Documente Academic
Documente Profesional
Documente Cultură
Analiza Si Contabilitatea Salariilor
Analiza Si Contabilitatea Salariilor
CUPRINS INTRODUCERE1. PREZENTAREA SOCIETATII SC PIATRA CRAIULUI SRL 1.1 Scurt istoric1.2 Forma juridica1.3 Co duc!r!a si "!rso a#u# $irm!i 2. CONSIDERATII TEORETICE PRI%IND SALARIILE 2.1 Sa#ariu# & Pr!tu# mu cii2.2 Ca#cu#u# sa#arii#or 3. STUDIU DE CAZ PRI%IND CALCULUL SALARIILOR LA SCPIATRA CRAIULUI SRL 3.1 R!#atia di tr! sa#ari'ar! si "!r$orma t!#! "ro$!sio a#!3.2 Docum! tar!a sa#arii#or (. ANALIZASALARIILOR SI E%IDENTA CONTA)ILA LA SC PIATRACRAIULUI SRL (.1 Co turi s"!ci$ic! !*id! ti!rii c+!#tui!#i#or sa#aria#!(.2 Docum! t! s"!ci$ic! CONCLUZII SI PROPUNERI)I)LIO,RAFIE INTRODUCERE - t!oria .i "ractica !co omic/0 sa#ariu# ocu"/ u #oc d!os!1it d! im"orta t.T!rm! u# caatar! !st! d! ori2i ! #ati /. Sa#arium !ra suma c! s! "#/t!a $i!c/rui so#dat roma "! trucum"/rar!a s/rii. So#datu# !ra u om d!"! d! t .i i s! acorda sa#arium0 3 *irtut!a ac!st!id!"! d! 4! u om #i1!r u "rim!a sa#arium. T!rm! u# s&a "/strat 3 tim" .i a c/"/tat s! su# d!*! it a# u ui om car! !st! d!"! d! t d! a#tu#0 $i! juridic0 $i! !co omic.Sa#ariu# a"ar! ca *! it c! r!*i ! $actoru#ui mu c/ datorit/ "artici"/rii !mij#ocit! a #ui #aacti*itat!a !co omic/.D! #a 3 c!"ut tr!1ui! s/ "r!ci'/m $a"tu# c/ sa#ariu# u a !5istat 3 toat! tim"uri#!0 cu toat! c/$actoru# mu c/ a "artici"at 3 toat! tim"uri#! #a "roc!su# d! "roduc4i!. D! $a"t0 !st! d! !ima2i at "roc!s d! "roduc4i!0 3 2! !ra#0 acti*itat!a !co omic/0 $/r/ "r!'! 4a $actoru#ui mu c/ .Atu ci0a"ar! #im"!d! c/ sa#ariu#0 "ri*it ca *! itu# "!rsoa !#or car! "artici"/ "ri mu ca #or "ro"ri! #a "roc!su# d! "roduc4i!0 !st! o cat!2ori! !co omic/ c! a a"/rut 3 a umit! co di4ii socia#& !co omic!0 odat/ cu a"ari4ia 3 soci!tat! a u or oam! i #i"si4i d! toat! co di4ii#! !c!sar! "! truor2a i'ar!a .i d!s$ /.urar!a "roduc4i!i0 3 a$ar/ d! $or4a mu cii #or0 car!0 "! tru !i 0a"/r!a casi 2uru# mij#oc d! !5ist! 4/.Dac/ ! ima2i /m u "roduc/tor i d!"! d! t0 u m!s!ria.0 o1s!r*/m c/ ac!sta "os!d/3 "#i / "ro"ri!tat! toat! co di4ii#! mat!ria#! d! "roduc4i! "! car! 3m"r!u / cu mu ca #ui #!$o#os!.t! du"/ cum cr!d! d! cu*ii 4/0 3 "roc!su# d! "roduc4i!.- ac!st ca'0 !st! $ir!sc ca tot c!o14i ! !#0 3 tr!a2a *a#oar! cr!at/ sa&i a"ar4i / 3 3 tr!2im!.Nim! i a#tci !*a u ar! dr!"tu# s/&ic!ar/ ici o "artico#/ di *a#oar!a ou cr!at/ d! !#0 3 a$ar/ "oat! d!
stat0 car! "! tru s!r*icii#!adus! comu it/4ii 0 d!ci .i m!.t!.u2aru#ui0 "!rc!"! im"o'itu# "! *! it. Put!m s"u ! oar! c/*! itu# m!.t!.u2aru#ui o14i ut "ri mu ca sa "ro"ri! 3m1rac/ $orma d! sa#ariu 6 D!si2ur u0 d!oar!c! cat!2oria d! sa#ariu u r!$#!ct/ toat! ti"uri#! d! *! ituri o14i ut! d!$actoru# mu c/ d!&a #u 2u# tim"u#ui0 !# u a"ar! ca $orm/ ti" a *! itu#ui0 ci ca *! it c! r!*i !$actoru#ui mu c/ 3 a umit! co di4ii socia#&!co omic!. Ac!st! co di4ii s3 t ac!#!a 3 car! "os!soru# $or4!i d! mu c/0 u "os!d/ a#tc!*a d!c3t a"titudi i#! #ui $i'ic! .i i t!#!ctua#!0 "ric! "!r!a #ui0 ca"acitat!a #ui d! a mu ci0 car! r!"r!'i t/ si 2ura #ui surs/ d! !5ist! 4/. Li"sit d!c!i#a#4i $actori d! "roduc4i!0 !# !st! #i"sit .i d! mij#oac!#! !c!sar! traiu#ui0 si 2ura #ui a#t!r ati*/!st! s/&.i 3 c+iri!'! $or4a #ui d! mu c/0 si 2uru# 1u "! car! 3# "os!d/0 d! "! urma c/ruia s/o14i / *! itu# !c!sar traiu#ui. Dar ac!st #ucru0 3# "oat! $ac! umai dac/ !st! c!t/4ia #i1!r0 !2a#3 dr!"turi cu to4i c!i#a#4i. Dac/ u ar $i c!t/4ia #i1!r0 ci sc#a*0 sau io1a20 !# u ar "ut!a 3 c+iria$or4a #ui d! mu c/0 d!oar!c! ac!asta a"ar4i ! d! dr!"t st/"3 u#ui d! sc#a*i0 sau $!uda#u#ui0 iar r!'u#tat!#! mu cii #ui *or $i 3 su.it! d! c/tr! ac!.t!a 3 *irtut!a "os!si!i d! c/tr! !i a $actoru#uimu c/. CAP 1. PREZENTAREA SOCIET78II S.C. PIATRA CRAIULUI S.R.L. 1.1 SCURT ISTORIC Firma S.C. Piatra Craiu#ui S.R.L. a $ost 3 $ii 4at/ 3 a u# 2999 d! c/tr! Ioa A#du#!a0a#/turi d! :aria A#du#!a .i acti*!a'/ "! "ia4a di Rom; ia o$!ri d ta1!r! "! tru co"ii.Firma a su$!rit0 ca s/ s"u a.a0 u !#! modi$ic/ri d! #a 3 $ii 4ar! .i "; / 3 "r!'! t0 3 r; du# "!rso a#u#ui0 a# s!r*icii#or o$!rit! .i a# or2a i'/rii $i!c/r!i ta1!r! 3 "art!. )i !3 4!#!s su tsc+im1/ri "o'iti*! car! su t 1i ! *! it! 3 totd!au a .i duc #a o 3m1u /t/4ir! at;t a s!r*icii#or .i "rodus!#or c;t .i a# ima2i ii $irm!i.Firma s! um!.t! S.C. Piatra Craiu#ui S.R.L. .i ar! s!diu# socia# 3 jud!4u# )ra.o*0#oca#itat!a Zar !sti0 strada :ar! r.139. 1.2 FOR:A <URIDICA DE CONSTITUIRE S.C. Piatra Craiu#ui S.R.L. !st! o "!rsoa / juridic/ rom; /0 o soci!tat! com!rcia#/ cur/s"u d!r! #imitat/ 3 r!2istrat/ #a ORC d! "! #; 2/ Tri1u a#u# )ra.o* su1 r. <9=>1(?@>29990cod u ic d! 3 r!2istrar! ?=(AB@0 atri1ut $isca# RO0 "ri r!"r!'! ta tu# s/u #!2a# Ioa A#du#!a&admi istrator. 1.3 CONDUCEREA SI PERSONALUL FIR:EI Ec+i"a $irm!i !st! com"us/ di Ioa A#du#!a Cadmi istratoru# $irm!iD0 :aria A#du#!a E ma a2!r "art !r0 Iri a Co dr!a& coordo atoar! "ro2ram! art! "#astic!0 Da i!#a Dadu& a imator0,a1ri!#a Ciur!a & coordo atoar! ta1/ra. CAP 2. CONSIDERA8II TEORETICE PRI%IND SALARIILE 2.1 SALARIUL& PRE8UL :UNCII
Sa#ariu# r!"r!'i t/ F!5"r!sia 1/ !asc/ a *a#orii $or4!i d! mu c/G0 F"r!4u# $or4!i d!mu c/G0 F"#ata $or4!i d! mu c/G. :ai sim"#u0 sa#ariu# !st! d!$i it ca F"#ata0 d! r!2u#/ 3 $orm/ 1/ !asc/0 a u !i acti*it/4i d!"us!G0 F"r!4u# mu ciiG0 F"#ata mu ciiG.Pri #!2!a r. A3>2993 E Codu# :u cii s! "r!*!d!H 1.Sa#ariu# r!"r!'i t/ co tra"r!sta4ia mu cii d!"us! d! sa#ariat 3 1a'a co tractu#uii di*idua# d! mu c/. 2. P! tru mu ca "r!stat/ 3 1a'a co tractu#ui i di*idua# d! mu c/ $i!car! sa#ariat ar!dr!"tu# #a u sa#ariu !5"rimat 3 1a i. 3. Sa#ariu# cu"ri d! sa#ariu# d! 1a'/0 i d!m i'a4ii#!0 s"oruri#!0 "r!cum .i a#t! adaosuri. (. Sa#arii#! s! "#/t!sc 3 ai t!a oric/ror a#t! o1#i2a4ii 1/ !.ti a#! a 2ajatoru#ui.G Di "u ct d! *!d!r! $isca#0 sa#ariu# r!"r!'i t/H & P! tru a 2ajatori Csoci!tat! com!rcia#/0 r!2i! auto om/ !tc.D0 o c+!#tuia#/0 ca oric! a#t/ c+!#tuia#/0 im"us/ d! !c!sitat!a d!s$/.ur/rii acti*it/4ii. A 2ajatoru#0 car! $ac!F"#ata mu ciiG su1 $orm/ d! Fsa#ariiG0 ar! o1#i2a4iaH & D! a s! 3 r!2istra "! c+!#tui!#i cu sa#arii#! acordat!0 car! r!"r!'i t/ o Fc+!#tuia#/ cu sa#arii#!G0 3 r!2istrat/ 3 d!1itu# co tu#ui B(1 FC+!#tui!#i cu r!mu !ra4ii#! "!rso a#u#uiG0 car! !st!o c+!#tuia#/ d!ducti1i#/ #a ca#cu#ui "ro$i#u#ui im"o'a1i# Cadic/ admis/ a sa sc/d!a di *! ituri#!im"o'a1i#! 3 sco"u# d!t!rmi /rii "ro$itu#ui im"o'a1i#DI & D! a s! 3 r!2istra 3 !*id! 4a $i a ciar&co ta1i#/ cu Fsa#arii#! "#/tit!G0 r!s"!cti* cu Fsa#arii#! .i a#t! dr!"turi cu*! it! "!rso a#u#uiG0 3 cr!ditu# co tu#ui (21 FP!rso a# E r!mu !ra4iiacordat!G0 .i d! a ca#cu#a .i r!4i !0 "ri sto"aj #a surs/0 o1#i2a4ii#! 1u2!tar! Cco tri1u4ia "! tru.omaj0 "! si!0 s/ /tat! .i im"o'itu#D. Ca#cu#u# .i r!4i !r!a o1#i2a4ii#or datorat! statu#ui r!"r!'i t/o o1#i2a4i! a a 2ajatoru#ui Ca c!#ui car! $ac! "#ata sa#arii#orD .i s! $ac! "ri Fsto"aj #a surs/G0 car!co st/ 3 $a"tu# c/ u s! $ac! "#ata sa#arii#or "; / u s! Fsto"!a'/G0 "; / u s! ca#cu#!a'/ .i r!4i sum!#! datorat! statu#uiI & P! tru sa#ariat Ca 2ajatD0 u F*! it o14i ut "ri mu c/G0 u *! it acordat d! a 2ajator du"/ c! s&au ca#cu#at .i r!4i ut d! a 2ajator toat! o1#i2a4ii#! d! "#at/ datorat! statu#ui. Di "u ct d! *!d!r! strict $isca#0 s! su# .i co 4i utu# o4iu ii d! sa#ariu s! *or 3 4!#!2!cor!ct .i "! d!"#i umai dac/ !st! "ri*it atat di "u ct d! *!d!r! a# c!#ui car! 3# acord/ Ca#a 2ajatoru#ui0 car! !st! "#/titoru# d! sa#ariiD0 c;t .i di "u ct d! *!d!r! a# c!#ui car! 3# "rim!.t! Ca#sa#ariatu#ui0 car! !st! 1! !$iciaru# *! ituri#or di sa#ariiD. SALARIATUL !st! o "!rsoa / 3 cadrat/ cu co tract i di*idua# d! mu c/0 cu tim"i t!2ra# sau "ar4ia# d! mu c/0 "! o "!rioad/ !d!t!rmi at/ sau d!t!rmi at/. At;t tim" c;t u!5ist/ u
