Dispută pe calculul CAS la salariații part-time cu concediu medical. CCF: Instrucțiunile pentru Declarația 112 contrazic Codul fiscal

A discrepancy in the technical documentation for the 112 Declaration affects how employers calculate social insurance contributions (CAS) for part-time employees on medical leave. The Chamber of Fiscal Consultants (CCF) argues that the guidelines incorrectly include medical leave days in the CAS minimum threshold calculation, contradicting the Fiscal Code. They request clarification from the Ministry of Finance and ANAF regarding the legal basis for this formula and how to complete the declaration correctly. The issue particularly impacts part-time employees who work only part of the month and are on medical leave for the rest. CCF emphasizes that including medical leave days could increase the minimum CAS threshold, leading to higher employer contributions.