{"id":2227,"date":"2022-04-26T09:53:16","date_gmt":"2022-04-26T06:53:16","guid":{"rendered":"https:\/\/dad.md\/dad-accountant\/?p=2227"},"modified":"2025-12-22T17:55:29","modified_gmt":"2025-12-22T14:55:29","slug":"ce-este-diurna-cui-se-achita-si-cum-se-calculeaza","status":"publish","type":"post","link":"https:\/\/dad.md\/dad-accountant\/ce-este-diurna-cui-se-achita-si-cum-se-calculeaza\/","title":{"rendered":"Ce este diurna, cui se achit\u0103 \u0219i cum se calculeaz\u0103"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ai o afacere care presupune ca angaja\u021bii t\u0103i s\u0103 aib\u0103 frecvent deplas\u0103ri de serviciu? Vrei s\u0103 \u0219tii cum e corect s\u0103 le compensezi cheltuielile de c\u0103l\u0103torie \u0219i ce anume include <strong>diurna<\/strong>? Ai ajuns exact unde trebuie! Am adunat aici tot ce trebuie s\u0103 \u0219tii despre diurne, astfel \u00eenc\u00e2t s\u0103 faci totul legal.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Diurna \u2013 indemniza\u021bie de delegare<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Orice salariat care se deplaseaz\u0103 \u00een interes de serviciu are dreptul la plata tuturor cheltuielilor de drum \u0219i cazare. Pentru c\u0103 na, nu degeaba deplasarea e \u00een interes de serviciu. Ar fi extrem de nedrept s\u0103 fie nevoit s\u0103 le acopere din propriul buzunar. Pe l\u00e2ng\u0103 aceste compensa\u021bii, angajatul trebuie s\u0103 mai primeasc\u0103 \u0219i o indemniza\u021bie de delegare, numit\u0103 <strong>diurn\u0103<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 te \u00eentrebi DE CE? Pentru c\u0103 \u00een timpul deplas\u0103rilor de serviciu, pe l\u00e2ng\u0103 transport \u0219i hotel, angajatul mai are nevoie \u0219i de alte lucruri. De exemplu, s\u0103 ia masa undeva, s\u0103 se deplaseze prin ora\u0219. \u0218i dac\u0103 \u021bi se pare pu\u021bin, ia \u00een calcul c\u0103 se pot \u00eent\u00e2mpla situa\u021bii neprev\u0103zute care s\u0103 genereze alte cheltuieli.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Ce este diurna?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Diurna<\/strong> este o indemniza\u021bie zilnic\u0103. Aceasta se achit\u0103 de c\u0103tre angajator fie \u00een moneda na\u021bional\u0103 (dac\u0103 e vorba de deplas\u0103ri pe teritoriul \u021b\u0103rii), fie \u00een valut\u0103 str\u0103in\u0103 (dac\u0103 deplas\u0103rile sunt \u00een str\u0103in\u0103tate), pentru a acoperi cheltuielile suplimentare suportate de angajat pentru: hran\u0103, anumite servicii, transportul prin ora\u0219ul\/localitatea \u00een care a fost delegat, precum \u0219i orice alte cheltuieli survenite (bine\u00een\u021beles, dac\u0103 acestea sunt relevante \u00een contextul deplas\u0103rii de serviciu \u0219i pot fi demonstrate prin anumite acte).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cine beneficiaz\u0103 de diurne?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Au dreptul s\u0103 beneficieze de diurne salaria\u021bii care, din dispozi\u021bia angajatorului, au fost delega\u021bi s\u0103 \u00eendeplineasc\u0103 anumite lucr\u0103ri sau sarcini corespunz\u0103toare atribu\u021biilor de serviciu \u00een afara locului lor de munc\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Totu\u0219i, dac\u0103 activitatea permanent\u0103 a salaria\u021bilor t\u0103i se desf\u0103\u0219oar\u0103 \u00een timpul afl\u0103rii \u00een drum sau poart\u0103 un caracter mobil sau ambulant (de exemplu, un curier care livreaz\u0103 produse \u00een toat\u0103 \u021bara sau un v\u00e2nz\u0103tor ambulant), c\u0103l\u0103toriile lor de serviciu pe teritoriul Republicii Moldova nu pot fi calificate drept deplas\u0103ri de serviciu. De asemenea, \u00eendeplinirea lucr\u0103rilor de prospec\u021biuni \u015fi geodezico-topografice \u00een teren nu se consider\u0103 deplasare \u0219i, drept urmare, ace\u0219ti salaria\u021bi nu vor primi diurne pentru astfel de c\u0103l\u0103torii de serviciu.