{"id":20085,"date":"2023-11-08T10:08:08","date_gmt":"2023-11-08T08:08:08","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=20085"},"modified":"2026-01-08T16:24:04","modified_gmt":"2026-01-08T14:24:04","slug":"programatori-in-2024-cim-srl-sau-pfa","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/programatori-in-2024-cim-srl-sau-pfa\/","title":{"rendered":"CIM, SRL sau PFA \u00een IT: Care e alegerea corect\u0103 pentru programatori \u00een 2026?"},"content":{"rendered":"\n<p>Ce este mai avantajos pentru programatori: CIM, SRL sau PFA? Este una dintre \u00eentreb\u0103rile frecvente din ultimii doi ani, mai ales fiindc\u0103 anumite facilit\u0103\u021bi fiscale au fost eliminate. Av\u00e2nd \u00een vedere schimb\u0103rile \u00eencepute la sf\u00e2r\u0219itul lui 2023 \u0219i continuate \u00een 2024 \u0219i 2025, decizia nu mai e la fel de simpl\u0103.<\/p>\n\n\n\n<p>Dac\u0103 e\u0219ti pasionat de IT dar \u0219i de antreprenoriat, hai s\u0103 vedem ce este mai convenabil: \u00ee\u021bi \u00eenfiin\u021bezi un SRL, prestezi serviciile ca PFA, sau mai bine te angajezi?<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-s-a-schimbat-pentru-it-i\u0219ti-in-ultimii-ani-nbsp\" data-level=\"2\">Ce s-a schimbat pentru IT-i\u0219ti \u00een ultimii ani?\u00a0<\/a><\/li><li><a href=\"#h-care-sunt-taxele-pentru-programatori-in-2026\" data-level=\"2\">Care sunt taxele pentru programatori \u00een 2026?<\/a><\/li><li><a href=\"#h-ce-este-mai-avantajos-pentru-programatori-in-2026\" data-level=\"2\">Ce este mai avantajos pentru programatori \u00een 2026?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-s-a-schimbat-pentru-it-i\u0219ti-in-ultimii-ani-nbsp\">Ce s-a schimbat pentru IT-i\u0219ti \u00een ultimii ani?&nbsp;<\/h2>\n\n\n\n<p>Domeniul IT a fost serios impactat de m\u0103surile de austeritate fiscal\u0103 adoptate \u00eencep\u00e2nd cu 2024 \u0219i continuate \u00een 2025. Dac\u0103 lucrezi ca programator, \u0219tii deja cum modific\u0103rile fiscale au schimbat complet peisajul IT \u00een Rom\u00e2nia. Pentru cei la \u00eenceput de drum sau care vor s\u0103 urmeze o carier\u0103 \u00een IT, e important de \u00een\u021beles cum vor afecta aceste modific\u0103ri deciziile de business pentru 2026.<\/p>\n\n\n\n<p>Altfel spus, ca s\u0103 ai o idee c\u00e2t mai clar\u0103 despre ce e mai avantajos \u00een 2026 pentru un programator \u2013 PFA vs SRL vs CIM \u2013 trebuie ca mai \u00eent\u00e2i s\u0103 \u0219tii tot ce s-a schimbat \u00een ultimii doi ani.<\/p>\n\n\n\n<p><strong>Etapa I: Modific\u0103ri valabile de la 1 noiembrie 2023<\/strong><\/p>\n\n\n\n<p>Scutirea total\u0103 de impozit pe venit pentru angaja\u021bii din IT a fost eliminat\u0103 par\u021bial. De la 1 noiembrie 2023, se aplic\u0103 scutirea doar pentru veniturile brute sub 10.000 lei\/lun\u0103. Ce dep\u0103\u0219e\u0219te acest plafon este impozitat normal cu 10%.<\/p>\n\n\n\n<p>Ce presupune asta? IT-i\u0219tii pl\u0103tesc acum impozit pe venit.<\/p>\n\n\n\n<p>P\u00e2n\u0103 in 2023, pentru domeniul IT, se acorda o scutire a impozitului pe venit NELIMITAT\u0102. Asta \u00eenseamn\u0103 c\u0103 firmele din IT nu re\u021bineau \u0219i nu pl\u0103teau la stat impozit pe veniturile din salarii.