{"id":100125,"date":"2026-09-15T10:00:00","date_gmt":"2026-09-15T07:00:00","guid":{"rendered":"https:\/\/cargotrack.ro\/?p=100125"},"modified":"2026-09-15T10:00:00","modified_gmt":"2026-09-15T07:00:00","slug":"truck-driver-per-diem-tax-free-limits","status":"publish","type":"post","link":"https:\/\/cargotrack.ro\/en\/blog\/diurna-soferi-plafon-neimpozabil\/","title":{"rendered":"Driver per diem 2026: tax-free caps, the two limits and the risk during inspections"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Pe scurt:<\/strong> diurna neimpozabil\u0103 are <strong>dou\u0103 plafoane simultane<\/strong>, iar se aplic\u0103 cel mai mic dintre ele. Primul este 2,5 ori nivelul legal \u2014 adic\u0103 <strong>57,50 lei pe zi \u00een \u021bar\u0103<\/strong> \u0219i, pentru majoritatea statelor UE, <strong>87,50 euro pe zi \u00een str\u0103in\u0103tate<\/strong>. Al doilea, mai pu\u021bin cunoscut, limiteaz\u0103 totalul la <strong>3 salarii de baz\u0103<\/strong> raportate la zilele de delegare. Ce dep\u0103\u0219e\u0219te plafonul se impoziteaz\u0103 ca venit salarial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru firmele de transport, subiectul are un strat \u00een plus fa\u021b\u0103 de orice alt\u0103 industrie: \u0219oferii nu sunt doar delega\u021bi, ci intr\u0103 frecvent sub regimul <strong>deta\u0219\u0103rii transna\u021bionale<\/strong> din Pachetul Mobilitate \u2014 iar cele dou\u0103 regimuri nu se calculeaz\u0103 la fel.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Diurna intern\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nivelul de referin\u021b\u0103 este cel stabilit pentru sectorul public prin <strong>HG nr. 714\/2018<\/strong>: <strong>23 de lei pe zi<\/strong> de delegare.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Angajatorii priva\u021bi pot acorda p\u00e2n\u0103 la <strong>2,5 ori<\/strong> aceast\u0103 valoare f\u0103r\u0103 impozit:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>23 lei \u00d7 2,5 = <strong>57,50 lei pe zi<\/strong>, plafon neimpozabil pentru delegarea \u00een \u021bar\u0103.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Se poate acorda \u0219i mai mult \u2014 legea nu interzice \u2014 dar diferen\u021ba peste plafon intr\u0103 \u00een baza de calcul pentru impozit \u0219i contribu\u021bii sociale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Diurna extern\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru deplas\u0103rile \u00een str\u0103in\u0103tate, nivelul legal este stabilit <strong>pe fiecare \u021bar\u0103 de destina\u021bie<\/strong>, prin <strong>HG nr. 518\/1995<\/strong> \u0219i anexele ei actualizate. Pentru majoritatea statelor Uniunii Europene, valoarea de referin\u021b\u0103 este de <strong>35 de euro pe zi<\/strong>.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>35 euro \u00d7 2,5 = <strong>87,50 euro pe zi<\/strong>, plafon neimpozabil pentru majoritatea destina\u021biilor din UE.<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Aten\u021bie: <strong>35 de euro nu este o valoare universal\u0103<\/strong>. Anexa la HG nr. 518\/1995 stabile\u0219te sume diferite pe \u021b\u0103ri, iar pentru o curs\u0103 care traverseaz\u0103 mai multe state calculul se face pe zile \u0219i pe destina\u021bii, nu global. Verific\u0103 valoarea exact\u0103 pentru fiecare \u021bar\u0103 \u00eenainte de a fixa politica intern\u0103.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A doua limit\u0103: cele 3 salarii de baz\u0103<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aici se produc cele mai multe surprize la control. Plafonul de 2,5 ori nu este singurul \u2014 exist\u0103 o a doua limit\u0103, care opereaz\u0103 \u00een paralel:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Suma neimpozabil\u0103 nu poate dep\u0103\u0219i echivalentul a <strong>3 salarii de baz\u0103<\/strong> corespunz\u0103toare locului de munc\u0103 ocupat, raportate la zilele de delegare din luna respectiv\u0103. Calculul uzual:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>(3 \u00d7 salariul de baz\u0103) \u00f7 num\u0103rul de zile lucr\u0103toare din lun\u0103 \u00d7 num\u0103rul de zile de delegare<\/p><\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Se aplic\u0103 cea mai mic\u0103 dintre cele dou\u0103 limite.