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u00cen ce situa\u021bii trebuie s\u0103 le achi\u021bi angaja\u021bilor t\u0103i diurna?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Indiferent de domeniul de activitate a afacerii tale, tipul de proprietate \u0219i forma juridic\u0103 de organizare a companiei tale, dac\u0103 \u00ee\u021bi trimi\u021bi angaja\u021bii \u00een deplas\u0103ri de serviciu, trebuie s\u0103 respec\u021bi toate aspectele legale stipulate \u00een <em><strong>Regulamentul cu privire la delegarea salaria\u021bilor entit\u0103\u021bilor<\/strong><\/em>, ceea ce \u00eenseamn\u0103 inclusiv achitarea diurnelor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e2nd diurna NU se achit\u0103?<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 deplasarea de serviciu dureaz\u0103 o singur\u0103 zi \u0219i e pe teritoriul Republicii Moldova;<\/li>\n\n\n\n<li>Dac\u0103 angajatul nu se \u00eentoarce la timp (din vina lui);<\/li>\n\n\n\n<li>Dac\u0103 salariatul e delegat \u00eentr-o localitate de unde el are posibilitate s\u0103 revin\u0103 zilnic la locul s\u0103u permanent de trai;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>IMPORTANT!<\/strong> Dac\u0103, la \u00eencheierea programului zilei de lucru, persoana delegat\u0103 hot\u0103r\u0103\u0219te s\u0103 r\u0103m\u00e2n\u0103 la locul deleg\u0103rii, la prezentarea actelor de cazare, \u00eei vei restitui cheltuielile.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dac\u0103 angajatul pleac\u0103 \u00een deplasare (la o conferin\u021b\u0103, un seminar, un simpozion etc.), iar&nbsp;organizatorul \u00eei acord\u0103 mijloace financiare sub form\u0103 de diurn\u0103, burse, alte pl\u0103\u0163i confirmate documentar (invita\u021bie, scrisoare electronic\u0103, alte documente emise de organizator).<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>IMPORTANT!<\/strong> Dac\u0103 mijloacele financiare acordate de organizator pentru o zi sunt mai mici dec\u00e2t normele pentru diurn\u0103 stabilite prin prezentul Regulament, atunci va trebui s\u0103 compensezi diferen\u0163a la prezentarea documentelor confirmative (demers oficial al organizatorului).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>C\u00e2nd se achit\u0103 diurna?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2nd planifici o deplasare, emi\u021bi un ordin \u0219i solici\u021bi acordul angajatului (\u00een anumite situa\u021bii, el are dreptul s\u0103 refuze). \u00cenainte de deplasare, \u00eei dai salariatului ni\u0219te bani cu care acesta s\u0103-\u0219i poat\u0103 deconta cheltuielile pentru transport, cazare, mas\u0103 etc. Avansul poate fi virat pe business card, cardul bancar al salariatului, la solicitarea acestuia, ori eliberat \u00een numerar.