Sistemul asigurarilor sociale - ITALIA -
description
Transcript of Sistemul asigurarilor sociale - ITALIA -
![Page 1: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/1.jpg)
SISTEMUL ASIGURARILOR SOCIALE- ITALIA -
Sinu AlexandraGr.1563,Seria D
![Page 2: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/2.jpg)
Cuprins
I. Introducere II. Analiza sistemului Romaniei III. Analiza sistemului Italiei IV.Analiza indicatorilor medii ai UE27 V.Concluzii si Propuneri VI.Bibliografie
![Page 3: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/3.jpg)
I.Introducere
Cotele asigurarilor sociale
Angajator : 28-38% Romania 23.81 % Italia 28.4% Media UE27
Angajat : 16.5% Romania 9.19% Italia
![Page 4: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/4.jpg)
Fondul de somaj
Romania : angajat 0.5% + angajator 0.5%
Italia : angajator 1.61%
presiunea fiscala asupra angajatului in
sistemul italienesc
![Page 5: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/5.jpg)
Fondul de pensii
Sistem de plata a pensiilor “pay –as- you- go”
Varsta de pensionareRomania : femei 63 de ani, barbati 65 de ani
Valoarea pensiei minime :350RON(81Euro)
Italia : femei 60 de ani, barbati 65 de ani
Valoarea pensiei minime : 5.992 (pentru persoanele asigurate pana in 1996)
![Page 6: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/6.jpg)
II.Analiza sistemului contributiilor in Romania
2007 2008 2009 201038,000.00
40,000.00
42,000.00
44,000.00
46,000.00
48,000.00
50,000.00
52,000.00
54,000.00
Evolutia veniturilor asigurarilor sociale
Evolutia cheltuielilor asigurarilor sociale
2007 2008 2009 20100.00
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
![Page 7: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/7.jpg)
Cotele asigurarilor sociale in Romania
Cote de asigurari sociale (%) 2007 2008 2009 2010
Angajat
CAS CASS Fsomaj
9.5 9.5 10.5 10.5
6.5 5.5 5.5 5.5
1 0.5 0.5 0.5
Angajator
CAS –c.normale -c.deosebite
-c.speciale CASS Fond Somaj Accidente&Boli Fondul de garantare al
creantelor Concedii
29 29 18.5 20.8
34 34 23.5 25.8
39 39 28.5 30.8
9.5 5.5 5.2 5.2
2 1 0.5 0.5
0.4-3.6 0.4-2 0.15-0.85 0.15-0.85
0.25 0.25 0.25 0.25
0.85 0.85 0.85 0.85
![Page 8: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/8.jpg)
Deduceri
Deducerile personale : nivelul acestora depinde de venitul angajatului,dar si de numarul de persoane aflate in intretinere.
Alocatia familiala
Deduceri in domeniul pensiilor private obligatorii si facultative
Credite fiscale
![Page 9: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/9.jpg)
III.Analiza sistemului de contributii in Italia
2007 2008 2009198,000.00200,000.00202,000.00204,000.00206,000.00208,000.00210,000.00212,000.00214,000.00216,000.00218,000.00
2007 2008 2009290,000.00295,000.00300,000.00305,000.00310,000.00315,000.00320,000.00325,000.00330,000.00335,000.00340,000.00
Evolutia veniturilor asigurarilor sociale
Evolutia cheltuielilor asigurarilor sociale
![Page 10: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/10.jpg)
Comparatie contributii Romania VS. Italia
Italia Romania
Angajat
CAS 9.19 10.5
CASS 0 5.5
Fond Somaj 0 0.5
Angajator
CAS 23.81 20.8-30.8
CASS 2.68 5.2
Fond Somaj 1.61 0.5
Accidente si Boli 0.3-13 0.15-0.85
Concedii 0.46 0.85
Fondul de garantare al creantelor 0 0.25
Alocatii familiale 0.68 0
Alte contributii speciale 0.90-5.20 0
![Page 11: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/11.jpg)
Deduceri
in cazul unui divort sau separari, pensia alimentara platita catre celelalt sot este deductibila in totalitate;
deduceri se ofera in cazul asigurarilor sociale
Deduceri sunt acordate si in sistemul de sanatate, de pana la 3.615,20EUR daca persoana participa la un fond de sanatate recunoscut;
![Page 12: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/12.jpg)
Alte deduceri si asistenta sociala
Se mai acorda deduceri si pentru :
Donatii catre o anumita organizatie religioasa calificata, pana la 1.032,91EUR;
Donatii catre organizatii non-profit, pana la 10% din venitul total, plafon 70.000E;
Donatii facute catre universitati si unitati calificate in cercetare.