co tract i di*idua# d! mu c/0 u s! "oat! *or1i d! sa#ariat sau sa#ariu.. ca#itat!a d!sa#ariat s! ca"/t/ umai .i umai "ri 3 c+!i!r!a u ui co tract i di*idua# d! mu c/0 car!2! !r!a'/ 3 tocmir!a docum! tu#ui Fcart! d! mu c/G0 umit/ mai ou Fcar !t d! mu c/G. D! r!4i ut c/ u !#! acti*it/4i s! "ot d!s$/.ura .i "! 1a'/ d! Fco tract! ci*i#!G0 umit!Fco *! 4ii ci*i#!G0 3 c+!iat! 3 1a'a Codu#ui Ci*i#0 car! u 2! !r!a'/ ra"orturi d! mu c/0 car! us! cu"ri d 3 statu# 0d! sa#arii .i0 ca urmar!0 C1D s! su"u co tri1u4ii#or 1u2!tar! C"! tru .omaj0 "! sii0 s/ /tat!D "r!*/'ut! "! tru *! ituri#! di sa#arii .i asimi#at! sa#arii#or0 C2D s! im"o'it!a'/ "! 1a'a 1ar!mu#ui #u ar d! im"u !r!0 "! 1a'a c/ruia s! im"u *! ituri#! sa#aria#! .i asimi#at!sa#arii#or0 C3D u s! i c#ud 3 *! itu# a ua# 2#o1a# im"o'a1i#. %! ituri#! "! 1a'/ d! Fco tract! ci*i#!G0 3 c+!iat! 3 1a'a Codu#ui Ci*i#0 s! 3 cadr!a'/ 3 Codu# Fisca# CC.$.D #a F*! ituri di a#t! surs!G Cart.=3 C.$.D0 iar im"o'itu# s! ca#cu#!a'/ cu cota d!19J "; / #a 31.12.299( .i cota d! 1BJ du"/ 91.91.299= Cart. =A C.$D. CONTRACTUL r!"r!'i t/ FU acord 3 c+!iat 3 tr! dou/ sau mai mu#t! "!rsoa ! s"r! aasi2ura u r!'u#tat di car! $i!car! urm/r!.t! u 1! !$iciuG CO5$ord. Dic4io ar d! "o#itic/0Editura U i*!r!s E cic#o"!dic0 )ucur!.ti0 2991D. Pri Codu# :u cii CL!2! r. A3>2993D s! "r!*!d!H 1. Co tractu# i di*idua# d! mu c/ !st! co tractu# 3 t!m!iu# c/ruia o "!rsoa / $i'ic/0d! umit/ sa#ariat0 s! o1#i2/ s/ "r!st!'! mu ca "! tru !# .i su1 autoritat!a u ui a 2ajator0 "!rsoa / $i'ic/ sau juridic/0 3 sc+im1u# u !i r!mu !ra4ii d! umit! sa#ariu. 2. C#au'!#! co tractu#ui i di*idua# d! mu c/ u "ot co 4i ! "r!*!d!ri co trar! saudr!"turi su1 i*!#u# mi im sta1i#it "ri act! ormati*! ori "ri co tract! co#!cti*! d! mu c/. 3. C1D Co tractu# i di*idua# d! mu c/ s! 3 c+!i! "! durat/ !d!t!rmi at/.C2D Pri !5c!"4i!0 co tractu# i di*idua# d! mu c/ s! "oat! 3 c+!ia .i "! durat/d!t!rmi at/0 3 co di4ii#! !5"r!s "r!*/'ut! d! #!2!. (. - s! su# "r!'! tu#ui cod0 "ri a 2ajator s! 3 4!#!2! "!rsoa a $i'ic/ sau juridic/ c! "oat!0 "otri*it #!2ii0 s/ a 2aj!'! $or4/ d! mu c/ "! 1a'/ d! co tract i di*idua# d! mu c/. A. :u ca "r!stat/ 3 t!m!iu# u ui co tract i di*idua# d! mu c/ 3i co $!r/ sa#ariatu#ui*!c+im! 3 mu c/. B. C1D Oric! sa#ariat ar! dr!"tu# d! a cumu#a mai mu#t! $u c4ii0 3 1a'a u or co tract!i di*idua#! d! mu c/0 1! !$icii d d! sa#ariu# cor!s"u '/tor "! tru $i!car! di tr! ac!st!a.C2D Fac !5c!"4i! d! #a "r!*!d!ri#! a#i . C1D situa4ii#! 3 car! "ri #!2! su t "r!*/'ut!i com"ati1i#it/4i "! tru cumu#u# u or $u c4ii.C3D Sa#aria4ii car! cumu#!a'/ mai mu#t! $u c4ii su t o1#i2a4i s/ d!c#ar! $i!c/ruia 2ajator #ocu# u d! !5!rcit/ $u c4ia "! car! o co sid!r/ d! 1a'/. ?. Co tractu# i di*idua# d! mu c/ "! durat/ d!t!rmi at/ u "oat! $i 3 c+!iat "! o durat/mai mar! d! 1= #u i.
=. C1D A 2ajatoru# "oat! 3 cadra sa#aria4ii cu "ro2ram d! #ucru cor!s"u '/tor u !i$rac4iu i d! orm/ d! c!# "u4i dou/ or! "! 'i0 "ri co tract! i di*idua#! d! mu c/ "! durat/ !d!t!rmi at/ sau "! durat/ d!t!rmi at/0 d! umit! co tract! i di*idua#! d! mu c/ cu tim" "ar4ia#.C2D Co tractu# i di*idua# d! mu c/ cu tim" "ar4ia# s! 3 c+!i! umai 3 $orm/ scris/.C3D Durata s/"t/m; a#/ d! #ucru a u ui sa#ariat a 2ajat cu co tract i di*idua# d!mu c/ cu tim" "ar4ia# !st! i $!rioar/ c!#!i a u ui sa#ariat cu orm/ 3 tr!a2/ com"ara1i#0 $/r/ a "ut!a $i mai mic/ d! 19 or!. @. Tim"u# d! mu c/ r!"r!'i t/ tim"u# "! car! sa#ariatu# 3# $o#os!.t! "! tru 3 d!"#i ir!asarci i#or d! mu c/. 19. P! tru sa#aria4ii a 2aja4i cu orm/ 3 tr!a2/0 durata orma#/ a tim"u#ui d! mu c/ !st!d! = or! "! 'i .i (9 d! or! "! s/"t/m; /.G D!s$/.urar!a u or acti*it/4i0 "! c;t d! um!roas!0 "! at;t d! di*!rsi$icat!0 s! $ac! "! 1a'au or co tract!>co *! 4ii ci*i#!0 3 c+!iat! 3 1a'a Codu#ui ci*i#. CONTRACTUL CI%IL !st! acordu# 3 tr! dou/ sau mai mu#t! "!rsoa ! 3 sco"u# d! a "roduc! !$!ct! juridic!0 co st; d0 3 2! !ra#0 3 r!a#i'ar!a u ui "rodus0 !5!cutar!a u !i #ucr/ri0 "r!star!a u ui s!r*iciu. Co tractu# ci*i# !st! co tractu# 3 t!m!iu# c/ruia o "!rsoa / $i'ic/0d! umit/ !5!cuta t>"r!stator0 s! o1#i2/ s/ r!a#i'!'! u "rodus0 s/ !5!cut! o #ucrar!0 s/ "r!st!'!u s!r*iciu "! tru .i su1 autoritat!a u ui 1! !$iciar0 "!rsoa / $i'ic/ sau juridic/0 3 sc+im1u# "#/4ii co *! it!.Co tract!#! ci*i#! u su t #!2at! d! tim"0 u s! 3 c+!i! cu tim" i t!2ra# d! #ucru .i ici cutim" "ar4ia# d! #ucru0 u s! 3 c+!i! ici "! durat/ !d!t!rmi at/0 ici "! durat/ d!t!rmi at/I !#!au m! ir!a d! a "roduc! !$!ct! juridic! co st; d 3 Fa daG0 Fa $ac!G0 r!s"!cti* d! r!a#i'ar! a u ui 1u 0 d! !5!cutar! a u !i #ucr/ri0 d! "r!star! a u ui s!r*iciu. PERSOANA juridic/ "oat! 3 c+!ia co tract! ci*i#! u 3 ca#itat! d! a 2ajator0 ci d! 1! !$iciar. P!rsoa a $i'ic/ "oat! 3 c+!ia co tract! ci*i#! at;t 3 ca#itat! d! 1! !$iciar0 c;t .i d!!5!cuta t. ESTE INTERZIS70 su1 sa c4iu !a u#it/4ii a1so#ut!0 3 c+!i!r!a at;t a u ui co tractci*i# 3 sco"u# "r!st/rii u !i mu ci sau a u !i acti*it/4i i#icit! ori imora#!. :u ca "r!stat/ 3 t!m!iu# u ui co tract ci*i# u&i co $!r/ !5!cuta tu#ui *!c+im! 3 mu c/. P!rsoa !#! car! d!s$/.oar/ acti*itat! "! 1a'/ d! co tract ci*i# u au ca#itat! d! sa#ariat0iar 1! !$iciaru# u ar! ca#itat! d! a 2ajatorI 1! !$iciaru# u ar! o1#i2a4ia #!2a#/ d! a 3 $ii 4a u Fr!2istru 2! !ra# d! !*id! 4/ a# co tract!#or ci*i#!G0 r!s"!cti* a# "r!statori#or. P!rsoa !#! car! d!s$/.oar/ acti*itat! "! 1a'/ d! co tract! ci*i#! u au F$u c4i!G .i iciF$u c4i! d! 1a'/G0 u "ot cumu#a mai mu#t! $u c4ii .i u s! "ot a$#a 3 Fi com"ati1i#itat! "! trucumu#u# u or $u c4iiG .i u su t o1#i2at! s/ d!c#ar! ici u ui 1! !$iciar sau i stitu4ii d! stat c!acti*it/4i d!s$/.oar/ "! 1a'/ d! co tract ci*i# C3 truc;t 1! !$iciaru# ar! o1#i2a4ia #!2a#/ s/&ica#cu#!'!0 r!4i / .i *ir!'! im"o'itu#D.
