Procedee de Calcul

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PROCEDEE DE CALCUL, CONTABILIZARE A SALARIZARII

CAP 1. PROBLEME DE BAZĂ PENTRU ORGANIZAREA

CONTABILIZARII PRIVIND SALARIZAREA........................................

1.1 CADRUL ORGANIZATORIC AL SALARIZARII.............................

1.1.2 ORGANIZAREA CONTABILITĂŢII COMPANIILOR NAŢIONALE..

1.1.2.1 TRĂSĂTURI DE BAZĂ ALE NOULUI SISTEM CONTABIL..........

1.1.2.2 CADRUL ORGANIZATORIC AL ACTIVITĂŢII FINANCIAR

CONTABILE

1.2 CADRUL JURIDIC AL SALARIZĂRII...............................................

1.3 SALARIZAREA COMPONENTA A PATRIMONIULUI...................

1.3.1 CONCEPTUL DE PATRIMONIU ŞI STRUCTURA SA GENERALĂ.

1.3.2 DOCUMENTE SPECIFICE EVIDENŢEI SALARIILOR....................

CAP 2. CALCULUL ŞI EVIDENŢA SALARIZĂRII; REŢINERIILE CU

PRIVIRE LA SALARII................................................................................

2.1 CONTABILITATEA DECONTĂRII CU PERSONALUL....................

2.2 ASPECTE PRIVITOARE LA REŢINERILE DIN SALARIILE

ANGAJAŢILOR 2.3 FORMULA DE CALCUL A CONCEDIULUI DE ODIHNĂ.................

2. CALCULUL CONCEDIULUI DE ODIHNĂ..........................................

2.! CALCULUL CONCEDIULUI MEDICAL..............................................

2." MONOGRAFIE PRIVIND OPERAŢIUNILE ECONOMICE #N

LEGĂTURĂ CU SALARIILE....................................................................

2.$ ASPECTE GENERALE PRIVIND FIŞELE FISCALE.........................

BIBLIOGRAFIE.........................................................................................

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CAP 1. PROBLEME DE BAZĂ PENTRU ORGANIZAREA

CONTABILIZARII PRIVIND SALARIZAREA

1.1 CADRUL JURIDIC AL SALARIZARII

S&'&()*+* - T(*)/0( * E-(- E+-'('- *(- '* 04-'5 - *'5*-6

• (*)/0(&+ --(- -+-'('- /( )*+*7+- /*(80&+ * )/(-

*8)(*(-;

• -)0*(-* --(- -+-'('-;

• 0/89*(-* :&'70( )*+*7+0( --(-'-;

• -950+*(-*, (--<0+09*(-* = 80-(9*(-* /( 5-)7 *

)*+*7+0(;

• *)&*(*-* '07+0( -<'0>0(*9*0('- - 8-7-(- * )( -

:&'70*+*- * )*+*7+0( --(-'-*- )/(- *8)(*(-;

• *)&(*(-* *'57 :*'*( '0*4+- /(0/( /? +* @0'8(-*

4*+*7- - 5-(:'*(- = 4+*7&+ '0*4+;

• /*('/*(-* +* *'5*-* - (-&'-(- * 8/*'&+& *)&/(* 8-&+&;

• */(0590*(-* -<'0 8*-(*+ -'-)*( -):=&(( *'57

/(0/(;

• 0/89*(-* :&'70( )*+*7+0( --(-'-.

1.1.2 ORGANIZAREA CONTABILITĂŢII COMPANIILOR NAŢIONALE

1.1.2.1 TRĂSĂTURI DE BAZĂ ALE NOULUI SISTEM CONTABIL

Principiul prudenţei

P0(5 *'-)& /('/& & -)- *8) )&/(*-5*+&*(-* -+-8--+0( -

*'5 = * 5-&(+0(, (-)/-'5 )&4-5*+&*(-* -+-8--+0( - /*)5 = *

'<-+&-++0(, ? '0 - -/(-'-(+-, +/)&(+- = /-(-(+- /0)4+- --(*-

1



- -):=&(*(-* *'57 --('7&+& '&(- )*& *-(0(. # 80 '0'(- 0

*)-8--* (-&+ 8/&- '* *'5&+ = 5-&(+- ) & :- )&/(*-5*+&*- *(

/*)5&+ = '<-+&-++- )&4-5*+&*-.

S&/(*-5*+&*(-* = )&4-5*+&*(-* )& +-*- - -5*+&*(-* -:-'&* @

808-&+ 5-*(&+& '08/*(* '& '-* 8/+'* @ 808-&+ ((

4&&(+0( @ /*(80& )*& *+ @(-)(( :-(-+0( -+-8-- - *'5 )*& -

/*)5, - 5-&( @ '0*4+*-* '&(-.

P('/&+ /(&-7- -)- +-* 0(*' - -5*+&*(-* /*(80&+& =

/(-'98 ' -) /*(& 808--6

• -5*+&*(-* +* ** 5-*(-( @ /*(80&;

• -5*+&*(-* +* ** 5-*(&+&;

• -5*+&*(-* +* ** '<-( '0&(+0(;

• -5*+&*(-* +* ** -=( /*(80&.

P(8-+- 0& 808-- '(--*9 /(-89-+- */+'( /(&-7-, *( '-+ ->*+

(-+-* (-*+9-*9 -:-'5 */+'*(-* *'-)&*.

# '*9&+ -+-8--+0( - *'5, *&' '? 5*+0*(-* - 5-*( -)- 8*

8*(- -'? 5*+0*(-* - (*(-, :-(-7* /0*( &8-+- - /+&) - 5*+0*(-, '*(-

@ /('/& & )- @(-)(-*9; *&' '? -) & 8&) - 5*+0*(-, *'

5*+0*(-* - 5-*( -)- 8* 8' -'? 5*+0*(-* - (*(-, '*(- :*'- 04-'&+

&(80*(- **+9-6

• @ '*9&+ 4&&(+0( )&/&)- &9&( :9'- )*& 80(*+- -' *&' '?

8&)&+ *(- '*(*'-( -:5 *'-)* )- 5* '0*4+9* /( ))-8&+

*80()8--+0(;

• /-(& '-+-+*+- 4&&(, @ '*9&+ '(0(* 8&)&+ - 5*+0*(- & *(-'*(*'-( -:5, *'-)* )- 5* '0*4+9* /( ))-8&+ /(0590*-+0(

*/(-'-(-.

P-(& -+-8--+- - /*)5 )- )&/&- '0*4+9( /+&)&+ - 5*+0*(- '*(-

)- @(-)(-*9 '* & /(0590 = )- '*+'&+-*9 '* :-(-7 @(- 5*+0*(-*

- 5-*( '*(- -)- 8* 8*(- = 5*+0*(-* '0*4+ '*(- -)- 8* 8'.2



Principiul permanenţei metodelor

C0) @ '0&*-* */+'( (-&++0( = 0(8-+0( /(5 -5*+&*(-*,

@(-)(*(-* @ '0*4+*- = /(-9-*(-* -+-8--+0( /*(80*+- = *

(-9&+*-+0( *)&(? '08/*(*4+*-* @ 8/ * :0(8*7+0(.

E-8/+&6 *' & )0' -)- -5*+&* @ --('7&+ N &+9? 8-0*

'0)&+& 8-& /0-(* *( @ --('7&+ N1, /- 4*9* 8-0- /(8&+ (*>

/(8&+ -= '08/*(*7* )&*7- /*(80*+- = * (-9&+*-+0( @(- '-+- 0&

--('7, = /-(- 0('- )-8:'*7-. P-(8*-7* 8-0-+0( & (-4&-

*4)0+&9*.

R-)(&'&(*(-* (-/(-( :- /( :&9&-* *'-)-* '& 0 *+ )0'-*-,

:- /( @(-)(*(-* && */0( - *'5, /0*- ) '0&' +* )'<84*(-*

8-0-+0( )*+- '0*4+-. S'<84*(-* 8-0-+0( @ *):-+ - '*9&( & -)-

-(9), *( *'-)-* (-4&- ) :*' 04-'&+ &- :0(8(. I:0(8*(-* '0) @

)-8*+9*(-*, &):'*(-* = -/+'*(-* '0)-'7-+0( )'<84( 8-0-+0(.

Principiul independnţei exerciţiului

P(-)&/&- @ 8/ -+8*(-* 5-&(+0( = '<-+&-++0( /- 8)&(*

**( *'-)0(* = (-'-(-* +0( +* --('7&+ +* '*(- )- (-:-(. D */+'*(-*

*'-)& /('/& */*( =*)- '0)-'7- (- '*(-6

• /(8* '0)-'76 /(*''*(-* &- '0*4+7 - ***8--, *'

@(-)(*(-* 5-&(+0( @ 808-&+ +5(( 8(:&(+0(, /(0&)-+0( )*& *+

/(-)( )-(5'+0( = @(-)(*( '<-+&-++0( @ 808-&+ /(8(

4&&(+0( )*& *+ /(-)(+0( )-(5'+0( - '(- -(7.

• * 0&* '0)-'76 &+9*(-* '0)&(+0( - (-&+*(9*(-.

3



C<-+&-++- '0)**- @ *5*) = 5-&(+- '0)**- @ *5*). I

)&)7-(-* *'-)0( 0& '0)-'7-, (-&+*8-&+ '0*4+ (08?-)'

/(-'9-*9 -/--7* --('7&+& /(-)&/&- -+8*(-* @ 8/

5-&(+0( = '<-+&-++0( *:-(-- *'57 &7 /*(80*+- /-

8)&(* **( *'-)0(* = (-'-(-* +0( +* (-9&+*&+ --('7&+&& +* '*(-

)- (-:-(.

