care doresc s<\/strong><strong>\u0103<\/strong><strong> deta<\/strong><strong>\u0219<\/strong><strong>eze<\/strong><\/h2>\n<p style=\"font-weight: 400;\">Este foarte important s\u0103 se sublinieze faptul c\u0103 \u00een rela\u021bia de munc\u0103 cu lucr\u0103torii deta\u0219a\u021bi <strong>se aplic<\/strong><strong>\u0103,<\/strong> pe durata deta\u0219\u0103rii, <strong>acelea<\/strong><strong>\u0219<\/strong><strong>i condi<\/strong><strong>\u021b<\/strong><strong>ii<\/strong> de munc\u0103 \u0219i de angajare ca \u0219i pentru lucr\u0103torii care desf\u0103\u0219oar\u0103 o munc\u0103 similar\u0103 \u00een locul \u00een care are loc deta\u0219area (de exemplu, Italia), a\u0219a-numitele niveluri minime ale condi\u021biilor de munc\u0103 \u0219i de angajare, cu referire la:<\/p>\n<ul>\n<li><em>Durata maxim\u0103 a timpului de lucru <\/em><em>\u0219<\/em><em>i durata minim\u0103 a repausului<\/em><\/li>\n<li><em>Durata minim\u0103 a concediul anual pl\u0103tit<\/em><\/li>\n<li><em>Nivelurile minime de salarizare, inclusiv plata orelor suplimentare<\/em><\/li>\n<li><em>S\u0103n\u0103tatea, securitatea <\/em><em>\u0219<\/em><em>i igiena la locul de munc<\/em><em>\u0103<\/em><\/li>\n<li><em>Egalitatea de tratament \u00eentre b\u0103rba<\/em><em>\u021b<\/em><em>i <\/em><em>\u0219<\/em><em>i femei.<\/em><\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u00cen plus, pentru a <strong>garanta<\/strong> o protec\u021bie economic\u0103 adecvat\u0103 pentru lucr\u0103torii deta\u0219a\u021bi \u00een str\u0103in\u0103tate, salariul minim trebuie s\u0103 includ\u0103 urm\u0103toarele elemente salariale:<\/p>\n<ul>\n<li><em>Salariul de baz\u0103<\/em><\/li>\n<li><em>Indemniza<\/em><em>\u021b<\/em><em>ii <\/em><em>\u00ee<\/em><em>n func<\/em><em>\u021b<\/em><em>ie de vechimea <\/em><em>\u00ee<\/em><em>n munc<\/em><em>\u0103<\/em><\/li>\n<li><em>Superminimi<\/em><\/li>\n<li><em>Plata orelor suplimentare, a orelor de noapte <\/em><em>\u0219<\/em><em>i a s<\/em><em>\u0103<\/em><em>rb<\/em><em>\u0103<\/em><em>torilor legale<\/em><\/li>\n<li><em>Indemniza<\/em><em>\u021b<\/em><em>ii de deta<\/em><em>\u0219<\/em><em>are (<\/em><em>\u00ee<\/em><em>n cazul <\/em><em>\u00ee<\/em><em>n care se compenseaz<\/em><em>\u0103<\/em><em> inconvenientele cauzate de mutarea lucr<\/em><em>\u0103<\/em><em>torilor din mediul lor obi<\/em><em>\u0219<\/em><em>nuit)<\/em><\/li>\n<li><em>Indemniza<\/em><em>\u021b<\/em><em>ii de deplasare.<\/em><\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-bottom:20px;--awb-bg-color:var(--awb-color2);--awb-bg-color-hover:var(--awb-color2);--awb-bg-size:cover;--awb-border-color:var(--awb-color4);--awb-border-bottom:2px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3 textoctanews\" style=\"--awb-content-alignment:center;\"><p>Ai nevoie de mai multe informatii?<\/p>\n<\/div><\/div><\/div><\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat button-large button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type btnctanews\" style=\"--button_text_transform:uppercase;\" target=\"_self\" href=\"#form_articolo\"><span class=\"fusion-button-text\">Contacteaza-ne<\/span><\/a><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><pre><img decoding=\"async\" class=\"alignright wp-image-1396 size-full\" src=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali-.jpg\" alt=\"\" width=\"900\" height=\"600\" srcset=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--200x133.jpg 200w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--300x200.jpg 300w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--400x267.jpg 