---
title: Alte drepturi- IMPOZABILE sau PARTIAL IMPOZABILE
description: Salarii- Alte drepturi impozabile sau partial impozabile
---

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# Alte drepturi- IMPOZABILE sau PARTIAL IMPOZABILE

## Salarii- Alte drepturi impozabile sau partial impozabile

***Cum functioneaza***: drepturile de acest tip intra in baza de calcul a contributiilor. Valoarea se aduna in "venitul brut cu alte sume", asadar, suma neta ramane adaugata in venitul net si, mai departe, in restul de plata.

***Adauga valoarea***: NU ESTE CAZUL.

***Retine suma***: in functie de alegerea angajatorului- ce doreste sa suporte pentru dreptul acordat (suma neta sau suma bruta)

***Statul de plata***: valoarea apare in venitul brut cu alte sume, intra in baza de calcul pentru contributii si impozit. Suma neta se regaseste in venitul net.

***Din ce luna functioneaza combinatia:*** aprilie

***D112:*** apar in sectiunea E, impartite pe fiecare tip, la 8.2 si 8.3. 

**IMPORTANT: unele drepturi pot si in aceeasi luna atat parte impozabila cat si parte neimpozabila.**

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