• * (-* '0)-'76 -'-)*-* '*+'&+&+& *80()8--+0( = /(0590*-+0(

+* ):?(=&+ :-'(& --('7&, :( - '*(- 04-'5&+ -'&/( @ 8/ *

*'57 & =>*( *- :*+*-*.

Princpiul continuităţii activităţii

S- /(-)&/&- '* &*-* /*(80*+ @= '0& @ 80 0(8*+

:&'70*(-* @(>& 50( /-594+ :( * (* @ )*(- - +'<*- )*& -

(-&'-(- )-)4+ * *'57. S*(-* - '0&*- )*& - -'0&*- -)-

&-'* = *:(8* - '0&'-(-* (/(-( = 0(*-+- - '0(0+ *+-

*'57 *'-)-*.

Principiul intangibilităţii bilanţului de deschidere sau bilanţul de deschidere al unui exerciţiu

A'-) /('/& (-4&- )* '0(-)/& 4+*7&+& - @'<-(- *+

--('7&+& /(-'-- = /(-)&/&- -(9'-(-* 8/&( -:-'-+0( )'<84(+0(

- 8-0-, /(0'---+0(, '0(-'&(+0( - -(0( *)&/(* '*/*+&(+0( /(0/(.

Principiul necompensării

C0:0(8 *'-)& /('/& ' 0 '08/-)*(- & /0*- : :'& @(-

/0)&(+- - *'5 = /0)&(+- - /*)5 *+- 4+*7&+& )*& @(- /0)&(+- -

'<-+&-+ = - 5-&( *+- '0&+& - /(0: = /-(-(-.

E-8/+&6

• -'08/-)*(-* '(-*7-+0( '& *0(+- :*7 - *'-+*= -(7;



• -'08/-)*(-* /+&)&(+0- - 5*+0*(- '& 8&)&(+- - 5*+0*(-, @

'0-)&+ */+'( /('/&+& /(&-7-;

• -'08/-)*(-* @(- -+-8--+- 5*+0('- -080--1

1.1.2.2 CADRUL ORGANIZATORIC AL ACTIVITĂŢII FINANCIAR

CONTABILE

A'5*-* :*'*( '0*4+ -)- 0(*9* @ 0& '08/*(8-- =*&8-6

• )-(5'&+ :*'*(, /(-7&( = *(:-;• )-(5'&+ '0*4+*-.A. P('/*+-+- *(4&7 '- (-5 )-(5'&+& :*'*( )&6• @0'8-)- 4&-&+ - 5-&( = '<-+&-+ *)&(? :0&(+- -'-)*(-

/-(& 0*- *'57+-;• -:-'&-*9 '*+'&+- - :&*8-*(- * '*0(+0( -'008' = :*'*(

'<-+&-+ 8*-(*+-, /(0&'7* -, /(0&'7- @'*)*;• &(8(-=- +'<*(-* -4-+0( )&'&()*+;• @0'8-=- (8-)(*+ /(0-'&+ :+&&+& - '(-- = - '*) /- '*(- +-

-/&- +* 4*';• &(8(-=- (-*+9*(-* +* 8/ * /+*&+& :*'*( +&? 8)&( 0/-(*5-

/-(& -+8*(-* 804+9(+0( :*'*(-;• &(8(-=- &+9*(-* /+*:0*-+0( - '(--;• *)&( -:-'&*(-* 0/-(*7&+0( - -'0*(- '& :&(90( = 4--:'*(

)*4+ @8/(-& '& 4'+- 8)&( /-(& @'*)*(-* '0(*5*+0( /(0&)-+0( =)-(5'+0(;

• -:-'&-*9 '*+'&+&+ )*+*(+0( = *)&( /+** @(-&+& /-()0*+;• *)&( -:-'&*(-* '0(-' = +* 8/ * @(-)((+0( '0*4+- /(56

1. 8+0*'- 4-= = @8/(&8&&( 4*'*(-;2. -40(, '(-0( = *+- -'0(;3. (-9&+*- :*'*(-.

• &(8(-=- */+'*(-* 8)&(+0( +* *)&(*(-* )-'&(7 &8-(*(&+&.B. P('/*+-+- *(4&7 *+- )-(5'&+& - '0*4+*- )& &(80*(-+-6• *)&( '0*4+9*(-* 0'&8--+0( '*(- (-:+-' 8='*(-* 5*+0(+0(

/*(80*+-, -:-'&( '0(-'- = +* 8/ * @(-)((+0( '0*4+- /(561. 8+0*'- :- 8='*(-* = '*+'&+&+ *80(9(;2. 8*-(*+-, /-)- - )'<84, 04-'- - 5-*(, -'</*8-- -

/(0-'7- -';3. +&'(( - (-/*(*7 '*/*+-, +&'(( '&(-- = *+- /(-)*7 -:-'&*-

- -(7;. +&'(( 0 - 5-)7;

!



!. (-9&+*- :*'*(-.• @0'8-=- +&*( 4*+*7* - 5-(:'*(- /-(& '0&(+- **+'- =

)-'-;• @0'8-=- 4+*7&+ '0*4+ (8-)(*+ = *&*+;• *)&( 5-*(-(-* /*(80&+&;• ()/&- - @'*(*(-* @ 4&-&+ - '<-+&-+ * )&4&7+0( -

/(0&'7-.F0(8* - '0*4+*- :0+0) -)- :0(8* - '0*4+*- /- &(*+-.F0(8&+*(- :0+0)- @ '*(&+ *'-)- :0(8- - '0*4+*- )&6

• &(*+- 8&+/+-;• )&*7 /-(& -4&+ &0( '0&(;• '*(-* 8*(-.

Jurnalele multiple )-(5-)' +* @(-)(*(-* '(00+0' = ))-8*' /(0/(- * '(-&+&

'0&(+0( )-'-, )( @ &-+- '*9&( = @ '0&( **+'-.

Înregistrările în jurnale

)- :*' @ 0 '&()&+ +& )*& +* ):?(=&+ +&(-' /- 4*9*0'&8--+0( '-(*+9*0*(- = * 0-+0( '0*4+- /-(& 0/-(*7+- '*(- & *& +*

4*9 0'&8-- &):'*5-.P-(& &-+- '0&( /- +? jurnalul privind operaţiile de credit seîntocmesc situaţii

pentru operaţiile de debit . E-8/+&6 /-(& -4&+ '0&(+0( - '*) = 4*'.

1.1.2.2 CADRUL ORGANIZATORIC AL ACTIVITĂŢII FINANCIAR CONTABILE

A'5*-* :*'*( '0*4+ -)- 0(*9* @ 0& '08/*(8-- =*&8-6

• )-(5'&+ :*'*(, /(-7&( = *(:-;• )-(5'&+ '0*4+*-.C. P('/*+-+- *(4&7 '- (-5 )-(5'&+& :*'*( )&6• @0'8-)- 4&-&+ - 5-&( = '<-+&-+ *)&(? :0&(+- -'-)*(-

/-(& 0*- *'57+-;• -:-'&-*9 '*+'&+- - :&*8-*(- * '*0(+0( -'008' = :*'*(

'<-+&-+ 8*-(*+-, /(0&'7* -, /(0&'7- @'*)*;• &(8(-=- +'<*(-* -4-+0( )&'&()*+;• @0'8-=- (8-)(*+ /(0-'&+ :+&&+& - '(-- = - '*) /- '*(- +-

-/&- +* 4*';• &(8(-=- (-*+9*(-* +* 8/ * /+*&+& :*'*( +&? 8)&( 0/-(*5-

/-(& -+8*(-* 804+9(+0( :*'*(-;• &(8(-=- &+9*(-* /+*:0*-+0( - '(--;

"



• *)&( -:-'&*(-* 0/-(*7&+0( - -'0*(- '& :&(90( = 4--:'*(

)*4+ @8/(-& '& 4'+- 8)&( /-(& @'*)*(-* '0(*5*+0( /(0&)-+0( = )-(5'+0(;• -:-'&-*9 '*+'&+&+ )*+*(+0( = *)&( /+** @(-&+& /-()0*+;• *)&( -:-'&*(-* '0(-' = +* 8/ * @(-)((+0( '0*4+- /(56

1. 8+0*'- 4-= = @8/(&8&&( 4*'*(-;2. -40(, '(-0( = *+- -'0(;3. (-9&+*- :*'*(-.

• &(8(-=- */+'*(-* 8)&(+0( +* *)&(*(-* )-'&(7 &8-(*(&+&.D. P('/*+-+- *(4&7 *+- )-(5'&+& - '0*4+*- )& &(80*(-+-6• *)&( '0*4+9*(-* 0'&8--+0( '*(- (-:+-' 8='*(-* 5*+0(+0(

/*(80*+-, -:-'&( '0(-'- = +* 8/ * @(-)((+0( '0*4+- /(56

1. 8+0*'- :- 8='*(-* = '*+'&+&+ *80(9(;2. 8*-(*+-, /-)- - )'<84, 04-'- - 5-*(, -'</*8-- -

/(0-'7- -';3. +&'(( - (-/*(*7 '*/*+-, +&'(( '&(-- = *+- /(-)*7 -:-'&*-

- -(7;. +&'(( 0 - 5-)7;!. (-9&+*- :*'*(-.