2.2 CALCULUL SALARIILOR - urm/toar!#! su1ca"ito#! am "u ctat toat! !ta"!#! car! su t !c!sar! "! tru a r!a#i'aca#cu#u# sa#arii#or. 2.2.1 DETER:INAREA %ENITULUI )RUT Sa#ariu# !st! !5"r!sia 1/ !asc/ a "/r4ii di *! itu# a4io a# d!sti at co sumu#uii di*idua# .i r!"arti'at/ c!#or c! mu c!sc0 "ro"or4io a# cu ca titat!a .i ca#itat!a mu cii d!"us!.Sa#arii#! s! "#/t!sc a 2aja4i#or 3 dou/ tra .!H c+! 'i a I Ca*a sD .i c+! 'i a a II&a C#ic+idar!D.P#ata c+! 'i !i I s! $ac! "! 1a'a FList!i d! a*a s c+! 'i a#G0 iar "#ata c+! 'i !i a II&a "! 1a'aFStatu#ui d! "#at/ a# sa#arii#orG. %! itu# r!"r!'i t/ sum!#! sau *a#ori#! 3 casat! sau d! 3 casat di H #i*r/ri d! 1u uri0!5!cut/ri d! #ucr/ri0 "r!st/ri d! s!r*icii0 !5!cut/ri d! o1#i2a4ii #!2a#! sau co tractua#!. Potri*it Codu#ui $isca#0 su t co sid!rat! *! ituri di sa#arii toat! *! ituri#! 3 1a i .i>sau atur/ o14i ut! d! o "!rsoa / $i'ic/ c! d!s$/.oar/ o acti*itat! 3 1a'a u ui co tract d! i di*idua#d! mu c/ sau a u ui statut s"!cia# "r!*/'ut d! #!2!0 i di$!r! t d! "!rioada #a car! s! r!$!r/0 d!d! umir!a *! ituri#or ori d! $orma su1 car! !#! s! acord/0 i c#usi* i d!m i'a4ii#! "! trui ca"a citat! d! mu c/. Potri*it oii r!2#!m! t/ri0 su t asimi#at! sa#arii#or0 "! #; 2/ *! ituri#! "r!*/'ut! 3 Ordo a 4a ,u *!r u#ui r. ?>29910 .i sum!#! acordat! d! "!rsoa !#! juridic! $/r/ sco" "atrimo ia# .i d! a#t! ! ti t/4i !"#/titoar! d! im"o'it "! "ro$it0 "!st! #imita d! 20A ori i*!#u# sta1i#it "! tru i d!m i'a4ia "rimit/ "! "!rioada d!#!2/rii .i d!ta./rii 3 a#t/ #oca#itat!0 3 4ar/ .i 3 str/i /tat!0 3 i t!r!su# s!r*iciu#ui0 "! tru sa#aria4ii di i stitu4ii#! "u1#ic!. %! ituri#! sa#aria#! o14i ut! d! a 2aja4i s! com"u di H Sa#ariu d! 1a'/ K A#t! dr!"turi sa#aria#! L %! it 1rut Sau Sa#ariu# r!a#i'at K Adaosuri#! #a sa#ariu L %! itu# 1rut r!a#i'at 1DSa#ariu# r!a#i'at E ca#cu#at 3 $u c4i! d! sa#ariu# d! 1a'/ .i d! $orma d! sa#ari'ar!a"#icat/ Csa#ari'ar! 3 r!2i! E "! tru tim"u# #ucratI sa#ari'ar! 3 acord E 3 $u c4i! d! orm!#! d!mu c/I sa#ari'ar! 3 cot! "roc! tua#! E ca#cu#at #a *o#umu# *; '/ri#orD. Sa#ariu# r!a#i'at "oat! $i !2a#0 mai mar! sau mai mic d!c;t sa#ariu# d! 1a'/ !2ociat. E#r!"r!'i t/ o sum/ 1rut/. 2D Adaosuri#! .i s"oruri#! di sa#ariu Ci d!m i'a4i! d! co duc!r!0 i d!m i'a4i! d! '1or0s"or d! *!c+im!0 s"or d! oa"t!0 s"or d! str!s0 s"or d! #ucru 3 su1t!ra 0 s"or d! "!ricu#o'itat!0s"or d! to5ici#itat! !tc.D E s! ca#cu#!a'/ $i! 3 sum/ $i5/0 $i! ca "roc! t di sa#ariu# d! 1a'/0 "ro"or4io a# cu tim"u# #ucrat 3 a#t! co di4ii.
Pri 3 sumar!a *! ituri#or 1rut! #u ar! r!a#i'at! d! to4i sa#aria4ii soci!t/4ii com!rcia#!0 s!o14i ! Fo du# d! sa#arii 1rut r!a#i'at 3 #u a r!s"!cti*/. E# co stitui! "! tru soci!tat!a com!rcia#/o c+!#tuia#/. & Ordo a 4a d! ur2! 4/ r. 13=>299( "! tru modi$icar!a .i com"#!tar!a L!2ii r. A?1>2993 "ri*i d Codu# $isca# C:o itoru# O$icia#0 Part!a I r. 12=1 di 39>12>299(D Co $orm ac!st!ia0 3 c!"; d cu a u# 299=H La ca#cu#u# d!duc!ri#or "!rso a#! #u ar! d!2r!si*! "otri*it art. 1 3 $u c4i! d! *! itu# 1rut#u ar di sa#arii .i d! um/ru# d! "!roa ! a$#at! 3 3 tr!4i !r!a co tri1ua1i#u#ui s&a uti#i'aturm/toru# a#2oritm d! ca#cu#H P! tru u *! it 1rut #u ar di sa#arii d! "; / #a 1.999 #!iH F/r/ "!rsoa ! 3 3 tr!4i !r!H 2A9 #!i Cu o "!rsoa / a$#at/ 3 3 tr!4i !r!H 3A9 #!i Cu 2 "!rsoa ! a$#at! 3 3 tr!4i !r!H (A9 #!i Cu 3 "!rsoa ! a$#at! 3 3 tr!4i !r!H AA9 #!i Cu ( "!rsoa ! a$#at! 3 3 tr!4i !r!H BA9 #!i P! tru co tri1ua1i#ii car! r!a#i'!a'/ *! ituri 1rut! #u ar! di sa#arii cu"ri s! 3 tr! 1.999#!i E 3.999 #!i0 i c#usi*0 d!duc!ri#! "!rso a#! su t d!2r!si*! .i urm!a'/ s/ $i! sta1i#it! "ri ordi a# :F.P! tru u *! it 1rut #u ar di sa#arii "!st! 3.999 #!iH d!duc!r!a "!rso a#/ #u ar/ !st! 9C'!roD. 2.2.2 RETINERI DIN SALARII Pri 3 sumar!a sa#ariu#ui r!a#i'at cu adaosuri#! .i s"oru# #a sa#ariu0 r!'u#t/ %! itu# 1rutr!a#i'at. Di *! itu# 1rut a# a 2ajatu#ui s! !$!ctu!a'/ urm/toar!#! r!4i !ri i di*idua#!H aD Co tri1u4ia a 2ajatu#ui #a asi2ur/ri#! socia#! E d! 190AJ 5 *! itu# 1rut r!a#i'at &Mco stitui! datori! $a4/ d! 1u2!tu# A.S. 1D Co tri1u4ia a 2ajatu#ui #a $o du# d! .omaj E d! 90AJ 5 sa#ariu# d! 1a'/ &M co stitui!datori! $a4/ d! $o du# d! .omaj cD Co tri1u4ia a 2ajatu#ui #a asi2ur/ri#! socia#! d! s/ /tat! E d! A0AJ 5 *! itu# 1rutr!a#i'at &M co stitui! datori! $a4/ d! Casa Na4io a#/ a Asi2ur/ri#or d! S/ /tat! dD Im"o'itu# "! *! itu# di sa#arii0 ca#cu#at "ri a"#icar!a cot!i u ic! d! im"o'itar! d!1BJ asu"ra *! itu#ui im"o'a1i# &M co stitui! datori! #a 1u2!tu# statu#ui!D A*a su# ac+itat a 2ajatu#ui #a c+! 'i a I $D A#t! r!4i !ri E rat! #ocui 4!0 c+irii0 "! sii a#im! tar!0 im"uta4ii !tc. &M co stitui! datori!$a4/ d! cr!ditorii r!s"!cti*i. Du"/ sc/d!r!a di *! itu# 1rut r!a#i'at a tuturor r!4i !ri#or i di*idua#!0 r/m; ! r!stu# d! "#at/ car! s! ac+it/ a 2aja4i#or di casi!ri! #a data c+! 'i !i a II&a.
