UNIVERSITATEA DE VEST DIN TIMISOARA

FACULTATEA DE ECONOMIE SI DE ADMINISTRARE A AFACERILOR

LUCRARE DE LICENTA
COORDONATOR STIINTIFIC
STUDENTA:



Timisoara
-2009-
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UNIVERSITATEA DE VEST DIN TIMISOARA
FACULTATEA DE ECONOMIE SI DE ADMINISTRARE A AFACERILOR
SPECIALIZAREA:CONTABILITATE SI INFORMATICA DE GESTIUNE
CONTABILITATEA
REMUNERARII PERSONALULUI SI
ANALIZA UTILIZARII FORTEI DE MUNCA
COORDONATOR STIINTIFIC
Pro!U"i#!Dr! COTLET DUMITRU
STUDENTA:
Timisoara
-2009-

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3
CUPRINS
INTRODUCERE
CAPITOLUL I . DELIMITARI PRIVIND DECONTARILE CU PERSONALUL....................2
1.1. Forta de munca!m"ortanta# $a%ar!u% nom!na%# $a%ar!u% rea%....................................2
1.2. Cadru% &ur!d!c "r!'!nd $a%ar!(area...........................................................................)
1.3. Pr!nc!"!!%e $!$temu%u! de $a%ar!(are.........................................................................*
1.). Dator!!%e +ata de "er$ona%......................................................................................1,
1.,. Ca%cu%area dre"tur!%or cu'en!te an-a&at!%or $! a ret!ner!%or d!n $a%ar!!.......1/
CAPITOLUL II. OR0ANI1AREA CONTA2ILITATII DECONTARILOR CU
PERSONALUL.............................................................................................21
2.1. Or-an!(area documentat!e!...........................................................................................21
2.2. S!$temu% de contur! "r!'!nd !nre-!$trarea $a%ar!!%or
$! re+%ectare !n conta3!%!tate a decontar!%or cu "er$ona%u%..............................................24
2.2.1. E'!denta $! conta3!%!tatea decontar!%or cu "er$ona%u%............................................24
2.2.2. Conta3!%!tatea contr!3ut!!%or $oc!etat!!...................................................................3)
2.2.3. C5e%tu!e%!%e cu "er$ona%u%#a$!-urar!%e $! "rotect!a $oc!a%a.....................................3*
CAPITOLUL III . CONTA2ILITATEACONTRI2UTIILOR INTREPRINDERII...................)1
3.1. Contr!3ut!a %a a$!-urar!%e $oc!a%e..................................................................................)1
3.2. Contr!3ut!a %a a$!-urar!%e $oc!a%e de $anatate.............................................................. )3
3.3. Contr!3ut!a %a 3u-etu% a$!-urar!%or "entru $oma&..........................................................),
CAPITOLUL IV. STUDIU DE CA1 PRIVIND REMUNERAREA PERSONALULUI SI
ANALI1A UTILI1ARII FORTEI DE MUNCA LA S.C. SPRESA S.R.L.................................)*
).1. Pre(entarea $oc!etat!! S.C. SPRESA S.R.L..................................................................)*
).2. Stud!u de ca( %a S.C. SPRESA S.R.L...........................................................................)*
).3. Ana%!(a ut%!(ar!! +orte! de munca %a S.C. SPRESA S.R.L............................................,1

CONCLU1II SI PROPUNERI.....................................................................................................46
2I2LIO0RAFIE...........................................................................................................................42
ANE7E..........................................................................................................................................43
)
INTRODUCERE
Potr!'!t Le-!! Conta3!%!tat!! *281//1 o3%!-at!a or-an!(ar!! $! conducer!! conta3!%!tat!!
"ro"r!! re'!ne9 re-!!%or autonome# $oc!etat!%or comerc!a%e# !n$t!tut!!%or "u3%!ce# un!tat!!%or
coo"erat!$te a$oc!at!!%or $! ce%or%a%te "er$oane &ur!d!ce# "recum $! "er$oane%or +!(!ce care au
ca%!tate de comerc!ant. :con+orm art .1;
Lucrarea de d!"%oma cu"r!nde ma! mu%te ca"!to%e $! anume9 De%!m!tar! "r!'!nd
decontar!%e cu "er$ona%u%< Or-an!(area conta3!%!tat!! decontar!%or cu "er$ona%u% < Conta3!%!tatea
contr!3ut!!%or !ntre"r!nder!!< Stud!u de ca( "r!'!nd ca%cu%u% $a%ar!!%or $! contr!3ut!!%or a+erente.
Intre un!tat!%e econom!ce $! an-a&at!! $a! $e !nc5e!e un contract $oc!a%# "r!n care "er$ona%u%
$e o3%!-a $a de$+a$oare act!'!tat!%e# munc!%e $t!"u%ate !n -enera% "r!n contract# !ar "e de a%ta "arte
a-entu% econom!c $e o3%!-a $a! remunere(e munca "re$tata.
Pr!n contract $e $ta3!%e$c dec!# !n "r!nc!"!u# dator!! "entru un!tat!%e econom!ce de a
remunera "er$ona%u% "entru munca "re$tata.
Pr!n %e-e $unt $ta3!%!te de a$emenea !n ce cond!t!! "er$ona%u% "oate 3ene+!c!a de a&utoare
mater!a%e# de cote "art! d!n "ro+!tu% rea%!(at de un!tate# care re"re(!nta $! e%e dator!! +ata de
"er$ona%.
Stran$ %e-at de ace$te dator!! +ata de "er$ona%# "e 3a(a %e-a%a $unt $ta3!%!te $! a%te o3%!-at!!
a%e un!tat!! de a $u"orta d!n "ro"r!!%e re$ur$e anum!te contr!3ut!! "entru +ormarea unor +ondur! de
a$!-urare $oc!a%a $! "rotect!e $oc!a%a# "recum $! "entru a%te $co"ur! $oc!a%e.
Conta3!%!tatea ca !n$trument "r!nc!"a% de cunoa$tere# -e$t!une $! contro% a% "atr!mon!u%u!
$! a% re(u%tate%or o3t!nute# tre3u!e $a a$!-ure9
!nre-!$trarea crono%o-!ca $! $!$temat!ca# "re%ucrarea# "u3%!carea $! "a$trarea !n+ormat!!%or
cu "r!'!re %a $!tuat!a "atr!mon!a%a $! re(u%tate%e o3t!nute atat "entru nece$!tat!%e "ro"r!! a%e
"er$oane%or am!nt!te !n art. 1 cat $! !n re%at!!%e ace$tora cu a$oc!at!! $au act!onar!!# c%!ent!!#
+urn!(or!!# 3anc!%e# or-ane%e +!$ca%e $! a%te "er$oane &ur!d!ce $! +!(!ce<
contro%u% o"erat!un!%or "atr!mon!a%e e+ectuate $! a% "rocedee%or de "re%ucrare ut!%!(ate#
"recum $! e=act!tatea date%or conta3!%e +urn!(ate<
+urn!(area !n+ormat!!%or nece$are $ta3!%!r!! "atr!mon!u%u! nat!ona%# e=ecut!e! 3u-etu%u!
"u3%!c nat!ona%# "recum $! !ntocm!r!! 3a%ante%or +!nanc!are $! a 3!%antu%u! "e an$am3%u%
econom!e! nat!ona%e.
Conta3!%!tatea $e t!ne !n %!m3a romana $! !n moneda nat!ona%a. Documente%e &u$t!+!cat!'e
care $tau %a 3a(a !nre-!$trar!! !n conta3!%!tate an-a&ea(a ra$"underea "er$oane%or care %eau
!ntocm!t# '!(at $! a"ro3at# or! !nre-!$trat !n conta3!%!tate du"a ca(.