400w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--600x400.jpg 600w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--768x512.jpg 768w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali--800x533.jpg 800w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Oneri-sociali-.jpg 900w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/pre>\n<h2><strong>2. <\/strong><strong>Obliga<\/strong><strong>\u021b<\/strong><strong>iile de securitate social<\/strong><strong>\u0103<\/strong> <strong>\u00ee<\/strong><strong>n contextul deta<\/strong><strong>\u0219<\/strong><strong>\u0103<\/strong><strong>rii <\/strong><strong>\u00ee<\/strong><strong>n cadrul Uniunii Europene<\/strong><\/h2>\n<p style=\"font-weight: 400;\">Articolul 11, alineatul 3, litera a) din Regulamentul (CE) nr. 883\/2004 prevede, ca regul\u0103 general\u0103, c\u0103 o persoan\u0103 angajat\u0103 \u00eentr-un stat membru al UE se supune legisla\u021biei respectivului stat membru.<\/p>\n<p style=\"font-weight: 400;\">\u00cen cazul unui angajat care este transferat temporar pentru munc\u0103 din Italia \u00een Rom\u00e2nia, angajatorul va trebui s\u0103 solicite pentru salariatul care va fi deta\u015fat modelul A1 de la organismul competent din \u021bara sa. Acest model A1 va putea certifica ce legisla\u021bie de securitate social\u0103 se aplic\u0103 \u00een cazul titularului modelului (\u00een exemplul nostru, acesta va r\u0103m\u00e2ne sub inciden\u021ba legisla\u021biei italiene).<\/p>\n<p style=\"font-weight: 400;\">Formularul A1 trebuie s\u0103 fie p\u0103strat la \u00eendem\u00e2n\u0103 \u0219i prezentat de c\u0103tre angajat sau de c\u0103tre societate la autoritatea din \u021bara \u00een care lucreaz\u0103 (Rom\u00e2nia), pentru a confirma statutul s\u0103u de asigurat social \u0219i pentru a indica \u021bara \u00een care trebuie <u>pl<\/u><u>\u0103<\/u><u>tite contribu<\/u><u>\u021b<\/u><u>iile sale<\/u>. Deta\u0219area presupune transferul temporar al lucr\u0103torului \u00eentr-o alt\u0103 \u021bar\u0103, \u00een numele companiei, pentru o perioad\u0103 de maximum 24 de luni. \u00cen cazul \u00een care sunt \u00eendeplinite toate condi\u021biile de deta\u0219are, se emite automat formularul A1 pentru a certifica faptul c\u0103 persoana \u00een cauz\u0103 r\u0103m\u00e2ne supus\u0103 legisla\u021biei statului din care a fost deta\u0219at\u0103(Regulamentul CE nr. 883\/2004 \u0219i Regulamentul CE nr. 987\/2009).<\/p>\n<p style=\"font-weight: 400;\">\u00cen conformitate cu articolul 12, alineatul 1 din Regulamentul (CE) nr. 883\/2004, o persoan\u0103 angajat\u0103 \u00eentr-un stat membru (Italia), pentru o persoan\u0103 juridic\u0103 care \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea \u00een acest stat membru (Italia), care este deta\u0219at\u0103 \u00eentr-un alt stat membru (Rom\u00e2nia) pentru a presta activitate \u00een calitate de angajat \u00een numele persoanei juridice, r\u0103m\u00e2ne supus\u0103 legisla\u021biei primului stat membru (Italia), cu condi\u021bia ca durata preconizat\u0103 a activit\u0103\u021bii s\u0103 nu dep\u0103\u0219easc\u0103 24 de luni \u0219i ca rolul angajatului deta\u0219at s\u0103 nu fie acela de a \u00eenlocui o alt\u0103 persoan\u0103 deta\u0219at\u0103.<\/p>\n<p style=\"font-weight: 400;\">Neprezentarea Formularului A1 poate atrage dup\u0103 sine obliga\u021bia de a pl\u0103ti contribu\u021biile de securitate social\u0103 \u00een Rom\u00e2nia prin intermediul procedurilor locale prev\u0103zute pentru astfel de cazuri.