• @0'8-=- +&*( 4*+*7* - 5-(:'*(- /-(& '0&(+- **+'- =)-'-;

• @0'8-=- 4+*7&+ '0*4+ (8-)(*+ = *&*+;• *)&( 5-*(-(-* /*(80&+&;• ()/&- - @'*(*(-* @ 4&-&+ - '<-+&-+ * )&4&7+0( -

/(0&'7-.F0(8* - '0*4+*- :0+0) -)- :0(8* - '0*4+*- /- &(*+-.F0(8&+*(- :0+0)- @ '*(&+ *'-)- :0(8- - '0*4+*- )&6

• &(*+- 8&+/+-;• )&*7 /-(& -4&+ &0( '0&(;• '*(-* 8*(-.

Jurnalele multiple )-(5-)' +* @(-)(*(-* '(00+0' = ))-8*' /(0/(- * '(-&+& '0&(+0( )-'-, )( @ &-+- '*9&( = @ '0&(**+'-.

Înregistrările în jurnale )- :*' @ 0 '&()&+ +& )*& +* ):?(=&+ +&(-' /- 4*9* 0'&8--+0( '-(*+9*0*(- = * 0-+0( '0*4+- /-(&0/-(*7+- '*(- & *& +* 4*9 0'&8-- &):'*5-.P-(& &-+- '0&( /- +? jurnalul privind operaţiile de credit se

$



întocmesc situaţii pentru operaţiile de debit . E-8/+&6 /-(& -4&+ '0&(+0( - '*) = 4*'.

1.2 CADRUL JURIDIC AL SALARIZĂRII

C*(&+ &(' -)- *0/* /(6• L--* 12%%% /(5 ))-8&+ - /-) = *+- (-/&( - *)&((

)0'*+-;• L--* $2%%2 /(5 ))-8&+ *)&((+0( /-(& =08* = )8&+*(-*

0'&/( :0(7- -8&';

• L--* 3"2%%2 /(5 *)&(*(-* /-(& *''-- - 8&' = 40+ /(0:-)0*+-;

• C0&+ F)'*+ *+ R08?-;• O(0**7* G&5-(&+& (. 22%%3 /(5 C0&+ - /(0'-&( :)'*+

*( 1 /' ;

• O( ( 1"12%% /(5 :=-+- :)'*+-;• OG 2%%%%! /-(& 80:'*(-* = '08/+-*(-* O(0*7- G&5-(&+&

N( 22%%3 /(5 C0&+ - P(0'-&( F)'*+;• L--* 1!1K /(5 ))-8&+ - )*4+(- * )*+*(+0( - 4*9 @

))-8&+ 4&-*(, OG ( 22%%%, OG ( 122%%%A&*+ *'-)- +- )- 80:'. 2

1.3 SALARIZAREA COMPONENTA A PATRIMONIULUI

1.3.1 CONCEPTUL DE PATRIMONIU ŞI STRUCTURA SA GENERALĂ

P*(80&+ '&/(- (-)&()-+- - '*(- )/&- 0 &*- /*(80*+

*5-(-* *'-)-* /-(& -):=&(*(-* 0(8*+ * *'57.

R-)&()-+- '0)&- '*/*+&+ &7 /*(80*+- = )& (-:-+-'*- )&4

0& :0(8-6

• *+ 8*-(*+7 )*& *+ 8*-(- '08/+--;

• *+ /(05--7- )*& *+ )&()-+0( - :0(8*(-.

P*(80&+ '&/(-6

• )&4 *)/-'&+ 8*-(*+76 '*/*+ : = '('&+* )&4 :-(- :0(8- -

K



'0'(-9*(-;

• )&4 *)/-'&+ /(05--7- '&/(-6 '*/*+ )0'*+ '- -/(8 /(05--7*

'*/*+&+& : = '*/*+&+& '('&+* - +* *)0'*7 = *'70*( &7

/*(80*+-.

P- /*('&()&+ *'57 &7 /*(80*+-, @ /*(80& /0 -(5-

-+-8-- 0, ? '*/*+&+& )(&'&(* 5-():'*, '*(- )- /0*- /(-9-*

*):-+6

MATERIALE

A CAPITAL FI

* 8+0*'- :-

4 -(-&(

' *+- 804+9(

> 5-)7

> +&( - /*('/*(-

> @8/(&8&&( *'0(*-

B CAPITAL CIRCULANT

* )0'&( - 4&&( 8*-(*+-

> /(0&)- :-> 8(:&(

> *84*+*-

> 04-'- - 5-*(

4 )/04+7 4-=

> '*)* @ +-

> '*)* @ -59-> )/04+ @ 4*'

> )/04+ +* 4*' @ -59-

> '*(-- CEC @ &8-(*( =

4*(*

> *'(-5-

PROVENIENŢA

A SURSE PROPRII

* '*/*+ )0'*+

4 :0&( /(0/(

> :0 - (-9-(5

> :0 - /(-8-(-

> :0 - /*('/*(- +* /(0:

> :0 - '-('-*(- -950+*(-

' 4--:'

B DATORII DIN EPLOATARE

* :&(90( 4-'0( '& )*+*(*7

'-'0( '& 4&-&+ )*&+&

-'0( '& *)&((+- )0'*+-

- '(-0(

: -:-'- '08-('*+- - /(8

C DATORII FINANCIARE* '(-- 4*'*(- /- -(8- +&

4 '(-- 4*'*(- /- -(8- 8+0'&

' '(-- 4*'*(- /- -(8- )'&(

@8/(&8&&( 04+*7&



C CREANŢE

* '+-7

4 -40(

' -:-'- '08-('*+- - /(8

P&-8 -&8-(* &-+- -+-8-- *+- /*(80&+& /((- '*(-6

Mijloace fixe )& :0(8*- 4&&( 804+- = 804+- '- '0(4&- +*

-):=&(*(-* *'57 -'008'- /- 0 /-(0* @-+&* - 8/ 8* 8*(-

- & * = *& 0 5*+0*(- 8* 8*(- )*& -*+ -'? +8* )*4+ - +--.

P*('/ +* 8* 8&+- /(0'-)- -'008'-, :( )>= 80:'- 50+&8&+ =

(-'&/-(-*9 5*+0*(-* /( *80(9*(-.

Materialele '&/( 8*-(+- /(8-, 8*-(*+- - 4*9, 8*-(*+- *&+*(-= /-)- - )'<84. S- '0)&8 -(*+ +* /(8* @(-4&7*(- @ *'5*-* -

/(0&'7-. V*+0*(-* 8*-(*+-+0( (-/(-9 '<-+&-+- (-*+9*-.

Produsele finite )& 4&&( '- (-9&+ *'5*-* - /(0&'7- '-

@-/+-)' '07+- - '*+*- = )& -)*- -):*'-( .

Casa -/(8 )/04+7+- 4-= *:+*- @ '*)-(- @ &8-(*(, @ +-

)*& @ 5*+&.

Disponibilităţi la bancă (-/(-9 )/04+7 4-= *:+*- @ '0&+ -

+* 4*' @ +- )*& @ 5*+&.

Carnetele CC în numerar !i carnete CC barat )& )/04+7 4-=

*:+*- +* 4*' @(>& '0 )' '*(- )- /0 -:-'&* /+7 &8* '& CEC>

&( -8)- - 4*'* &- )- *:+ '0&+.

"creditivul -/(8 )/04+7 4*-= *:+*- @(>& '0 )' - +*

4*'* '*(- )- /0 -:-'&* /+7 &8* /-(& & :&(90(.

Carnete (-/(-9 (-/&(+- &- )0'-7 '08-('*+- /(05-- 6• 5?9( '+-7;• 0'&8-- /(8- /-(& @'*)*(-* )&8-+0(;• (**;• 4+-&+ +* 0(;• -:-'- '08-('*+- - /(8;

1%



• *+- 0/-(*7&.#itluri de participare -/(8 )&8-+- *5*)*- - )0'-*-* '08-('*+, /-

-(8- +&, +* '*/*+&+ *+0( )0'-7 '08-('*+- )&4 :0(8 - *'7&. Împrumuturi acordate pe termen lung -/(8 @8/(&8&&(+- *'0(*-

*+0( )0'-7 '08-('*+- /( '&8/(*(-* - 04+*7& -8)- - *'-)*.Capital social (-/(-9 */0(&+ *'70*(&+& )*& *)0'*7+0( +* '0)&(-*

/*(80&+&.$ondurile

-/(8 -)-7* &0( -+-8-- '0'(-- '- /0 : &+9*- &8*@ )'0/&+ /-(& *'(- *& :0) '0)&-.

Datoriile de exploatare (-/(-9 04+*7 :*7 - *+- /-()0*- '*(- /(056

• */(0590(;• )-(5' = +&'((;• )*+*(;• '0(4&7 +* )*+*(;• 8/09- = *-;• 0'&8-- - -'0*(- -8)-;• *+- 0/-(*7&.

Credite bancare -/(8 04+*7 - /+* :*7 - &7+- 4*'*(-, /-(&)&8-+- /(8- +* '-(-(-, @ 4*9* '0(*'-+0( @'<-*-.

Împrumuturile din obligaţiuni -/(8 04+*7& - /+* :*7 - *+- /-()0*- '*(- *& '&8/(* 04+*7& -8)- - )0'-*-* (-)/-'5. E8-(-*- 04+*7& *(- (0+&+ ) *)&(- *(*-(-* - '*/*+ *:*(* )0'-7'08-('*+- (-)/-'5- /-(& *'0/-((-* -50+0( - 8+0*'- 4-=, /-(& &*&8 -(8-.