Alocatia familiala Credite fiscale
![Page 13: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/13.jpg)
IV.Contributii medii in cadrul UE27
2007 2008 20091,630,000.00
1,640,000.00
1,650,000.00
1,660,000.00
1,670,000.00
1,680,000.00
1,690,000.00
1,700,000.00
1,710,000.00
2007 2008 20092,250,000.00
2,300,000.00
2,350,000.00
2,400,000.00
2,450,000.00
2,500,000.00
2,550,000.00
2,600,000.00
Evolutia veniturilor asigurarilor sociale
Evolutia cheltuielilor asigurarilor sociale
![Page 14: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/14.jpg)
1.Comparatie procentuala privind ponderile veniturilor asigrarilor sociale in PIB
2007 2008 20090.00
2.00
4.00
6.00
8.00
10.00
12.00
14.00
16.00
RomaniaItaliaUE27
![Page 15: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/15.jpg)
2.Comparatie procentuala privind ponderile cheltuielilor asigurarilor sociale in PIB
2007 2008 20090.00
5.00
10.00
15.00
20.00
25.00
30.00
35.00
RomaniaItaliaUE27
![Page 16: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/16.jpg)
V.Concluzii si Propuneri
ROMANIA ITALIA
Printre cele mai mari cote de contributii din Uniunea Europeana, atat la angajat cat si angajator.
Fondul de somaj este sustinut atat de angajat , cat si de angajator
Contributii la asigurarile de sanatate mai mari,10.5%
Asistenta sociala manifestata prin alocatii familiale,alocatii scolare.
Atat angajatorul cat si angajatul participa la plata CASS
Printre cele mai mici cote de contributii ale angajatului, fiind corespunzatoare cu medie Uniunii Europene
Fondul de somaj sustinut de angajator
Contributiile pentru asigurarile de sanatate mai mici decat cele ale Romaniei, 9.19%
Asistenta sociala manifestata prin alocatii familiale,de gospodarie,etc.
Angajatorul plateste integral cota de CASS
Analiza comparativa
![Page 17: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/17.jpg)
Propuneri
Reforma sistemului de pensii
Eliminarea sistemului“pay – as – you – go”
Implementarea unui nivel maxim de contributii in cadrul fiecarui stat,dar si a unui nivel minim
Stimularea cresterii populatiei “tinere” prin acordarea de indemnizatii maternale
Impozitarea mai slaba a fondurilor de pensii private, pentru a stimula apartenenta la un asemena fond.
Incheierea de acorduri in vederea acordarii creditelor fiscale
![Page 18: Sistemul asigurarilor sociale - ITALIA -](https://reader036.fdocuments.net/reader036/viewer/2022082518/56814654550346895db36ad4/html5/thumbnails/18.jpg)
VI.Bibliografie
Site-uriEurostat : epp.eurostat.ec.europa.euOrganisation for Economic Co-operation and Developmentwww.oecd.orgMinisterul Finantelor Publice : www.mfinante.roComisia Europeana : ec.europa.euMinisterul Muncii,Familiei si Protectiei Socialewww.mmuncii.roComisia de supraveghere a Sistemului de pensii Privatewww.csspp.ro