{"id":5742,"date":"2022-07-20T05:40:17","date_gmt":"2022-07-20T05:40:17","guid":{"rendered":"https:\/\/ccib.ro\/afacerea\/?p=5742"},"modified":"2022-07-20T06:09:38","modified_gmt":"2022-07-20T06:09:38","slug":"ghid-privind-detasarea-lucratorilor","status":"publish","type":"post","link":"https:\/\/revista-afacerea.ro\/afacerea\/ghid-privind-detasarea-lucratorilor\/","title":{"rendered":"Ghid privind deta\u0219area lucr\u0103torilor"},"content":{"rendered":"
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2021 a fost primul an integral \u00een care au fost aplicate noile cerin\u021be ale Directivei 2018\/957\/UE<\/strong>, intrat\u0103 \u00een vigoare chiar \u00een primul an al pandemiei, dintre care cea mai important\u0103 vizeaz\u0103 lucr\u0103torii deta\u0219a\u021bi, care au primit dreptul la o remunera\u021bie echivalent\u0103 cu aceea primit\u0103 de un angajat local \u00een \u021bara \u00een care \u00ee\u0219i va desf\u0103\u0219ura activitatea.<\/p>\n

Conform unui comunicat de pres\u0103 emis de KPMG Rom\u00e2nia, prin care se anun\u021b\u0103 apari\u021bia Ghidului privind deta\u0219area lucr\u0103torilor, pentru multe \u021b\u0103ri, implementarea Directivei a \u00eensemnat cre\u0219terea complexit\u0103\u021bii cerin\u021belor de \u00eenregistrare sau mecanisme diferite de calcul a duratei de referin\u021b\u0103 a deta\u0219\u0103rii.<\/p>\n

\"\"\u201eScopul principal al Ghidului din acest an este acela de a oferi companiilor o privire de ansamblu asupra principiilor generale ce guverneaz\u0103 deta\u0219area lucr\u0103torilor, precum \u0219i de a ajuta angajatorii s\u0103 \u00een\u021beleag\u0103 dac\u0103 \u0219i cum noua realitate a muncii de oriunde<\/em> poate genera riscuri sau obliga\u021bii suplimentare organiza\u021biilor sau angaja\u021bilor mobili\u201d, explic\u0103 M\u0103d\u0103lina Racovi\u021ban, Tax Partner \u0219i Head of People Services, KPMG \u00een Rom\u00e2nia.<\/p>\n

P\u00e2n\u0103 \u00een prezent, cu excep\u021bia Estoniei, \u021b\u0103rile UE au transpus Directiva \u00een legisla\u021bia local\u0103. Conform Ghidului amintit, cerin\u021bele de \u00eenregistrare a deta\u0219\u0103rilor pot fi, cu anumite excep\u021bii, mai complexe ca \u00een anii anteriori (urmare a separ\u0103rii misiunilor pe termen scurt \u2013 mai pu\u021bin de 12 luni, \u0219i celor pe termen lung \u2013 mai mult de 12 luni). Mai mult, mecanismul de calcul al duratei deta\u0219\u0103rii<\/strong> poate fi diferit de la un stat membru la altul. Belgia, Bulgaria, Croa\u021bia, Cipru, Fran\u021ba, Germania, Grecia, Ungaria, Malta, \u021a\u0103rile de Jos, Polonia, Slovenia, Suedia, de pild\u0103, calculeaz\u0103 perioada de referin\u021b\u0103 de 12 luni \u00eencep\u00e2nd cu data debutului deta\u0219\u0103rii (indiferent de data implement\u0103rii Directivei), \u00een vreme ce Austria, Republica Ceh\u0103, Danemarca, Finlanda, Italia, Letonia, Lituania, Luxemburg, Rom\u00e2nia<\/strong>, Spania, Slovacia calculeaz\u0103 perioada de referin\u021b\u0103 de 12 luni \u00eencep\u00e2nd de la data implement\u0103rii Directivei.<\/p>\n