Per$oane%e "re'a(ute %a art.1 au o3%!-at!a $a e+ectue(e !n'entar!erea -enera%a a
"atr!mon!u%u!9 %a !nce"utu% act!'!tat!!# ce% "ut!n o data "e an "e "arcur$u% +unct!onar!! $a%e< !n
ca(u% +u(!onar!! $au !ncetar!! act!'!tat!! "recum $! !n a%te $!tuat!! "re'a(ute de %e-e.
Ra$"underea "entru or-an!(area $! t!nerea conta3!%!tat!!# "otr!'!t "re'eder!%or "re(ente!
%e-!# re'!ne adm!n!$tratoru%u!# ordonatoru%u! de cred!te $au a%te! "er$oane# care au o3%!-at!a
-e$t!onar!! "atr!mon!u%u!.
,
CAPITOLUL I ! DELIMITARI PRIVIND DECONTARILE CU
PERSONALUL
$!$! For%a &' m(")a- im*or%a"%a+ sa,ari(, "omi"a,+ sa,ari(, r'a,
Factoru% de munca re"re(!nta un e%ement !n "roce$u% de creare a 3o-at!e!.
Munca e$te o act!'!tate $"ec!+!c umana# +!(!ca $!8$au !nte%ectua%a "r!n care oamen!! !$! +o%o$e$c
a"t!tud!n!%e# cuno$t!nte%e $! e="er!enta# a&utandu$e# !n ace$t $co"# de !n$trumente%e
core$"un(atoare# mo3!%u% e! +!!nd a$!-urarea 3unur!%or nece$are $at!$+acer!! tre3u!nte%or %or
!med!ate $! de "er$"ect!'a.
Munca e$te un +actor act!' $! determ!nant a% "roduct!e!# ce antrenea(a ce!%a%t! +actor! !n
'ederea o3t!ner!! de 3unur! $! $er'!c!!.
1
Munca e$te un +actor "r!mar# or!-!nar# de "roduct!e. O a$emenea a+!rmat!e e$te 'a%a3!%a
doar "entru munca $!m"%a# "entru cea com"%e=a +!!nd un +actor der!'at# re$"ect!' un 'er!ta3!%
ca"!ta% uman.
Prem!$a -enera% a +actoru%u! de munca e$te "o"u%at!a# ca o cond!t!e !nd!$"en$a3!%a a
e=!$tente! $oc!etat!! !n$a$!# $! a% caru! ro% econom!c $e concret!(ea(a !n aceea ca e$te $u"ort a%
+actoru%u! "r!mord!a% de "roduct!e# ea re"re(!nta de$t!nataru% $! con$umatoru% '!rtua% a%
re(u%tate%or or!care! act!'!tat! econom!ce.
Sa%ar!u% a +o$t !n!t!a% +o%o$!t "entru a de$emna $uma de 3an! "e care o "r!meau $o%dat!!
roman! "entru a$! cum"ara $area :$a%ar!um;# u%ter!or a "r!m!t $en$u% de 'en!t a% une! "er$oane
care munce$te "entru a%tc!ne'a# +ata de care e$te de"endenta &ur!d!c $au econom!c. In conc%u(!e
$a%ar!u% e$te de+!n!t de catre >. 0u!tton ca?'en!tu% ce remunerea(a# "ro"ort!ona% cu t!m"u% %ucrat
$au cu $arc!na e=erc!tata# "er$oana care e$te %e-ata de ut!%!(ator :"atron; de munca "r!ntrun
contract de !nc5!r!ere a $er'!c!!%or?.
C%a$!c!! econom!e! "o%!t!ce con$!derau $a%ar!u% un 'en!t ce recom"en$ea(a munca# mar!mea
ace$tu!a o$c!%and !n &uru% n!'e%u%u! natura%. Su3$tanta $a%ar!u%u! $! mar!mea %u! erau e="%!cate "r!n
ceea ce econom!$t!! c%a$!c! au num!t teor!a +ormar!! re$ur$e%or de munca. In a$emenea o"t!ca#
$a%ar!u% e$te de+!n!t ca $uma de 3an! "r!n care $e a$!-ura $tr!ctu% nece$ar "entru !n!t!erea $a%ar!u%u!
$! a +am!%!e! $a%e. Re+er!ndu$e %a acea$ta "ro3%ema# F. La$$a%%e remarca9 ?$a%ar!u% med!u nu
de"a$e$te !ntret!nerea munc!toru%u! $! re"roducerea $"ec!e!?.
In a doua &umatate a $eco%u%u! a% 7I7%ea# $t!!nta econom!ca !n an$am3%u% e! $a ru"t de
ana%!(a c%a$!ca a $a%ar!u%u!. Acea$ta $a concret!(at !n doua d!rect!!9 re'o%ut!a mar-!na%!$ta $!
de('o%tarea teor!e! mar=!$te. In conce"t!e mar=!$ta# $a%ar!u% e$te +orma "r!nc!"a%a a "rodu$u%u!
nece$ar# re$"ect!' +orma tran$+ormata a 'a%or!! +orte! de munca. Determ!narea $a%ar!u%u! re(u%ta
d!n con+runtarea d!ntre c%a$a munc!toare $! c%a$a ca"!ta%!$t!%or# acea$ta d!n urma !n$u$!ndu$!
"%u$'a%oarea.
Econom!$t! neoc%a$!c! au $u$t!nut $! au cautat $a demon$tre(e ca natura $a%ar!u%u! t!ne de
modu% de con+runtare d!ntre ce%e doua +orte a%e "!ete! munc!!9 cererea $! o+erta de munca. F!e ca
re"re(!nta co$tu% m!&%oace%or de $u3(!$tenta# +!e ca re"re(!nta e+!c!enta ca"!ta%u%u! uman $au
"roduct!'!tatea munc!!# $a%ar!u% e="r!ma un!tatea d!ntre +orte%e concurent!a%e a%e "!ete!
2
. Acea$ta
e$te o teor!e dua%!$ta# dar centrata doar "e "!ata# $a%ar!u% +!!nd ma! a%e$ un "ret.
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2ucur Ion. Econom!e Po%!t!ca# Ed!tura Un!'er$!tat!! d!n P%o!e$t!# 2664# "a-!na 46
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Marea De"re$!une Econom!ca d!n an!! @36 a! $eco%u%u! 77%ea $! re'o%ut!a AeBne$!ana au
determ!nat $c5!m3ar! de +ond "r!'!nd natura $! mar!mea $a%ar!u%u!. Sa con$tatat ca $a%ar!u% $e
ada"tea(a +oarte %ent %a d!nam!ca cerer!! $! o+erta de munca# ca ace$ta e$te "retu% ce% ma! r!-!d.
R!-!d!tatea $a%ar!u%u! $e man!+e$ta doar !n $en$u% "!erder!! ca"ac!tat!! %u! de a mod!+!ca ?!n &o$?#
nu !n$a $! ?!n $u$?. A$t+e% $a a&un$ %a conc%u(!a ca salariul nu depinde doar de jocul liber de pe
piata muncii
3
.
C.M. DeBne$ a demon$trat ca $a%ar!u% e$te ma! mu%t $au ma! "ut!n r!-!d# !ar cererea $! o+erta
de munca "ot +! e="%!cate numa! ca ?"rodu$e der!'ate? a%e "!ete! 3unur!%or de con$um "er$ona% $!