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><pre><img decoding=\"async\" class=\"alignleft wp-image-1402 size-full\" src=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse.jpg\" alt=\"\" width=\"900\" height=\"600\" srcset=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-200x133.jpg 200w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-300x200.jpg 300w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-400x267.jpg 400w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-600x400.jpg 600w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-768x512.jpg 768w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse-800x533.jpg 800w, https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/tasse.jpg 900w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/pre>\n<h2><strong>3. <\/strong><strong>Impozitare: unde <\/strong><strong>\u0219<\/strong><strong>i c<\/strong><strong>\u00e2<\/strong><strong>nd se pl<\/strong><strong>\u0103<\/strong><strong>tesc impozitele pe veniturile salariale <\/strong><\/h2>\n<p style=\"font-weight: 400;\">\u00cen cazul unui lucr\u0103tor italian deta\u0219at, \u00een baza unui contract de deta\u0219are, din Italia \u00een Rom\u00e2nia pentru a lucra pentru o persoan\u0103 juridic\u0103 rom\u00e2n\u0103, <strong>obliga<\/strong><strong>\u021b<\/strong><strong>ia de a declara <\/strong><strong>\u0219<\/strong><strong>i de a pl<\/strong><strong>\u0103<\/strong><strong>ti<\/strong> impozit pe veniturile salariale primite din str\u0103in\u0103tate <strong>revine persoanei fizice deta<\/strong><strong>\u0219<\/strong><strong>ate<\/strong> \u00een Rom\u00e2nia.<\/p>\n<p style=\"font-weight: 400;\">Pentru a stabili regimul fiscal aplicabil unor astfel de venituri salariale ob\u021binute de persoane fizice nerezidente deta\u0219ate \u00een Rom\u00e2nia, trebuie s\u0103 se ia \u00een considerare dispozi\u021biile articolului 127 \u0219i ale punctului 43 alineatul (4) din Codul fiscal rom\u00e2n coroborate cu dispozi\u021biile Conven\u021biei de evitare a dublei impuneri \u00eencheiate \u00eentre Rom\u00e2nia \u0219i Italia.<\/p>\n<p style=\"font-weight: 400;\">Ca regul\u0103 general\u0103, <strong>veniturile salariale<\/strong> ob\u021binute de persoanele fizice nerezidente care <strong>lucreaz<\/strong><strong>\u0103<\/strong> <strong>\u00ee<\/strong><strong>n Rom<\/strong><strong>\u00e2<\/strong><strong>nia<\/strong> <u>sunt impozabile<\/u> dac\u0103 persoana fizic\u0103 este prezent\u0103 \u00een Rom\u00e2nia una sau mai multe perioade care <strong>dep<\/strong><strong>\u0103<\/strong><strong>\u0219<\/strong><strong>esc <\/strong><strong>\u00ee<\/strong><strong>n total 183 de zile<\/strong> \u00een orice perioad\u0103 din cele 12 luni consecutive care se \u00eencheie \u00een anul calendaristic \u00een cauz\u0103 sau \u00een perioada \u0219i \u00een condi\u021biile specificate \u00een Conven\u021bia de evitare a dublei impuneri \u00eencheiat\u0103 \u00eentre Rom\u00e2nia \u0219i Italia \u0219i numai dac\u0103 persoana fizic\u0103 \u00ee\u0219i dovede\u0219te re\u0219edin\u021ba \u00een Italia prin intermediul unui certificat de reziden\u021b\u0103 fiscal\u0103 eliberat de autoritatea italian\u0103competent\u0103.