&nbsp;<\/p>\n\n\n\n<p><strong>Etapa II: Modific\u0103ri valabile de la 1 ianuarie 2024<\/strong><\/p>\n\n\n\n<p>Cel mai mare impact al modific\u0103rilor fiscale asupra afacerilor din IT se face sim\u021bit abia de la 1 ianuarie 2024, c\u00e2nd se schimb\u0103 modul de taxare at\u00e2t pentru antreprenori, c\u00e2t \u0219i pentru freelanceri.&nbsp;<\/p>\n\n\n\n<p>\u00cencep\u00e2nd cu 1 ianuarie 2024, plafonul maxim pentru \u00eencadrarea ca micro\u00eentreprindere a fost stabilit la 500.000 de euro, a\u0219a cum a fost prev\u0103zut de OG 16\/2022. Revin cele dou\u0103 cote de impozitare, 1% \u0219i 3%, dar cota aplicabil\u0103 nu este condi\u021bionat\u0103 de num\u0103rul de angaja\u021bi, cum era \u00eenainte, ci de noul plafon:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>dac\u0103 ai venituri sub 60.000 euro \u0219i nu desf\u0103\u0219ori activit\u0103\u021bi \u00een domeniile: IT, stomatologie, medicin\u0103, HoReCa (CAEN secundar sau principal), vei pl\u0103ti doar <strong>1%<\/strong> impozit din cifra de afaceri.<\/li>\n\n\n\n<li>\u00een caz contrar (venituri \u00eentre 60.000 \u0219i 500.000 de euro sau venituri din domeniile IT, stomatologie, medicin\u0103, HoReCa (CAEN secundar sau principal), vei pl\u0103ti<strong> 3%<\/strong> impozit din cifra de afaceri.<\/li>\n<\/ol>\n\n\n\n<p>A\u0219adar, de la 1 ianuarie 2024 dac\u0103 ai deja o afacere IT, sau \u00ee\u021bi \u00eenfiin\u021bezi o firm\u0103 \u00een IT, vei aplica direct cota de impozitare 3%. Cu condi\u021bia, desigur, s\u0103 \u00eendepline\u0219ti criteriile pentru \u00eencadrarea ca micro\u00eentreprindere (r\u0103m\u00e2n neschimbate, le po\u021bi reg\u0103si \u00een <a href=\"https:\/\/startco.ro\/blog\/ce-trebuie-sa-fac-pentru-a-ramane-la-impozitul-micro-in-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">acest articol<\/a>).<\/p>\n\n\n\n<p>Nu toate codurile CAEN din IT vin automat cu impozitul de 3%. Codurile vizate sunt 6201 &#8211; Activit\u0103\u021bi de realizare a soft-ului la comand\u0103 (software orientat client) \u0219i 6209 &#8211; Activit\u0103\u021bi de realizare a soft-ului la comand\u0103 (software orientat client). Codurile CAEN 6202 &#8211; Activit\u0103\u021bi de consultanta in tehnologia informatiei \u0219i 6203 &#8211; Activit\u0103\u021bi de management (gestiune si exploatare) a mijloacelor de calcul nu se reg\u0103sesc pe lista codurilor care aplic\u0103 automat impozit de 3%. \u00cen schimb, aceste activit\u0103\u021bi intr\u0103 \u00een categoria activit\u0103\u021bilor de consultan\u021b\u0103 \u0219i management iar ponderea lor trebuie s\u0103 fie de sub 20% din cifra de afaceri pentru ca firma s\u0103 r\u0103m\u00e2n\u0103 <a href=\"https:\/\/startco.ro\/blog\/ce-taxe-vor-plati-firmele-srl-urile-din-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u00eencadrat\u0103 la micro.