Scutirea de impozit pe venit pentru angajatii din IT care nu au diploma de licenta

Scutirea de impozit pe venit pentru angajatii din IT care nu au diploma de licenta

[:ro]In Monitorul Oficial nr. 52/18.01.2018 a fost publicat Ordinul nr. 1168/2017 / 492/2018 / 3024/2018 / 3337/2017 privind incadrarea in activitatea de creare de programe pentru calculator. Ordinul intra in vigoare la data de 1 februarie 2018 si se aplica incepand cu veniturile aferente lunii februarie.
Scutirea de impozit pe venit pentru cei din industria IT se aplica suplimentar fata de categoriile prevazute in prezent si pentru:

  • Cei care detin o diploma acordata dupa finalizarea unei forme de invatamant superior de de scurta durata;
  • cei care detin o diploma de bacalaureat si urmeaza cursurile unei institutii de invatamant superior acreditate si presteaza efectiv una dintre activitatile prevazute in Anexa la Ordin.

Pentru angajatii care nu au diploma de licenta ci au doar diploma de bacalaureat, va trebui obtinuta o adeverinta din care sa reiasa ca angajatul urmeaza cursurile unei facultati acreditate.
Se completeaza lista cuprinzand ocupatiile specifice activitatilor de creare de programe pentru calculator cu urmatoarele:

  • programator ajutor: activitati de asigurare suport tehnic in realizarea programelor pentru calculator, conform unor specificatii predefinite, si asamblarea lor in sisteme coerente, inclusiv testarea in vederea asigurarii conformitatii cu specificatiile;
  • analist ajutor: activitati de asigurare suport tehnic pentru realizarea analizei in vederea definirii specificatiilor pentru construirea efectiva a sistemelor informatice, susceptibile sa raspunda cerintelor utilizatorilor.

[:en]Order no. 1168/2017 / 492/2018/3024/2018/3337/2017 regarding the clasification in the category of computer software development was published in the Official Gazette no. 52/18.01.2018. The law enters into force on 1 February 2018 and it is applied starting with February incomes.
The income tax exemption for IT industry applies in addition to the categories currently provided for also to:

  • those who hold a diploma awarded after completing a short-form higher education;
  • those who hold a baccalaureate diploma and attend the courses of an accredited higher education institution and effectively carry out one of the activities stipulated in the Annex to the Order.

For employees who do not have a bachelor’s degree but only have a baccalaureate diploma, a certificate must be obtained showing that the employee is attending courses of an accredited faculty.
List of occupations specific to software development activities are completed as follows:

  • Assistant programmer: technical support assurance activities in computer programs, according to predefined specifications, and assembling them in coherent systems including testing to ensure compliance with specifications;
  • Assistant analyst: technical support assurance activities to conduct analysis to define specifications for effective building of IT systems that are responsive to user requirements.

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