!n'e$t!t!ona%. Munca +!!nd +actor de "roduct!e# cererea $! o+erta de munca $unt determ!nate de
cererea $! o+erta de a$t+e% de 3unur!. In conc%u(!e# natura $a%ar!u%u! :!ndeo$e3! ce% rea%; re+%ecta nu
numa! con+runtarea de "e "!ata munc!!# c! $! "e cea de "e ce%e%a%te "!ete.
Natura $a%ar!u%u! $! mar!mea ace$tu!a nu decur- d!n mecan!$me%e "!ete!# c5!ar daca e$te
!m"er+ecta. Sa%ar!u% e$te determ!nat# du"a cum $"un re"re(entant!! curentu%u! de -and!re $oc!a%a#
de un an$am3%u de cond!t!! $! +actor!# "r!ntre care !n$t!tut!!%e det!n ro%u% centra%. S!nd!cate%e#
"atronate%e# !n$t!tut!!%e "u3%!ce $"ec!a%!(ate $unt +actor! determ!nat! a! +unct!onar!! "!ete! munc!! $!
determ!nar!! $a%ar!u%u!. Pro3%eme%e "r!'!nd munca $! $a%ar!u% nu $unt# !n acea$ta '!(!une# doar
"ro3%eme econom!ce# e%e !m"%!cand deo"otr!'a a$"ecte $oc!o%o-!ce# &ur!d!ce# "o%!t!ce $!
"$!5o%o-!ce. In ace$t conte=t !nter'!n o $eama de "roce$e $! termen! "recum contractu% de munca#
ne-oc!erea co%ect!'a# $e-mentarea "!ete! munc!! etc.
Teor!a dua%!$ta a $a%ar!u%u! $! a mar!m!! $a%e re+%ecta $!tuat!a rea%a de neconte$tat a
determ!nar!! $a%ar!u%u!# concom!tent# "r!n co$tu% +orte! de munca $! "roduct!'!tatea mar-!na%a a
munc!!. Cuantumu% o3!$nu!t a% $a%ar!u%u! de"!nde de contactu% +acut !ntre ce%e doua +orte a%e
"!ete! munc!!# a%e caror !ntere$e nu $unt catu$! de "ut!n !dent!ce. Munc!tor!! 'or $a o3t!na cat ma!
mu%t# !ar "atron!! $a dea cat ma! "ut!n "o$!3!%.
Sa%ar!u% tre3u!e $! "oate +! e="%!cat atat "e 3a(a cond!t!!%or de +ormare a o+erte! de munca $!
de +ormare a cerer!! de munca# ad!ca "e 3a(a teor!e! +unct!ona%econom!c !n care +unct!onea(a
"!ata munc!!# !nc%u$!' !n 3a(a ro%u%u! !n$t!tut!!%or $! or-an!(at!!%or e=!$tente.
Sa%ar!u%
-
e$te 'en!tu% "r!n care $e remunerea(a munca $a%ar!ata !n !ntre"r!nder! $!
adm!n!$trat!!. E% nu e$te o remunerat!e oarecare a munc!!# c! numa! un mod +oarte $"ec!a% de
recom"en$are# anume "retu% une! munc!! !nc5!r!ate $! !ntre3u!ntate de un !ntre"r!n(ator# de un
a-ent econom!c ut!%!(ator "e 3a(a de contract.
Pr!n com3!narea $a%ar!u%u! 'en!t cu cea a $a%ar!u%u! co$t# "e +unda%u% $a%ar!u%u! "ret# au
+o$t creat! $! $e +o%o$e$c numero$! termen! der!'at! cum $unt9 $a%ar!u% de 3a(a# $a%ar!u% 3rut#
$a%ar!u% net# $a%ar!u% co%ect!'# $a%ar!u% m!n!m -arantat :de cre$tere; etc.
Salariul direct e="r!ma remunerat!a e+ect!'a "r!m!ta de $a%ar!at core$"un(ator cu cant!tatea
de munca "re$tata $! cu e+ecte%e e!< e$te +ormat d!n $a%ar!u% net $! d!n $ume%e ce $e cu'!n
$a%ar!atu%u! dre"t conced!u% %e-a% $! a% 13%ea $a%ar!u :e'entua%;.
Salariul indirect +ract!une a $a%ar!u%u! co$t# care e$te "%at!ta +am!%!e! $a%ar!atu%u! !n +unct!e
de a%te cr!ter!! decat con$umu% e+ect!' de munca.
Salariul de baza, acea +orma a $a%ar!u%u! 'en!t# care# teoret!c# $e determ!na !n +unct!e de
$a%ar!u% m!n!m rea%. Pract!c e% $e ca%cu%ea(a "r!n !nmu%t!rea $a%ar!u%u! :tar!+u%u!; orar ne-oc!at cu
numaru% de ore %ucrate !ntro %una :$au a%t $e-ment de t!m";.
Salariul brut con$ta d!n $ume%e ce e="r!ma $a%ar!u% de 3a(a $! toate adao$ur!%e $a%ar!a%e
:'en!tur! 3rute de munca;.
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2ucur Ion. Econom!e Po%!t!ca# Ed!tura Un!'er$!tat!! d!n P%o!e$t!# 2664# "a-!na 43
)
La(ar Corne%# Cur$ F!nante Pu3%!ce# "a-.2,
E
Salariul net re(u%ta d!n ce% 3rut du"a ce $e $cad ret!ner!%e o3%!-ator!! con+orm %e-!!.
Salariul colectiv e$te atr!3u!t !n mod -%o3a% tuturor $a%ar!at!%or une! !ntre"r!nder!# ca
"art!c!"are %a re(u%tate%e ace$te!a :%a 3ene+!c!!; $au "r!n d!+er!te +ac!%!tat!
,
.
Salariul minim :de cre$tere# -arantat; $a%ar!u% +!=at "e ca%e %e-a%!! "entru a -aranta
$a%ar!at!%or d!n cate-or!!%e da+a'or!(ate un 'en!t care $a! core$"unda m!n!mu% de $u3(!$tenta#
m!n!m determ!nat !n ra"ort cu med!u% $oc!a% dat. Ace$ta a +o$t conce"ut ca un $a%ar!u m!n!m de
cre$tere !n ra"ort de $a%ar!!%e med!! a%e %ucrator!%or !ndu$tr!a%! tocma! "entru a $e e'!ta a"ar!t!a $!
am"%!+!carea unu! deca%a& !n ra"ort cu $a%ar!u% med!u orar a% $a%ar!at!%or.
Sa%ar!u% e$te "r!'!t $u3 doua a$"ecte9
a; salariul nominal care re"re(!nta $uma de 3an! "r!m!ta de %ucrator# !n $c5!m3u% +orte! $a%e de
munc!!<
3; salariul real e$te cant!tatea de 3unur! $! $er'!c!! care "oate +! cum"arata# %a un moment dat
cu $a%ar!u% nom!na%
4
.
Mar!mea $a%ar!u%u! nom!na% de"!nde de 'a%oarea +orte! de munc!!# de e'o%ut!a $!tuat!e!
econom!ce $! de "o%!t!ca de $a%ar!(are.
In ceea ce "r!'e$te $a%ar!u% rea%# ace$ta de"!nde de $a%ar!u% nom!na%# de "retur!%e mar+ur!%or $!
a tar!+e%or "entru $er'!c!!# de "uterea de cum"arare a 3an!%or $! de re'end!car!%e ce%or ce munce$c.
