Riscurile frecvente acordării beneficiilor extrasalariale - avocat - Economica.net

Employers can determine the order of including non-taxable benefits within a 33% cap of the base salary, which is calculated individually for each employee. Any benefits exceeding this cap are subject to income tax and social contributions. Common mistakes include selective benefit distribution without objective criteria, which can lead to legal issues. It is recommended that criteria for benefits be established in collective labor agreements or internal regulations to ensure fairness and compliance with labor laws.