{"id":307,"date":"2020-01-13T10:41:00","date_gmt":"2020-01-13T10:41:00","guid":{"rendered":"https:\/\/demosites.io\/web-agency-gb\/?p=1"},"modified":"2026-01-13T23:31:38","modified_gmt":"2026-01-13T23:31:38","slug":"hello-world-2","status":"publish","type":"post","link":"https:\/\/dariusdirpes.ro\/index.php\/2020\/01\/13\/hello-world-2\/","title":{"rendered":"Calculator Taxe PFA"},"content":{"rendered":"<div class=\"pfa26-wrap\" id=\"pfa26\">\n<style>\n    .pfa26-wrap{font-family:system-ui,-apple-system,Segoe UI,Roboto,Arial,sans-serif;max-width:920px;margin:18px auto;padding:18px}\n    .pfa26-card{background:#fff;border:1px solid rgba(0,0,0,.08);border-radius:16px;box-shadow:0 8px 24px rgba(0,0,0,.06);overflow:hidden}\n    .pfa26-head{padding:18px 18px 10px;border-bottom:1px solid rgba(0,0,0,.06);background:linear-gradient(180deg,rgba(0,0,0,.03),transparent)}\n    .pfa26-title{margin:0;font-size:20px;font-weight:750}\n    .pfa26-sub{margin:6px 0 0;color:rgba(0,0,0,.62);font-size:13px;line-height:1.35}\n    .pfa26-grid{display:grid;grid-template-columns:1.15fr .85fr;gap:14px;padding:14px}\n    @media (max-width:860px){.pfa26-grid{grid-template-columns:1fr}}\n    .pfa26-box{border:1px solid rgba(0,0,0,.08);border-radius:14px;padding:14px}\n    .pfa26-box h3{margin:0 0 10px;font-size:14px}\n    .pfa26-row{display:grid;grid-template-columns:1fr 1fr;gap:10px}\n    @media (max-width:560px){.pfa26-row{grid-template-columns:1fr}}\n    .pfa26-field label{display:block;font-size:12px;color:rgba(0,0,0,.65);margin:0 0 6px}\n    .pfa26-field input,.pfa26-field select{\n      width:100%;padding:10px 11px;border:1px solid rgba(0,0,0,.14);border-radius:12px;\n      outline:none;font-size:14px;background:#fff\n    }\n    .pfa26-field input:focus,.pfa26-field select:focus{border-color:rgba(0,0,0,.35);box-shadow:0 0 0 3px rgba(0,0,0,.06)}\n    .pfa26-checks{display:flex;flex-wrap:wrap;gap:10px;margin-top:8px}\n    .pfa26-chip{display:flex;align-items:flex-start;gap:8px;border:1px solid rgba(0,0,0,.10);border-radius:999px;padding:8px 10px;background:rgba(0,0,0,.02)}\n    .pfa26-chip input{margin-top:2px}\n    .pfa26-chip span{font-size:12px;color:rgba(0,0,0,.75);line-height:1.2}\n    .pfa26-actions{display:flex;gap:10px;flex-wrap:wrap;margin-top:12px}\n    .pfa26-btn{\n      appearance:none;border:0;border-radius:12px;padding:10px 12px;font-weight:700;\n      background:#111;color:#fff;cursor:pointer\n    }\n    .pfa26-btn.secondary{background:rgba(0,0,0,.08);color:#111}\n    .pfa26-results{display:grid;gap:10px}\n    .pfa26-kpi{display:flex;justify-content:space-between;gap:10px;align-items:baseline;padding:12px;border:1px solid rgba(0,0,0,.08);border-radius:14px;background:rgba(0,0,0,.02)}\n    .pfa26-kpi strong{font-size:12px;color:rgba(0,0,0,.65);font-weight:650}\n    .pfa26-kpi b{font-size:16px}\n    .pfa26-note{font-size:12px;color:rgba(0,0,0,.62);line-height:1.35;margin:0}\n    .pfa26-mini{font-size:11px;color:rgba(0,0,0,.55)}\n    .pfa26-warn{padding:10px 12px;border-radius:12px;border:1px dashed