$!2! Ca&r(, .(ri&i) *ri#i"& sa,ari/ar'a
P!ata +orte! de munca e$te o "!ata !m"er+ecta# $e-mentata# r!-!da $! +ra-!%a# cu un "utern!c
"otent!a% e="%o(!'. De aceea Con$t!tut!a Roman!e! "re'ede ca $a%ar!at!! au dre"tu% %a a$oc!ere !n
$!nd!cate :art. )6;# dre"tu% %a "rotect!a munc!! :art. )1;# dre"tu% %a a$!-urar!%e $oc!a%e :art. 3);#
dre"tu% %a -re'a :art.)3;.
Actua%u% $!$tem de $a%ar!(are d!n Roman!a a +o$t %e-!+erat "r!n Le-ea nr.,3 d!n 2).61.2663
F Codu% Munc!! "u3%!cata !n Mon!toru% O+!c!a% nr.E2 d!n , +e3ruar!e 2663 mod!+!cat $!
com"%etat "r!n Le-ea 3E18266, "u3%!cata !n Mon!toru% O+!c!a% nr.11)E81/.12.266, "entru
a"ro3area O.U.0.nr.4,8266,.
Ace$t $!$tem de $a%ar!(are $e 3a(ea(a "e contractu% !nd!'!dua% de munca# "e care G%
con$!dera !('oru% "r!nc!"a% a% ra"ortu%u! de munca $! mode%u% cadru a"ro3at "r!n Ord!nu% nr.4)
d!n 2*.62.2663# mod!+!cat "r!n Ord!nu% nr.E4811.63.2663.
0ru"u% amer!can de con$u%tare "entru 2u$!ne$$ Pract!ce de+!ne$te $a%ar!u% ca 9Ho
recom"en$a acordata +!ecaru! an-a&at !n $c5!m3u% contr!3ut!e! $a%e %a $ucce$u% +!rme!H # !n t!m" ce
de+!n!t!a romanea$ca "une accent "e e+ortu% ce tre3u!e recom"en$at# cea amer!cana "rec!(ea(a ca
numa! re(u%tate%e $e recom"en$ea(a.
Pre(entare $ucc!nta a Codu%u! Munc!! "r!'!nd $a%ar!(area9
In "r!ma "arte a ace$te! %e-! $e "re'ede ca Ipentru munca prestata in baza contractului
individual de munca , fiecare salariat are dreptul la un salariu exprimat in bani.
Sa%ar!u% cu"r!nde9 $a%ar!u% de 3a(a# !ndemn!(at!!%e# $"orur!%e $! a%te adao$ur! .
,
2ucur Ion. Econom!e Po%!t!ca# Ed!tura Un!'er$!tat!! d!n P%o!e$t!# 2664# "a-!na 166162
4
Do3rota N# C!ucur D# Co$a M# Enac5e C# 0a'r!%a I# 05!ta P.T.# 0o-oneata C# Po"e$cu C $! co%a3orator!!#
Econom!e# Ed!t!a a Va# Ed!tura Econom!ca 2ucure$t!# 2666# "a-!na 222
*
Sa%ar!u% de 3a(a $e $ta3!%e$te "entru +!ecare $a%ar!at !n ra"ort cu ca%!+!carea# !m"ortanta#
com"%e=!tatea %ucrar!%or ce re'!n "o$tu%u! !n care e$te !ncadrat# cu "re-at!rea $! com"etenta
"ro+e$!ona%a.
Se "ot "ract!ca ma! mu%te +orme de $a%ar!(are9
J $a%ar!(area !n re-!e $au du"a t!m"
Sa%ar!(area !n re-!e $au du"a t!m"u% %ucrat "re$u"une $ta3!%!rea $a%ar!u%u! !n +unct!e de
t!m"u% e+ect!' %ucrat# ne"utandu$e $ta3!%! o %e-atura d!recta !ntre munca "re$tata $! re(u%tate%e
o3t!nute.
J $a%ar!(area !n acord# care "oate !m3raca una d!n +orme%e9 !n acord d!rect# !n acord "ro-re$!'#
!n acord !nd!rect# care %a randu% %or $e "ot a"%!ca !nd!'!dua% $au "ro-re$!'.
a; Sa%ar!(area !n acord d!rect # "re$u"une $ta3!%!rea $a%ar!u%u! $u3 +orma "rodu$u%u! d!ntre
norme%e de t!m" "entru %ucrar!%e# o"erat!!%e# act!'!tat!%e# "rodu$e%e e=ecutate $! tar!+u% "e
un!tate. Acordu% "oate +! !nd!'!dua% $au "ro-re$!'. Acordu% d!rect e$te modu% de
determ!nare a% $a%ar!u%u! !n +unct!e de "o$!3!%!tatea# a3!%!tatea $! e+ortu% an-a&atu%u!.
3; Sa%ar!(area !n acord !nd!rect + $e a"%!ca ace%or "er$oane care $er'e$c nem!&%oc!t ma! mu%t!
%ucrator! ce $unt "%at!t! !n acord d!rect. De$! nu "art!c!"a %a tran$+ormarea o3!ectu%u!
munc!! ace$t! an-a&at! creea(a cond!t!! de$+a$urar!! munc!! +ara !ntreru"er! "entru
munc!tor!! a+%at! !n acord d!rect.
c; Sa%ar!(area !n acord "ro-re$!' "re$u"une $t!mu%area $a%ar!at!%or "entru rea%!(area unu!
numar de "rodu$e cat ma! mare# ace$t!a +!!nd "%at!t! ma! 3!ne "entru rea%!(ar! ma! 3une. Se
$ta3!%e$te $a%ar!u% "ro-re$!' !n +unct!e de rea%!(ar!.
J $a%ar!(area "e 3a(a de tar!+e
J $a%ar!(area !n cote "rocentua%e d!n 'en!tur!%e rea%!(ate.
In ace$t ca(# "%ata $e 'a +ace !n +unct!e de 'an(ar! de "rodu$e $au de $er'!c!!# cu a$!-urarea
$a%ar!u%u! m!n!m 3rut "e tara .
J a%te +orme de $a%ar!(are $"ec!+!ce un!tat!!.
Sa%ar!!%e $e "%ate$c !na!ntea or!caror a%te o3%!-at!! 3ane$t! a%e an-a&ator!%or.
Adao$ur!%e $! $"orur!%e %a $a%ar!u% de 3a(a $e acorda !n ra"ort cu re(u%tate%e o3t!nute#
cond!t!!%e !n care !$! de$+a$oara act!'!tatea $!# du"a ca(# 'ec5!mea !n munca.
Re+er!tor %a modu% de $ta3!%!re a $a%ar!u%u! %e-ea "re'ede ca I$alariile se stabilesc prin
negocieri individuale sau/si colective intre angajator si salariati sai reprezentanti ai acestora in
raport cu forma de organizare a societatii, modul de finantare si caracterul activitatii.
D!$"o(!t!!%e tran(!tor!! $! +!na%e a%e ace$te! %e-! "re'ad ca "%ata $a%ar!u%u! $e +ace "er!od!c#
!n 3an! ce% "ut!n o data "e %una# %a data $ta3!%!ta !n contractu% !nd!'!dua% de munca $au !n
contractu% co%ect!' de munca.
P%ata $a%ar!u%u! $e "oate +ace "r!n '!rament !ntrun cont 3ancar# !n ca(u% !n care acea$ta
moda%!tate e$te "re'a(uta !n contractu% co%ect!' de munca.
Pre'eder!%e %e-!! $unt de('o%tate de contracte%e co%ect!'e de munca $!# du"a ca(# "entru
une%e cate-or!! de $a%ar!at!# de d!+er!te acte normat!'e :%e-! $! 5otarar! a%e 0u'ernu%u!;.
