Intrebare:
Care sunt procentele la fondul de boli profesionale si accidente pe care trebuie sa le plateasca firma? Codul CAEN al firmei noastre este 1513.
Raspuns: (dat in februarie 2005)
Conform H.G 2269 din 09.12.2004 privind aprobarea Normelor metodologice de calcul a contributiei de asigurare pentru accidente de munca si boli profesionale, anexa 4, procentul la fondul de accidente si boli profesionale corespunzator codului CAEN nr.1513 este de 1,145%.
Va atasam alaturat Anexa 4 din hotararea sus mentionata reprezentand TARIFUL DE RISC pe sectoare de activitate ale economiei nationale, pentru anul 2005:
______________________________________________________________________________
|Nr. | Sector de activitate |Diviziune|Clasa |Tarif |
|crt.| | CAEN |de risc|de risc|
| | | | |(% FS*)|
|____|_______________________________________________|_________|_______|_______|
| 1 | Agricultura, vanatoare si servicii anexe | 01 | 3,50 | 0,961 |
|____|_______________________________________________|_________|_______|_______|
Planul de conturi general Functiunea si corespondenta conturilor
Declaratia Unica 2024 Impozit pe venit Contributii CAS si CASS
Manual de politici contabile - Stick USB
| 2 | Silvicultura, exploatare forestiera s.a. | 02 | 4,25 | 1,099 |
|____|_______________________________________________|_________|_______|_______|
| 3 | Pescuit, piscicultura si servicii anexe | 05 | 2,25 | 0,730 |
|____|_______________________________________________|_________|_______|_______|
| 4 | Extractia si prepararea carbunelui | 10 | 14,75 | 3,033 |
|____|_______________________________________________|_________|_______|_______|
| 5 | Extractie hidrocarburi si serv. anexe | 11 | 7,25 | 1,651 |
|____|_______________________________________________|_________|_______|_______|
| 6 | Extractie - preparare minereuri radioactive | 12 | 11,00 | 2,342 |
|____|_______________________________________________|_________|_______|_______|
| 7 | Extractie - preparare minereuri metalifere | 13 | 13,00 | 2,711 |
|____|_______________________________________________|_________|_______|_______|
| 8 | Alte activitati extractive | 14 | 9,50 | 2,066 |
|____|_______________________________________________|_________|_______|_______|
| 9 | Industria alimentara si a bauturilor | 15 | 4,50 | 1,145 |
|____|_______________________________________________|_________|_______|_______|
| 10 | Fabricarea produselor din tutun | 16 | 5,50 | 1,329 |
|____|_______________________________________________|_________|_______|_______|
| 11 | Fabricarea produselor textile | 17 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 12 | Fabricarea articolelor de imbracaminte s.a. | 18 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 13 | Industria pielariei si a produselor din piele | 19 | 3,25 | 0,914 |
|____|_______________________________________________|_________|_______|_______|
| 14 | Fabricarea lemnului si a produselor din lemn | 20 | 7,00 | 1,605 |
|____|_______________________________________________|_________|_______|_______|
| 15 | Industria celulozei, hartiei s.a. | 21 | 7,75 | 1,743 |
|____|_______________________________________________|_________|_______|_______|
| 16 | Editare si tiparire publicatii | 22 | 4,00 | 1,053 |
|____|_______________________________________________|_________|_______|_______|
| 17 | Ind. de prel. a titeiului, cocsific. carbun. | | | |
| | s.a. | 23 | 6,50 | 1,513 |
|____|_______________________________________________|_________|_______|_______|
| 18 | Industria chimica si a fibrelor sintetice | 24 | 9,00 | 1.974 |
|____|_______________________________________________|_________|_______|_______|
| 19 | Fabric. produs. din cauciuc si mase plastice | 25 | 4,25 | 1,099 |
|____|_______________________________________________|_________|_______|_______|
| 20 | Fabric. altor produse din min. nemetalifere | 26 | 8,50 | 1,882 |
|____|_______________________________________________|_________|_______|_______|
| 21 | Industria metalurgica | 27 | 12,75 | 2,664 |
|____|_______________________________________________|_________|_______|_______|
| 22 | Ind. constr. metalice si a produselor din | | | |
| | metal | 28 | 7,50 | 1,697 |
|____|_______________________________________________|_________|_______|_______|
| 23 | Industria de masini si echipamente | 29 | 9,75 | 2,112 |