<\/strong> Consecin\u021ba practic\u0103: un \u0219ofer cu salariu de baz\u0103 mic, pl\u0103tit predominant prin diurn\u0103, poate dep\u0103\u0219i plafonul chiar dac\u0103 respect\u0103 perfect regula celor 87,50 euro pe zi. Cu c\u00e2t salariul declarat e mai mic, cu at\u00e2t limita a doua devine mai restrictiv\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este exact tiparul pe care organele fiscale \u00eel caut\u0103 \u00een transporturi: salariu minim plus diurn\u0103 mare.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Delegare sau deta\u0219are transna\u021bional\u0103?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aceasta este partea pe care materialele generale de contabilitate o trateaz\u0103 superficial, de\u0219i pentru transportatori decide totul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De la intrarea \u00een vigoare a Pachetului Mobilitate, o parte din cursele interna\u021bionale nu mai sunt simple deleg\u0103ri. Opera\u021biunile de <strong>cabotaj<\/strong> \u0219i cele de <strong>cross-trade<\/strong> plaseaz\u0103 \u0219oferul \u00een regimul <strong>deta\u0219\u0103rii transna\u021bionale<\/strong>, ceea ce atrage obliga\u021bii suplimentare:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Salariul minim din statul gazd\u0103<\/strong> pe perioada respectiv\u0103 \u2014 o obliga\u021bie de remunerare, nu de indemniza\u021bie;<\/li>\n\n\n\n<li><strong>Declara\u021bia de deta\u0219are \u00een IMI<\/strong>, depus\u0103 \u00eenainte de \u00eenceperea opera\u021biunii;<\/li>\n\n\n\n<li><strong>Documentele de deta\u0219are<\/strong> disponibile la cerere, inclusiv formularul A1.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Distinc\u021bia e important\u0103 pentru c\u0103 <strong>diurna nu poate \u00eenlocui obliga\u021bia de remunerare din statul gazd\u0103<\/strong>. O firm\u0103 care pl\u0103te\u0219te salariu minim rom\u00e2nesc plus diurn\u0103, pentru opera\u021biuni care sunt de fapt deta\u0219are, are o problem\u0103 care nu se rezolv\u0103 prin nivelul diurnei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Condi\u021biile concrete sunt detaliate \u00een ghidurile despre <a href=\"https:\/\/cargotrack.ro\/blog\/detasarea-soferilor-contitii-sofer-detasat\/\">deta\u0219area \u0219oferilor<\/a> \u0219i despre <a href=\"https:\/\/cargotrack.ro\/blog\/declaratia-imi-cum-obtii-si-de-ce-este-necesara\/\">declara\u021bia IMI<\/a>, iar tipurile de opera\u021biuni care declan\u0219eaz\u0103 regimul, \u00een articolul despre <a href=\"https:\/\/cargotrack.ro\/blog\/cabotaj-ce-inseamna-cabotajul-si-cum-trebuie-respectata-legislatia-europeana-pentru-evitarea-amenzilor\/\">cabotaj<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Disputa cu ANAF, pe scurt \u0219i corect<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Subiectul are un istoric litigios pe care merit\u0103 s\u0103 \u00eel cuno\u0219ti, dar f\u0103r\u0103 concluzii pripite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Organele fiscale au contestat \u00een mai multe r\u00e2nduri tratamentul sumelor pl\u0103tite \u0219oferilor, sus\u021bin\u00e2nd c\u0103 ar trebui impozitate ca venituri salariale. \u00centr-un dosar solu\u021bionat definitiv de <strong>Curtea de Apel T\u00e2rgu Mure\u0219 \u00een mai 2021<\/strong>, instan\u021ba a respins recursul ANAF, re\u021bin\u00e2nd c\u0103 indemniza\u021bia de delegare \u201enu este destinat\u0103 decont\u0103rii transportului \u0219i mesei, ci s\u0103 recompenseze efortul suplimentar generat de munca departe de cas\u0103&#8221;.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Decizia nu trebuie citit\u0103 ca o rezolvare permanent\u0103.<\/strong> Cadrul fiscal s-a modificat ulterior, iar \u00een forma actual\u0103 indemniza\u021biile de delegare \u0219i de deta\u0219are, inclusiv cele specifice deta\u0219\u0103rii transna\u021bionale, <strong>intr\u0103 \u00een baza de calcul al impozitului \u0219i contribu\u021biilor pentru partea care dep\u0103\u0219e\u0219te plafoanele<\/strong>. O hot\u0103r\u00e2re pronun\u021bat\u0103 pe o stare de fapt \u0219i pe o legisla\u021bie anterioar\u0103 nu garanteaz\u0103 acela\u0219i rezultat ast\u0103zi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Ce conteaz\u0103 la un control<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ordinele de deplasare<\/strong>, inclusiv cele specifice transportului interna\u021bional, care atest\u0103 efectiv delegarea;<\/li>\n\n\n\n<li><strong>Coresponden\u021ba dintre zilele pl\u0103tite \u0219i cursele reale<\/strong> \u2014 zilele de diurn\u0103 trebuie s\u0103 se reg\u0103seasc\u0103 \u00een activitatea documentat\u0103 a vehiculului \u0219i a \u0219oferului;<\/li>\n\n\n\n<li><strong>Datele de tahograf<\/strong>, care arat\u0103 obiectiv unde a fost vehiculul \u0219i c\u00e2nd. Desc\u0103rcarea lor la termen, prin <a href=\"https:\/\/cargotrack.ro\/solutii-monitorizare-gps-citire-descarcare-date-tahograf\/\">citirea datelor de tahograf<\/a>, produce exact eviden\u021ba care sus\u021bine sau contrazice o politic\u0103 de diurn\u0103;<\/li>\n\n\n\n<li><strong>\u00cencadrarea corect\u0103<\/strong> a fiec\u0103rei opera\u021biuni: delegare, deta\u0219are transna\u021bional\u0103 sau transport bilateral exceptat.