In +unct!e de modu% de +!nantare# $a%ar!(area $e +ace d!n $ur$e "ro"r!!# d!n $ur$e 3u-etare# tota%e
$au "art!a%e $! d!n $u3'ent!!.
Adao$ur!%e $! $"orur!%e %a $a%ar!u con$t!tu!e "artea 'ar!a3!%a a $a%ar!u%u! $! $e acorda numa!
"entru9 "er+ormante deo$e3!te a%e $a%ar!atu%u!# munca "re$tata !n cond!t!! -re%e# re(u%tate
!m"ortante "entru !ntre"r!ndere# %o!a%!tate $ta3!%!ta !n munca :'ec5!me;.
Potr!'!t art.1,, d!n Codu% munc!!# $a%ar!u% cu"r!nde9
$a%ar!u% de 3a(a
/
!ndemn!(at!!%e
adao$ur! %a $a%ar!u% de 3a(a
$"orur! %a $a%ar!u% de 3a(a
Sa%ar!u% de 3a(a e$te "artea "r!nc!"a%a a $a%ar!u%u! tota% ce $e cu'!ne an-a&atu%u! "entru
munca "re$tata con+orm "re-at!r!! "e care o are !ntrun anum!t %oc de munca.
In teme!u% Le-!! ,382663 art.1,/ a%!n.3 com"%etata cu Le-ea 3E18266, $a%ar!u% de 3a(a nu
tre3u!e $a +!e $u3 n!'e%u% $a%ar!u%u! de 3a(a m!n!m 3rut "e tara# "entru un "ro-ram com"%et de
%ucru de 1E6 de ore !n med!e "e %una. Sa%ar!u% de 3a(a m!n!m 3rut "e tara $e $ta3!%e$te "er!od!c.
Sa%ar!!%e tar!+are $au (!%n!ce $e $ta3!%e$c de con$!%!!%e de adm!n!$trat!e "e 3a(a tar!+e%or
%unare $! a re-!mu%u! de %ucru.
Sa%ar!u% $e "%ate$te %a !nter'a%e de ma=!m o %una# ceea ce a$!-ura o $ta3!%!tate a 'en!tur!%or
an-a&at!%or. Le-ea nu !nter(!ce "%ata $a%ar!u%u! cu o +rec'enta ma! m!ca# $a%ar!u% "utand +! "%at!t !n
ma! mu%te rate !n cur$u% %un!!. Totodata# "entru a nu datora ma&orar! de !ntar(!ere# $e recomanda
"%ata %!c5!dar!! "ana "e 1, a%e %un!! urmatoare.
S!$temu% de $"orur! %a $a%ar!u% de 3a(a e$te +ormat d!n9
$"orur! "entru cond!t!! deo$e3!te de munca cum $unt $"orur! "entru cond!t!! -re%e#
"er!cu%oa$e $au noc!'e de munca<
$"orur!%e "entru ore%e %ucrate $u"%!mentar "e$te "ro-ramu% norma% de %ucru $! %ucru% !n
(!%e %!3ere $! $ar3ator! %e-a%e<
$"or "entru 'ec5!me !n munca<
$"or "entru %ucru% !n t!m"u% no"t!!<
$"or de $ant!er<
$"or "entru e=erc!tarea une! +unct!! $u"%!mentare<
a%te $"orur! !n +unct!e de cond!t!!%e concrete de munca :$"or de !(o%are# $"or "entru
+o%o$!rea une! %!m3! $tra!ne ;
Pr!n contractu% co%ect!' de munca $e "oate $ta3!%! $! acordarea I$"oru%u! de +!de%!tate +ata de
!ntre"r!ndereH !n +unct!e de 'ec5!mea !n aceea$! un!tate $! de re(u%tate%e o3t!nute !n munca.
Ca adao$ur! %a $a%ar!u% de 3a(a $unt con$!derate9
adao$u% de acord<
"rem!!%e acordate d!n +ondu% de "rem!ere# con$t!tu!t "e $eama +ondu%u! de $a%ar!!<
cota"arte d!n "ro+!t ce $e re"art!(ea(a $a%ar!at!%or<
a%te adao$ur!.
Pe %an-a $a%ar!!# an-a&at!! 3ene+!c!a(a $! de a%te dre"tur! de "er$ona% acordate "e 3a(a
norme%or %e-a%e $! norme%or "ro"r!! de munca cum $unt9
!ndemn!(at!! "entru conced!u% de od!5na<
$t!mu%ente $! "rem!! care $e "%ate$c d!n +ondu% de $a%ar!!<
!ndemn!(at!! de a$!-urar! $oc!a%e $u"ortate de un!tat! d!n +ondu% de $a%ar!! $au d!n 3u-etu%
a$!-urar!%or $oc!a%e de $anatate # d!n +ondu% de a$!-urar! "entru acc!dente de munca $! 3o%!
"ro+e$!ona%e
a%te dre"tur! de "er$ona%<
Le-ea nr. ,3 82663 d!n Codu% munc!! de+!ne$te 9
o Co"%ra)%(, i"&i#i&(a, &' m(")a
16
Contractu% !nd!'!dua% de munca e$te contractua% !n teme!u% caru!a o "er$oana +!(!ca#
denum!ta $a%ar!at# $e o3%!-a $a "re$te(e munca "entru $! $u3 autor!tatea unu! an-a&ator# "er$oana
+!(!ca $au &ur!d!ca# !n $c5!m3u% une! remunerat!! denum!te $a%ar!u.
Contractu% !nd!'!dua% de munca $e !nc5e!e "e durata nedeterm!nata. Pr!n e=ce"t!e#
contractu% !nd!'!dua% de munca $e "oate !nc5e!a $! "e durata determ!nata# !n cond!t!!%e e="re$
"re'a(ute de %e-e.
Per$oana +!(!ca do3ande$te ca"ac!tate de munca %a !m"%!n!rea 'ar$te! de 14 an!. Per$oana
+!(!ca "oate !nc5e!a un contract de munca !n ca%!tate de $a%ar!at $! %a !m"%!n!rea 'ar$te! de 1, an!#
cu acordu% "ar!nt!%or $au a% re"re(entant!%or %e-a%!# "entru act!'!tat! "otr!'!te cu de('o%tarea +!(!ca#
a"t!tud!n!%e $! cuno$t!nte%e $a%e# daca a$t+e% nu !! $unt "er!c%!tate $anatatea# de('o%tarea $!
"re-at!rea "ro+e$!ona%a. Incadrarea !n munca a "er$oane%or $u3 'ar$ta de 1, an! e$te !nter(!$a#de
a$emenea $! !ncadrarea !n munca a "er$oane%or "u$e $u3 !nterd!ct!e &udecatorea$ca e$te !nter(!$a.
