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Ordonanta de urgenta a Guvernului nr. 132/2020 privind Kurzarbeit completata de Legea nr. 58/2021

Ce este mai important de stiut ?

Suma care se acorda conform Kurzarbeit:

Suma acordata= 75%*(salariu de baza din CIM – salariu realizat)

Exemplu: Pentru un salariu de 2.350 lei si reducere a timpului de lucru cu 50%, suma acordata este de : 75%*(2350-1175) = 881 lei.

Contributiile sociale pentru salariu realizat si suma acordata conform Kurzarbeit se platesc integral, de catre angajator, pana pe 25 ale lunii viitoare acordarii lui.

Exemplu: Pentru un salariu CIM de 2.350 lei (cu deducere personala), salariu pentru reducere timp lucru 50%, realizat, este  = 1175+881 = 2.056 lei brut – > 791+46 = 837 lei- contributii sociale

Salariatul primeste salariul pentru timpul lucrat plus suma de 881 lei la data stabilita in CIM

Exemplu:  1.175 lei (salariu brut pentru ½ de norma) +881 lei = 2056 lei brut – > 1.265 lei net

Tabel ilustrativ:

Timp de lucruAngajatul primeste:Angajatorul plateste contributii:Angajatorul plateste salariu:
Norma intreaga 8h1.413 lei990 lei1.413 lei
Jumate de norma 4h1.265 lei837 lei1.265-881=384 lei
Diferente-148-153-1029
Exemplu

Conditii de acordare:

  1. măsura afectează cel puțin 10% din numărul de salariați ai unității;
  2. reducerea activității este justificată de o diminuare a cifrei de afaceri din luna anterioară aplicării măsurii prevăzute la alin. (1) sau, cel mult, din luna dinaintea lunii anterioare acesteia, cu cel puțin 10% față de luna similară sau față de media lunară a cifrei de afaceri din anul anterior declarării stării de urgență/alertă/asediu, respectiv 2019. În cazul organizațiilor neguvernamentale, precum și al angajatorilor din categoria reglementată de Ordonanța de urgență a Guvernului nr. 44/2008 privind desfășurarea activităților economice de către persoanele fizice autorizate, întreprinderile individuale și întreprinderile familiale, aprobată cu modificări și completări prin Legea nr. 182/2016, diminuarea se raportează la veniturile realizate.

In anul 2019 CA a fost de 59.757 lei -> media lunara = 4.980 lei.

In anul 2020 CA  a fost de 43.443 lei -> media lunra = 3.620 lei.

In luna iulie  2021 CA  a fost 4.330 lei ->10% = 3.897 lei.

Exemplu dat de http://www.contapenet.ro

Kurzarbeit 2021

Kurzarbeit 2021
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