C(--+- 4*'*(- = @8/(&8&&(+- - 04+*7& '0)&- *0(:*'*(- /-(& '*(- )- /+-)'.

Decontări cu acţionarii !i asociaţii

• /0 : '&/()- @ )(&'&(* /*(80&+& &/ 8*-(*+*- = *(**/0(&+ '-

(-4&- *&) - *'-=* +* '*/*+&+ )0'*+, )0'-*-* *5? (-/&( :*7 - -;• /0 : '+&)- @ )(&'&(* /*(80&+& &/ /(05--7 = *(*

'*/*+&+(-(*) '- &(8-*9 ) + )- (-)&-, )0'-*-* *5? 04+*7 :*7 - -.3

1.3.2 DOCUMENTE SPECIFICE EVIDENŢEI SALARIILOR %ista de avans chen&inal 'cod ()*+*(,d !i Cod ()*+*(,e-

T/( /- 0 )&( :*7, @ 4+0'&( * '?- 1%% :+-.S-(5-=- '*6• 0'&8- /-(& '*+'&+&+ (-/&(+0( 4-= '&5-- )*+*(*7+0( '*

*5*)&(

11



'<-9*+-;• 0'&8- /-(& (-7-(-* /( =*-+- - )*+*( * *5*)&(+0(

'<-9*+- /+-;• 0'&8- &):'*5 - @(-)(*(- @ '0*4+*-.S- @0'8-=- +&*(, - '08/*(8-&+ '*(- *(- *'-*) *(4&7-, /- 4*9*0'&8--+0( -

-5-7 * 8&', * 8/&+& -:-'5 +&'(*, * '-(:'*-+0( 8-'*+- /(-9-*-= )- )-8-*9 /-(& '0:(8*(-* '*+'&+-+0( - /-()0** '*(- * '*+'&+**5*)&(+- '<-9*+- = * @0'8 +)*.

C('&+6• +* /-()0*-+- *&0(9*- ) --('- '0(0+&+ :*'*( /(-5-5 = )

*/(04- /+** --8/+*(&+ 1;

• +* '*)-(* &7 /-(& -:-'&*(- /+7 *5*)&(+0( '&5----8/+*(&+ 1;

• +* '08/*(8-&+ :*'*(, '* *- +* :+* (-)(&+& - '*)--8/+*(&+ 1 /-(&

@(-)(*(-* @ '0*4+*-;• +* '08/*(8-&+ '*(- * @0'8 +)* - *5*) '<-9*+ /-(& *

)-(5 +* @0'8(-*=*-+0( - /+* * )*+*(+0( +* ):?(=&+ +& --8/+*(&+ 2;

S- *(<5-*96• +* '08/*(8-&+ :*'*( '0*4+, '* *- +* --8/+*(&+ 2 *+

(-)(&+& - '*) --8/+*(&+ 2;• '08/*(8-&+ '*(- * @0'8 +)* - *5*) '<-9*+ --8/+&+ 2.

U*-*

)-'7*, )-(5'&+ -'

L)* - *5*) '<-9*+

N(.'(.

N&8- = /(-&8-

M*('* S*+*(&+- 4*9+&

T8/ -:-'5 A5*)- /+*+&'(* '0'-&

8-'*+

% 1 2 3 ! "

TOTAL Cod 14-5-

1/e A5

C0&'0(&+ &7 C0&'0(&+ )-(5'&+&#0'8

12



:*'*(>'0*4+ M)-(&+ F*ț-+0( > N0(8- M-00+0'- /-(& @0'8(-* &+9*(-*ș

:0(8&+*(-+0( '08&- /(5 *'5*-* :*'*( '0*4+ 80-+-+-ș ș

*'-)0(*

%ista de îndemni&aţii pentru concediu de odihnă

T/( /- 0 )&( :*7, @ 4+0'&( - 1%% :+-.S-(5-=- '*6• 0'&8- /-(& )*4+(-* (-/&(+0( /(5 @-89*7+- '&5--

)*+*(*7+0( /- 8/&+-:-'&( '0'-&+& - 0<;

• 0'&8- &):'*5 @ '0*4+*-.S- @0'8-=- @ 0& --8/+*(-, /- 8)&(* /+-'( /-()0*+&+& @

'0'-& 0<, -'08/*(8-&+ '*(- *(- *'-*) *(4&7-, /- 4*9* *-+0( :=* - -5-7 *)*+*(+0(, = )- )-8-*9 /-(& '0:(8*(-* (-*+7 *-+0( = -*'7'*+'&+-+0( - /-()0** '*(- * '*+'&+* @-89*7+- = * @0'8 +)*.

C('&+6• +* /-()0*-+- *&0(9*- ) --('- '0(0+&+ :*'*( /(-5-5 = )

*/(04- /+**--8/+*(&+ 1;

• +* '*)-(* &7 /-(& -:-'&*(-* /+7 --8/+*(&+ 1

• +* '08/*(8-&+ :*'*( '0*4+, '* *- +* --8/+*(&+ 1 *+(-)(&+& - '*), /-(&

@(-)(*(- @ '0*4+*- --8/+*(&+ 2• +* '08/*(8-&+ '*(- * @0'8 +)* - *5*) /-(& * )-(5 +*

@0'8(-* )*-+0( - )*+*(+* ):?(=&+ +& --8/+*(&+ 2.

S- *(<5-*96• +* '08/*(8-&+ :*'*( '0*4+ --8/+*(&+ 1;• +* '08/*(8-&+ '*(- * @0'8 +)* --8/+*(&+ 2.

Desfă!urătorul îndemni&aţiilor plătite în contul asigurărilor sociale

T/( /- 0 )&( :*7, @ 4+0'&( * 1%% :+-.S-(5-=- '* 0'&8- - '-(*+9*(- * 9+-+0( +&'(0*(- - '0'-&

8-'*+, * '*9&(+0( /-(& /(0-9-, -'-)- = )'<84*(-* +0'&+& - 8&', /(-'&8 = * @-89*7+0( /+- @ '0&+ *)&((+0( )0'*+- - )*.

13



S- @0'8-=- @(>& )&( --8/+*( - '08/*(8-&+ :*'*( '0*4+, +* ):?(=&+ :-'(- +&, /- 4*9* '-(:'*-+0( 8-'*+- = * =*-+0( -)*+*(.

N& '('&+, : & 0'&8- - @(-)*(-.S- *(<5-*9 +* '08/*(8-&+ :*'*( '0*4+, *-* +* )/097* -

/+* /(5 *)&((+- )0'*+-.

Drepturi băne!ti . chen&ina / 'extras sau flutura!- Drepturi băne!ti . chen&ina // 'extras sau flutura!-

S-(5-=- '*6• 0'&8- /-(& /+** (-/&(+0( 4-= '&5-- )*+*(*7+0(.

S- @0'8-=- @ 0& --8/+*(-, - '08/*(8-&+ '*(- *(- *(4&7* -'*+'&+ * (-/&(+0(

4-= *+- )*+*(*7+0(, -+ @)07 0('- /+* * *'-)0(*, = )- )-8-*9 /-(&-*'*-* )&8-+0( - '(- /-()0** '*(- * '*+'&+* (-/&(+- 4-=.D*- - -:'*(- * )*+*(*&+& )& /(-9-*- @ *-&+ :0(8&+*(&+&,

/( :0(8*7+- :&(9*- +* &8(, *'-)* : 0& (&/- - ':(-, '*(- /(8* (-/(-9 &8(&+ '&(- *+ +& = *&+ /-(& '*(- )- :*'- /+**, *( *0&* (&/ (-/(-9 8*('* )*+*(*&+& = -)- &(8* - &8-+- = /(-&8-+-*'-)&*.

F0(8&+*(-+- /0*( )-8&(* /-()0*-+0( *&0(9*- ) 5-(:'-'0'0(*7* -/+ (- *'-)-* = 0'&8--+- '- *& +* 4*9* @0'8( +0(.

A84-+- --8/+*(- *+- -(*)&+& )- (0&' @ /+'&+ '*(- )- @8?-*9)*+*(*&+&, *'-)* 5-(:' '0'0(*7* )&8- /(8- '& (&4('* 0*+ - /+*,)-8-*9 --8/+*(&+ I = + (-)&- '*)-(&+&.

F0(8&+*(&+ (-/&( 4-= C<-9* I E(*) '0 1>!>1< )-&+9-*9 +* *'0(*(-* *5*)&+&, /(-8+0(, '0'-+0( - 0< )*& *+0(

/+7, @ '&()&+ +&, *( :0(8&+*(&+ D(-/&( 4-= C<-9* II E(*), '01>!>1 /-(& /+** '<-9- * II>*.

# '*9&+ '? /+** )*+*(+0( )>* -:-'&* - '*)-(&+ &7, *( )*+*(+-& *& :0) *'<*-, @ (&4('* * /(8 )&8* (-/&( 4-=>'<-9* II-(*), '0 1>!>1 )- 8-70-*9 -/&) '& '<*7* (...... @0'8&>)-

& 40(-(0& '& )*+*(+- -('*-, @ 0& --8/+*(-, '*(- '&/(- *-+- --:'*(- * /-()0*- = )&8* '*(- & * ('*>0.C('&+

• +* '*)-(* &7 )*& +* '*)-( /+0(, -)-8*7 - '0&'-(-*&7, /-(& -:-'&*(-*

/+7;• +* '08/*(8-&+ :**'*( '0*4+, '* *- +* --8/+*(&+ 1 *+

0'&8--+0( '*(- )-(5-)'

1



+* )*4+(-* (-/&(+0( '&5-- )*+*(*7+0( )* - )*+*(, +)* - *5*)'<-9*+, +)* - @-89*7 /-(& '0'-&+ - 0< -'.