D! umir!a co tri1u4i!i d!c. 299=ia . 299@ $!1. 299@ d!c2919 CAS a 2ajator Cco ditii orma#! d! mu caD1=J1=0AJ290=J 29.=JCASa 2ajat@0AJ@0AJ190AJ 19.AJ Asi2urari d! sa atat!0 a 2ajatorA02J A02J A02JA.2J Asi2urari d! sa atat!0 a 2ajatA0AJ A0AJ A0AJA.AJ Fo d co c!dii si i d!m i'atii90=AJ90=AJ90=AJ 9.=AJSomaj a 2ajator90AJ 90AJ 90AJ9.AJSo maj a 2ajat90AJ 90AJ 90AJ9.AJ Fo d d! 2ara tar! a cr!a t!#or sa#aria#!902AJ 902AJ 902AJ 9.2AJ Comisio IT: Cca' u'ua#D90?AJ 90?AJ 90?AJ 9.?AJAccid! t! d! mu ca si 1o#i "ro$!sio a#!c$. CAENc$. CAENc$. CAENIm"o'it "! *! it Cdu"a d!duc!riD1BJ1BJ1BJ1BJTota#0 !5c#usi* acci d! t! d! mu caA?09AJA?0AAJB90=AJ B9.=AJ 2.2.3 I:POZITUL PE SALARII )! !$iciarii d! *! ituri di sa#arii dator!a'/ u im"o'it #u ar r!"r!'! t; d "#/4ia tici"at!0 car! s! ca#cu#!a'/ .i s! r!4i ! #a surs/ d! c/tr! "#/titorii d! *! ituri.Im"o'itu# #u ar s! d!t!rmi / ast$!#H & La #ocu# u d! s! a$#/ $u c4ia d! 1a'/0 "ri a"#icar!a 1ar!mu#ui #u ar asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# !t di sa#arii0 a$!r! t u !i #u i0 ca#cu#at "ri d!duc!r!a di *! itu# 1rut a co tri1u4ii#or o1#i2atorii .i a c+!#tui!#i#or "ro$!sio a#!0 .i d!duc!ri#! "!rso a#! acordat! "! tru #u a r!s"!cti*/I & P! tru *! ituri#! o14i ut! 3 c!#!#a#t! ca'uri0 "ri a"#icar!a 1ar!mu#ui #u ar asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# 1rut .i co tri1u4ii#! o1#i2atorii "! $i!car! #ocd! r!a#i'ar! a ac!stora. P#/titorii d! *! ituri di sa#arii car! !$!ctu!a'/ r!2u#ari'ar!a a ua#/ a im"o'itu#uid!t!rmi / im"o'itu# a ua# "! *! ituri#! di sa#arii "ri a"#icar!a 1ar!mu#ui a ua# "! tru ca#cu#u#im"o'itu#ui "! *! itu# a ua# 2#o1a# im"o'a1i#0 asu"ra 1a'!i d! im"o'itar! a ua#!0 d!t!rmi at/ cadi$!r! 4/ 3 tr! *! itu# !t a ua# cor!ctat cu di$!r! 4a d! c+!#tuia#/ "ro$!sio a#/ .i sumad!duc!r i#or "!rso a#! cu*! it! 3 ac!# a .i0 du"/ ca'0 coti'a4ia d! si dicat "#/tit/ co $orm #!2ii. - situa4ia 3 car! co tri1ua1i#u# r!a#i'!a'/ umai *! ituri d! atur/ sa#aria#/ #a $u c4ia d! 1a'/ ca $ii d a 2ajat "!rma ! t .i 1! !$icia'/ d! d!duc!ri#! "r!*/'ut! #a art.=B a#i .C1D #it. cD&$Ddi Codu# $isca#0 atu ci o"!ra4iu !a d! acordar! a d!duc!ri#or .i sta1i#ir! a im"o'itu#ui "! *! it s! !$!ctu!a'/ d! or2a u# $isca# 3 a c/rui ra'/ t!ritoria#/ s! a$#/ domici#iu# $isca# a#co tri1ua1i#u#u i. 1. Im"o'itu# "! *! it !st! 3 cot/ u ic/ d! 1BJ
2. Nu s! co sid!r/ a*a taj! cadouri#! o$!rit! d! a 2ajatori 3 1! !$iciu# co"ii#or mi ori aia 2aja4i#or0 cu oca'ia Pa.t!#ui0 'i#!i d! 1 iu i!0 Cr/ciu u#ui .i a s/r1/tori#or simi#ar! a#! a#tor cu#t! r!#i2ioas!0 "r!cum .i cadouri#! o$!rit! a 2ajat!#or cu oca'ia 'i#!i d! = marti! su t !im"o'a1i#!0 3 m/sura 3 car! *a#oar!a cadou#ui o$!rit $i!c/r!i "!rsoa !0 cu oric! oca'i! di c!#! d! mai sus0 3 #imita a 1A9 #!i 3. D!t!rmi ar!a im"o'itu#ui "! sa#arii #a $u c4ia d! 1a'/ s! $ac! "ri a"#icar!a cot!i d!1BJ asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# !t di sa#arii0 ca#cu#at "ri d!duc!r!a di *! itu# 1rut a co tri1u4ii#or o1#i2atorii a$!r! t! u !i #u i0 4i urm/toar!#!H & d!duc!r!a "!rso a#/ acordat/ "! tru #u a r!s"!cti*/I & coti'a4ia si dica#/ "#/tit/ 3 #u a r!s"!cti*/I & co tri1u4ii#! #a sc+!m!#! $acu#tati*! d! "! sii ocu"a4io a#!0 ast$!# 3 c;t #a i*!#u# a u#ui s/ u s! d!"/.!asc/ !c+i*a#! tu# 3 #!i a (99 !uroC- c!"; d cu 91 ia uari! 299@0 "otri*it art. I "ct. ( di Ordo a 4/ d! Ur2! 4/ a,u*!r u#ui r. 12?>299= "! tru modi$icar!a .i com"#!tar!a L!2ii r. A?1>2993 "ri*i d Codu#$isca#0 "ra2u# d! d!ducti1i#itat! cr!.t! #a (99 d! !uro>a $isca# "! tru $i!car! "artici"a t.D(. P! tru *! ituri#! o14i ut! 3 a$ara $u c4i!i d! 1a'/0 im"o'itu# s! d!t!rmi / "ri a"#icar!a cot!i d! 1BJ asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# 1rut .ico tri1u4ii#! o1#i2atorii "! $i!car! #oc d! r!a#i'ar! a ac!stora. A. Nu mai !5ist/ a#t! d!duc!ri di im"o'itu# "! *! it cu !5c!"4ia c!#or 3 "r!ci'at! #a "ct.?. Au dis"/rut d!duc!ri#! "ri*i d asi2ur/ri#! "ri*at! d! s/ /tat!0 r!a1i#itar!a t!rmic/ a#ocui 4!i0 asi2urar!a #ocui 4!i. B. %! ituri#! di a#t! surs!0 a.a cum su t d!$i it! "ri Im"o'itu# !st! $i a#. D!t!rmi ar!a im"o'itu#ui "! *! itu# di sa#ariiH I.)! !$iciarii d! *! ituri di sa#arii dator!a'/ u im"o'it #u ar0 $i a#0 car! s! ca#cu#!a'/.i s! r!4i ! #a surs/ d! c/tr! "#/titorii d! *! ituri II. P#/titoru# !st! o1#i2at s/ d!t!rmi ! *a#oar!a tota#/ a im"o'itu#ui a ua# "! *! ituri#! di sa#arii0 "! tru $i!car! co tri1ua1i#. orm!0 s! *or im"o'ita cu o cot/ d!1BJ.
CAP 3. STUDIU DE CAZ PRI%IND CALCULUL SALARIILOR LA S.C.PIATRA CRAIULUI S.R.L. 3.1 RELA8IA DINTRE SALARIZARE NI PERFOR:AN8ELE PROFESIONALE 3.1.1 A a#i'a sist!mu#ui d! sa#ari'ar! a u !i F$or4! d! *; 'ar!G)u2!tu# #u ar d! *! ituri .i c+!#tui!#i a#! $or4!i d! *; 'ar! !st! "r!'! tat 3 Ta1!#u# 3.1.
3.2 DOCU:ENTAREA SALARIULUI U a di $u c4ii#! co ta1i#it/4ii co st/ 3 r!$#!ctar!a com"#!t/ .i !3 tr!ru"t/ a acti*it/4ii!co omic! a 3 tr!"ri d!rii. Ac!ast/ r!$#!ctar! s! 3 $/"tui!.t! cu ajutoru# docum! t/rii. Docum! tar!a !st! u "roc!d!u d! r!$#!ctar! com"#!t/ .i "!rma ! t/ a o"!ra4iu i#or !co omic! 3 sco"u# o14i !rii dat!#or !c!sar! d!s"r! !#!0 "! tru a 4i ! !*id! 4a cur! t/ .i a3 $/"tui co tro#u# asu"ra ac!stora. Docum! t!#! 3 tocmit! su t act! 3 car! s! co s!m !a'/co 4i utu# o"!ra4iu i#or !co omic! !5"rimat! 3 !ta#o *a#oric0 atura# sau d! mu c/ d! r!2u#/ #a#ocu# .i mom! tu# 3 $/"tuirii #or. I $orma4ia .i dat!#! car! co stitui! co 4i utu# d! 1a'/ a# docum! t!#or justi$icati*! !st!$ormat di urm/toar!#! !#!m! t! "ri ci"a#!H d! umir!a0 um/ru# .i data docum! tu#ui0 du"/ ca'0ci ! a 3 tocmit docum! tu#0 m! 4io ar!a "/r4i#or car! "artici"/ #a !$!ctuar!a o"!ra4i!i0 co 4i utu#o"!ra4i!i !co omic! .i $i a ciar! !$!ctuat!0 dat!#! ca titati*! .i>sau *a#ori#! a$!r! t! o"!ra4i!i!co omic! .i $i a ciar!0 s!m /turi#! "!rsoa !#or car! r/s"u d d! !$!ctuar!a o"!ra4ii#or0 a c!#or car! *i'!a'/ .i a c!#or 3 dr!"t s/ acord! o"!ra4ii#or r!s"!cti*!0 a#t! !#!m! t! m! it! s/ asi2ur!co s!m ar!a com"#!t/ a o"!ra4ii#or 3 docum! t!#! justi$icati*!. 3.2.1 Docum! t! "ri*i d !*id! 4a r!tri1uirii mu cii P! tru 3 r!2istrar!a co sumuri#or d! mu c/ .i sa#ariu# ca#cu#at s! $o#os!sc di$!rit!docum! t! justi$icati*!. Num/ru# #or .i co 4i utu# d!"i d d!H & Ramur/I & - '!strar!a t!+ ic/I & Forma d! or2a i'ar! a mu ciiC1ri2ada0 ar! d/0 a tr!"ri'/ !tc.D. - S.C. TU:)A S.R.L. "! tru !*id! 4a r!tri1uirii mu cii s! $o#os!sc urm/toar!#!!#!m! t! "rimar!H 1. - "rimu# r; d "! tru i trar!a 3 $u c4i! s! $o#os!.t! c!r!r!a d! a 2ajar!. La ac!ast/ c!r!r! s! a !5!a'/ di"#oma0 1u#!ti u# d! id! titat!. Dac/ "!rsoa a dat/ a maia*ut #ocuri d! mu c/ s! "r!'i t/ c/rticica d! mu c/ .i codu# d! "! sii car! !st! !#i1!rat d!Com"a ia Na4io a#/ d! Asi2ur/ri :!dica#/ CCNASD. - 1a'a c!r!rii d! a 2ajar! s! !mit! u ordi d! a 2ajar! #a s!r*iciu car! s! "r!'i t/ a 2ajatu#ui s"r! a #ua cu o.ti 4/ co tra s!m /tur/. 2.Cu a 2ajatu# s! 3 c+!i! u co tract d! mu c/ .i0 du"/ ca'0 u co tract d! r/s"u d!r!mat!ria#/ "! tru *a#ori#! "rimit! 3 2!stiu !