rgba(0,0,0,.18);background:rgba(0,0,0,.02);font-size:12px;color:rgba(0,0,0,.72)}\n    .pfa26-footer{padding:12px 14px;border-top:1px solid rgba(0,0,0,.06);background:rgba(0,0,0,.015)}\n    .pfa26-footer a{color:#111}\n  <\/style>\n<div class=\"pfa26-card\">\n<div class=\"pfa26-head\">\n<h2 class=\"pfa26-title\">Calculator taxe PFA (2026) \u2013 CAS, CASS, impozit<\/h2>\n<p class=\"pfa26-sub\">\n        Pentru PFA \u00een sistem real (\u00eencas\u0103ri \u2212 cheltuieli). Contribu\u021biile (CAS\/CASS) sunt considerate deductibile la impozit.\n      <\/p>\n<\/p><\/div>\n<div class=\"pfa26-grid\">\n      <!-- Inputs --><\/p>\n<div class=\"pfa26-box\">\n<h3>Date de intrare<\/h3>\n<div class=\"pfa26-row\">\n<div class=\"pfa26-field\">\n            <label>\u00cencas\u0103ri totale (lei \/ an)<\/label><br \/>\n            <input type=\"number\" id=\"pfa_incasari\" min=\"0\" step=\"1\" value=\"120000\">\n          <\/div>\n<div class=\"pfa26-field\">\n            <label>Cheltuieli deductibile (lei \/ an)<\/label><br \/>\n            <input type=\"number\" id=\"pfa_chelt\" min=\"0\" step=\"1\" value=\"20000\">\n          <\/div>\n<\/p><\/div>\n<div class=\"pfa-row\" style=\"margin-top:10px\"><\/div>\n<div class=\"pfa26-row\" style=\"margin-top:10px\">\n<div class=\"pfa26-field\">\n            <label>Salariu minim de referin\u021b\u0103 (lei)<\/label><br \/>\n            <input type=\"number\" id=\"pfa_minw\" min=\"1\" step=\"1\" value=\"4050\"><\/p>\n<div class=\"pfa26-mini\">Po\u021bi schimba dac\u0103 vrei alt\u0103 valoare de referin\u021b\u0103.<\/div>\n<\/p><\/div>\n<div class=\"pfa26-field\">\n            <label>CAS (pensie) dac\u0103 e sub 12 salarii<\/label><br \/>\n            <select id=\"pfa_cas_opt\"><option value=\"no\">Nu pl\u0103tesc CAS (sub prag)<\/option><option value=\"12\">Pl\u0103tesc voluntar la baza 12 salarii<\/option><\/select><\/p>\n<div class=\"pfa26-mini\">Dac\u0103 venitul net dep\u0103\u0219e\u0219te pragul, CAS devine automat obligatoriu.<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"pfa26-checks\">\n          <label class=\"pfa26-chip\" title=\"Poate elimina CASS minim (6 salarii) c\u00e2nd venitul net e sub prag, dac\u0103 e\u0219ti asigurat prin salariu.\"><br \/>\n            <input type=\"checkbox\" id=\"pfa_is_salar\"><br \/>\n            <span>Sunt salariat (am CASS pl\u0103tit prin CIM)<\/span><br \/>\n          <\/label><br \/>\n          <label class=\"pfa26-chip\" title=\"Student sub 26 ani \u2013 poate elimina CASS minim \u00een anumite situa\u021bii.\"><br \/>\n            <input type=\"checkbox\" id=\"pfa_is_student\"><br \/>\n            <span>Sunt student &lt; 26 ani<\/span><br \/>\n          <\/label><br \/>\n          <label class=\"pfa26-chip\" title=\"Pensionarii nu datoreaz\u0103 CAS pentru activit\u0103\u021bi independente.\"><br \/>\n            <input type=\"checkbox\" id=\"pfa_is_pensionar\"><br \/>\n            <span>Sunt pensionar<\/span><br \/>\n          <\/label><br \/>\n          <label class=\"pfa26-chip\" title=\"Handicap grad 1\/2 \u2013 scutire impozit pe venit (\u00een practic\u0103, conform regulilor de scutire).