S- *(<5-*96• +* '08/*(8-&+ :*'*( '0*4+ --8/+*(&+ 1;• +* )*+*(* --8/+*(&+ 2

DREPTURI BĂNEŞTI CHENZINA * I>* ETRAS NUMĂR..............................................LLAAMARCA

NUME ŞI PRENUMES/-':'*7-, (-/&(04+*7 SUMA1. A5*)

2.P(-83.C0'-.A+- (-/&(!. T0*+ /+*

1>!>1<

DREPTURI BĂNEŞTI CHENZINA * II>* ETRAS NUMĂR...................1%%....................LLAAMARCA

S/-':'*7-, (-/&(04+*7 SUMA1. S*+*(& @ (--2. S*+*(& @ *'0(3. S/0(&(. P(-8!. C08/-)*7". A+- '?=&( @ 4*

$. T0*+ (-/&(K. C0(4&7- *)&(( )0'*+-. C0(4&7- *&0( - =08*1%. I8/09 /- )*+*(&11. C0(4&7- +* *)&(( )0'*+- - )*- (-7& 5-&(12. D-&'-(- /-()0*+ - 4*913. V- 80/9*4+

1!



1. A+- (-7-( '<(-, /0/((-1!. A5*) '<-9* I1". R-) /+* '<-9* II1$. A+- (-/&( -8/09*4+-1K. T0*+ /+*

1>!>1 A"

#0'8, V-(:'*,P(8 )&8*........................................................................................................

@ ':(- @ +-(-

ŞTAT DE PLATĂ PENTRU COLABORATORI

S-(5-=- '*6• 0'&8- /-(& '*+'&+&+ (-/&(+0( 4-= '&5-- '0+*40(*0(+0(,

/(-'&8 = *+ 8/09&+&*:-(-;

• 0'&8- &):'*5 - @(-)*(- @ '0*4+*-.S- @0'8-=- @ 0& --8/+*(-, +&*(, /- 4*9* '05-7- '5+- -

/(-)( )-(5' = )-)-8-*9 /-(& '0:(8*(-* (-/&(+0( 4-=- '(- /-()0** '*(-@0'8-=- 0'&8-&+.

P+7+- -:-'&*- @ '&()&+ +& )&4 :0(8 - *5*) )- '+& @ )*&+ -)*+*( /-(& '0+*40(*0(, @ 5--(-* '&/(-( @(- )&8- '&5-- = /-(&

'*+'&+&+ 8/09&+& *:-(-.U7+- /0 )>= )*4+-*)', *' -'-)7+- 0 '-(, 0 *+ 8*'<- *:0(8&+*(&+& *( '*(- ) '0& :0(8*7 -'-)*(- && -5-&*+ '0(0+.

C('&+6• +* /-()0*-+- *&0(9*- ) --('- '0(0+ :*'*( /(-5-5 = ) */(04-

/+** )*+*(&+& --8/+*(&+ 1;• +* '*)-(* &7 /-(& /+** (-/&(+0( '&5-- --8/+*(&+ 1;• +* '08/*(8-&+ :*'*( '0*4+, '* *- +* --8/+*(&+ 2 *+

(-)(&+& - '*)* /-(& @(-)(*(-* @ '0*4+*-;•

+* '08/*(8-&+ '*(- * @0'8 )*&+ - )*+*( /-(& '0+*40(*0(--8/+*(&+ 2S- *(<5-*96

• +* '08/*(8-&+ :*'*( '0*4+, )-/*(* - '-+-+*+- *'- &):'*5--

/+7 = )- /)(-*9 /- 0 /-(0* - !% - *, @ *(<5* &7;• +* '08/*(8-&+ '*(- * @0'8 =*&+ - )*+*( /-(& '0+*40(*0(

--8/+*(&+ 2.

1"



1$



ŞTAT SALARII PENTRU COLABORATORI

N(.'( N&8- = /(-&8-

D(-/&( - '0+*40(*(- I8/09 C0(4&7**)&((+0( )0'*+-

(-7& 5-&(

T0*+ - /+*

A5*) R-) /+*# 4* # *&( T0*+ T0*+ D '*(-6

'0(4&7*

*)&((+0( - )*-

% 1 2 3 ! " $ K 1%

D(-'0( --(*+, D(-'0( -'008', #0'8,





CAP. 2 CALCULUL ŞI EVIDENŢA SALARIZĂRII; REŢINERILE CUPRIVIRE LA SALARII

2.1 CONTABILITATEA DECONTĂRILOR CU PERSONALUL

D*0(+- &- )0'- :* - /-()0*+&+ )&, /-(& 8&'* /(-)* -ț ț

*'-)*,

)& '0)&- )*+*(+- *(:*(- - @'*(*(-, )/0(&( )*& /(8- /-(&5-'<8-* @ *'5*-, )/0(&( /-(& 0(- )&/+8-*(- -'. # '0*4+*-* -'0(+0( '& /-()0*+&+ )& '+&)- - *)-8--* ș

*&0*(-+- 8*-(*+- - /(0-' - )0'*+6 *&0*(- - 40*+, /-(& '*/*'*-ș ț

- 8&', *&0*(- *'0(*- /-(& @((-* '0/+&+&, *&0*(- - -'-), *'-)-*&0*(- )& *'0(*- - &*-* /*(80*+ /- )-*8* '0(4& - +*ț

*)&((+- )0'*+- '0:0(8 /(-5--(+0( +-*+-.D(-/&(+- - /-()0*+ (-/(-9, (-/&( 4- @ *&(, '&5--ș ș

)*+** +0( /-(& 8&'* /(-)*, )*& *'0(*- '* &(8*(- * '*+ - )*+*(*.ț ț

M(8-* (-/&(+0( - /-()0*+ *:-(-- 8&' /(-)*- )*+*(+-, )-)*4+- - /( -0'-( '0+-'5- )*&, &/ '*9, 5&*+- @(- /-()0*-ș

&('- )*& :9'- '*(- **-*9 /*(0* )*+*(* , )*& (-/(-9-* *ș ț ț

*'-)0(*.F-'*(- &*- /*(80*+ @ )*4+- - /( '0(*'&+ '0+-'5 -ș ș

8&', /(0/(&+ ))-8 - )*+*(9*(-'- '&/(-6 ))-8&+ *(:*(, ))-8&+ -)/0(&(, :0(8-+- - )*+*(9*(-, :0(8-+- - /(-8-(-, *+- -+-8-- *+- ))-8&+&- )+*(9*(-.

S(&'&(*+, )*+*(+- )& :0(8*- 6> )*+*(&+ - 4*9 '&5- *** +0(;ț

> )/0(&( **0)&(6ș

)/0( 5-'<8- @ 8&'; )/0( :-+*-(*8&(; )/0( - 0*/-; )/0( - 0'*-; )/0( /-( @-89* (-+- - 8&' -';ț

> @-89* - '0&'-(-;ț

> -( - )*+*(& '08/-)*(-* '(- -(+0( - /(- &(;ș ș ț

> @-89( *'0(*- /-(& '0'-&+ - 0<;

> @-89* +- '-+- /-(& '*/*'*- -8/0(*( - 8&'.ț

D*0(+- 0*+- :* - )*+*(* )& --(8*- @ '*(&+ :0&+& -ț ț

)*+*(. M(8-* *'-)&*, )- /(-'9-*9 @ '0+-(* - '& /(0&'5*-* 8&' ț ș

@ :&' - - /0)4+ +- :*'*(- *+- & /*(80*+-. # 4*9*ț ț ț

'0(*'&+& '0+-'5 - 8&' )*& * *+0( (-+-8-(+-*+-, 8* /0 */*(- ș

*+- (-/&( *5**-, '&8 )&6ș

0 8*) '*+;



*+8--; -'</*8- - +&'(&.

D-'0*(-* )*+*(+0( '& /-()0*+&+ )- (-*+9-*9 /( /+ @ &8-(*( )*&ț

/( '0 4*'*(, -:-'&*- 0 * )*& - 0& 0( /- +& @ &+8&+ '*9 *5*)'<-9*+ /+&) +'<*(-.

R- -(+- )*+*( /0 @84('* :0(8*6ț

*5*)&+& *'0(*; (- -(+- /-(& /-)* )&/+8-*(, :0&+ - 08*;ț ș

(- -( :)'*+- 809&+ /- )*+*(;ț

(- -(+- 5-()- 8&* , /0/((, (*- -'.ț ț

R-:+-'*(-* (-+* +0( - -'0*(- '& /-()0*+&+ & +0( /*(80*+-, *ț ț

*0(+0( '(-* -+0( :* - *'-)* )- (-*+9-*9 '& *&0(&+ '0&(+0( ș ț ț

(&/* 2 P-()0*+ '0&( *)8+*-.ș

S-', '08/0-* (-/&(+0( - /-()0*+ )- /(-9 *):-+6 D(-/&(+- - /-()0*+6

A. P-(& 8/&+ 8&'* -:-'5 /(-)*6ș

)*+*(&+.B. A+- (-/&( - /-()0*+6

@-89* /-(& '0'- 0<;ț

@-89* - *)&(( )0'*+-;ț

)8&+-- /(-8, '- )- /+-)' :0&+ș

- )*+*(; *+- )&8- (-/(-9-? (-/&( - /-()0*+.