Co tractu# i di*idua# d! mu c/ CA !5a 1D !st! 3 4!#!2!r!a di tr! sa#ariat .i a 2ajator0 "ri car! sa#ariatu# s! o1#i2/ s/ "r!st!'! o mu c/ 3 tr&o a umit/ s"!cia#itat!0 ca#i$icar! sau$u c4i!0 s/ r!s"!ct! r!2u#am! tu# i t!r a# u it/4ii0 iar a 2ajatoru# s! o1#i2/ s/ asi2ur! co di4ii#!d! mu c/ "r!*/'ut! 3 "r!'! tu# cod0 d! a#t! act! ormati*! c! co 4i orm! a#! dr!"tu#uimu cii0 d! co tractu# co#!cti* d! mu c/0 "r!cum .i s/ ac+it! #a tim" .i i t!2ra# sa#ariu#. Co 4i utu# co tractu#ui i di*idua# d! mu c/ !st! d!t!rmi at "ri acordu# "/r4i#or04i ; du&s! co t d! "r!*!d!ri#! #!2is#a4i!i 3 *i2oar!0 .i i c#ud!H 1. Num!#! .i "r! um!#! sa#ariatu#uiI 2. Dat!#! d! id! ti$icar! a#! a 2ajatoru#uiI 3. Durata co tractu#uiI (. Data d! #a car! co tractu# urm!a'/ s/&.i "roduc/ !$!ct!#!I A. Atri1u4ii#! $u c4i!iI B. Riscuri#! s"!ci$ic! $u c4i!iI ?. Dr!"turi#! .i o1#i2a4ii#! sa#ariatu#uiI =. Dr!"turi#! .i o1#i2a4ii#! a 2ajatoru#uiI @. Co di4ii#! d! r!tri1uir! a mu cii0 i c#usi* sa#ariu# $u c4i!i sau c!# tari$ar .isu"#im! t!#!0 "r!mii#! .i ajutoar!#! mat!ria#!I 19. Com"! sa4ii#! .i a#oca4ii#!0 i c#usi* "! tru mu ca "r!stat/ 3 co di4ii 2r!#!0*/t/m/toar! .i>sau "!ricu#oas!I 11. Locu# d! mu c/I 12. R!2imu# d! mu c/ .i d! odi+ /I 13. P!rioada d! "ro1/I 1(. Durata co c!diu#ui d! odi+ / a ua# .i co di4ii#! d! acordar! a ac!stuiaI 1A. Co di4ii#! d! asi2urar! socia#/I 1B. Asi2urar!a m!dica#/. - ca'u# 3 car! sa#ariu# urm!a'/ s/&.i d!s$/.oar! acti*itat!a 3 str/i /tat!0 a 2ajatoru# ar!o1#i2a4ia d!&ai "u ! #a dis"o'i4i! i $orma4ia r!$!ritoar! #aH aD Durata "!rioad!i d! mu c/ 3 str/i /tat!I 1D :o !da 3 car! *a $i r!tri1uit/ mu ca0 "r!cum 4i moda#itat!a d! "#at/I cD Com"! sa4ii#! .i a*a taj!#! 3 um!rar .i>sau 3 atur/ a$!r! t! "#!c/rii 3 str/i /tat!I dD Co di4ii#! s"!ci$ic! d! asi2urar!. A 2ajatoru# u ar! dr!"tu# s/ car! sa#ariatu#ui !$!ctuar!a u !i mu ci car! u !st! sti"u#at/3 co tractu# i di*idua# d! mu c/0 cu !5c!"4ia ca'uri#or "r!*/'ut! d! "r!'! tu# cod. Co tractu# i di*idua# d! mu c/ s! 3 c+!i! "! o "!rioad/ !d!t!rmi at/0 daca u !st!sti"u#at/ data ac!stuia.
3.Ordi d! 3 cadrar! CA !5a 2D0 s! mai um!.t! ordi d! umir! 3 $u c4i! E !st! u docum! t c! co $irm/ 3 cadrar!a sau umir!a 3 $u c4i! a a 2ajatoru#ui. Aici s! i dic/ data0 um/ru#ui docum! tu#ui. Est! isc/#it d! dir!ctoru# $irm!i .i !st! !mis 3 1a'a co tractu#uii di*idua# d! mu c/0 !2ociat .i s!m at d! "/r4i. Ordi u# d! a 2ajar! tr!1ui! adus #a cu o.ti 4asa#ariatu#ui su1 s!m /tur/ 3 t!rm! d! 3 'i#! #ucr/toar! d! #a data s!m /rii d! c/tr! "/r4i aco tractu#ui i di*idua# d! mu c/. La c!r!r!a a 2ajatoru#ui !st! o1#i2at s/&i !#i1!r!'! o co"i! a ordi u#ui #!2a#i'at/ 3 modu#sta1i#. (. C!r!r!a #ucr/tori#or "ri*i d acordar!a scutiri#or #a im"o'itu# "! *! it r!4i ut di sa#ariu. Est! u docum! t co stituit di 2 "/r4iH Prima "art! s! 3 d!"#i !.t! d! c/tr! a 2ajat #a mom! tu# "rimirii a# s!r*iciu0 i dic; du&s!sum! scutirii so#icitat! .i docum! t!#!0 co"ii#! sau !5tras!#! !c!sar! 3 1a'a c/rora s! acord/scutir!a0 c!#!a di urm/ s! a !5!a'/. A doua "art! s! com"#!t!a'/ d! "atro 0 i dic; du&s! um!#! "atro u#ui0 codu# $isca#0cat!2oria scutiri#or acordat!0 um/ru# c!r!rii0 data0 s!m /tura. Lucr/toru# car! u&.i sc+im1/ #ocu# d! mu c/ u !st! o1#i2at s/ "r!'i t! a ua# "atro u#uic!r!r!a "ri*i d acordar!a scutiri#or .i docum! t!#! cor!s"u '/toar!H Scutiri "!rso a#!H 1. Fi!car! co tri1ua1i# ar! dr!"tu# #a o scutir! "!rso a#/ & 3 sum/ d! 3B99 #!i "! a I 2. Suma scutirii "!rso a#!0 sta1i#it/ 3 a#i . 10 *a co stitui 19.999 #!i "! a "! tru oric! "!rsoa / car!H a. s&a 3m1o# /*it .i a su$!rit d! o 1oa#/ acti ic/ "ro*ocat/ d! co s!ci 4!#! a*ari!i d! #aC.A.E.C!r o1;#I 1. !st! i *a#id .i s&a sta1i#it c/ i *a#iditat!a sa !st! 3 #!2/tur/ cu a*aria d! #aC.A.E.C!r o1;#I c. !st! "/ri t!#! sau so4ia Cso4u#D u ui "artici"a t c/'ut sau dat dis"/rut 3 ac4iu i#! d!#u"t/ "! tru a"/rar!a i t!2rit/4ii t!ritoria#! .i a i d!"! d! 4!i R:0 "r!cum .i 3 ac4iu i#! d! #u"t/di R!"u1#ica A$2+a ista /. 3.2.2 Docum! t!#! car! stau #a 1a'a ca#cu#ui sa#ariu#ui 1. Ta1!#u# d! !*id! 4/ a $o#osirii tim"u#ui d! mu c/ sau $i.a d! "o tajCA !5a 3 D. & s! $o#os!.t! "! tru !*id! 4a tim"u#ui d! mu c/ ormat .i su"#im! tar "r!stat0ca#cu#ar!a tim"u#ui !"r!'! t/rii #a #ucru di di$!rit! moti*!. E*id! 4a tim"u#ui d! mu c/ "r!stats! 4i ! 3 1a'a "o taju#ui d! c/tr! o "!rsoa / s"!cia#/ umit/ "o tator sau d! .!$ii s!c4ii .imai.tri. Po taju#0 3 $u c4i! d! s"!ci$icu# 3 tr!"ri d!rii "oat! $i or2a i'at du"/ di$!rit! sist!m!H$i.! d! c!as0 m/rci Cj!toa !D d! "r!'! 4/0 "!rmis!. S! d!sc+id! 3 tr&u !5!m"#ar .i ar! d!sti a4i! #u ar/. Ta1!#u# !*id! 4!i tim"u#ui d!mu c/ s! 4i ! "! $i!car! su1di*i'iu ! d! c/tr! socotitor sau co duc/tor. - ta1!# a# 3 c!"utu# #u iis! 3 scri!0 3
ordi ! a#$a1!tic/0 to4i #ucr/torii su1di*i'iu ii0 s! 3 c+id! um/ru# d! #a "o taj0$u c4ia0 sa#ariu# tari$ar. - co ti uar! 'i# ic su t marcat! i!.iri#! #a #ucru0 um/ru# d! or! #ucrat!.i a1s! 4!#!. P! tru ac!st! #i"suri su t "r!*/'ut! s!m ! s"!cia#!H & D E d!"#asar!I & C" E co c!diu# $/r/ "#at/I & C E co c!diu# #!2a#I & ) E i ca"acitat! t!m"orar/ d! mu c/I & : E co c!diu d! mat!r itat!I & O E 'i#! d! odi+ /. La $i !#! 'i#!i s! $ac tota#uri#! "! $i!car! #ucr/tor *i'; d tim"u# #ucrat0 totodat/ s!3 r!2istr!a'/ sa#ariu# ca#cu#atH a. "! tru #ucr/torii r!mu !ra4i 3 acord 3 1a'a a#tor docum! t! car! co 4i dat! d!s"r! "roduc4ia o14i ut/ sau *o#umu# !$!ctuat d! #ucr/riI 1. "! tru #ucr/torii r!mu !ra4i "! o u itat! d! tim" & ac!st sa#ariu s! sta1i#!.t! !mij#ocit3 1a'a dat!#or di ta1!#u# !*id! 4!i tim"u#ui d! mu c/0 3 $u c4i! d! or!#! .i sa#ariu# tari$ar. 2. )ord!rou# d! ca#cu# a# sa#ariu#uiCA !5a 3 D & "! tru $i!car! #ucr/tor0 u d! s! i dic/ r!4i !ri#! .i sa#ariu# 3 dr!"tat s"r! "#at/. - ca'u# c; d 3 tr!"ri d!r!a u ar! 1a i 3 cas/0 co ta1i#u#0 3 d!"#i !.t! c!cu# d! ridicar!a 1a i#or d! "! co t0 car! !st! dus #a 1a c/ cu "r!'! tar!a "a.a"ortu#ui .i co"ia "a.a"ortu#ui. 3. )a ii d! "! co tu# d! d!co tar!0 "ri ordi u# d! 3 casar!0 s! tra smit 3 casa 3 tr!"ri d!rii CA !5a ( D Dis"o'i4ia d! 3 casar! E !st! u docum! t "rimar 3 1a'a c/ruia s! 3 cas!a'/ 1a ii 3 casa 3 tr!"ri d!rii di r!a#i'ar!a m/r$uri#or0 "r!star!a s!r*icii#or0 r!tur ar!a mij#oac!#or 1/ !.ti atitu#ari#or d! a*a s0 3 cas/ri su1 $orm/ d! ac+itar! a "r!judiciu#ui mat!ria# ..a. Ac!st docum! t !st! $ormat di 2 "/r4i0 "rima #/s; du&s! #a 3 tr!"ri d!r!0 iar c!a#a#t/ "art! s! d/ "!rsoa !i car! a 3 casat 1a ii "! tru ca "! *iitor s/ u a"ar/ !3 4!#!2!ri. 4. Dispoziia de plat de cas & !st! u docum! t "rimar c! co $irm/ suma!#i1!rat/ di casa 3 tr!"ri d!rii0 co $orm #ist!i d! "#at/. 5. Ordin de acordare a concediilor & !st! u docum! t "ri car! s! co $irm/ acordar!a co c!diu#ui d! odi+ / a#ucr/toru#ui0 #a c!r!r!a c!#uia di urm/. Est! isc/#it d! c/tr! co duc/toru# 3 tr!"ri d!rii. Docum! tu# dat i dic/ d! as!m! !a .i a#t! co c!dii c! "ot $ia cordat!0 ca !5!m"#uH & "! tru co di4ii d!osi1it! d! mu c/I & "! tru *!c+im! !3 tr!ru"t/ d! mu c/I