<\/a><\/p>\n\n\n\n<p>Nu \u00eendepline\u0219ti condi\u021biile pentru \u00eencadrarea firmei ca micro? Chiar \u0219i ca pl\u0103titor de impozit pe profit, SRL r\u0103m\u00e2ne convenabil. Cota de impozitare r\u0103m\u00e2ne neschimbat\u0103 (16%), cu un impozit suplimentar la retragerea banilor ca dividende, valabil \u0219i pentru micro &#8211; impozitul pe dividende de 8% (care cre\u0219te la 10% pentru 2025 \u0219i 16% pentru 2026). <\/p>\n\n\n\n<p>Avantaj impozit pe profit: Deductibilitatea cheltuielilor te poate ajuta s\u0103 scazi impozitul datorat, dar aten\u021bie, trebuie s\u0103:&nbsp;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>fie cheltuieli realizate \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii (de exemplu: calculator sau alte echipamente, licen\u021be, colaboratori, etc.)<\/li>\n\n\n\n<li>\u0219i \u00eenregistrate \u00een baza documentelor justificative.<\/li>\n<\/ol>\n\n\n\n<p><strong>Etapa III: Modific\u0103ri valabile din 2025 \u0219i 2026<\/strong><\/p>\n\n\n\n<p>\u00cencep\u00e2nd cu 2025, to\u021bi angaja\u021bii din IT pl\u0103tesc integral CAS (25%) \u0219i CASS (10%), f\u0103r\u0103 excep\u021bii. Din 2026, <a href=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" target=\"_blank\" rel=\"noreferrer noopener\">impozitul pe dividende cre\u0219te la 16%<\/a>, iar plafonul pentru micro\u00eentreprinderi scade de la 250.000 la 100.000 euro.<\/p>\n\n\n\n<p>TVA standard cre\u0219te la 21% (nu afecteaz\u0103 direct PFA\/SRL-ul din IT, dar influen\u021beaz\u0103 pre\u021burile generale) iar scutirea IT nu se aplic\u0103 la PFA sau SRL.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-care-sunt-taxele-pentru-programatori-in-2026\">Care sunt taxele pentru programatori \u00een 2026?<\/h2>\n\n\n\n<p><strong>1. CIM \u2013 Angajat cu carte de munc\u0103<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Salariu brut: impozit 10% pe suma ce dep\u0103\u0219e\u0219te 10.000 lei + CAS 25% + CASS 10%<\/li>\n\n\n\n<li>Beneficii: venit stabil, concedii, asigur\u0103ri sociale<\/li>\n\n\n\n<li>Dezavantaje: salariul net este semnificativ mai mic, iar flexibilitatea este limitat\u0103<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><strong>Exemplu pentru un salariu brut de 12.500 lei\/lun\u0103:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CAS: 3.125 lei<\/li>\n\n\n\n<li>CASS: 1.250 lei<\/li>\n\n\n\n<li>Impozit pe venit: 250 lei (10% din 2.500 lei, ce dep\u0103\u0219e\u0219te plafonul)<\/li>\n\n\n\n<li>Net: 7.875 lei<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p><strong>Venit anual net: 94.500 lei (~63%)<\/strong><\/p>\n\n\n\n<p><strong>2. PFA \u2013 Sistem real <\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozit pe venit: 10% din profit (venit minus cheltuieli)<\/li>\n\n\n\n<li>CAS: 25%, calculat \u00een func\u021bie de venit, cu plafon de 24 salarii minime <\/li>\n\n\n\n<li>CASS: 10%, plafonat la 60 (72 \u00eencep\u00e2nd cu 2026) salarii minime <\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplu (venit brut: 150.000 lei):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cheltuieli deductibile: 0 lei (pentru simplitate)<\/li>\n\n\n\n<li>CAS: 24 x 4.050 = 97.200 lei x 25% = 24.300 lei (plafon maxim)<\/li>\n\n\n\n<li>CASS: 10% x 