S/0(&(+- '*(- )- *''0( )*+*(* +0( /-(&ț

5-'<8-* @ 8&' )&6

T(* * - 5-'<8- @ 8&'ș C0* )*+*(&+ - 4*9

@(- 3 ! * !ș

@(- ! 1% * 1%ș

@(- 1% 1! * 1!ș

@(- 1! 2% * 2% ș

/-)- 2% * 2!

C0&+ 21 P-()0*+ (-8&-(* *0*(*- -)- '0&+ '*(- (-:+-' *0(*ț

& /*(80*+- :* - )+*(* ; )- '(--9 +* :-+- :-'(- +& '&ț ț ț

(-8&-(* +- 4(&- - /+*, /(-'&8 '& *+- )&8- /( -4*(- '0&+&ț ș

'0(-)/&90( - '<-+&-+ 4(&- - /+*, )- -4-*9 '& (- -(+- '& )&8*ș ț ș

- *'<*, @ +&* &(80*(- :* - +&* /-(& '*(- )>*& )*4+ (-/&(+-ț

)*+*(*+-.

1



C0&+ 23 P-()0*+ *&0*(- 8*-(*+- *0(*- -)- & '0 '- *)&(-5- * *&0*(-+0( - 40*+ /-(& '*/*'*- -8/0(*( - 8&', * '-+0( ț

/-(& @((-* '0/+&+&, * *&0*(-+0( - -'-) * *+0( *&0*(- *'0(*-.ș

S- '(--*9 '& )&8-+- *'0(*- )- -4-9 '& )&8-+- (- &-, /+-ș ț

)*& -('*-.C0&+ 2 P*('/*(-* /-()0*+&+& +* /(0: - -5- * )8&+--+0( ț ț

*'0(*- /-()0*+&+& :0&+ - /*('/*(- +* /(0:. S- '(--*9 '& )&8-+-

*+0'*- :0&+ - /*('/*(- +* /(0: )- -4-*9 '& 8/09&+ (- &,ș ț

)&8-+- *'<*- )*+*(* +0( )*& )&8-+- -('*- - /-()0*+.ț

C0&+ 2! A5*)&( *'0(*- /-()0*+&+& - -5- * *5*)&(+0( ț ț

*'0(*- )*+*(* +0( & /*(80*+-.ț ț

C0&+ 2" D(-/&( - /-()0*+ -('*- - -5- * (-/&(+0( -ț ț

/-()0*+, -('*- @ -(8-&+ )*4+ - +--.C0&+ 2$ R- -( )*+*( *0(*- -( +0( - -5- * '<(+0(,ț ț ț ț

'&8/(&(+0( '& /+** @ (*-, *+- 04+* :* - -( , *+- (- -( )*& /0/((.ț ț ț ț

C0&+ 2K A+- *0( '(-* - @ +-&( '& /-()0*+&+ - -5- *ș ț ț ț

-'0(+0( '& )*+*(* +* @'<-(-* --(' &+&, /-(& * /-(8- @(-)(*(-*ț ț'<-+&-++0( 5-&(+0( *:-(-- --(' &+& -/(*, /(-'&8 * *+0( ș ț ș

'(-* -*0( @ (*/0( '& /-()0*+&+.ț

2.2. ASPECTE PRIVITOARE LA RE INERILE DIN SALARILEȚ

ANGAJA ILOR Ț

C*+'&+&+ /(5 contribui ia individual ț ă de asigurări sociale -)-(-/(-Q-* -6

)*+*(+- - 4*9 4(&- '0(-)/&90*(- 8/&+& -:-'5 +&'(* @ /(0(*8 0(8*+ )*& )&/+8-*(;

)/0(&(+-, @-89*7+- = )&8-+- *'0(*- )&4 :0(8 - /(0'-- )*+*(&+ - 4*9 4(& )*& )&8- :- :-(- *' )& )*& &

/-(8*--; )&8-+- /+- :0&+ - )*+*( /-(& '0'- - 0<,

'0'- - )&, -5-8-- :*8+*(- -0)-4- )*& /-(&@(-(&/-( *+- +&'(&+& 805- '- & /0 : 8/&*- )*+*(*7+0(;

)&8-+- *'0(*- '& 0'*9* -=( +* /-)-, /+- :0&+ -)*+*(;

/(8-+- *&*+- = '-+- '&()&+ *&+& )&4 :-(- :0(8-, *+-+--'? '-+- (-/(-9-? /*('/*(-* )*+*(*7+0( +* /(0:;

(-/&(+- @ *&( *'0(*- )*+*(*7+0( )&4 :0(8 - @-89*7; )&8-+- /+- :0&+ - )*+*( '*(- @84(*' :0(8* '-+& - *+

13>+-* )*+*(&, /(8-+0( - '*/*+ = */(0590( - *(; *+- **0)&( +* )*+*(, /+- - *)-8--* :0&+ - )*+*(.

2%



Contribuţia individuală de asigurări sociale & )- *0(-*9 /-(&6

(-/&(+- /+- @ '*9&+ -):*'-( '0(*'&+& 5&*+ -8&' = /-(& /-(0** - /(-*59 '* &(8*(- * @'-('0(*'&+& 5&*+ - 8&';

&(-+- - -/+*)*(-, -+-*(- = @-89*7+- - -+-*(-,-*=*(-

/+- @ +8* /(-59& - +-- )*& +* 5-+ - '0&'-(-; )&8-+- 047&- @ 4*9* &0( '05-7 '5+- - /(-)( )-(5' )*&

--'&( - +&'(( - '(- /-()0*-+- '*(- *& @'<-*- '0(*'-5&*+- - 8&';

)&8-+- /(5 /*('/*(-* )*+*(*7+0( +* /(0:.

Contribuţia individuală de asigurări sociale (-/(-9 0 (-8- '0*

- '0(4&7 - *)&(( )0'*+-, )*4+ *&*+ /-(& '07 0(8*+- -8&', *'-*)* -: 8/09*4+. I:-(- - 8(8-* )*+*(&+& 0*+ *+ &&)*+*(* 4*9* - '*+'&+ -)- (-/(-9-* - (- )*+*( 8- 4(&- +&*(- /--'008-.

L* :-+- :-'(- +& &*-* /*(80*+ *(- 04+*7* - * '*+'&+*,@(-)(* @ '0*4+*- = */0 * 5(* +* '*)* -(0(*+ - /-), @ (*9* '(-*@= *(- )-&+, '0(4&7* - *)&(( )0'*+-.

Contribuţia pentru asigurările de sănătate )- '0)&- /( */+'*(-*'0- /(-59& - +-- *)&/(*6

5-&(+- )*+*(*+- 4(&- (-*+9*- +&*( - '(- ***7 '& '0(*' -8&' /- &(* --(8* )*& --(8*;

5-&(+0( 8/09*4+- (-*+9*- - '(- /-()0*-+- '- -):=0*( :-(-*'57 @ '*(&+ &- &7 /*(80*+-, /- 4*9 - '05-7- '5+.

P-(& )*+*(*7 &- &7 /*(80*+- '*(- )- *:+ @ '0'-&8-'*+, '0'-& /-(& )*(' = +-<&9- )*& '0'-& 8-'*+ /-(&@((-* '0/+&+& 40+*5 @ 5?() - /? +* =*)- *, '0(4&7**)&((+0( - )*- )- )&/0( - '(- 4&-&+ *)&((+0( )0'*+- - )*.

S*+*(*&+ '*(- 4--:'*9, @ +&* '? )- -:-'&-*9 '*+'&+&+'0(4&7-, *? - -89*7- - '0'-& 8-'*+, '? = - )*+*(& /-(&9+-+- -:-'5 +&'(*-, )- )*4+-=- 0 4*9 - '*+'&+ :0(8* &8* 5-&(+- )*+*(*+-, :( * )- '+&- @-89*7* '0'-&+& - 0<

21



$ondul pentru plata ajutorului de !omaj )- '0)&- /( */+'*(-*&& /&' /(0'-&*+ */+'* *)&/(* )*+*(+0( *(:*(- - @'*(*(- *+-)*+*(*7+0( '*(&+ &7 /*(80*+-.

/mpo&itul pe salarii *(- '* 4*9 - '*+'&+6

0*- 5-&(+- @ 4* =)*& *&(, 047&- - *** '& '0(*' -

8&' *+ &- &7 /*(80*+- '+&)5 @-89*7+- /-(&'*/*'*- -8/0(*( - 8&';

5-&(+- (-*+9*- @'*(*(-* @ 8&' '* &(8*(- * &- '05-7'5+- - /(-)( - )-(5' )*& - --'&*(- - +&'((;

)&8-+- /(8- - 8-84( :0*0( @ '*9&+ &7+0( /*(80*+-'0)&- /( )&4 )&4)'(/7- /&4+';

@-89*7* +&*( 4(& 047& - *8)(*0( &7+0( /*(80*+-;

)&8-+- /(8- - (-/(-9-*7 @ *&*(-* --(*+ * *'70*(+0(, @

'0)+&+ - *8)(*7- = @ '08)* - '-90(. D-&'-(-* /-()0*+ +&*( -)- )*4+ /-(& & '0(4&*4+ @ :&'7-- &8(&+ /-()0*-+0( *:+*- @ @(-7-(-. V-&+ - )- @8&+7-=- '& 1". P-()0*-+- :9'- *(. % *+. 1 +. * ) *+. 2 C0&+ :)'*+ *&(-/&+ +* -&'-(-* 5-&+ - +&*( )*+*( * &- )&8- )&4 :0(8* --&'-(- /-()0*+, *'0(* /-(& :-'*(- +& * /-(0*- 8/09*4+- &8*

/-(& 5-&(+- )*+*( +* +0'&+ &- )- *:+ :&'7* - 4*9. D-&'-(-* /-()0*+* )- *'0(* /-(& /-()0*-+- :9'- '*(- *& & 5-+&*( 4(& - /? +* 1.%%% +- '+&)5, *):-+6

/-(& '0(4&*4+ '*(- & *& /-()0*- @ @(-7-(-> 2!% +-; /-(& '0(4&*4+ '*(- *& 0 /-()0* @ @(-7-(- > 3!% +- /-(& '0(4&*4+ '*(- *& (- /-()0*- @ @(-7-(- > !!% +- /-(& '0(4&*4+ '*(- *& /*(& )*& 8* 8&+- /-()0*- @ @(-7-(- >

"!% +- P-(& '0(4&*4+ '*(- (-*+9-*9* 5-&( 4(&- +&*(- )*+*(

'&/()- (- 1.%%%,%1 +- ) 3.%%% +-, '+&)5, -&'-(+- /-()0*+- )&-(-)5- :** - '-+- - 8* )&) ) )- )*4+-)' /( 0( *+ 8)(&+&:*-+0( /&4+'-.