& "! tru $!m!i#! cu co"ii 3 *;rst/ d! "; / #a 12 a iI & a#t! co di4ii su"#im! tar!. 6. Decont de avans & s! !mit! d! c/tr! 3 tr!"ri d!r! 3 mom! tu# !#i1!r/rii titu#aru#ui d! a*a s mij#oac! 1/ !.ti "! tru !$!ctuar!a u or o"!ra4iu i 3 sco"uri#! 3 tr!"ri d!rii. Aici s! i dic/ um/ru#docum! tu#ui0 data0 um!#! titu#aru#ui0 $u c4ia0 suma a*a su#ui0 um/ru# docum! tu#uiCact0c+ita 4a0 1o D c! co $irm/ "#ata !$!ctuat/ .i d! umir!a co tra2! tu#ui. Docum! t!#! d!co $irmar! s! a !5!a'/ "! *!rsou# d!co tu#ui d! a*a s. Docum! tu# !st! isc/#it d! co ta1i# .ico duc/tor. 7. Ordin (dispoziie) de ncetare a contract l i de ! nc s! 3 tocm!.t! 3 mom! tu# 3 c!t/rii co tractu#ui i di*idua# d! mu c/H a. 3 circumsta 4! c! u d!"i d d! *oi 4a "/r4i#or E 3 ca' d! d!c!s a sa#ariatu#ui saua 2ajatoru#ui0 d!c#arat d!c!dat sau dis"/rut $/r/ urm/ "ri +ot/r;r!a i sta 4!i d! jud!cat/Ico statar! a u#it/4ii co tractu#uiI !5"irar!a t!rm! u#ui co tractu#ui. 1.#a i i4iati*a u !ia di "/r4i E 3 ca' d! d!misi! E d!s$ac!r! a co tractu#ui i di*idua#d! mu c/ "! durat/ !d!t!rmi at/ di "ro"ria i i4iati*/0 a u 4; d d!s"r! ac!asta a 2ajatoru#0 "ri c!r!r! scris/0 cu 1( 'i#! ca#! daristic! 3 ai t!. Du"/ !5"irar!a t!rm! u#ui i dicat a 2ajatoru#!st! o1#i2at s/ !$!ctu!'! ac+itar!a d!"#i / a dr!"turi#or sa#aria#! c! i s! cu*i sa#ariatu#ui .i s/&i!#i1!r!'! car !tu# d! mu c/ .i a#t! docum! t! #!2at! d! acti*itat!a ac!stuia 3 u itat!. - ca' d! 3 c!tar! a co tratu#ui i di*idua# d! mu c/ "! durat/ d!t!rmi at/ 3 #!2/tur/ cu!5"irar!a t!rm! u#ui s/u0 sa#ariatu# tr!1ui! s/ $i! 3 .tii 4at 3 scris d! c/tr! a 2ajator d!s"r! ac!st$a"t cu c!# "u4i 19 'i#! #ucr/toar! 3 ai t!. D!s$ac!r!a co tractu#ui i di*idua# d! mu c/ di i i4iati*a "atro u#ui s! admit! "! truurm/toar!#! moti*!H a. r!'u#tatu# !satis$/c/tor a# "!rioad!i d! "ro1/I 1. co statar!a $a"tu#ui c/ sa#ariu# u cor!s"u d! $u c4i!i d!4i ut! sau mu cii "r!stat! di cau'a st/rii d! s/ /tat!I c. co statar!a $a"tu#ui c/ sa#ariatu# u cor!s"u d! $u c4i!i d!4i ut! sau mu cii "r!stat! caurmar! a ca#i$ic/rii i su$ici! t!Id. sc+im1ar!a "ro"ri!taru#ui u it/4ii. ". #i$a personal & 3 ac!st docum! t s! i dic/ dat! r!$!ritor #a um!#!0 ca#i$icar!a0 data .i #ocu# a.t!rii0studii#!0 s"!cia#itat!a o14i ut/0 ca#i$icar!a. D! as!m! !a s! i dic/ dat! d!s"r! star!a ci*i#/0 adic/com"o ! 4a $ami#i!i. %. #i$a personal de eviden a venit rilor s b &or! de salari .i a#t! "#/4i !$!ctuat!d! c/tr! "atro 3 $o#osu# a 2ajatu#ui "! a u# 29930 "r!cum .i im"o'itu# "! *! it r!4i ut di ac!st! "#/4i & ac!st docum! t s! $o#os!.t! 3 u it/4i#! !co omic! "! tru !*id! 4a scutiri#or .i aim"o'itu#ui "! *! it r!4i ut d! #a sa#aria4i. - r!2istr/ri#! 3 ac!st docum! t s! $ac! "! tru $i!car!#u / d! ac+itar! a sa#ariu#ui. S! d!sc+id! "! tru $i!car! a 2ajat 3 "art!. Aici s! i dic/ d! umir!a.i codu# $isca# a# "atro u#ui0 dat!#! a 2ajatu#ui0 suma scutirii d! car! 1! !$icia'/ "! "arcursu#a u#ui0 .i i $orma4ia "ri*i d *! ituri#! 3 dr!"tat! s"r! ac+itar! sau "#/4i#! !$!ctuat! 3 $o#osu#a 2ajatu#ui .i im"o'itu# "! *! it r!4i ut di ac!st! "#/4i.
Du"/ com"#!tar!0 docum! t!#! "rimar! su t su"us! o"!ra4i!i d! "r!#ucrar! 3 co ta1i#itat!. Ea co st/ 3 sortar!a docum! t!#or "! o"!ra4ii0 !5"rimar!a 3 !ta#o mo !tar am/rimii o"!ra4ii#or !co omic! .i *!ri$icar!aH
1. %!ri$icar!a d! $o d E co st/ 3 ac!!a0 c/ co ta1i#u# sta1i#!.t! dac/ "oat! a*!a #oc ast$!#d! o"!ra4i! .i dac/ !a !st! #!2itim/ sau uI 2. %!ri$icar!a $orma#/ E sta1i#!.t! dac/ su t com"#!tat! toat! !#!m! t!#! docum! tu#uiH um/ru#0 data0 co 4i utu# o"!ra4i!i !co omic!0 s!m /tura !5!cutoru#ui .i a#t! r!c+i'it!I 3. %!ri$icar!a aritm!tic/ E co st/ 3 co tro#u# tota#u#ui docum! tu#ui sau a ta5/rii. Dac/ 3 urma *!ri$ic/rii au $ost co statat! u !#! d!*i!ri d! #a r!2u#i#! d! 3 tocmir! adocum! tu#ui0 !#! su t r!4i ut! sau r!stituit! 2!stio ari#or. A#t! docum! t! car! su t !#i2itim!0$a#si$icat! su t r!4i ut! "! tru d!t!rmi ar!a cau'!i c! a dus #a 3 c/#car!a #!2it/4ii o"!ra4i!i. Toat! docum! t!#! "rimar! $o#osit! "! tru !*id! 4a mu cii .i a sa#ariu#ui s! "r!dau di s!c4ii#! 3 tr!"ri d!rii 3 co ta1i#itat!0 u d! 3 1a'a #or s! 3 tocm!.t! r!2istr! a a#itic! .i si t!tic! "! ac!st s!ctor d! !*id! 4/. CA' 4. A(A)*+A SA)A,**)O, -* ./*D.(0A CO(1A2*)3 )A S.C. '*A1,A C,A*4)4* S.,.) 4.5 CO(14,* S'.C*#*C. ./*D.(0*.,** C6.)14*.)*)O, SA)A,*A). Co ta1i#itat!a si t!tic/ a d!co t/ri#or cu "!rso a#u# s! r!a#i'!a'/ cu ajutoru# 2ru"!i (2FP!rso a# .i co turi asimi#at!G0 car! cu"ri d! urm/toar!#! co turi d! 2radu# IH 475 8'ersonal9salarii datorate: 8i ! !*id! 4a d!co t/ri#or cu "!rso a#u# "! tru dr!"turi#! sa#aria#! cu*! it! ac!stuia 3 1a i sau atur/0 i c#usi* a adaosuri#or .i "r!mii#or ac+itat! di $o du# d! sa#arii. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sa#arii#! .i a#t! dr!"turi cu*! it! "!rso a#u#ui. S! d!1it!a'/ cu r!4i !ri#! di sa#arii Cco tri1u4ii#! #a asi2ur/ri#! socia#!0 #a asi2ur/ri#!socia#! d! s/ /tat!0 #a ajutoru# d! .omaj0 im"o'itu# "! sa#arii0 a*a suri#! acordat! a t!rior0 !tc.D .icu sa#arii#! !t! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ dr!"turi#! sa#aria#! datorat!. 47; 8'ersonal9a< toare !ateriale datorate: 8i ! !*id! 4a ajutoar!#or d! 1oa#/ "! tru i ca"acitat! t!m"orar/ d! mu c/0 a c!#or "! tru3 2rijir!a co"i#u#ui0 a ajutoar!#or d! d!c!s0 !tc. Du"/ co 4i utu# !co omic0 !st! u co t d! datoriisa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu ajutoar!#! mat!ria#! datorat! sa#aria4i#or. S! d!1it!a'/ cu r!4i !ri#! di i d!m i'a4ii Cco tri1u4ii "ri*i d asi2ur/ri#! d! s/ /tat! .iajutoru# d! .omaj0 a*a su# acordat a t!rior0 im"o'itu# "! sa#arii0 !tc.D .i cu ajutoar!#! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ ajutoar! mat!ria#! datorat! sa#aria4i#or. 474 8'articiparea personal l i la pro&it: 8i ! !*id! 4a stimu#! t!#or acordat! "!rso a#u#ui di "ro$itu# r!a#i'at. Du"/ $u c4iaco 4i utu# !co omic0 !st! u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co td! "asi*.