\"><br \/>\n            <input type=\"checkbox\" id=\"pfa_is_handicap\"><br \/>\n            <span>Handicap grad 1\/2 (scutire impozit)<\/span><br \/>\n          <\/label><br \/>\n          <label class=\"pfa26-chip\" title=\"Dac\u0103 vrei s\u0103 pl\u0103te\u0219ti CASS chiar la venit 0\/pierdere (op\u021bional).\"><br \/>\n            <input type=\"checkbox\" id=\"pfa_cass_optional\"><br \/>\n            <span>Vreau CASS op\u021bional (dac\u0103 e 0\/pierdere)<\/span><br \/>\n          <\/label>\n        <\/div>\n<div class=\"pfa26-actions\">\n          <button class=\"pfa26-btn\" id=\"pfa_calc\">Calculeaz\u0103<\/button><br \/>\n          <button class=\"pfa26-btn secondary\" id=\"pfa_reset\" type=\"button\">Reset<\/button>\n        <\/div>\n<div class=\"pfa26-warn\" id=\"pfa_warn\" style=\"display:none;margin-top:12px\"><\/div>\n<\/p><\/div>\n<p>      <!-- Results --><\/p>\n<div class=\"pfa26-box\">\n<h3>Rezultate<\/h3>\n<div class=\"pfa26-results\">\n<div class=\"pfa26-kpi\"><strong>Venit net (\u00eenainte de taxe)<\/strong><b id=\"r_net\">\u2014<\/b><\/div>\n<div class=\"pfa26-kpi\"><strong>CAS (25%)<\/strong><b id=\"r_cas\">\u2014<\/b><\/div>\n<div class=\"pfa26-kpi\"><strong>CASS (10%)<\/strong><b id=\"r_cass\">\u2014<\/b><\/div>\n<div class=\"pfa26-kpi\"><strong>Impozit (10%)<\/strong><b id=\"r_tax\">\u2014<\/b><\/div>\n<div class=\"pfa26-kpi\"><strong>Total taxe<\/strong><b id=\"r_total\">\u2014<\/b><\/div>\n<div class=\"pfa26-kpi\"><strong>R\u0103m\u00e2ne (dup\u0103 taxe)<\/strong><b id=\"r_after\">\u2014<\/b><\/div>\n<\/p><\/div>\n<p class=\"pfa26-note\" style=\"margin-top:10px\">\n          Praguri folosite (din salariul minim ales):<br \/>\n          \u2022 6 salarii (CASS minim) \u2022 12\/24 salarii (CAS) \u2022 72 salarii (CASS maxim).\n        <\/p>\n<p class=\"pfa26-mini\" id=\"r_praguri\" style=\"margin:8px 0 0\">\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"pfa26-footer\">\n<div class=\"pfa26-mini\">\n        Aten\u021bie: calculele sunt orientative \u0219i urm\u0103resc regulile uzuale pentru PFA \u00een sistem real (CAS\/CASS deductibile).<br \/>\n        Dac\u0103 vrei, \u00ee\u021bi adaptez \u0219i varianta \u201enorm\u0103 de venit\u201d, plus comparativ PFA vs SRL.\n      <\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p>  <script>\n    (function(){\n      const $ = (id) => document.getElementById(id);<\/p>\n<p>      function lei(n){\n        if (!isFinite(n)) n = 0;\n        return new Intl.NumberFormat('ro-RO', { style:'currency', currency:'RON', maximumFractionDigits: 0 }).format(Math.round(n));\n      }<\/p>\n<p>      function clamp(x, a, b){ return Math.max(a, Math.min(b, x)); }<\/p>\n<p>      function calc(){\n        const incasari = parseFloat($(\"pfa_incasari\").value || 0);\n        const chelt = parseFloat($(\"pfa_chelt\").value || 0);\n        const minW = parseFloat($(\"pfa_minw\").value || 0);<\/p>\n<p>        const isSalar = $(\"pfa_is_salar\").checked;\n        const isStudent = $(\"pfa_is_student\").checked;\n        const isPensionar = $(\"pfa_is_pensionar\").checked;\n        const isHandicap = $(\"pfa_is_handicap\").checked;\n        const cassOptional = $(\"pfa_cass_optional\").checked;<\/p>\n<p>        const casOpt = $(\"pfa_cas_opt\").value; \/\/ no | 12<\/p>\n<p>        const warn = $(\"pfa_warn\");\n        warn.style.display = \"none\";\n        warn.textContent = \"\";<\/p>\n<p>        if (minW <= 0){\n          warn.style.display = \"block\";\n          warn.textContent = \"Salariul minim trebuie s\u0103 fie > 0.\";\n          return;\n        }<\/p>\n<p>        const net = incasari - chelt;<\/p>\n<p>        \/\/ Praguri\n        const p6  = 6  * minW;\n        const p12 = 12 * minW;\n        const p24 = 24 * minW;\n        const p72 = 72 * minW;<\/p>\n<p>        $(\"r_praguri\").textContent =\n          `6 salarii = ${lei(p6)} \u2022 12 salarii = ${lei(p12)} \u2022 24 salarii = ${lei(p24)} \u2022 72 salarii = ${lei(p72)}`;<\/p>\n<p>        \/\/ --- CAS (25%) ---\n        let cas = 0;\n        let casBase = 0;<\/p>\n<p>        if (isPensionar){\n          cas = 0;\n        } else {\n          if (net >= p24){\n            casBase = p24;\n          } else if (net >= p12){\n            casBase = p12;\n          } else {\n            \/\/ sub prag: optional\n            if (casOpt === \"12\" && net > 0){\n              casBase = p12;\n            }\n          }\n          cas = 0.25 * casBase;\n        }<\/p>\n<p>        \/\/ --- CASS (10%) ---\n        \/\/ regula practic\u0103: 10% din venitul net, dar:\n        \/\/ - dac\u0103 net < 6 salarii \u0219i NU e\u0219ti exceptat -> CASS minim la 6 salarii\n        \/\/ - plafon maxim la 72 salarii\n        \/\/ - dac\u0103 net <= 0: 0 (sau op\u021bional la 6 salarii)\n        let cass = 0;\n        let cassBase = 0;\n\n        const exceptatCASSmin = (isSalar || isStudent); \/\/ simplificare util\u0103 pt calculator public\n\n        if (net <= 0){\n          cass = cassOptional ? 0.10 * p6 : 0;\n        } else {\n          \/\/ baza standard: net, plafonat\u0103 sus\n          cassBase = clamp(net, 0, p72);\n\n          if (net < p6 &#038;&#038; !exceptatCASSmin){\n            \/\/ minim obligatoriu\n            cassBase = p6;\n          }\n          cass = 0.10 * cassBase;\n        }\n\n        \/\/ --- Impozit (10%) ---\n        \/\/ baza = net - CAS - CASS (deductibile), dar nu sub 0\n        let baseTax = Math.max(0, net - cas - cass);\n        let incomeTax = isHandicap ? 0 : 0.10 * baseTax;\n\n        \/\/ Total\n        const total = cas + cass + incomeTax;\n        const after = net - total;\n\n        $(\"r_net\").textContent   = lei(net);\n        $(\"r_cas\").textContent   = lei(cas);\n        $(\"r_cass\").textContent  = lei(cass);\n        $(\"r_tax\").textContent   = lei(incomeTax);\n        $(\"r_total\").textContent = lei(total);\n        $(\"r_after\").textContent = lei(after);\n\n        \/\/ Mesaje utile\n        const msgs = [];\n        if (net < 0) msgs.push(\"Ai pierdere (cheltuieli > \u00eencas\u0103ri).