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un control ISCTR se uit\u0103 la documentele de transport; unul fiscal se uit\u0103 la coeren\u021ba dintre state de plat\u0103, ordine de deplasare \u0219i traseele efectiv parcurse. Acelea\u0219i date de tahograf servesc \u00een ambele situa\u021bii \u2014 motiv \u00een plus ca ele s\u0103 fie desc\u0103rcate \u0219i arhivate sistematic, nu ocazional. Restul obliga\u021biilor verificate la sediu sunt \u00een ghidul despre <a href=\"https:\/\/cargotrack.ro\/blog\/control-isctr-trafic-sediu-documente\/\">controlul ISCTR<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Acest material are caracter informativ \u0219i nu \u00eenlocuie\u0219te consultan\u021ba fiscal\u0103. Plafoanele \u0219i nivelurile pe \u021b\u0103ri se actualizeaz\u0103 periodic \u2014 verific\u0103 valorile \u00een vigoare \u0219i configura\u021bia concret\u0103 a firmei tale \u00eempreun\u0103 cu un contabil sau consultant fiscal.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00centreb\u0103ri frecvente<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e2t este diurna neimpozabil\u0103 \u00een \u021bar\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nivelul legal pentru sectorul public este de 23 de lei pe zi, conform HG nr. 714\/2018, iar angajatorii priva\u021bi pot acorda p\u00e2n\u0103 la 2,5 ori aceast\u0103 valoare f\u0103r\u0103 impozit, adic\u0103 57,50 lei pe zi. Ce dep\u0103\u0219e\u0219te plafonul intr\u0103 \u00een baza de calcul pentru impozit \u0219i contribu\u021bii.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">C\u00e2t este diurna extern\u0103 neimpozabil\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nivelul legal se stabile\u0219te pe fiecare \u021bar\u0103 prin HG nr. 518\/1995. Pentru majoritatea statelor Uniunii Europene valoarea de referin\u021b\u0103 este de 35 de euro pe zi, deci plafonul neimpozabil ajunge la 87,50 euro pe zi. Valorile difer\u0103 \u00eens\u0103 de la o \u021bar\u0103 la alta \u0219i trebuie verificate \u00een anex\u0103.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Care este a doua limit\u0103 a diurnei?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Suma neimpozabil\u0103 nu poate dep\u0103\u0219i echivalentul a 3 salarii de baz\u0103 corespunz\u0103toare locului de munc\u0103, raportate la zilele de delegare din lun\u0103. Se aplic\u0103 cea mai mic\u0103 dintre cele dou\u0103 limite, deci un salariu de baz\u0103 mic reduce automat plafonul, chiar dac\u0103 diurna zilnic\u0103 respect\u0103 regula celor 2,5 ori.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Diurna \u00eenlocuie\u0219te salariul minim din statul gazd\u0103?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nu. Pentru opera\u021biunile care intr\u0103 sub regimul deta\u0219\u0103rii transna\u021bionale, cum sunt cabotajul \u0219i cross-trade-ul, \u0219oferul are dreptul la remunera\u021bia din statul gazd\u0103. Diurna este o indemniza\u021bie distinct\u0103 \u0219i nu acoper\u0103 aceast\u0103 obliga\u021bie.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Se impoziteaz\u0103 diurna \u0219oferilor?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Partea care dep\u0103\u0219e\u0219te plafoanele intr\u0103 \u00een baza de calcul al impozitului pe venit \u0219i al contribu\u021biilor sociale. Indemniza\u021biile de delegare \u0219i de deta\u0219are, inclusiv cele specifice deta\u0219\u0103rii transna\u021bionale, sunt tratate astfel \u00een forma actual\u0103 a legisla\u021biei fiscale.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ce documente justific\u0103 diurna la un control?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ordinele de deplasare, coresponden\u021ba dintre zilele de diurn\u0103 pl\u0103tite \u0219i cursele efectiv realizate, datele de tahograf care confirm\u0103 traseele \u0219i \u00eencadrarea corect\u0103 a fiec\u0103rei opera\u021biuni ca delegare, deta\u0219are transna\u021bional\u0103 sau transport bilateral exceptat.