Anter!or !nc5e!er!! $au mod!+!car!! contractu%u! !nd!'!dua% de munca# an-a&atoru% are
o3%!-at!a de a !n+orma "er$oana $e%ectata !n 'ederea an-a&ar!! or!# du"a ca(# $a%ar!atu%# cu "r!'!re
%a c%au(e%e e$ent!a%e "e care !ntent!onea(a $a %e !n$cr!e !n contract $au $a %e mod!+!ce#ace$ta are de
a$emenea o3%!-at!a de !n+ormare a "er$oane! $e%ectate !n 'ederea an-a&ar!! $au a $a%ar!atu%u! $e
con$!dera !nde"%!n!ta de catre an-a&ator %a momentu% $emnar!! contractu%u! !nd!'!dua% de munca
$au a actu%u! ad!t!ona%# du"a ca(. Per$oana $e%ectata !n 'ederea an-a&ar!! or! $a%ar!atu%# du"a ca(#
'a +! !n+ormata cu "r!'!re %a ce% "ut!n urmatoare%e e%emente9
!dent!tatea "art!%or<
%ocu% de munca $au# !n %!"$a unu! %oc de munca +!=# "o$!3!%!tatea ca $a%ar!atu% $a muncea$ca !n
d!'er$e %ocur!<
$ed!u% $au# du"a ca(# dom!c!%!u% an-a&atoru%u!<
+unct!a8ocu"at!a con+orm $"ec!+!cat!e! C%a$!+!car!! ocu"at!!%or d!n Roman!a $au a%tor acte
normat!'e $! atr!3ut!!%e "o$tu%u!<
r!$cur!%e $"ec!+!ce "o$tu%u!<
data de %a care contractu% urmea(a $a !$! "roduca e+ecte%e<
!n ca(u% unu! contract de munca "e durata determ!nata $au a% unu! contract de munca
tem"orara# durata ace$tora<
durata conced!u%u! de od!5na %a care $a%ar!atu% are dre"tu%<
cond!t!!%e de acordare a "rea'!(u%u! de catre "art!%e contractante $! durata ace$tu!a<
$a%ar!u% "e 3a(a# a%te e%emente con$t!tut!'e a%e 'en!tur!%or $a%ar!a%e# "recum $! "er!od!c!tatea
"%at!! $a%ar!u%u! %a care $a%ar!atu% are dre"tu%<
durata norma%a a munc!!# e="r!mata !n ore8(! $! ore8$a"tamana<
!nd!carea contractu%u! co%ect!' de munca ce re-%ementea(a cond!t!!%e de munca a%e $a%ar!atu%u!<
durata "er!oade! de "ro3a<
o Co"%ra)%(, )o,')%i# &' m(")a
Contractu% co%ect!' de munca e$te con'ent!a !nc5e!ata !n +orma $cr!$a !ntre an-a&ator $au
or-an!(at!a "atrona%a# de o "arte# $! $a%ar!at!# re"re(entat! "r!n $!nd!cate or! !n a%t mod "re'a(ut de
%e-e# de cea%a%ta "arte# "r!n care $e $ta3!%e$c c%au(e "r!'!nd cond!t!!%e de munca# $a%ar!(area#
"recum $! a%te dre"tur! $! o3%!-at!! ce decur- d!n ra"ortur!%e de munca.
Ne-oc!erea co%ect!'a e$te o3%!-ator!e# cu e=ce"t!a ca(u%u! !n care an-a&atoru% are !ncadrat!
ma! "ut!n de 21 de $a%ar!at!.
La ne-oc!erea c%au(e%or $! %a !nc5e!erea contracte%or co%ect!'e de muncK "art!%e $unt e-a%e
$! %!3ere.
11
C%au(e%e contracte%or co%ect!'e de munca "roduc e+ecte du"a cum urmea(a9
"entru tot! $a%ar!at!! an-a&atoru%u!# !n ca(u% contracte%or co%ect!'e de munca !nc5e!ate %a ace$t
n!'e%<
"entru tot! $a%ar!at!! !ncadrat! %a an-a&ator!! care +ac "arte d!n -ru"u% de an-a&ator! "entru care
$a !nc5e!at contractu% co%ect!' de munca %a ace$t n!'e%<
"entru tot! $a%ar!at!! !ncadrat! %a tot! an-a&ator!! d!n ramura de act!'!tate "entru care $a !nc5e!at
contractu% co%ect!' de munca %a ace$t n!'e%<
"entru tot! $a%ar!at!! !ncadrat! %a tot! an-a&ator!! d!n tara# !n ca(u% contractu%u! co%ect!' de munca
%a n!'e% nat!ona%.
Contractu% co%ect!' de munca $e !nc5e!e "e o "er!oada determ!nata# care nu "oate +! ma!
m!ca de 12 %un!# $au "e durata une! %ucrKr! determ!nate# e=ecutarea contractu%u! +!!nd o3%!-ator!e
"entru "art!%e !m"%!cate.
Contractu% co%ect!' de munca !ncetea(a9
a; %a !m"%!n!rea termenu%u! $au %a term!narea %ucrar!! "entru care a +o$t !nc5e!at# daca "art!%e nu
con'!n "re%un-!rea a"%!car!! ace$tu!a<
3; %a data d!(o%'ar!! $au %!c5!dar!! &ud!c!are a an-a&atoru%u!<
c; "r!n acordu% "art!%or.
$!0! Pri")i*ii,' sis%'m(,(i &' sa,ari/ar'
A$emenea or!caru! $!$tem# or!caru! an$am3%u $! or!care! !n$t!tut!! &ur!d!ce# $!$temu% de
$a%ar!(are !n Roman!a are "ro"r!!%e $a%e coordonate# "ro"r!!%e $a%e "r!nc!"!!. Ace$te "r!nc!"!!
re"re(!nta# "e de o "arte# norme%e $! "ract!c!%e d!n domen!!%e $a%ar!(ar!!# !ar "e de a%ta "arte# e%e
con$t!tu!e ade'arate &a%oane !n a"%!carea $! !nter"retarea %e-!$%at!e! !n mater!e $! !n $o%ut!onarea
e'entua%e%or d!+erente $! con+%!cte. Cat "r!'e$te numaru% $! cont!nutu% ace$tor "r!nc!"!!# o"!n!!%e
$"ec!a%!$t!%or d!+era# acea$ta $!tuat!e +!!nd e="%!ca3!%a !n conte=tu% !n care cadru% %e-!$%at!' a%
$!$temu%u! de $a%ar!(are e$te !nca necon$o%!dat# cuno$cand o e'o%ut!e d!nam!cK $! de$tu% de
$!nuoa$a.
A$t+e% !ntro %ucrare $e d!$t!n- $a$e "r!nc!"!!9 %a munca e-a%a $a%ar!u e-a%< $a%ar!(area $e
d!+erent!a(K !n ra"ort cu +unct!a :me$er!a; !nde"%!n!ta< $a%ar!(area e$te d!+erent!ata du"a cant!tatea
$! ca%!tatea munc!!< $a%ar!(area e$te !n ra"ort cu cond!t!!%e de munca< caracteru% con+!dent!a% a%
$a%ar!u%u!.
In una d!n "r!me%e %ucrar! con$acrate du"a Re'o%ut!e e=am!nar!! nou%u! $!$tem de
$a%ar!(are# $unt e'!dent!ate# de acea$tK data# "atru "r!nc!"!!9 co!ntere$area +!ecaru! $a%ar!at %a
$"or!rea e+!c!ente! econom!ce a act!'!tat!! !nd!'!dua%e "r!ntro rea%a mot!'at!e a munc!!< $ta3!%!rea
$!$temu%u! de $a%ar!(are "r!n ne-oc!er! co%ect!'e< cre$terea "onder!! "art!! 'ar!a3!%e !n tota%u%
'en!tur!%or d!n $a%ar!!< a$!-urarea "rotect!e! $oc!a%e a $a%ar!at!%or. A%t! autor! $unt de "arere ca
ace$te "r!nc!"!! ar "utea +! $!$temat!(ate a$t+e%9 %a munca e-a%a# $a%ar!u e-a%< d!+erent!erea
$a%ar!!%or !n ra"ort cu n!'e%u% $tud!!%or# +unct!e! !nde"%!n!te $! cond!t!!%e de munca# cant!tatea $!
ca%!tatea munc!! $! 'ec5!mea !n munca< a3$enta# de re-u%a# a or!caror "%a+onar! "r!n %e-e a
$a%ar!!%or %a n!'e%u% %or $u"er!or< $ta3!%!rea# de re-u%a a $!$temu%u! de $a%ar!(are $! a $a%ar!!%or# !n
mod concret# "r!n ne-oc!ere $! !nd!'!dua%a. La o ana%!(a atenta $e "oate con$tata ca# $u3 a$"ect
-%o3a%# "r!nc!"!!%e "re(entate $unt con&u-ate# deo$e3!ndu$e# ma! a%e$# "r!n re%e'area unor nuante
12
no!# "r!n a3ordar! d!+er!te. Su3 a$"ect $t!!nt!+!c $! "ract!c# toate $unt ut!%e# "ert!nente $! re%e'ante
!n rea%!(area +unct!!%or $"ec!+!ce unor "r!nc!"!! +undamenta%e.
