SALARIES AND MEDICAL CERTIFICATES. RECOGNITION IN ACCOUNTING AND TAX EFFECTS

Salaries represent employees' monetary rights and expenses for employers. Through this article we aim to highlight the complex way of calculating wage entitlements (although at present it is conveyed by the political system that due to the single rate, the net salary and the related contributio...

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Published inAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie no. 4; pp. 84 - 89
Main Author Sorin-Constantin Deaconu
Format Journal Article
LanguageEnglish
Published Academica Brâncuşi 01.08.2020
Subjects
contributions
medical certificates
salaries
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Summary:Salaries represent employees' monetary rights and expenses for employers. Through this article we aim to highlight the complex way of calculating wage entitlements (although at present it is conveyed by the political system that due to the single rate, the net salary and the related contributions are determined very easily). The complex calculation is also due to the medical certificates issued by family doctors, hospitals, etc. We want to make some proposals to simplify the calculation method and streamline the recovery from the Health House of the amounts paid in advance by the employer for the medical certificates.
ISSN:1844-7007
1844-7007