S! cr!dit!a'/ cu sum!#! r!"arti'at! "!rso a#u#ui di "ro$itu# r!a#i'at. S! d!1it!a'/ cu im"o'itu# r!4i ut .i cu sum!#! ac+itat! "!rso a#u#ui.So#du# cr!ditor r!"r!'i t/ stimu#! t!#! di "ro$it datorat! "!rso a#u#ui. 475 8Avans ri acordate personal l i: 8i ! !*id! 4a a*a suri#or acordat! "!rso a#u#ui. Du"/ co 4i utu# !co omic0 !st! u co td! cr!a 4! $a4/ d! "!rso a#0 iar du"/ $u c4ia co ta1i#/0 u co t d! acti*. S! d!1it!a'/ cu a*a suri#! di sa#arii acordat! sa#aria4i#or. S! cr!dit!a'/ cu sum!#! r!4i ut! "! stat!#! d! sa#arii r!"r!'! t; d a*a suri#! acordat!.So#du# d!1itor r!"r!'i t/ a*a suri#! ac+itat! "!rso a#u#ui. - urm/toar!#! co turi0 $irma Tum1a u a 3 r!2istrat imic0 dar am *rut s/ !*id! 4i!' car!mai su t co turi#! d! 3 r!2istrar! a#! ac!stor c+!#tui!#i. 476 8Drept ri de personal neridicate: 8i ! !*id! 4a dr!"turi#or d! "!rso a# !ridicat! 3 t!rm! u# #!2a#. Du"/ co 4i utu#!co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. Firma Tum1a u a 3 r!2istrat imic 3 ac!st co t. S! cr!dit!a'/ cu sum!#! datorat! "!rso a#u#ui0 dar !ridicat! 3 t!rm! u# #!2a#. S! d!1it!a'/ cu sum!#! ac+itat! "!rso a#u#ui .i cu dr!"turi#! d! "!rso a# !ridicat! .i "r!scris!. So#du# cr!ditor r!"r!'i t/ dr!"turi#! d! "!rso a# !ridicat!. 477 8,eineri din salarii datorate terilor: 8i ! !*id! 4a r!4i !ri#or di sa#arii datorat! t!r4i#or0 cum ar $iH rat!0 c+irii0 "o"riri0 "! siia#im! tar!. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! r!4i ut! d! #a sa#aria4i0 datorat! t!r4i#or. S! d!1it!a'/ cu sum!#! ac+itat! t!r4i#or. So#du# cr!ditor r!"r!'i t/ sum!#! r!4i ut!0 datorat! t!r4i#or. 47"5 8Alte datorii n le=t r c personal l: 8i ! !*id! 4a a#tor datorii 3 #!2/tur/ cu "!rso a#u#0 cum ar $iH 2ara 4ii 2!stio ar!r!4i ut!0 i d!m i'a4ii#! "! tru co c!dii#! d! odi+ / !!$!ctuat! .i a#t! sum! "! tru car! u s&au3 tocmit stat! d! sa#arii. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu a#t! sum! datorat! "!rso a#u#ui. S! d!1it!a'/ cu sum!#! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ a#t! sum! datorat! "!rso a#u#ui. 47"7 8 Alte creane n le=t r c personal l: 8i ! !*id! 4a a#tor cr!a 4! 3 #!2/tur/ cu "!rso a#u#0 cum ar $iH cota "art! di *a#oar!a!c+i"am! tu#ui d! #ucru su"ortat/ d! "!rso a#0 im"uta4ii c+irii0 sum! acordat! .i !justi$icat! .ia#t! d!1it!. Du"/ co 4i utu# !co omic0 !st! u co t d! cr!a 4!0 iar du"/ $u c4ia co ta1i#/0 u co t d! acti*.
S! d!1it!a'/ cu sum!#! r!"r!'! t; d cr!a 4! $a4/ d! "!rso a#. S! cr!dit!a'/ cu sum!#! 3 casat! sau r!4i ut! d! #a "!rso a#. So#du# d!1itor r!"r!'i t/ cr!a 4! $a4/ d! "!rso a#.Co ta1i#itat!a si t!tic/ a d!co t/ri#or cu 1u2!t!#! d! asi2ur/ri .i "rot!c4i! socia#/ s!r!a#i'!a'/ cu ajutoru# 2ru"!i (3 FAsi2ur/ri socia#!0 "rot!c4ia socia#/ .i co turi asimi#at!G0 car!cu"ri d! urm/toar!#! co turiH 4;5 8Asi= rri sociale:E s! d!s$/.oar/ "! urm/toar!#! co turi d! 2radu# IIH 4;55 8Contrib ia nitii la asi= rrile sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia u it/4ii #a asi2ur/ri#! socia#!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#! .i cu sum!#! datorat! "!rso a#u#ui car! s! su"ort/ di 1u2!tu# asi2ur/ri#or socia#!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#!. Not/H - ca'u# 3 car! sum!#! datorat! "!rso a#u#ui d!"/.!sc co tri1u4ia u it/4ii #a 1u2!tu# asi2ur/ri#or socia#!0 di$!r! 4a urm; d a $i r!cu"!rat/ d! #a ac!sta0 so#du# co tu#ui(311"oat! $i t!m"orar d!1itor0 3 ac!st ca' co tu# r!s"!cti* *a $u c4io a ca u co t 1i$u c4io a#. 4;57 8Contrib ia personal l i la asi= rrile sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia "!rso a#u#ui #a asi2ur/ri#! socia#!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#! 4;5; 8Contrib ia an=a<ator l i pentr asi= rrile sociale de sntate: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia u it/4ii #a asi2ur/ri#! socia#! d! s/ /tat!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#! d! s/ /tat!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#! d! s/ /tat! 4;75 8Contrib ia nitii la &ond l de $o!a<: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! datorat! d! u itat! "! tru co stituir!a $o du#ui d! .omaj. S! d!1it!a'/ cu sum!#! *irat!0 r!"r!'! t; d co tri1u4ia u it/4ii #a $o du# d! .omaj. So#du# cr!ditor co stitui! $o du# d! .omaj datorat. 4;77 8Contrib ia personal l i la &ond l de $o!a<: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! datorat! d! "!rso a# "! tru co stituir!a $o du#ui d! .omaj. S! d!1it!a'/ cu sum!#! *irat!0 r!"r!'! t; d co tri1u4ia "!rso a#u#ui #a $o du# d! .omaj. So#du# cr!ditor co stitui! $o du# d! .omaj datorat.