Cu "r!'!re %a ace$t $u3!ect# a"rec!em ca e$te !ntere$ant $a "re(entam $! un "unct de 'edere
$u3%!n!at %a am!nt!tu% $!m"o(!on de %a Maa$tr!c5t. Sa $co$ aco%o !n e'!denta +a"tu% ca d!nam!ca
$a%ar!(ar!! d!n tar!%e comun!tare are ma! mu%te $!m!%!tud!n! decat d!+erente $! ca re%at!!%e $a%ar!a%e
d!n ace$te tar! urmare$c rea%!(area unu! ec5!%!3ru !ntre c!nc! m!(e ma&ore9 ec5!tare# "roduct!'!tate
e+!cac!tate# $o%!dar!tate $! %!3ertate. Toate ace$tea $e "ot con$t!tu! $! %a no!# !n o"!n!a noa$tra# !n tot
atatea "r!nc!"!! a%e $!$temu%u! de $a%ar!(are.
In ceea ce ne "r!'e$te# $ocot!m ca $!$temu% no$tru de $a%ar!(are e$te caracter!(at $! condu$
du"a urmatoare%e "r!nc!"!!9
1. "r!nc!"!u% de$centra%!(ar!! $a%ar!(ar!! $! a% %!3era%!(ar!! $a%ar!u%u!<
2. "r!nc!"!u% ne-oc!er!! $a%ar!!%or<
3. "r!nc!"!u% $a%ar!(ar!! !n +unct!e de "o$!3!%!tat!%e +!nanc!are a%e an-a&atoru%u!<
). "r!nc!"!u% $a%ar!(ar!! !n ra"ort cu "re-at!rea $! com"etenta "ro+e$!ona%a<
,. "r!nc!"!u% $a%ar!(ar!! du"a !m"ortanta munc!! $! com"%e=!tatea %ucrar!%or e+ectuate<
4. "r!nc!"!u% $a%ar!(ar!! du"a re(u%tate%e munc!!<
E. "r!nc!"!u% $a%ar!(ar!! !n ra"ort cu cond!t!!%e de munca<
*. "r!nc!"!u% $a%ar!(ar!! !n cond!t!! de "rotect!e $oc!a%a<
/. "r!nc!"!u% con+!dent!a%!tat!!.
$! Pri")i*i(, &'s)'"%ra,i/arii sa,ari/arii si a, ,i1'ra,i/arii sa,ari(,(i
Ace$t "r!nc!"!u $u3%!n!a(a e$enta tran$+ormar!! 'ec5!u%u! $!$tem de $a%ar!(are d!ntrun
an$am3%u normat!' un!c# $u"er centra%!(at# !m"erat!' $! r!-!d !ntrun $!$tem $!m"%u# de$centra%!(at
$! d!'er$!+!cat# 3a(at "e %!3era%!(area $a%ar!u%u!.
De$! ce%e doua not!un! com"onente a%e "r!nc!"!u%u! "ar a enunta aceea$! !dee $! ace%a$!
de(!derat# !n rea%!tate e%e au $emn!+!cat!! "ro"r!!# d!+er!te.
De$centra%!(area $u-erea(a# atat renuntarea %a re-%ementarea un!ca $! centra%!(ata a
$a%ar!(ar!!# cat $! tran$+eru% com"etente! de re-%ementare $! de $ta3!%!re a $a%ar!!%or# de %a n!'e%
centra% %a n!'e%ur!%e !n+er!oare# re$"ectand autonom!a dec!(!ona%a# atat !n $+era adm!n!$trat!e!
"u3%!ce $! a a%tor !n$t!tut!! "u3%!ce# cat $! !n (ona econom!cu%u! $! !n mod cate-or!c !n domen!u%
$ectoru%u! "r!'at.
L!3era%!(area $a%ar!u%u! $emn!+!ca renuntarea %a +!=area $a%ar!u%u! $! a cond!t!!%or de
mod!+!care a %u! "r!n %e-e $! $ta3!%!rea ace$tu!a du"a e=!-ente%e "!et!! munc!!# !n +unct!e de
e'o%ut!a cerer!! $! a o+erte! de +orta de munca.De$!-ur 'a%oarea ace$tu! "r!nc!"!u nu e$te n!c!
a3$o%uta a! n!c! -enera%!(ata.
Sa%ar!(area +unct!onar!%or "u3%!c! $! a a%tor cate-or!! de +unct!onar!# remunerarea ce%or care ocu"a
+unct!! de demn!tate "u3%!ca 'a ramane !n cont!nuare re-%ementata "r!n %e-e $! $u3 contro%u%
$tatu%u!. C5!ar $! !n ace$te ca(ur! !n$a e=!$ta $u+!c!ente e%emente de de$centra%!(are $! %!3era%!(are
!ncat "r!nc!"!u% enuntat !$! &u$t!+!ca e=!$tenta "e de"%!n. Su"ortu% %e-a% a% ace$tu! "r!nc!"!u !%
con$t!tu!e te=tu% con$t!tut!ona% care con$acra econom!a de "!ata# "recum $! "re'eder!%e art.1 d!n
Le-ea nr. 1)81//1# "otr!'!t carora +!ecare "er$oana are dre"tu%# "entru munca "re$tata !n
cond!t!!%e "re'a(ute !n contractu% !nd!'!dua% de munca# %a un $a%ar!u !n 3an!# con'en!t %a
!nc5e!erea contractu%u!# a$adar con'en!t de "art! $! nu "re$ta3!%!t "r!n %e-e.
2! Pri")i*i(, "'2o)i'rii sa,arii,or
13
Cu toate ca nu tot! autor!! con$!dera a$t+e%# !n ceea ce ne "r!'e$te# a"rec!em ca ne-oc!erea
$a%ar!!%or cat $! a 3a(e%or normat!'e de $ta3!%!re a ace$tora con$t!tu!e un "r!nc!"!u e$ent!a% a%
$!$temu%u! de $a%ar!(are# care der!'a# !ntrun +e% %o-!c# d!n "r!nc!"!u% de$centra%!(ar!! $!
%!3era%!(ar!! $! care &a%onea(a $!$teme%e de $a%ar!(are d!n toate tar!%e 3a(ate "e econom!a de "!ata.
Re+er!nta %e-a%a a ace$tu! "r!nc!"!u $e re-a$e$te !n "r!mu% rand !n "re'eder!%e art.3*:,; d!n
Con$t!tut!e $! a%e art.) d!n Le-ea nr.1)81//1.