|____|_______________________________________________|_________|_______|_______|
| 24 | Industria de mijloace ale tehnicii de calcul | | | |
| | s.a. | 30 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 25 | Industria de masini si aparate electrice | 31 | 5,25 | 1,283 |
|____|_______________________________________________|_________|_______|_______|
| 26 | Ind. de echipam. pt. radio, tv, | | | |
| | telecomunicatii | 32 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 27 | Ind. de aparate si instrumente medicale etc. | 33 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 28 | Industria mijloacelor de transport rutier | 34 | 8,25 | 1,836 |
|____|_______________________________________________|_________|_______|_______|
| 29 | Industria altor mijloace de transport | 35 | 8,00 | 1,789 |
|____|_______________________________________________|_________|_______|_______|
| 30 | Productia de mobila si alte activitati | 36 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 31 | Recuperarea deseurilor etc. | 37 | 7,50 | 1,697 |
|____|_______________________________________________|_________|_______|_______|
| 32 | Prod. si furniz. energiei electrice, termice | | | |
| | s.a. | 40 | 7,00 | 1,605 |
|____|_______________________________________________|_________|_______|_______|
| 33 | Captarea, tratarea si distribuirea apei | 41 | 4,75 | 1,191 |
|____|_______________________________________________|_________|_______|_______|
| 34 | Constructii | 45 | 5,50 | 1,329 |
|____|_______________________________________________|_________|_______|_______|
| 35 | Vanzarea, intretinerea si reparare auto etc. | 50 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 36 | Comertul cu ridicata s.a. | 51 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 37 | Comertul cu amanuntul s.a. | 52 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 38 | Hoteluri si restaurante | 55 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
| 39 | Transporturi terestre si prin conducte | 60 | 4,50 | 1,145 |
|____|_______________________________________________|_________|_______|_______|
| 40 | Transportul pe ape | 61 | 4,75 | 1,191 |
|____|_______________________________________________|_________|_______|_______|
| 41 | Transporturi aeriene | 62 | 6,00 | 1,421 |
|____|_______________________________________________|_________|_______|_______|
| 42 | Activitati auxiliare de transport s.a. | 63 | 9,00 | 1,974 |
|____|_______________________________________________|_________|_______|_______|
| 43 | Posta si telecomunicatii | 64 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 44 | Intermedieri financiare | 65 | 1,50 | 0,592 |
|____|_______________________________________________|_________|_______|_______|
| 45 | Activitati de asigurari s.a. | 66 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 46 | Activitati auxiliare intermedierilor | | | |
| | financiare | 67 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 47 | Tranzactii imobiliare | 70 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 48 | Inchirieri masini, echipamente s.a. | 71 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
| 49 | Informatica si activ. conexe | 72 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 50 | Cercetare, dezvoltare | 73 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 51 | Alte activitati prestate intreprinderilor | 74 | 3,75 | 1,007 |
|____|_______________________________________________|_________|_______|_______|
| 52 | Administratie publica si aparare s.a. | 75 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 53 | Invatamant | 80 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 54 | Sanatate si asistenta sociala | 85 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 55 | Eliminare deseuri si ape uzate s.a. | 90 | 5,00 | 1,237 |
|____|_______________________________________________|_________|_______|_______|
| 56 | Activitati asociative diverse | 91 | 3,25 | 0,914 |
|____|_______________________________________________|_________|_______|_______|
| 57 | Activitati recreative, culturale si sportive | 92 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 58 | Alte activitati de servicii personale | 93 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
* FS - fondul brut de salarii realizat