P-(& '0(4&*4+ '*(- (-*+9-*9 5-&( 4(&- +&*(- )*+*( - /-)- 3.%%% +- & )- *'0( -&'-(-* /-()0*+. P-()0** @ @(--(- /0*- : )07*)07&+, '0/ )*& *+7 8-84( -

:*8+-, (&-+- '0(4&*4+&+& )*& *+- )07&+&)07- *'-)&* /? +* (*&+ *+0+-* '+&)5, *+- '(- 5-&(, 8/09*4+- = -8/09*4+-, & -/)-)' 2!%+- +&*(. # '*9&+ @ '*(- 0 /-()0* -)- @(-7& - 8* 8&+7 '0(4&*4+,)&8* (-/(-9-? -&'-(-* /-()0*+ )- *(4&- && )&( '0(4&*4+,'0:0(8 @7-+--( @(- /(7.

22



C0/ 80(, @ 5?() - /? +* 1K * @8/+7, * '0(4&*4+&+&)& '0)-(*7 @(-7&7. S&8* (-/(-9-? -&'-(-* /-()0*+ )- *'0( /-(& /-()0*-+-*:+*- @ @(-7-(-* '0(4&*4+&+&, /-(& *'-* /-(0* 8/09*4+ *&+:)'*+ @ '*(- *'-)-* *& :0) @(-&7-. P-(0** )- (0&-)- +* +& @(- @:*50*(-* '0(4&*4+&+&.

N& )& '0)-(*- /-()0*- *:+*- @ (-7-(-, /-()0*-+- :9'- '*(-

-7 -(-&( *('0+- = )+5'- @ )&/(*:*7 - /-)- 1%.%%% 8/ @ 90-+-'0+*(- = - =-) = - /-)- 2%.%%% 8/ @ 90-+- 80*-. D-&'-(-* 5-&+ - +&*( )*+*( * &- )&8- )&4 :0(8* --&'-(- /-()0*+ )- *'0( /-(& :-'*(- +& * /-(0*- 8/09*4+- &8*

/-(& 5-&(+- )*+*( +* +0'&+ &- )- *:+* :&'7* - 4*9*, @ +8*5-&+& (-*+9*.

D-&'-(-* /-()0*+ -)- )*4+ @ :&'7- - 5-&+ 4(& +&*( )*+*( (-*+9* +* :&'7* - 4*9 - '(- '0(4&*4+ = &8(&+ - /-()0*-*:+*- @ @(-7-(-* *'-)&*.

O4+*7* )*4+( /-()0*-+0( *:+*- @ (-7-(-* '0(4&*4+&+& =:&'7- - '*(- )- *(4&- -&'-(-* /-()0*+ -)- @ )*('* /+0(&+& -5- )*+*(, +* :&'7* - 4*9.

P-(& '* 0 /-()0* ) :- @ @(-7-(-, *'-*)* (-4&- ) @-/+-*)''&8&+*5 &80*(-+- '076 -)-7* &0( (*/0(&( &('- @(- '0(4&*4+ = /-()0* *:+* @

@(-7-(-; /-()0** :9' @(-7& ) *4 5-&( 8/09*4+- = -8/09*4+- 8*

8' )*& -*+- '& 2!% +- +&*(.P-()0** *:+* @ @(-7-(- /0*- *5-* )*& & 08'+& '08& '&

'0(4&*4+&+ @ * '(& @(-7-(- )- *:+.S& '0)-(*- /-()0*- *:+*- @ @(-7-(- )07&+)07* '0(4&*4+&+&,

'0/ *'-)&*, /(-'&8 = *+7 8-84( - :*8+- /? +* (*&+ *+ 0+-* '+&)5.D&/ (*&+ - (&--, )- (&/-*9 *):-+6 (&- (*&+ @?6 /(7 = '0/; (&- (*&+ *+ 0+-*, '&8 *( :6 4&', -/07, :(*7)&(0(.

S& '0)-(*- /-()0*- *:+*- @ @(-7-(- 8+*( @ -(8-, 8+*('& -(8- (-&), )&-7 = -+-5 8+*( * )&7+0( - @578* 8+*(-= '5+-, /-)- 5?()* - 1K *, *' 5-&(+- 047&- )& 8* 8' )*& -*+-

'& 2!% +- +&*(. N& )& '0)-(*- /-()0*- *:+*- (--(- /-()0*-+- 8*0(-

'0*8*-, '*(- --'&- /--/)- /(5*- - +4-(*-.C0/+&+ 80( -)- '0)-(* 0-*&* @(-7&, '& -'-/7* '-+0(

@'*(*7 @ 8&', :-(- *' )- *:+ @ &7 )/-'*+- )**(- )*& - /(0-'7- )/-'*+ = *+-+- *)-8--*, /(-'&8 = @ &7 - @578*, '+&)5@ )&*7* @ '*(- '0)&+ - @(-7-(- -)- )&/0(* - *'-)- &7. # *'-) '*9

23



-5-&*+-+- 5-&( 047&- - '0/+&+ 80( & )- *& @ 5--(- +* @'*(*(-* @5-&+ - 2!% +- +&*(.

P-(& '0/+&+ 80( *:+* @ @(-7-(-* /(7+0( )*& * &0(-+&,-&'-(-* /-()0*+ )- *'0( -(*+ &&* (- /(7, '0:0(8 @7-+--(

(- *'-=*, (-)/-'5- &0(-+&.P-(& '0/+&+ 80( /(05- '*)*0( *-(0*(-, (-/&+ - * :

/(-+&* (--(- (-5- /*(-+& '*(&* >* :0) '(-* '0/+&+ )*& &&*(- )0 '*(- :0(8-*9* 0&* :*8+-, '0:0(8 -+--( (- *'-)*,:-(- *'* )>* :*'& 0 *0/- '& -:-'- (-)(*)- ) '<*( *'* /*( :(-)* *'-)&* '0(4&- +* (--(-* +& /( /+** &- /-) - (--(-. P+**&- /-) - (--(- & * (-/&+ +* /(-+&*(-* (--(- * '0/+&+&,

/*(-+& 04+* +* *'-*)* /+**.

P-(& '0/+&+ 80( /(8 /+*)*8- )*& '(-* &- /-()0*- 0( &-:*8+, (-/&+ - * : /(-+&* '* /-()0** (--(- /-(& *'-) '0/+ )-*'0(*6

/-()0*- '*(- +>* /(8 /+*)*8- )*& '*(-* )>* '(-* '0/+&+;&&* (- )0 '*(- :0(8-*9* :*8+* '*(-* >* :0) '(-* )*& >* :0) * /+*)*8- '0/+&+, '0:0(8 -+--( (- *'-)*.

P-(& '0/ *:+* (--(-* &- :*8+, (-/&+ - * : +&* (--(- )-*'0(* &&* (- /*(, '0:0(8 -+--( (- *'-)*. A):-+, )&** '*(- (>0 :*8+- )& 8* 8&+ '0/ *:+* (--(-, *'-)* 50( :

/(-+&* (--(-* &&* (- /*( '0:0(8 -+--( (- /*(. *'-)- )&* '0(4&*4+ 50( /(-9-* /+*0(&+& - 5- :- 0 -'+*(*- /-

/(0/(* (*)/&-(- /*(-* )0&+&)0-, :- 0 *-5-(* -8)* - /+*0(&+- 5- )*+*( *+ *'-)&**'-)-*, &/* '*9, '*(- )* (-9&+- &8*(&+ )-*-* '0/+0( '*(- )& /(-+&* (--(- - :-'*(- )0)0-.

N& )- *'0(* (-/&+ - * /(-+&* (--(- &(8*0*(-+0( /-()0*-6

/*(+0( * '*(0( '0/ )& * /+*)*8- )*& '(-* &- :*8+ 0( /-()0*-; /*(+0( '0/+0( '(-* && 0(*)8 /(5* *&0(9* )*& && )-(5'& /&4+' *&0(9*, '*9&+ '*(- /*( (-)/-'5 )& /&) )&4 -('- )*&)& -'*9& (-/&(+- /*(-).