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 urmeaz\u0103 s\u0103 plece \u00een str\u0103in\u0103tate, \u00eei dai avans \u00een valut\u0103 str\u0103in\u0103. Dac\u0103 deplasarea e pe teritoriul Republicii Moldova, avansul va fi \u00een lei. \u00cen decurs de 5 zile de la \u00eentoarcerea sa din deplasare, salariatul va trebui s\u0103 prezinte un raport al cheltuielilor \u0219i s\u0103 \u00eentoarc\u0103 banii care i-au r\u0103mas din avans. \u00cen caz contrar, acei bani vor fi re\u021binu\u021bi din salariul lui. Alteori, po\u021bi s\u0103 nu-i dai niciun avans. Iar la \u00eentoarcerea angajatului din deplasare, s\u0103-i compensezi cheltuielile \u00een baza actelor confirmative pe care el \u021bi le prezint\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cum \u00eenregistrezi cheltuielile \u00een contabilitate<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cheltuielile vor fi \u00eenregistrate \u00een contabilitate \u00een moneda na\u021bional\u0103. \u00cens\u0103 cu aplicarea cursului oficial al leului moldovenesc valabil fa\u021b\u0103 de valutele str\u0103ine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pe l\u00e2ng\u0103 acestea, e important s\u0103 \u0219tii c\u0103, dac\u0103 salariatul se afl\u0103 \u00een statele de tranzit pentru mai mult de 24 de ore sau dac\u0103, \u00een drum spre destina\u021bie sau la \u00eentoarcere, apar situa\u021bii neprev\u0103zute \u0219i el e nevoit s\u0103 sta\u021bioneze (f\u0103r\u0103 vina lui) \u0219i s\u0103 se cazeze \u00eentr-un hotel din statul de tranzit, diurnele pentru acele zile se pl\u0103tesc integral, conform normei stabilite pentru acel stat. Pentru zilele de plecare \u015fi sosire diurnele se pl\u0103tesc \u00een m\u0103rime de 100% din normele stabilite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 deplasarea de serviciu dureaz\u0103 doar o singur\u0103 zi \u0219i e pe teritoriul Republicii Moldova, <strong>diurna<\/strong> nu se va pl\u0103ti, dac\u0103 \u00eens\u0103 e vorba de o deplasare de serviciu \u00een str\u0103in\u0103tate, chiar dac\u0103 e vorba de o singur\u0103 zi, <strong>diurna<\/strong> se va achita. Ce-i drept, nu integral, ci \u00een m\u0103rime de 50% din norma stabilit\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd durata deplas\u0103rii peste hotarele RM dep\u0103\u015fe\u015fte 30 de zile calendaristice, m\u0103rimea diurnei se reduce cu 20% pentru fiecare zi suplimentar\u0103.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#0b830f\" class=\"has-inline-color\">Cite\u0219te \u0219i:<\/mark><\/strong> <a href=\"https:\/\/dad.md\/dad-accountant\/category\/servicii-de-contabilitate-in-transport\/\" target=\"_blank\" rel=\"noreferrer noopener\">Servicii de contabilitate pentru companiile de transport \u0219i logistic\u0103<\/a><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/dad.bitrix24site.ru\/crm_form_ld33j\/\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/diurna-checklist-1024x576.jpg\" alt=\"diurna checklist intern\" class=\"wp-image-4074\" srcset=\"https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/diurna-checklist-1024x576.jpg 1024w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/diurna-checklist-300x169.jpg 300w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/diurna-checklist-768x432.jpg 768w, https:\/\/dad.md\/dad-accountant\/wp-content\/uploads\/sites\/3\/2024\/06\/diurna-checklist.jpg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>De ce depinde m\u0103rimea diurnei?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Normele diurnelor depind de destina\u021bia c\u0103l\u0103toriei de serviciu. \u0218i sunt diferen\u021biate pe categorii, \u00een func\u021bie deposturile de\u0163inute de salaria\u0163ii delega\u0163i,de scopul \u015fi de caracterul misiunii. Astfel, pentru o deplasare pe teritoriul RM, <strong>diurna<\/strong> va fi mai mic\u0103 dec\u00e2t <strong>diurna<\/strong> pentru o deplasare \u00een str\u0103in\u0103tate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Modul \u015fi m\u0103rimea compens\u0103rii cheltuielilor legate