<\/p>\n<p style=\"font-weight: 400;\">\u00cen plus, <strong>veniturile salariale<\/strong> ob\u021binute de persoanele fizice nerezidente care <strong>lucreaz<\/strong><strong>\u0103<\/strong> <strong>\u00ee<\/strong><strong>n Rom<\/strong><strong>\u00e2<\/strong><strong>nia<\/strong> \u015fi sunt prezente \u00een Rom\u00e2nia pentru o perioad\u0103 <strong>mai mic\u0103 de 183 de zile<\/strong> \u00een orice perioad\u0103 din cele 12 luni consecutive care se \u00eencheie \u00een anul calendaristic \u00een cauz\u0103 sau \u00een perioada \u0219i \u00een condi\u021biile specificate \u00een Conven\u021bia de evitare a dublei impuneri \u00eencheiat\u0103 \u00eentre Rom\u00e2nia \u0219i Italia, <strong>sunt impozabile \u00een Rom\u00e2nia<\/strong> dac\u0103 este \u00eendeplinit\u0103 cel pu\u021bin una dintre urm\u0103toarele condi\u021bii:<\/p>\n<ul>\n<li>Salariul este pl\u0103tit de c\u0103tre sau \u00een numele unui angajator rezident;<\/li>\n<li>Salariul este pl\u0103tit de un sediu permanent din Rom\u00e2nia apar\u021bin\u00e2nd angajatorului nerezident.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\">\u00cen condi\u021biile \u00een care persoana fizic\u0103 nerezident\u0103, \u00een calitate de lucr\u0103tor deta\u0219at care presteaz\u0103 munc\u0103 \u00een Rom\u00e2nia, dep\u0103\u0219e\u0219te 183 de zile de prezen\u021b\u0103efectiv\u0103 \u00een Rom\u00e2nia sau dep\u0103\u0219e\u0219te perioada prev\u0103zut\u0103 \u00een conven\u021biile de evitare a dublei impuneri, aceasta trebuie s\u0103 pl\u0103teasc\u0103 impozit <strong>din prima zi<\/strong> de c\u00e2nd ob\u021bine venituri din activitatea salarial\u0103 desf\u0103\u0219urat\u0103 pe teritoriul Rom\u00e2niei.<\/p>\n<p style=\"font-weight: 400;\">Referitor la impozitele datorate de lucr\u0103torii str\u0103ini deta\u0219a\u021bi pe teritoriul Rom\u00e2niei pentru activit\u0103\u021bi dependente desf\u0103\u0219urate \u00een Rom\u00e2nia, <strong>o alt\u0103 obliga<\/strong><strong>\u021b<\/strong><strong>ie<\/strong> pentru persoana fizic\u0103 nerezident\u0103 este cea prev\u0103zut\u0103 de Ordinul Ministerului Finan\u021belor Publice 1099\/2016, care stabile\u0219te modalitatea de stabilire a reziden\u021bei fiscale \u00een Rom\u00e2nia: &#8222;persoana fizic\u0103 nerezident\u0103 are obliga\u021bia de a \u00eenregistra la organul fiscal competent Chestionarul pentru stabilirea reziden\u021bei fiscale la sosirea \u00een Rom\u00e2nia, \u00een termen de 30 de zile de la data la care se \u00eemplinesc 183 de zile de prezen\u021b\u0103 \u00een Rom\u00e2nia&#8221; (art. 14 OMFP 1099\/2016).<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><h2><strong>4. <\/strong><strong>Concluzii<\/strong><\/h2>\n<p style=\"font-weight: 400;\">Suntem con\u0219tien\u021bi de faptul c\u0103 no\u021biunile prezentate mai sus nu sunt u\u0219or de \u00een\u021beles, motiv pentru care rezum\u0103m ceea ce credem c\u0103 ar trebui s\u0103 \u0219tii \u00een cazul \u00een care decizi s\u0103 vii \u00een Rom\u00e2nia ca lucr\u0103tor deta\u0219at sau ca persoan\u0103 fizic\u0103 care dore\u0219te s\u0103 desf\u0103\u0219oare activit\u0103\u021bi independente \u00een Rom\u00e2nia.<\/p>\n<ol>\n<li><strong>Dac\u0103 e<\/strong><strong>\u0219<\/strong><strong>ti un lucr<\/strong><strong>\u0103<\/strong><strong>tor deta<\/strong><strong>\u0219<\/strong><strong>at de o societate italian<\/strong><strong>\u0103<\/strong><strong> la o societate rom<\/strong><strong>\u00e2<\/strong><strong>neasc<\/strong><strong>\u0103<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Nu uita s\u0103 ai la tine formularul A1 valabil pentru deta\u0219area ini\u021bial\u0103 de maximum 24 de luni (sau pe durata deta\u0219\u0103rii), care \u00ee\u0163i va permite s\u0103 pl\u0103te\u015fti contribu\u021biile \u00een \u021bara de origine &#8211; Italia. F\u0103r\u0103 modelul A1 va trebui s\u0103 pl\u0103te\u015fti contribu\u021biile \u00een Rom\u00e2nia (compania va trebui s\u0103 o fac\u0103 \u00een numele t\u0103u).