<\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"C\u00e2t este diurna neimpozabil\u0103 \u00een \u021bar\u0103?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Nivelul legal pentru sectorul public este de 23 de lei pe zi, conform HG nr. 714\/2018, iar angajatorii priva\u021bi pot acorda p\u00e2n\u0103 la 2,5 ori aceast\u0103 valoare f\u0103r\u0103 impozit, adic\u0103 57,50 lei pe zi. 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Valorile difer\u0103 \u00eens\u0103 de la o \u021bar\u0103 la alta.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Care este a doua limit\u0103 a diurnei neimpozabile?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Suma neimpozabil\u0103 nu poate dep\u0103\u0219i echivalentul a 3 salarii de baz\u0103 corespunz\u0103toare locului de munc\u0103, raportate la zilele de delegare din lun\u0103. Se aplic\u0103 cea mai mic\u0103 dintre cele dou\u0103 limite, deci un salariu de baz\u0103 mic reduce automat plafonul.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Diurna \u00eenlocuie\u0219te salariul minim din statul gazd\u0103?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Nu. Pentru opera\u021biunile care intr\u0103 sub regimul deta\u0219\u0103rii transna\u021bionale, cum sunt cabotajul \u0219i cross-trade-ul, \u0219oferul are dreptul la remunera\u021bia din statul gazd\u0103. Diurna este o indemniza\u021bie distinct\u0103 \u0219i nu acoper\u0103 aceast\u0103 obliga\u021bie.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Se impoziteaz\u0103 diurna \u0219oferilor?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Partea care dep\u0103\u0219e\u0219te plafoanele intr\u0103 \u00een baza de calcul al impozitului pe venit \u0219i al contribu\u021biilor sociale. Indemniza\u021biile de delegare \u0219i de deta\u0219are, inclusiv cele specifice deta\u0219\u0103rii transna\u021bionale, sunt tratate astfel \u00een forma actual\u0103 a legisla\u021biei fiscale.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Ce documente justific\u0103 diurna la un control?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Ordinele de deplasare, coresponden\u021ba dintre zilele de diurn\u0103 pl\u0103tite \u0219i cursele efectiv realizate, datele de tahograf care confirm\u0103 traseele \u0219i \u00eencadrarea corect\u0103 a fiec\u0103rei opera\u021biuni ca delegare, deta\u0219are transna\u021bional\u0103 sau transport bilateral exceptat.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;100125&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;0&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;0&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;0\\\/5 - (0 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Diurna \u0219oferilor 2026: plafoane neimpozabile, cele dou\u0103 limite \u0219i riscul la control&quot;,&quot;width&quot;:&quot;0&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 0px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            <span class=\"kksr-muted\">Rate this post<\/span>\n    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pe scurt: diurna neimpozabil\u0103 are dou\u0103 plafoane simultane, iar se aplic\u0103 cel mai mic dintre ele. Primul este 2,5 ori nivelul legal \u2014 adic\u0103 57,50 lei pe zi \u00een \u021bar\u0103 \u0219i, pentru majoritatea statelor UE, 87,50 euro pe zi \u00een str\u0103in\u0103tate. Al doilea, mai pu\u021bin cunoscut, limiteaz\u0103 totalul la 3 salarii de baz\u0103 raportate la [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":100126,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68,64],"tags":[],"post_folder":[],"class_list":["post-100125","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislatie-transport","category-pachetul-mobilitate-1"],"_links":{"self":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/100125","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/comments?post=100125"}],"version-history":[{"count":1,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/100125\/revisions"}],"predecessor-version":[{"id":100549,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/100125\/revisions\/100549"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/media\/100126"}],"wp:attachment":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/media?parent=100125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/categories?post=100125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/tags?post=100125"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/post_folder?post=100125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}