{"id":1483,"date":"2026-06-03T14:00:00","date_gmt":"2026-06-03T11:00:00","guid":{"rendered":"https:\/\/lista-avocati.ro\/blog\/?p=1483"},"modified":"2026-06-03T16:19:12","modified_gmt":"2026-06-03T13:19:12","slug":"ordinul-comun-nr-605-95-928-2-314-2026-al-anaf-casei-nationale-de-pensii-publice-casei-nationale-de-asigurari-de-sana","status":"publish","type":"post","link":"https:\/\/lista-avocati.ro\/blog\/ordinul-comun-nr-605-95-928-2-314-2026-al-anaf-casei-nationale-de-pensii-publice-casei-nationale-de-asigurari-de-sana\/","title":{"rendered":"Noua form\u0103 a formularului 112: schimb\u0103ri majore din iunie 2026"},"content":{"rendered":"

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

Ordinul comun nr. 605\/95\/928\/2.314\/2026 al ANAF, Casei Na\u021bionale de Pensii Publice, Casei Na\u021bionale de Asigur\u0103ri de S\u0103n\u0103tate \u0219i ANOFM, publicat \u00een Monitorul Oficial nr. 463 bis\/2.VI.2026, aprob\u0103 un nou model \u0219i con\u021binut al formularului 112 (art. 1 alin. (1)), \u00eenlocuind Ordinul nr. 2.066\/248\/1.377\/3.103\/2025.<\/p>\n

Nout\u0103\u021bi structurale esen\u021biale fa\u021b\u0103 de formularul anterior:<\/p>\n

  • R\u00e2nd distinct<\/strong> pentru \u201eSuma de 200 lei\/lun\u0103, netaxabil\u0103, conform art. III alin.(1), (3)… din OUG nr. 89\/2025″ \u2014 apare la r\u00e2ndul 8.2 din Sec\u021biunea A \u0219i \u00een Sec\u021biunile B.2, B.3 din Anexa asigurat<\/li>\n
  • Defalcarea concediilor medicale<\/strong> pentru boli obi\u0219nuite pe trei tran\u0219e de procent: 55% (p\u00e2n\u0103 la 7 zile), 65% (8\u201314 zile), 75% (peste 15 zile) \u2014 r\u00e2ndurile 1.2, 1.3, 1.4 din Sec\u021biunile C.2 \u0219i E.2<\/li>\n
  • C\u00e2mp nou 9.2<\/strong> \u00een Sec\u021biunea D (concedii medicale): bif\u0103 pentru \u201ediminuarea cu 1 zi lucr\u0103toare a concediilor medicale acordate conform OUG 91\/2025″<\/li>\n
  • Tipuri noi de declara\u021bie<\/strong>: cea depus\u0103 potrivit art. 90 alin. (4) din Codul de procedur\u0103 fiscal\u0103 \u0219i cea depus\u0103 ca urmare a acord\u0103rii cumulate de sume potrivit art. 146 alin. (10) \u0219i (11) din Codul fiscal<\/li>\n
  • Crean\u021be fiscale noi<\/strong> \u00een Nomenclatorul Anexei 2: pozi\u021bia 21 \u2014 CAS suportat\u0103 de angajator potrivit art. 146 alin. (59) din Legea nr. 227\/2015; pozi\u021bia 22 \u2014 CASS suportat\u0103 de angajator potrivit art. 168 alin. (61) din Legea nr. 227\/2015<\/li>\n

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

    Angajatorii trebuie s\u0103 raporteze separat suma de 200 lei\/lun\u0103 netaxabil\u0103 din OUG 89\/2025, s\u0103 declare distinct cotele de indemniza\u021bie de concediu medical pe tran\u0219e de durat\u0103 (55%\/65%\/75%) \u0219i s\u0103 eviden\u021bieze CAS \u0219i CASS suportate efectiv de angajator ca r\u00e2nduri separate de crean\u021b\u0103 fiscal\u0103.<\/p>\n

    CINE E AFECTAT<\/h3>\n

    Persoanele fizice \u0219i juridice cu calitatea de angajatori sau asimilate acestora, precum \u0219i institu\u021biile \u0219i persoanele prev\u0103zute la art. 68^1 alin. (2), art. 72 alin. (2), art. 84 alin. (8), art. 125 alin. (8) \u0219i (9), art. 147 alin. (1), (1^1), (1^2) \u0219i (1^3), art. 151 alin. (8), art. 169 alin. (1) \u0219i (1^1), art. 174 alin. (5), art. 174^1 alin. (5), art. 220 alin. (1) \u0219i (2) \u0219i art. 220^7 din Legea nr. 227\/2015 (art. 3 din ordin).<\/p>\n

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

    1. Actualiza\u021bi software-ul de salarizare<\/strong> pentru a genera noul format 112, inclusiv r\u00e2ndul 8.2 (200 lei netaxabili OUG 89\/2025), defalcarea pe tran\u0219e a concediilor medicale \u0219i c\u00e2mpul 9.2 (OUG 91\/2025).
    \n2. Instrui\u021bi departamentele HR\/contabilitate<\/strong> privind noile tipuri de declara\u021bie (art. 90 alin. (4) CPF; art. 146 alin. (10) \u0219i (11) din Codul fiscal).
    \n3. Termen<\/strong>: noul formular se aplic\u0103 \u00eencep\u00e2nd cu declararea veniturilor aferente lunii iulie 2026<\/strong> (art. 6 alin. (1)). Pentru perioadele 1 ianuarie 2026 \u2013 30 iunie 2026<\/strong> inclusiv, r\u0103m\u00e2ne \u00een vigoare formularul aprobat prin Ordinul nr. 2.066\/248\/1.377\/3.103\/2025 (art. 6 alin. (2)).<\/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 Ordinul comun nr. 605\/95\/928\/2.314\/2026 al ANAF, Casei Na\u021bionale de Pensii Publice, Casei Na\u021bionale de Asigur\u0103ri de S\u0103n\u0103tate \u0219i ANOFM, publicat \u00een Monitorul Oficial nr. 463 bis\/2.VI.2026, aprob\u0103 un nou model \u0219i con\u021binut al formularului 112 (art. 1 alin. (1)), \u00eenlocuind Ordinul nr. 2.066\/248\/1.377\/3.103\/2025. Nout\u0103\u021bi structurale esen\u021biale fa\u021b\u0103 de formularul anterior: R\u00e2nd distinct … 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-1483","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\/1483","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=1483"}],"version-history":[{"count":2,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/1483\/revisions"}],"predecessor-version":[{"id":1489,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/1483\/revisions\/1489"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=1483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=1483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=1483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}