Decontare cheltuieli cu educatia timpurie

iunie 9, 20210

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Incepand cu 1 ianuarie 2021 salariatii care au copii inscrisi intr-o unitate de invatamant timpurie, cresa sau gradinita, cu acordul angajatorului, care este platitor de impozit pe profit, pot beneficia de decontarea cheltuielilor cu educatia timpurie a copiilor minori in suma de pana la 1.500 lei lunar.

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Din punct de vedere normativ, prin Legea nr. 296/2020 a fost modificat art. 25 alin. (4) lit. i^1 si i^2) din Codul fiscal prin care cheltuielile decontate de angajatori platitori de impozit pe profit cu educatia timpurie a copiilor salariatilor sunt considerate cheltuieli nedeductibile la calculul impozitului pe profit, dar se suporta din impozitul  pe profit datorat intr-o limita maxima de 1.500 lei/luna pentru fiecare copil.
In situatia in care impozitul pe profit este insuficient pentru a acoperi toate aceste decontari, sumele se suporta din impozitul pe venitul din salarii, TVA si accize in ordinea enumerata.
Tot din punct de vedere fiscal, aceste sume decontate catre educatia timpurie a copiilor salariatilor nu sunt considerate venituri de natura salariala si nu sunt in sfera asigurarilor sociale obligatorii conform art. 76 alin. (4) lit. v) coroborat cu art. 142 lit. z) din Codul fiscal. Practic, pentru aceste sume nu se achita impozitele si asigurarile sociale ce s-ar fi datorat pe veniturile din salarii.

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Trebuie mentionat faptul ca unitatile de invatamant ce realizeaza activitati de educatie timpurie trebuie sa fie autorizate de inspectoratele scolare conform art. 6 – 7 din HG nr. 1252/2012.

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La o analiza mai atenta a acestui act normativ pot fi organizate grupe de educatie timpurie pentru copii cu varsta 1 – 3 ani si in mod exceptional pana la 4 ani. Este posibil ca unele unitati de invatamant, chiar daca sunt crese sau gradinite, sa nu aiba autorizate organizarea acestor activitati de invatamant timpuriu.
Din punct de vedere financiar-contabil, nu este o procedura legala de urmat astfel incat fiecare angajator poate sa intocmeasca o procedura proprie.

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