<\/li>\n<li>Obliga\u021bia de a pl\u0103ti impozite \u00een Rom\u00e2nia pentru salariul t\u0103u este responsabilitatea ta &#8211; persoan\u0103 fizic\u0103 \u0219i nu a companiei pentru care lucrezi. Fii atent, consult\u0103 un consilier de \u00eencredere \u00een domeniul muncii \u0219i \u00eencepi toate actele necesare \u00een termenele legale.<\/li>\n<li>Dup\u0103 cele 183 de zile de prezen\u021b\u0103 \u00een Rom\u00e2nia, nu uita s\u0103 completezi \u0219i s\u0103 depui Chestionarul pentru stabilirea reziden\u021bei fiscale la organul fiscal competent.<\/li>\n<li>\u00cen calitate de lucr\u0103tor deta\u0219at, ai posibilitatea de a te \u00eenregistra la AIRE sau de a r\u0103m\u00e2ne rezident \u00een Italia, unde este posibil s\u0103 ai centrul de interes. Fii prudent \u0219i informeaz\u0103-te din surse de \u00eencredere cu privire la calendarul \u0219i procedura care trebuie urmat\u0103.<\/li>\n<li>C\u00e2nd ajungi \u00een Rom\u00e2nia, va trebui s\u0103 \u00ee\u021bi deschizi o pozi\u021bie fiscal\u0103 \u00een Rom\u00e2nia pentru a-\u021bi \u00eendeplini obliga\u021biile fiscale. Nu uita s\u0103 o \u00eenchizi atunci c\u00e2nd vei decide s\u0103 p\u0103r\u0103se\u0219ti teritoriul Rom\u00e2niei pentru a te \u00eentoarce la munc\u0103 \u00een \u021bara de origine.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>Dac\u0103 e<\/strong><strong>\u0219<\/strong><strong>ti o persoan<\/strong><strong>\u0103<\/strong><strong> fizic<\/strong><strong>\u0103<\/strong><strong> care decide s<\/strong><strong>\u0103<\/strong><strong> se stabileasc<\/strong><strong>\u0103<\/strong> <strong>\u00ee<\/strong><strong>n Rom<\/strong><strong>\u00e2<\/strong><strong>nia<\/strong>\n<ul>\n<li>La sosire va trebui s\u0103 \u00ee\u021bi deschizi pozi\u021bia fiscal\u0103 \u00een Rom\u00e2nia<\/li>\n<li>Este posibil s\u0103 trebuiasc\u0103 s\u0103 te \u00eenregistrezi la AIRE \u00een Italia<\/li>\n<li>Dup\u0103 cele 183 de zile de prezen\u021b\u0103 \u00een Rom\u00e2nia va trebui s\u0103 completezi \u0219i s\u0103 depui la agen\u021bia fiscal\u0103 competent\u0103 Chestionarul pentru stabilirea domiciliului fiscal.<\/li>\n<li>At\u00e2t impozitele, c\u00e2t \u0219i contribu\u021biile vor trebui pl\u0103tite \u00een Rom\u00e2nia<\/li>\n<li>Va trebui s\u0103 respec\u0163i obliga\u021biile privind depunerea declara\u021biilor fiscale<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/div><div class=\"fusion-text fusion-text-7\" style=\"--awb-margin-top:3%;\"><p><em>\u00ce\u021bi st\u0103m la dispozi\u021bie pentru orice nevoi, clarific\u0103ri sau practici de urmat.<\/em><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":1401,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_expiration-date-status":"","_expiration-date":0,"_expiration-date-type":"","_expiration-date-categories":[],"_expiration-date-options":[]},"categories":[8],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/\" \/>\n<meta property=\"og:site_name\" content=\"KW Forester\" \/>\n<meta property=\"article:published_time\" content=\"2023-04-20T15:10:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-20T15:14:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"r.roman@kwforester.ro\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"r.roman@kwforester.ro\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"15 