\u00cen ceea ce prive\u0219te excep\u021biile referitoare la cerin\u021bele de \u00eenregistrare<\/strong> se men\u021bioneaz\u0103 cazul Germaniei, unde notificarea deta\u0219\u0103rii la autoritatea competent\u0103 nu depinde de durata deta\u0219\u0103rii, ci de \u00eencadrarea acesteia \u00eentr-unul dintre sectoarele relevante \u0219i\/sau contractele colective de munc\u0103. Norvegia este un alt exemplu de \u021bar\u0103 \u00een care nu exist\u0103 nicio cerin\u021b\u0103 de \u00eenregistrare, indiferent de perioada deta\u0219\u0103rii. \u00cen cazul Rom\u00e2niei<\/strong>, legisla\u021bia actual\u0103 nu prevede nicio diferen\u021biere, \u00een func\u021bie de durata deta\u0219\u0103rii, \u00een ceea ce prive\u0219te cerin\u021bele de notificare a autorit\u0103\u021bii competente.<\/p>\n

Un aspect interesant eviden\u021biat \u00een Ghid se refer\u0103 la statutul Marii Britanii<\/strong>. Deoarece Marea Britanie nu mai este membr\u0103 a Uniunii Europene, Directiva 2018\/957\/UE nu se mai aplic\u0103 deta\u0219\u0103rii lucr\u0103torilor din UE \u00een Regatul Unit sau deta\u0219\u0103rii lucr\u0103torilor din Regatul Unit \u00een UE (prin urmare, drepturile de munc\u0103 ale cet\u0103\u021benilor UE care sunt deta\u0219a\u021bi \u00een Regatul Unit vor depinde de legisla\u021bia domestic\u0103 din Marea Britanie). Cu toate acestea, Marea Britanie a transpus intr-o oarecare m\u0103sur\u0103 Directiva 2018\/957\/UE \u00een legisla\u021bia domestic\u0103 prin emiterea unor regulamente interne (2020) privind lucr\u0103torii deta\u0219a\u021bi, regulamente care au intrat \u00een vigoare la 30 iulie 2020 (data stabilit\u0103 de directiv\u0103) \u0219i care preiau parte din prevederile acesteia.<\/p>\n

Totodat\u0103, potrivit celei mai recente edi\u021bii a Ghidului KPMG Global, ultimele luni ale anului 2021 au adus o cre\u0219tere a mobilit\u0103\u021bii angaja\u021bilor, \u0219i ca o adaptare la nou\u0103 realitate<\/em> \u2013 \u00een care \u00eent\u00e2lnim at\u00e2t angaja\u021bi deta\u0219a\u021bi, c\u00e2t \u0219i angaja\u021bi care muncesc \u201ede oriunde\u201d, \u0219i \u00een care salaria\u021bii se concentreaz\u0103 mai mult pe activitatea lor \u0219i mai pu\u021bin pe locul fix unde \u00ee\u0219i au stabilit biroul. Pentru numeroase organiza\u021bii, aceast\u0103 nou\u0103 realitate<\/em> a presupus reevaluarea programelor globale de mobilitate, analiza riscurilor poten\u021biale \u0219i creionarea unor procese \u0219i proceduri care s\u0103 ofere siguran\u021ba c\u0103 noile modalit\u0103\u021bi de lucru sunt conforme cu legisla\u021bia relevant\u0103.<\/p>\n

\u00cen ceea ce prive\u0219te obliga\u021biile generate de situa\u021biile de deta\u0219are a angajatilor<\/strong>, analiz\u00e2nd datele din acest an, speciali\u0219tii KPMG au observat c\u0103 majoritatea statelor membre ale UE au implementat sisteme electronice care permit \u00eenregistrarea deta\u0219\u0103rilor interna\u021bionale. Desigur, mai sunt \u0219i \u021b\u0103ri, printre care \u0219i Rom\u00e2nia<\/strong>, unde autoritatea competent\u0103 trebuie informat\u0103 printr-o notificare scris\u0103 care se trimite prin po\u0219t\u0103 sau e-mail.<\/p>\n