150.000 = 15.000 lei<\/li>\n\n\n\n<li>Baz\u0103 impozitare: 110.700 lei<\/li>\n\n\n\n<li>Impozit venit: 11.070 lei<\/li>\n<\/ul>\n\n\n\n<p><strong>Venit net: 99.630 lei (~66%)<\/strong><\/p>\n\n\n\n<p><strong>3. SRL \u2013 Micro\u00eentreprindere (cu salariat)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozit pe venit: 1% <\/li>\n\n\n\n<li>Dividende: impozit  16% <\/li>\n\n\n\n<li>CASS pe dividende: 10% dac\u0103 dep\u0103\u0219e\u0219ti plafonul de 6 salarii minime (2026: 24.300 lei)<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplu 2026:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Venit: 150.000 lei<\/li>\n\n\n\n<li>Salariu lunar minim (4.050 lei): 48.600 lei\/an<\/li>\n\n\n\n<li>Profit brut: 150.000 \u2013 48.600 = 101.400 lei<\/li>\n\n\n\n<li>Impozit micro: 1.500 lei<\/li>\n\n\n\n<li>Profit net: 99 900 lei<\/li>\n\n\n\n<li>Impozit dividende (16%): 15.984 lei<\/li>\n\n\n\n<li>CASS: 4.860 lei<\/li>\n<\/ul>\n\n\n\n<p><strong>Venit total net: ~109.956 lei (~73%)<\/strong><\/p>\n\n\n\n<p><strong>4. SRL \u2013 Impozit pe profit (f\u0103r\u0103 angajat)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Impozit pe profit: 16%<\/li>\n\n\n\n<li>Impozit pe dividende: 16% <\/li>\n\n\n\n<li>CASS: 10% <\/li>\n<\/ul>\n\n\n\n<p><strong>Exemplu:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cifr\u0103 afaceri: 150.000 lei<\/li>\n\n\n\n<li>Impozit profit: 24.000 lei \u2192 profit net: 126.000 lei<\/li>\n\n\n\n<li>Impozit dividende (16%): 20.160 lei<\/li>\n\n\n\n<li>CASS: 9.720 lei<\/li>\n<\/ul>\n\n\n\n<p><strong>Venit total net: ~96.120 lei (~64%)<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-este-mai-avantajos-pentru-programatori-in-2026\">Ce este mai avantajos pentru programatori \u00een 2026?<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Form\u0103 juridic\u0103<\/th><th>Venit net estimat (2026)<\/th><th>Procent din brut<\/th><\/tr><tr><td><strong>SRL micro<\/strong><\/td><td>~109.956 lei<\/td><td><strong>73%<\/strong><\/td><\/tr><tr><td><strong>SRL profit<\/strong><\/td><td>~96.120 lei<\/td><td>64%<\/td><\/tr><tr><td><strong>PFA real<\/strong><\/td><td>~99.630 lei<\/td><td>66%<\/td><\/tr><tr><td><strong>CIM<\/strong><\/td><td>~94.500 lei<\/td><td>63%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Deocamdat\u0103, SRL r\u0103m\u00e2ne o alegere solid\u0103 \u00een IT. Pe scurt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SRL micro cu salariu minim<\/strong> r\u0103m\u00e2ne cea mai eficient\u0103 op\u021biune \u00een 2026<\/li>\n\n\n\n<li><strong>PFA-ul<\/strong> \u00eenc\u0103 e ok, mai ales pentru venituri medii, dar mai pu\u021bin eficient dec\u00e2t \u00eenainte<\/li>\n\n\n\n<li><strong>CIM<\/strong> ofer\u0103 stabilitate, dar e fiscal dezavantajos<\/li>\n\n\n\n<li><strong>Din 2026<\/strong>, cre\u0219terea impozitului pe dividende la 16% afecteaz\u0103 atractivitatea SRL-urilor<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 tot am folosit \u00een exemplele de mai sus venitul brut anual de 150.000 lei, uite \u0219i o <a href=\"https:\/\/startco.ro\/blog\/ce-firma-va-fi-mai-avantajoasa-in-2024-srl-sau-pfa\/\" target=\"_blank\" rel=\"noreferrer noopener\">compara\u021bie generic\u0103 2025 vs 2026<\/a> din care po\u021bi \u00een\u021belege mai clar ce impact vor avea schimb\u0103rile fiscale anul viitor.