\");\n        if (net > 0 && net < p6 &#038;&#038; !exceptatCASSmin) msgs.push(\"CASS minim aplicat la 6 salarii (nu e\u0219ti bifat ca exceptat).\");\n        if (net >= p12 && !isPensionar) msgs.push(\"CAS obligatoriu (ai dep\u0103\u0219it pragul de 12 salarii).\");\n        if (net >= p24 && !isPensionar) msgs.push(\"CAS la baza de 24 salarii (ai dep\u0103\u0219it pragul de 24).\");\n        if (isPensionar) msgs.push(\"CAS = 0 (pensionar).\");\n        if (isHandicap) msgs.push(\"Impozit pe venit = 0 (handicap grad 1\/2).\");<\/p>\n<p>        if (msgs.length){\n          warn.style.display = \"block\";\n          warn.textContent = msgs.join(\" \");\n        }\n      }<\/p>\n<p>      $(\"pfa_calc\").addEventListener(\"click\", calc);\n      $(\"pfa_reset\").addEventListener(\"click\", function(){\n        $(\"pfa_incasari\").value = 120000;\n        $(\"pfa_chelt\").value = 20000;\n        $(\"pfa_minw\").value = 4050;\n        $(\"pfa_cas_opt\").value = \"no\";\n        $(\"pfa_is_salar\").checked = false;\n        $(\"pfa_is_student\").checked = false;\n        $(\"pfa_is_pensionar\").checked = false;\n        $(\"pfa_is_handicap\").checked = false;\n        $(\"pfa_cass_optional\").checked = false;\n        $(\"pfa_warn\").style.display = \"none\";\n        $(\"pfa_warn\").textContent = \"\";\n        calc();\n      });<\/p>\n<p>      \/\/ auto-calc la schimb\u0103ri\n      [\"pfa_incasari\",\"pfa_chelt\",\"pfa_minw\",\"pfa_cas_opt\",\"pfa_is_salar\",\"pfa_is_student\",\"pfa_is_pensionar\",\"pfa_is_handicap\",\"pfa_cass_optional\"]\n        .forEach(id => $(id).addEventListener(\"input\", calc));<\/p>\n<p>      calc();\n    })();\n  <\/script>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Calculator taxe PFA (2026) \u2013 CAS, CASS, impozit Pentru PFA \u00een sistem real (\u00eencas\u0103ri \u2212 cheltuieli). Contribu\u021biile (CAS\/CASS) sunt considerate deductibile la impozit. Date de intrare \u00cencas\u0103ri totale (lei \/ an) Cheltuieli deductibile (lei \/ an) Salariu minim de referin\u021b\u0103 (lei) Po\u021bi schimba dac\u0103 vrei alt\u0103 valoare de referin\u021b\u0103. CAS (pensie) dac\u0103 e sub 12&hellip;&nbsp;<a href=\"https:\/\/dariusdirpes.ro\/index.php\/2020\/01\/13\/hello-world-2\/\" rel=\"bookmark\"><span class=\"screen-reader-text\">Calculator Taxe PFA<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":39,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/posts\/307","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/comments?post=307"}],"version-history":[{"count":4,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/posts\/307\/revisions"}],"predecessor-version":[{"id":424,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/posts\/307\/revisions\/424"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/media\/39"}],"wp:attachment":[{"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/media?parent=307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/categories?post=307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dariusdirpes.ro\/index.php\/wp-json\/wp\/v2\/tags?post=307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}