de deplas\u0103rile \u00een interes de serviciu se aprob\u0103 de Guvern, baz\u00e2ndu-se, \u00een mare parte, pe pre\u021burile din \u021bara unde va avea loc deplasarea \u0219i, bine\u00een\u021beles, de valuta acceptat\u0103 acolo. Astfel, pentru deplas\u0103rile \u00een interes de serviciu pe teritoriul Republicii Moldova, diurnele se achit\u0103 \u00een lei \u0219i depind de localitate. Drept exemplu, dac\u0103 angajatul t\u0103u pleac\u0103 \u00eentr-o deplasare la Chi\u0219in\u0103u, <strong>diurna<\/strong> va constitui 130 de lei, dac\u0103 \u00eens\u0103 va pleca \u00eentr-o localitate rural\u0103, diurna va fi de 100 de lei. Motivul e destul de clar. Pre\u021burile \u00een capital\u0103 sunt mai mari dec\u00e2t \u00een alte localit\u0103\u021bi din \u021bar\u0103. Pentru deplas\u0103rile \u00een str\u0103in\u0103tate, <strong>diurna<\/strong> se achit\u0103 \u00een valut\u0103 str\u0103in\u0103, pentru c\u0103 ce s\u0103 faci cu lei moldovene\u0219ti, spre exemplu, la Paris?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cuantumul diurnelor pentru fiecare zi de aflare \u00een deplasare a salariatului pot fi g\u0103site <a href=\"https:\/\/www.legis.md\/UserFiles\/Image\/RO\/Guvernul\/2013\/v6anexa2_HG Nr_ 10 din 05_01_2012_ro.doc\" target=\"_blank\" rel=\"noreferrer noopener\">aici<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table><tbody><tr><td><strong>IMPORTANT!<\/strong> Unit\u0103\u021bile cu autonomie financiar\u0103 pot stabili \u00een contractul colectiv de munc\u0103 m\u0103rimi sporite ale compensa\u021biilor de c\u0103l\u0103torie \u00een interes de serviciu, inclusiv a diurnelor.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>De ce aspecte trebuie s\u0103 \u021bii cont la calculul \u0219i achitarea diurnei?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a calcula corect diurnele pe care trebuie s\u0103 le achi\u021bi salaria\u021bilor t\u0103i, trebuie s\u0103 cuno\u0219ti normele diurnelor prev\u0103zute de lege. Totodat\u0103, e important s\u0103 \u021bii cont de urm\u0103toarele aspecte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Categoriile personalului pentru stabilirea normelor de diurne;<\/li>\n\n\n\n<li>Perioada deplas\u0103rii;<\/li>\n\n\n\n<li>Destina\u021bia deplas\u0103rii;<\/li>\n\n\n\n<li>M\u0103rimea diurnei oferite (dac\u0103 dep\u0103\u0219e\u0219ti sau nu limitele prev\u0103zute de Regulament).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Acte importante pentru achitarea diurnelor?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Deplasarea e pe teritoriul Republicii Moldova? Atunci delegarea salariatului se efectueaz\u0103 \u00een baza ordinului sau a legitima\u021biei de deplasare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen legitima\u021bia de deplasare se indic\u0103: denumirea entit\u0103\u021bii pe care o reprezint\u0103, numele, prenumele salariatului, func\u021bia, localit\u0103\u021bile de destina\u021bie, denumirea entit\u0103\u021bii la care este delegat, scopul \u015fi termenul deleg\u0103rii. Totodat\u0103, \u00een legitima\u021bie se fac men\u0163iuni despre data plec\u0103rii \u00een deplasare, data sosirii la destina\u021bie, data plec\u0103rii de la destina\u021bie \u0219i data sosirii la locul de munc\u0103 permanent. Toate acestea se autentific\u0103 prin \u015ftampilele entit\u0103\u0163ilor corespunz\u0103toare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Atunci c\u00e2nd angaja\u021bii t\u0103i trebuie s\u0103 plece \u00eentr-o deplasare \u00een str\u0103in\u0103tate, data la care au traversat frontiera se va determina potrivit documentelor de c\u0103l\u0103torie (pa\u015faportul, biletele de c\u0103l\u0103torie, legitima\u0163ia de deplasare, foaia de parcurs pentru autoturism eliberat pentru perioada deplas\u0103rii, alte documente ce confirm\u0103 c\u0103 persoana s-a aflat peste hotare).