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"961\" height=\"368\" src=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/image-6.png\" alt=\"\" class=\"wp-image-21409\" srcset=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/image-6.png 961w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/image-6-300x115.png 300w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/image-6-768x294.png 768w\" sizes=\"auto, (max-width: 961px) 100vw, 961px\" \/><\/figure>\n\n\n\n<p>Simuleaz\u0103-\u021bi venitul net \u0219i taxele pentru 2026 cu ajutorul <a href=\"https:\/\/startco.ro\/calculator\" target=\"_blank\" rel=\"noreferrer noopener\">calculatorului StartCo<\/a> \u0219i alege forma potrivit\u0103 pentru obiectivele tale. Dac\u0103 vrei s\u0103 tranzi\u021bionezi \u00eentre forme (ex: de la CIM la SRL sau PFA), suntem aici s\u0103 te ajut\u0103m s\u0103 o faci f\u0103r\u0103 b\u0103t\u0103i de cap.<\/p>\n\n\n\n<p>Concluzion\u00e2nd, de\u0219i schimb\u0103rile din ultimii ani sunt semnificative pentru domeniul IT, acestea nu sunt singurele aspecte de care trebuie s\u0103 \u021bii cont. Decizia cu privire la <a href=\"https:\/\/startco.ro\/blog\/pfa-sau-srl\/\" target=\"_blank\" rel=\"noreferrer noopener\">forma juridic\u0103<\/a> ar trebui luat\u0103 \u00een func\u021bie de mai multe considerente: veniturile estimate, obiectivele pe termen mediu \u0219i lung, oportunit\u0103\u021bile, precum \u0219i riscurile.<\/p>\n\n\n\n<p>De\u0219i PFA-ul nu pare s\u0103 mai fie o form\u0103 at\u00e2t de atr\u0103g\u0103toare din punct de vedere al modului de taxare, r\u0103m\u00e2ne totu\u0219i foarte accesibil \u0219i u\u0219or de \u00eenfiin\u021bat \u0219i administrat. Mai mult, po\u021bi foarte u\u0219or s\u0103 \u00ee\u021bi diversifici activit\u0103\u021bile dac\u0103 \u00eenfiin\u021bezi un <a href=\"https:\/\/startco.ro\/infiintare-pfa\" target=\"_blank\" rel=\"noreferrer noopener\">PFA<\/a>, dar \u0219i un <a href=\"https:\/\/startco.ro\/infiintare-srl\" target=\"_blank\" rel=\"noreferrer noopener\">SRL<\/a>, concomitent.<\/p>\n\n\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CIM vs SRL vs PFA \u00een IT: Afl\u0103 ce s-a schimbat \u00een ultimii ani, ce taxe pl\u0103te\u0219ti ca programator \u00een 2026 \u0219i ce alegere s\u0103 faci.<\/p>\n","protected":false},"author":3,"featured_media":20086,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[371],"tags":[664,22,23,143,133],"class_list":["post-20085","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-viata-de-antreprenor","tag-afacere-it","tag-antreprenor","tag-antreprenoriat","tag-firma-it","tag-freelancer"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>PFA vs SRL vs CIM \u00een IT: Ce e mai avantajos \u00een 2026?<\/title>\n<meta name=\"description\" content=\"Ce e mai avantajos \u00een IT: CIM, SRL sau PFA? 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