Referitor la \u201emunca de oriunde<\/strong>\u201d, Ghidul KPMG arat\u0103 c\u0103, \u00een general, ace\u0219ti angaja\u021bi nu sunt considera\u021bi \u00een mod automat lucr\u0103tori deta\u0219a\u021bi, motiv pentru care prevederile Directivei deta\u0219\u0103rii nu li se aplic\u0103.<\/p>\n

Cu toate acestea, legisla\u021bia na\u021bional\u0103 a \u021b\u0103rii \u00een care angaja\u021bii \u00ee\u0219i desf\u0103\u0219oar\u0103 activitatea trebuie analizat\u0103, deoarece pot exista \u0219i \u00een aceste situa\u021bii cerin\u021be specifice de \u00eenregistrare \u0219i pot ap\u0103rea implica\u021bii din perspectiva impozitul pe venit, securitatea social\u0103, imigra\u021bie.<\/p>\n

\u201e\u00cen plus, ca \u00een fiecare an, ghidul ofer\u0103 informa\u021bii \u0219i cu privire la nivelul salariului minim \u00een fiecare dintre statele membre, scopul KPMG fiind acela de a oferi companiilor o perspectiv\u0103 clar\u0103 asupra regulilor privind deta\u0219area lucr\u0103torilor de la adoptarea Directivei 2018\/957\/UE, ca \u0219i asupra poten\u021bialelor implica\u021bii legate de lucrul la distan\u021b\u0103\u201d, conchide M\u0103d\u0103lina Racovi\u021ban. (C.\u0218.)<\/strong><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2021 a fost primul an integral \u00een care au fost aplicate noile cerin\u021be ale Directivei 2018\/957\/UE, intrat\u0103 \u00een vigoare chiar \u00een primul an al pandemiei, dintre care cea mai important\u0103 vizeaz\u0103 lucr\u0103torii deta\u0219a\u021bi, care au primit dreptul la o remunera\u021bie echivalent\u0103 cu aceea primit\u0103 de un angajat local \u00een \u021bara \u00een care \u00ee\u0219i va desf\u0103\u0219ura activitatea.
\nConform unui comunicat de pres\u0103 emis de KPMG Rom\u00e2nia, prin care se anun\u021b\u0103 apari\u021bia Ghidului privind deta\u0219area lucr\u0103torilor, pentru multe \u021b\u0103ri, implementarea Directivei a \u00eensemnat cre\u0219terea complexit\u0103\u021bii cerin\u021belor de \u00eenregistrare sau mecanisme diferite de calcul a duratei de referin\u021b\u0103 a deta\u0219\u0103rii.
\n\u201eScopul principal al Ghidului din acest an este acela de a oferi companiilor o privire de …<\/p>\n","protected":false},"author":2,"featured_media":5743,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-5742","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-curier-legislativ","issue-serie-noua-nr-19-20-07-2022-30-08-2022-2"],"acf":[],"yoast_head":"\nGhid privind deta\u0219area lucr\u0103torilor - Afacerea<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista-afacerea.ro\/afacerea\/ghid-privind-detasarea-lucratorilor\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ghid privind deta\u0219area lucr\u0103torilor - Afacerea\" \/>\n<meta property=\"og:description\" content=\"2021 a fost primul an integral \u00een care au fost aplicate noile cerin\u021be ale Directivei 2018\/957\/UE, intrat\u0103 \u00een vigoare chiar \u00een primul an al pandemiei, dintre care cea mai important\u0103 vizeaz\u0103 lucr\u0103torii deta\u0219a\u021bi, care au primit dreptul la o remunera\u021bie echivalent\u0103 cu aceea primit\u0103 de un angajat local \u00een \u021bara \u00een care \u00ee\u0219i va desf\u0103\u0219ura activitatea. 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