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Odat\u0103 ce mul\u021bi cet\u0103\u021beni ai \u021b\u0103rii noastre de\u021bin, totodat\u0103, \u0219i cet\u0103\u021benia Rom\u00e2niei \u0219i, respectiv, pot avea un pa\u0219aport rom\u00e2nesc, e recomandat ca angaja\u021bii cu dubl\u0103 cet\u0103\u0163enie, care sunt delega\u021bi \u00eentr-o deplasare \u00een interes de serviciu, s\u0103 c\u0103l\u0103toreasc\u0103 cu pa\u015faportul de cet\u0103\u0163ean al RM, astfel \u00eenc\u00e2t toate \u00eensemn\u0103rile despre datele de ie\u0219ire\/intrare \u00een\/din Republica Moldova s\u0103 se fac\u0103 \u00een acel act pentru confirmarea zilelor de deplasare. \u00cen caz contrar, va trebui s\u0103 solicite de la poli\u021bia de frontier\u0103 acte care s\u0103 confirme c\u0103 anume el e cel care a traversat frontiera cu pa\u0219aportul altui stat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 salariatul revine din deplasare (la locul s\u0103u permanent de munc\u0103) \u00een aceea\u0219i zi \u00een care a fost delegat, nu e neap\u0103rat s\u0103 eliberezi legitima\u021bia de deplasare, pentru c\u0103 \u00een astfel de cazuri, delegarea se efectueaz\u0103 \u00een baza emiterii unui ordin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Sunt sau nu impozitate diurnele?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0218i DA, \u0219i NU. Adic\u0103, depinde de situa\u021bie. Dac\u0103 m\u0103rimea diurnelor nu dep\u0103\u0219e\u0219te limitele stabilite de Regulamentul men\u021bionat mai sus, acestea nu vor fi impozitate pentru c\u0103 nu reprezint\u0103 venituri ale salaria\u021bilor. Dac\u0103 \u00eens\u0103 diurnele pe care le prime\u0219te salariatul sunt mai mari dec\u00e2t valorile indicate \u00een Regulament, suma cu care s-au dep\u0103\u0219it limitele va fi impozitat\u0103. Deoarece pentru salariatul delegat, reprezint\u0103 o surs\u0103 de venit impozabil\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sau po\u021bi s\u0103 apelezi la noi \u0219i te vom ajuta cu toate aspectele legate de <a href=\"https:\/\/accountant.md\/\" target=\"_blank\" rel=\"noreferrer noopener\">contabilitatea<\/a> afacerii tale. <a href=\"https:\/\/dad.md\/contacte\/\" target=\"_blank\" rel=\"noreferrer noopener\">Contacteaz\u0103-ne!<\/a><\/p>\n\n\n\n<ul class=\"wp-block-social-links is-layout-flex wp-block-social-links-is-layout-flex\"><li class=\"wp-social-link wp-social-link-facebook wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/dadaccountant\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 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Vrei s\u0103 \u0219tii cum e corect&#8230;<\/p>\n","protected":false},"author":1,"featured_media":2251,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,18],"tags":[],"class_list":["post-2227","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-altele","category-servicii-de-contabilitate-in-transport"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ce este diurna, cui se achit\u0103 \u0219i cum se calculeaz\u0103<\/title>\n<meta name=\"description\" content=\"Angaja\u021bii t\u0103i au frecvent deplas\u0103ri de serviciu, iar tu nu \u0219tii cum corect s\u0103 le compensezi cheltuielile de c\u0103l\u0103torie \u0219i ce \u00eenseamn\u0103 diurna? 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