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/\",\"url\":\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/\",\"name\":\"Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester\",\"isPartOf\":{\"@id\":\"https:\/\/www.kwforester.ro\/ro\/#website\"},\"datePublished\":\"2023-04-20T15:10:53+00:00\",\"dateModified\":\"2023-04-20T15:14:12+00:00\",\"author\":{\"@id\":\"https:\/\/www.kwforester.ro\/ro\/#\/schema\/person\/2f841a567233942299815af093d78ec5\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.kwforester.ro\/ro\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Managementul resurselor umane \u00een contexte interna\u021bionale\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.kwforester.ro\/ro\/#website\",\"url\":\"https:\/\/www.kwforester.ro\/ro\/\",\"name\":\"KW Forester\",\"description\":\"Business consulting for Italian activities in Romania\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.kwforester.ro\/ro\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.kwforester.ro\/ro\/#\/schema\/person\/2f841a567233942299815af093d78ec5\",\"name\":\"r.roman@kwforester.ro\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/","og_locale":"ro_RO","og_type":"article","og_title":"Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester","og_url":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/","og_site_name":"KW Forester","article_published_time":"2023-04-20T15:10:53+00:00","article_modified_time":"2023-04-20T15:14:12+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/www.kwforester.ro\/wp-content\/uploads\/2023\/04\/Prima-foto-art.jpg","type":"image\/jpeg"}],"author":"r.roman@kwforester.ro","twitter_card":"summary_large_image","twitter_misc":{"Scris de":"r.roman@kwforester.ro","Timp estimat pentru citire":"15 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/","url":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/","name":"Managementul resurselor umane \u00een contexte interna\u021bionale - KW Forester","isPartOf":{"@id":"https:\/\/www.kwforester.ro\/ro\/#website"},"datePublished":"2023-04-20T15:10:53+00:00","dateModified":"2023-04-20T15:14:12+00:00","author":{"@id":"https:\/\/www.kwforester.ro\/ro\/#\/schema\/person\/2f841a567233942299815af093d78ec5"},"breadcrumb":{"@id":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.kwforester.ro\/ro\/managementul-resurselor-umane-in-contexte-internationale\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.kwforester.ro\/ro\/"},{"@type":"ListItem","position":2,"name":"Managementul resurselor umane \u00een contexte interna\u021bionale"}]},{"@type":"WebSite","@id":"https:\/\/www.kwforester.ro\/ro\/#website","url":"https:\/\/www.kwforester.ro\/ro\/","name":"KW Forester","description":"Business consulting for Italian activities in Romania","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.kwforester.ro\/ro\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ro-RO"},{"@type":"Person","@id":"https:\/\/www.kwforester.ro\/ro\/#\/schema\/person\/2f841a567233942299815af093d78ec5","name":"r.roman@kwforester.ro"}]}},"_links":{"self":[{"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/posts\/1408"}],"collection":[{"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/comments?post=1408"}],"version-history":[{"count":4,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/posts\/1408\/revisions"}],"predecessor-version":[{"id":1433,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/posts\/1408\/revisions\/1433"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/media\/1401"}],"wp:attachment":[{"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/media?parent=1408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/categories?post=1408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kwforester.ro\/ro\/wp-json\/wp\/v2\/tags?post=1408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}