4;"5 8Alte datorii sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! "ri*i d ajutoar! mat!ria#! ac+itat! 3 "#us "!rso a#u#ui. S! d!1it!a'/ cu sum!#! *irat! asi2ur/ri#or socia#!. So#du# cr!ditor r!"r!'i t/ a#t! datorii socia#!. 4;"7 8Alte creane sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! cr!a 4!0 iar du"/ $u c4ia co ta1i#/0 u co t d!acti*. S! d!1it!a'/ cu sum!#! cu*! it! "!rso a#u#ui su1 $orm/ d! ajutoar! mat!ria#!0 car!urm!a'/ a s! 3 casa d! #a 1u2!tu# d! asi2ur/ri socia#!. S! cr!dit!a'/ cu sum!#! 3 casat! d! #a 1u2!tu# d! asi2ur/ri socia#!. So#du# cr!ditor r!"r!'i t/ a#t! cr!a 4! socia#!. A#t! co turi s"!ci$ic!0 uti#i'at! "! tru 3 r!2istrar!a o"!ra4ii#or "ri*i d sa#arii#!0asi2u r/ri#! .i "rot!c4ia socia#/H ((( FIm"o'itu# "! *! ituri d! atura sa#arii#or G0 B(1FC+!#tui!#icu sa#arii#! "!rso a#u#uiG0 B(A1FCo tri1u4ia u it/4ii #a asi2ur/ri#! socia#!G0 B(A2 FCo tri1u4iau it/4ii "! tru ajutoru# d! .omajG0 B(A3 FCo tri1u4ia a 2ajatoru#ui "! tru asi2ur/ri#! socia#! d!s/ /tat!G0 B(A= FA#t! c+!#tui!#i "ri*i d asi2ur/ri#! .i "rot!c4ia socia#/G. 4448*!pozit l pe venit ri de nat ra salariilor: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii $isca#!0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu im"o'itu# "! *! ituri#! d! atura sa#arii#or datorat!. S! d!1it!a'/ cu im"o'itu# *irat 1u2!tu#ui. So#du# cr!ditor !5"rim/ im"o'itu# "! *! ituri#! d! atura sa#arii#or datorat!. 4.7 DOC4>.(1. S'.C*#*C. STATUL DE SALARII S! 3 tocm!.t! 3 2 !5!m"#ar!0 #u ar0 "! s!c4ii0 at!#i!r!0 s!r*icii !tc.0 d! com"artim! tu#car! ar! ac!ast/ atri1u4i!0 "! 1a'a urm/toar!#or docum! t! d! !*id! 4/ a mu cii0 a docum! t!#or "ri*i d r!4i !ri#! #!2a#!0 #ist!#or d! a*a s c+! 'i a#0 c!rti$icat!#or m!dica#! !tc. P! truc! tra#i'ar!a #a i*!#u# u it/4ii a sa#arii#or0 s! uti#i'!a'/ ac!#!a.i $ormu#ar! d! stat! d! sa#arii.P#/4i#! $/cut! 3 cursu# #u ii0 cum su tH a*a su# c+! 'i a#0 #ic+id/ri#!0 i d!m i'a4ii#! d! co c!diu!tc.0 s! i c#ud 3 stat!#! d! sa#arii0 "! tru a cu"ri d! ast$!# 3 tr!a2a sum/ a sa#arii#or ca#cu#at! .ir!4i !ri#! #!2a#! di "!rioada d! d!co tar! r!s"!cti*/. U it/4i#! "ot s/&.i sta1i#!asc/0 dac/ !c!sit/4i#! o c!r0 o a#t/ mac+!t/ a $ormu#aru#ui0 dar car! s/ co 4i / i $orma4ii#! !c!sar! u ui!*! tua# co tro#. Statu# d! sa#arii s!r*!.t! caH
& Docum! t "! tru ca#cu#u# dr!"turi#or 1/ !.ti cu*! it! sa#aria4i#or0 "r!cum .i a#co tri1u4i!i "ri*i d "rot!c4ia socia#/ .i a a#tor datoriiI & Docum! t justi$icati* d! 3 r!2istrar! 3 co ta1i#itat!I Circu#/H & La "!rsoa !#! autori'at! s/ !5!rcit! co tro#u# $i a ciar .i s/ a"ro1! "#ata C!5!m"#aru#1DI & La casi!ria u it/4ii0 "! tru "#ata sum!#or cu*! it! C!5!m"#aru# 1DI & La com"artim! tu# $i a ciar&co ta1i#0 ca a !5/ #a !5!m"#aru# 2 a r!2istru#ui d! cas/0 "! tru 3 r!2istrar!a 3 co ta1i#itat! C!5!m"#aru# 1 3m"r!u / cu !5!m"#aru# 1 a# 1ord!rou#ui d!sa#arii !ridicat!DI & La com"artim! tu# car! a 3 tocmit stat!#! d! sa#arii C!5!m"#aru# 2D.S! ar+i*!a'/H & La com"artim! tu# $i a ciar&co ta1i#0 s!"arat d! c!#!#a#t! act! justi$icati*!C!5!m"#aru# 1DI & La com"artim! tu# car! a 3 tocmit stat!#! d! sa#arii C!5!m"#aru# 2D. STAT DE SALARII "! #u aOOOOOOO..a u#OOOOO.
CO(C)4+** S* ',O'4(.,* P! "arcursu# scri!rii ac!st! #ucr/ri a $ost !5ami at s"!ci$icu# !*id! 4!i mu cii .i a a#i'asa#arii#or uti#i'; d u !#! dat! o$!rit! d! 3 tr!"ri d!r!a SA FTum1aG. Studii d situa4ia "! tru "!rioada a a#i'at/ 3 #ucrar!0 o1s!r*/m0 c/ sa#arii#! su t ac+itat!#ucr/tori#or soci!t/4ii0 !a*; d datorii $a4/ d! "!rso a# "ri*i d r!tri1uir!a mu cii. Ac!asta3 s!am / c/ co duc/toru# .i co ta1i#u# asi2ur/ ac+itar!a #a tim" a sa#arii#or0 ca#cu#ar!a sa#arii#or $ii d !5!cutat! #a tim"0 3 r!st su t r!s"!ctat! toat! c!ri 4!#! !*id! 4!i co ta1i#!0 adic/ !st! dus/!*id! 4a tuturor docum! t!#or !c!sar!0 car! 3 t!rm! i sta1i#i4i su t "r!'! tat! or2a !#or d! co tro#0 !$!ctu; du&s! r!4i !ri#! !c!sar! C3 Fo du# Asi2ur/ri#or Socia#!0 im"o'it "! *! itD. Su tr!s"!ctat! toat! orm!#! u !i !*id! 4! cor!ct! a mu cii .i r!tri1uirii !i. E*id! 4a mu cii .ir!tri1uir!a !i asi2ur/ u co tro# o"!rati* a# ca tit/4ii .i ca#it/4ii mu cii0 a $o#osirii mij#oac!#or i c#us! 3 $o du# d! sa#arii .i "#/4i#or cu caract!r socia#. E*id! 4a mu cii .i r!tri1uirii !i r!"r!'i t/ u s!ctor car! !c!sit/ mu#t/ mu c/ .i ocu"/ o "o d!r! co sid!ra1i#/ 3 *o#umu# tota# a# #ucr/ri#or d! !*id! 4/. Ac!st s!ctor s! caract!ri'!a'/ "ri tr&u *o#um mar! d! i $orma4i! "r!#ucrat/0 *ari!tat!a di$!ritor ti"uri d! ca#cu#/ri .i r!4i !ri0com"#!5itat!a 3 d!"#i irii ca#cu#!#or "! $!#uri d! "#/4i .i rami$icar!a #or #o2ic/0 *ari!tat!adocum! t!#or i trat! .i i!.it!0 r!2#!m! tara dur/ "ri*i d t!rm! ii d! "r!#ucrar! a i $orma4i!i. - tr!"ri d!r!a a"#ic/ .i u sist!m d! "r!mi!r! a sa#aria4i#or cu oca'ii d!os!1it! .i "! trur!'u#tat! d!os!1it!. Acordar!a "r!mii#or ar! u !$!ct $a*ora1i# dac/ s! r!a#i'!a'/ "! 1a'a!*a#u/rii cor!ct! a sa#aria4i#or .i dac/ sum!#! su t s!m i$icati*!.
P! tru mu#t tim"0 ma a2!rii au cr!'ut c/ 3 2! !ra# u mu citor mu#4umit d! r!mu !ra4ia "rimit/ "! tru mu ca sa !st! .i u 1u mu citor. Cu a#t! cu*i t!0 dac/ ma a2!m! tu# ar m! 4i !to4i sa#aria4ii $!rici4i0 "!r$orma 4!#! 3 a#t! ar *! i im!diat. ,r!! sus4i !a $a"tu# c/ dac/ !5ista o "ro1#!m/ d! ca#itat! a mu cii !st! mai 1i ! ca ma a2!ru# s/&i m/r!asc/ sa#ariu# a 2ajatu#ui "! tru a m/ri satis$ac4ia ac!stuia0 d!c;t s/ discut! cu !# d!s"r! i ca"acitat!a ac!stuia d! a s!ridica #a sta dard!#! c!rut!. - ai t! d! a $i discutat/ mai 3 d!ta#iu co tro*!rsa di tr! satis$ac4i! .i "!r$orma 4a !st! !c!sar a s! su1#i ia $a"tu# c/ !5ista o su1ti#/0 dar r!a#/0 di$!r! 4a 3 tr! a $i mu#4umit .i a $i$!ricit. F!ricir!a r!'u#t/ !*! tua# di mu#4umir!0 di satis$ac4i!0 c!a di urm/ $ii d d! d!"art! maisu1ti#/ d!c;t "rima. Por i d d! #a !5"!ri! 4a acumu#at/ 3 a1ordar!a sa#arii#or "r!$!r! 4ia#! 3 mari cor"ora4ii0di$!ri4i ma a2!ri au 3 c!rcat s/ sta1i#!asc/ "ro*! i! 4a u or "ri ci"ii d! sa#ari'ar! .i s/ o$!r!0totodat/0 dir!c4ii#! d! "!r$!c4io ar! a ac!stora "! tru a $i c;t mai ad!c*at! co di4ii#or actua#! .id! "!rs"!cti*/. - co c#u'i! s! a"r!cia'/ ca u as!m! !a com"ortam! t car! 3 tr!cut !ra u umaiacc!"tat dar .i co sid!rat ca o 1u / "ractic/ d! a$ac!ri0 3 "r!'! t i $#u! 4!a'/ !$a*ora1i# "ot! 4ia#u# moti*a4io a# a# sa#ari'/rii.
2*2)*O?,A#*. 1. A. Pis#!a2 & Si t!'!H Co ta1i#itat! d! 2!stiu !0 2. A.Pis#!a2 E Si t!'! Co ta1i#itat! $i a ciara cur! ta 3. A.Pis#!a2 E Si t!'! Co ta1i#itat!a $i a ciara d! ra"ortat! (. A.Pis#!a2 E Si t!'! Co ta1i#itat!a "u1#ica A. A.Pis#!a2 & 00Dia2 odticu# Fi a ciar a# I tr!"ri d!riiG 0Editura :ATRIP RO:0 )ucur!sti2992 B. A.Pis#!a2 &00E$ici! ta Strat!2ii#or d! I #ocuir! a Ec+i"am! t!#orG0Editura LUP LI)RIP0)ucur!sti0 1@@=. ?. Codu# :u cii & L!2!a r. A3>2993&0 Artico#u# 1A(0 1AA0 1AB =. Codu# :u cii& L!2!a r. A3>2993& Artico#u# 190 110 120 1(0 1B0 3A0 =20 191.019=0 19@ @. L!2!a R: cu "ri*ir! #a sa#ari'ar!a >> :o itoru# O$icia# a# R: 2992I 19. :..rist!a 00Co ta1i#itat!a $i a ciara a i tr!"ri d!riiQG0 Editura U i*!rsitara0 )ucur!sti 299? 11. Fusaru D.0 ,+!rasim0 ..a. .0 & A"#ica4ii !co omic! 3 %isua# )a'ic .i Acc!ss0 Ed.aIII&a0 Ed.Fu da4i!iRom; ia d! :;i !0 299?I 12. Fusaru D.0 ,+!rasim Z.....a. EI $ormatic/ d! 2!stiu !0 Lim1aj! d! "ro2ramar! .i sist!m! d!2!stiu ! a 1a'!#or d! dat!0 T!st! 2ri#/0 Ed. Fu da4i!i Rom; ia d! :;i !0 )ucur!sti0 299AI 13. ,+!rasim Z0 & Pro2ramar! .i 1a'! d! dat!0 Ed. Fu da4i!i Rom; ia d! :;i !0 )ucur!sti 299AI