{"id":1482,"date":"2026-06-03T11:00:00","date_gmt":"2026-06-03T08:00:00","guid":{"rendered":"https:\/\/lista-avocati.ro\/blog\/?p=1482"},"modified":"2026-06-03T16:19:18","modified_gmt":"2026-06-03T13:19:18","slug":"formularul-112-nou-model-munca-fara-contract-sanctiuni-confirmate-1-acte","status":"publish","type":"post","link":"https:\/\/lista-avocati.ro\/blog\/formularul-112-nou-model-munca-fara-contract-sanctiuni-confirmate-1-acte\/","title":{"rendered":"Formularul 112 se schimb\u0103. Munc\u0103 f\u0103r\u0103 contract: amenzi grele confirm\u0103"},"content":{"rendered":"

CE S-A MODIFICAT<\/h3>\n

1. Formularul 112 \u2014 nou model<\/strong> (Ordinul nr. 605\/95\/928\/2.314\/2026, art. 1): aprob\u0103 modelul nou al formularului 112 \u201eDeclara\u021bie privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate”, cu anexele nr. 1.1 \u201eAnexa angajator” \u0219i nr. 1.2 \u201eAnexa asigurat”.<\/p>\n

2. Munc\u0103 f\u0103r\u0103 contract \u2014 sanc\u021biuni confirmate<\/strong> (Decizia nr. 3 din 15 ianuarie 2026 a Cur\u021bii Constitu\u021bionale): excep\u021bia de neconstitu\u021bionalitate a art. 16 alin. (1)-(4) \u0219i art. 260 alin. (1) lit. e) din Legea nr. 53\/2003 a fost respins\u0103 ca inadmisibil\u0103. Amenda prev\u0103zut\u0103 la art. 260 alin. (1) lit. e) \u2014 \u201e20.000 lei pentru fiecare persoan\u0103 astfel identificat\u0103, f\u0103r\u0103 a dep\u0103\u0219i valoarea cumulat\u0103 de 200.000 lei” \u2014 r\u0103m\u00e2ne \u00een vigoare.<\/p>\n

3. ASF \u2014 supraveghere digital\u0103<\/strong> (Regulamentul ASF nr. 4\/2026, art. I pct. 4): se introduce art. 761 \u00een Regulamentul ASF nr. 8\/2025, cre\u00e2nd Serviciul monitorizare rezilien\u021b\u0103 opera\u021bional\u0103 digital\u0103, cu atribu\u021bii exprese privind Regulamentul (UE) 2022\/2.554 (DORA).<\/p>\n

–<\/p>\n

CE \u00ceNSEAMN\u0102 PRACTIC<\/h3>\n

Noul formular 112 se aplic\u0103 \u00eencep\u00e2nd cu declararea veniturilor aferente lunii iulie 2026<\/strong> (art. 6 alin. (1)). Pentru lunile ianuarie\u2013iunie 2026, formularul aprobat prin Ordinul nr. 2.066\/248\/1.377\/3.103\/2025 r\u0103m\u00e2ne valabil (art. 6 alin. (2)). Decizia CC consolideaz\u0103 c\u0103 orice persoan\u0103 care presteaz\u0103 activitate trebuie s\u0103 aib\u0103 contract de munc\u0103 semnat cel t\u00e2rziu \u00een ziua anterioar\u0103 \u00eenceperii activit\u0103\u021bii<\/strong> (art. 16 alin. (1) Codul muncii).<\/p>\n

–<\/p>\n

CINE E AFECTAT<\/h3>\n
  • To\u021bi angajatorii<\/strong> (persoane fizice \u0219i juridice) \u2014 obliga\u021bi prin art. 3 din Ordinul nr. 605\/95\/928\/2.314\/2026 s\u0103 depun\u0103 formularul 112 prin mijloace electronice.<\/li>\n
  • Angajatorii cu munc\u0103 nedeclarat\u0103<\/strong> \u2014 expu\u0219i sanc\u021biunilor din art. 260 alin. (1) lit. e) Codul muncii.<\/li>\n
  • Entit\u0103\u021bile financiare supravegheate de ASF<\/strong> \u2014 asigur\u0103tori, fonduri de pensii, intermediari \u2014 supuse noilor atribu\u021bii de supraveghere a rezilien\u021bei digitale.<\/li>\n

    –<\/p>\n

    CE TREBUIE F\u0102CUT<\/h3>\n

    | Ac\u021biune | Termen |
    \n|–|–|
    \n| Actualizarea sistemelor de salarizare pentru noul formular 112 | \u00cenainte de depunerea declara\u021biei aferente lunii iulie 2026 |
    \n| Verificarea c\u0103 fiecare persoan\u0103 care presteaz\u0103 activitate are contract individual de munc\u0103, conform art. 16 alin. (1) din Codul muncii | Imediat |
    \n| Entit\u0103\u021bile financiare: evaluarea conformit\u0103\u021bii cu Regulamentul (UE) 2022\/2.554 | De la 2 iunie 2026, data intr\u0103rii \u00een vigoare a Regulamentului ASF nr. 4\/2026 |<\/p>\n\n

    Analiz\u0103 generat\u0103 automat din Monitorul Oficial \u2014 50.ro AI Platform.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

    CE S-A MODIFICAT 1. Formularul 112 \u2014 nou model (Ordinul nr. 605\/95\/928\/2.314\/2026, art. 1): aprob\u0103 modelul nou al formularului 112 \u201eDeclara\u021bie privind obliga\u021biile de plat\u0103 a contribu\u021biilor sociale, impozitului pe venit \u0219i eviden\u021ba nominal\u0103 a persoanelor asigurate”, cu anexele nr. 1.1 \u201eAnexa angajator” \u0219i nr. 1.2 \u201eAnexa asigurat”. 2. Munc\u0103 f\u0103r\u0103 contract \u2014 sanc\u021biuni confirmate … Cite\u0219te mai mult<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,16],"tags":[],"class_list":["post-1482","post","type-post","status-publish","format-standard","hentry","category-ghiduri-juridice","category-monitorul-oficial"],"_links":{"self":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/1482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/comments?post=1482"}],"version-history":[{"count":2,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/1482\/revisions"}],"predecessor-version":[{"id":1490,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/1482\/revisions\/1490"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=1482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=1482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=1482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}