C0/+&+ 80( '& 5*()* '&/()* (- 1" ) 1K *, '*(* 8&'* '0+- C0&+& 8&', -5- '0(4&*4+ ) 4--:'*9* - -&'-(-*

2



/-()0*+*, )&*- '*(- /*( & 8* *& (-/&+ - *>+ +&* (--(-,(&'* -&'-(-* /-()0*+* )- *'0(* 0 )&(* **.

V-(:'*(-* '*(*( 5-&(+0( *'-)0( /-()0*- )&8* - 2!% +- +&*( )-(-*+9-*9* /( '08/*(*(-* *'-)& /+*:0 '& 5-&(+- 4(&- (-*+9*- -

/-()0** :9'* *:+** (--(-.

'&()&+ *&+& :)'*+, '*9&+ '*(- ***&+ 04- 5-&( +* :&'* - 4*9*, /-(& * )*4+ (-/&+ *'-)&* +* -&'-(- /-(& /-()0*- *:+*- (--(-, )- '08/*(* 5-&+ +&*( (-*+9* - /-()0** *:+** (--(- '&)&8* - 2!% +- +&*(, *):-+6

> '*9&+ '*(- /-()0** *:+** (--(- (-*+9-*9* 5-&( +&*(- -*&(* /-)+0(, -89*+0(, *+0'*+0( ) *+-+- *)-8--*, 5-&+ +&*( (-*+9* - /-()0** (-&* (-9&+* )&8*(-* &&(0( (-/&(+0( -*'-*)* *&(* (-*+9*- (>0 +&*;

> '*9&+ '*(- 5-&+ -)- (-*+9* )&4 :0(8* - '*)&( +* 0'&( - 0(0', /(-8 +* 5-()- '08/-, 5--, 04*9 ) *+-+- *)-8--*, 5-&+ +&*( (-*+9* - /-()0** :9'* *:+** (--(- )- --(8* /( 8/*((-*5-&+& (-*+9* +* &8*(&+ - +& (*8*)- /** +* ):*()&+ *&+&, -'+&)5 +&*- (-*+9*(- * 5-&+&;> '*9&+ '*(- /-()0** (-&* (-*+9-*9* ** 5-&( +&*(-, '* )*+-*0(, 5-&+ +&*( )- --(8* /( )&8*(-* *'-)0( 5-&(.

D*'* 5-&+ &- /-()0*- *:+*- (--(- -/*)-)- 2!% +- +&*(, -* & -)-'0)-(** (-&*.

I :&'- - 5-&+ +&*( *+ /-()0*- (-&-, /+*0(&+ 5-&(+0( )*+*( 5* /(0'-* &/* '&8 &(8-*9*6

)&** '*(- &* (- /-()0*-+- *:+*- (--(-, /-(& '*(-'0(4&*4+&+ 4--:'*9* - -&'-(- /-()0*+*, 04- '&()&+ *&+& & 5-+&*( 8* 8*(- - 2!% +- +&*(, /+*0(&+ 5-&(+0( )*+*( 5* (-'0)-(*5-+&+ -&'-( /-()0*+- '0(-)/&9*0*(- /-(& /-()0*-+- (*8*)- (--(- '-/* '& +&* &(8*0*(- '-+- '*(- * :0) (-*+9* 5-&+,

:-(- - ** +* '*(- )- :*'- '08&'*(-* '*(- ***0(/+*0(; )&** '*(- '0(4&*4+&+ )0+'* *'0(*(-* -&'-( /-()0*+- /-(& /-()0** *:+** (--(- '* &(8*(- * )&*( 5-&+& +&*( *+ *'-)-* &(8* )&4 2.!%%.%%% +- +&*(, /+*0(&+ - 5-&( )*+*( 5* '-/-*'0(*(-* -&'-( /-()0*+- (-'0)-(*- /-(& /-()0** (--(- 0 **'& /+** (-/&(+0( +&*(- *+- +& '*(- '0(4&*4+&+ * -/&) 0'&8--+-

&):'*5-.

2!



P-(& )*4+(-* -&'-( /-()0*+- +* '*(- *(- (-/&+, '0(4&*4+&+ 5* -/&-+* /+*0(&+ - 5-&( )*+*( 0 -'+*(*- /- /(0/(* (*)/&-(-, '*(- (-4&-)* '&/(* &(8*0*(-+- :0(8*6

*-+- - -:'*(- * '0(4&*4+&+& '*(- (-*+9-*9* 5-&( )*+*(&8-+- ) /(-&8-+-, 08'+&+, '0&+ &8-(' /-()0*+;*-+- - -:'*(- * :-'*(- /-()0*- *:+*- (--(- &8-+- )

/(-&8-+-, '0&+ &8-(' /-()0*+.

'--* '- /(5-)- '0/ *:+* (--(-, +* *'-*)* -'+*(*- '0(4&*4+&+'*(- (-*+9-*9* 5-&( )*+*( 5* *-* ) *-5-(* - +* /+*0(&+ -5-&( )*+*( * '-+&+*+ )0 )*& -'+*(** /- /(0/(* (*)/&-(- * *'-)&*'* & 4--:'*9* - -&'-(- /-()0*+* /-(& *'-+ '0/+.

D-'+*(** /- /(0/(* (*)/&-(- * /-()0*- *:+*- (--(-, '& -'-/*'0/+&+& 80(, (-4&- )* '&/(* &(8*0*(-+- :0(8*6

*-+- - -:'*(- * /-()0*- *:+*- (--(-, '&8 *( :6 &8-+-, /(-&8-+-, 08'+&+, '0&+ &8-(' /-()0*+;*-+- - -:'*(- * '0(4&*4+&+& '*(- 4--:'*9* - -&'-(-* /-()0*+*'0(-)/&9*0*(-, '&8 *( :6 &8-+-, /(-&8-+-, 08'+&+, '0&+ &8-('

/-()0*+;*'0(&+ /-()0*- (-&- '* (-*0(&+ )* 0 /(-* (--(-;5-+&+ ) *&(* 5-&+& /-()0*- *:+*- (--(-, '+&)5 8-&-*

/(5 )&/(*:--+- - -(- *('0+ ) )+5' -&-, /(-'&8 ) -'+*(***:(8*5* )*& -*5* '& /(5(- +* -):*)&(*(-* - *'5* -6 '&+5*(- *-(-&(+0( '& :+0(, +-&8- ) 9*(9*5* )-(-, )0+*( *8-**- ) ))-8(*; '&+5*(- * *(4&)+0( ) /+*-+0( -'0(*5-, '&/-('+0(; -/+0**(- *

/-/-(-+0( 5'0+- ) /08'0+-;***(-* /-()0*- (-&- - * '08&'* /-()0*- '*(- '0(4&- +*(--(-* )* 0('- 80:'*( )&** 5-&+& (-*+9*.

D-'+*(*+- /- /(0/(* (*)/&-(- -/&)- 5--(-* *'0(*( - -&'-( /-()0*+- & )& :0(8&+*(- /9*-.

C0(4&*4+&+ 5* /(-9-* /+*0(&+& - 5-&( )*+*( 0'&8--+- &):'*5- '*(- )* *-)- /-()0*-+- *:+*- (--(-, '&8 )&6 '-(:'*&+- '*)*0(-, '-(:'*-+- - *)-(- *+- '0/+0(, *-5-(* - 5- * /-()0*-(-&- )*& -'+*(** /- /(0/(* (*)/&-(- ) *+-+-. D0'&8--+- 50( :

/(-9-*- 0(*+ ) '0/-, /+*0(&+ - 5-&( )*+*( /*)(* '0/*&/* '- 5-(:'* '0:0(8*-* '& 0(*+&+.

D*'* +* & '0(4&*4+ -(5- 0 )'<84*(- '*(- *(- :+&-* *)&/(* 5-+&+&

2"



(-/(-9-* -&'-(-* /-()0*+* *'0(** ) *'-*)* )'<84*(- &'- +*8&*(-* -&'-( /-()0*+-, '0(4&*4+&+ -)- 04+* )* )-9-

/+*0(&+ - 5-&( )*+*( -(8- - 1! 9+- '*+-*()'- - +* ** +*'*(- )>* /(0&) -5-8-&+ '*(- * --(* 80:'*(-*, *):-+ '****0(&+/+*0(&+ )* (-'0)-(- 5-+&+ -&'-( '-/* '& +&*&(8*0*(- '-+- '*(- )>* /(0&) -5-8-&+.

I )&** '*(- -/&-(-* 0'&8--+0( &):'*5- /(5 *'0(*(-*-&'-( /-()0*+- )- :*'- &+-(0( */*(- -5-8-&+& '*(- 80:'*, )-)&+ 8*0(*(, 5-+&+ *'-)-*, ***0(&+/+*0(&+ - 5-&( )*+*( 5**'0(* -&'-(-* /-()0*+* (-'0)-(** 0 ** '& /+** (-/&(+0( )*+*(*+-*:-(-- +& '*(- '0(4&*4+&+ * -/&) 0*- 0'&8--+- &):'*5-.

D-&'-(-* /-()0*+* & )- :(*'0-*9* :&'- - &8*(&+ - 0(- '*9&+5-&(+0( (-*+9*- 4*9* && '0(*' - 8&'* '& 8/ /*(*+, +* :&'* -

4*9*.

2$



BIBLIOGRAFIE1 N'0+*- F-+-*, I0 I0*='& C0*4+*- :*'*(2M00(&+ O:'*+ *+ R08?-3 C*8-(* - C08-(7 = I&)(- A(-= P-(& 07 *-7 -'008'. M<*-+*A(-, I0 T*'<-, F+0(-* G&7.

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