A$t+e%# te=tu% con$t!tut!ona% -arantea(a dre"tu% %a ne-oc!er! co%ect!'e !n toate "ro3%eme%e
ra"ortur!%or de munca# !ar Le-ea nr.1)81//1# concret!(and ace$t dre"t# $tatuea(a a$u"ra
"r!nc!"!u%u! $ta3!%!r!! $a%ar!!%or "r!n ne-oc!er! co%ect!'e# $au du"a ca(# !nd!'!dua%e# !ntre
"er$oane%e &ur!d!ce $au +!(!ce care an-a&ea(a $! $a%ar!at! or! re"re(entant! a! ace$tora.
De a$emenea# "otr!'!t d!$"o(!t!!%or Le-!! nr.13681//4 "r!'!nd contractu% co%ect!' de
munca# ace$t contract re"re(!nta con'ent!a d!ntre "atron! $! $a%ar!at!# "r!n care $e $ta3!%e$c# !n
%!m!te%e "re'a(ute de %e-e# c%au(e%e "r!'!nd cond!t!!%e de munca# $a%ar!(area $! a%te dre"tur! $!
o3%!-aL!! ce decur- d!n ra"ortur!%e de munca. Re(u%ta# a$adar# d!n ace$te %e-!$%at!'e# ca o3!ectu%
ne-oc!er!%or co%ect!'e !% re"re(!nta re-%ementarea de "r!nc!"!u a $a%ar!(ar!! an-a&at!%or carora %e
$unt a"%!ca3!%e contracte%e co%ect!'e# !ar o3!ectu% ne-oc!er!%or !nd!'!dua%e "urtate cu "r!%e&u%
!nc5e!er!! contractu%u! !nd!'!dua% de munca e$te $ta3!%!rea concreta a $a%ar!u%u! "er$oane! !n
cau(a.
Pr!nc!"!u% ne-oc!er!! nu are n!c! e% o 'a%oare -enera% 'a%a3!%a. A$a cum re(u%ta d!n "re'eder!%e
art.):3; d!n Le-ea nr.1)81//1# de %a a"%!carea ace$tu!a +ac e=ce"t!e9
a; $a%ar!!%e "er$ona%u%u! un!tat!%or 3u-etare# care $e $ta3!%e$c de catre 0u'ern cu con$u%tarea
$!nd!cate%or# "recum $! $a%ar!!%e "er$ona%u%u! "uter!! %e-!$%at!'e# e=ecut!'e $! &udecatore$t!#
care $e $ta3!%e$c "r!n %e-e<
3; $a%ar!!%e "er$ona%u%u! re-!!%or autonome cu $"ec!+!c deo$e3!t# nom!na%!(ate de 0u'ern# care $e
$ta3!%e$c !n ace%a$! mod ca %a un!tat!%e 3u-etare<
c; $a%ar!!%e conducator!%or de $oc!etat! comerc!a%e $! re-!! autonome# care $e $ta3!%e$c de catre
or-ane%e !m"utern!c!te $a numea$ca ace$te "er$oane.
La ace$te e=ce"t!! "re'a(ute de Le-ea nr.1)81//1# tre3u!e adau-ate $! a%te%e# re(u%tate d!n
a%te acte normat!'e9 ne re+er!m# !n "r!mu% rand# %a $a%ar!(area unor or-an!$me con$t!tut!ona%e cu
caracter autonom $au a unor !n$t!tut!! autonome !n+!!ntate "r!n %e-e# cum $unt9 Curtea
Con$t!tut!ona%a# Curtea de Contur!# A'ocatu% Po"oru%u!# Con$!%!u% %e-!$%at!' Fd!n "r!ma cate-or!e
# Con$!%!u% Nat!ona% a% Aud!o'!(ua%u%u!# Con$!%!u% Concurente!# Con$!%!u% de Va%or! Mo3!%!are
etc.#d!n cea de a doua.
Tre3u!e totu$! remarcat ca n!c! ace$te e=ce"t!! nu $unt $coa$e com"%et de $u3 !n+%uenta
"r!nc!"!u%u! ne-oc!er!! $! a re(u%tate%or $a%e. Se cu'!ne !n ace$t $en$ $a ment!onam ca !n$u$! te=tu%
de e=ce"tare a% Le-!! nr.1)81//1 +ace "rec!(area ca 0u'ernu% $ta3!%e$te $a%ar!!%e un!tat!%or
3u-etare cu con$u%tarea $!nd!cate%or.
Pe de a%ta "arte# !n Contractu% co%ect!' de munca un!c %a n!'e% nat!ona%# $a "re'a(ut ca !n
$co"u% $a%ar!(ar!! "er$ona%u%u! !n$t!tut!!%or +!nantate de %a 3u-etu% "u3%!c nat!ona%# "art!%e
contractate 'or ne-oc!a $ta3!%!rea +ondur!%or a+erente ace$te! cate-or!! de "er$oane $! a con$t!tu!r!!
$ur$e%or# !na!nte de ado"tarea %e-!! "r!'!nd a"ro3area 3u-etu%u! "u3%!c nat!ona%.
Pe 3a(a ace$tor "re'eder! $e 'a ne-oc!a ut!%!(area ace$tor +ondur! "entru $ta3!%!rea
concreta a $a%ar!!%or.
0! Pri")i*i(, sa,ari/arii i" (")%i' &' *osi1i,i%a%i,' i"a")iar' a,' a"2a.a%or(,(i
1)
De$! ace$t "r!nc!"!u na +o$t e'ocat d!rect# d!n cate cunoa$tem# de catre a%t! autor!# n! $e
"are ca e=!$tenta $! 'a%a3!%!tatea %u! nu "ot +! conte$tate !ntrun $tat care$! "roc%ama "r!n Actu%
$au +undamenta% econom!c# ca +!!nd econom!e de "!ata.
Intrun a$emenea $tat n!men! nu$! "oate "erm!te $a c5e%tu!e ma! mu%t decat "roduce :$au
"r!me$te de %a 3u-etu% $tatu%u!;# ace$t "o$tu%at +!!nd 'a%a3!% de %a "r!ma !n$t!tut!e a $tatu%u!# "ana
%a u%t!mu% a-ent econom!c. De a%t+e%# !n ca(u% !n$t!tut!!%or "u3%!ce +!nantate de %a 3u-etu% $tatu%u!#
Con$t!tut!a e$te +oarte e="%!c!ta $! cate-or!ca.
Nere$"ectarea ace$tu! "r!nc!"!u "oate duce %a !n$emnate de(ec5!%!3re econom!co
+!nanc!are# atat %a n!'e% macroeconom!c# cat $! %a n!'e% m!croeconom!c.
Inca%carea ec5!%!3ru%u! +!re$c d!ntre re$ur$e%e an-a&atoru%u! $! $a%ar!u% an-a&atu%u! !n
+o%o$u% ce%u! d!n urma $e !ntoarce +!na%mente ca un 3umeran- $! !m"otr!'a ace$tu!a !ntrucat# "e
$eama $a%ar!u%u! rea%# e% !$! 'a 'edea mu%t redu$ n!'e%u% de tra!.
IatK de ce# ne-oc!er!%e co%ect!'e tre3u!e $a "ornea$ca $! $a re$"ecte ace$t "r!nc!"!u $! e$te
de remarcat ca# !ntro ma$ura# ce% "ut!n !n ca(u% $a%ar!(ar!! "er$ona%u%u! 3u-etar# ace$ta $!a -a$!t
macar o re+%ectare teoret!ca !n te=te%e enuntate de&a !n $ect!unea "recedenta.
Im"erat!'u% core%ar!! $a%ar!!%or cu "o$!3!%!tat!%e econom!co+!nanc!are a +o$t $u3%!n!at $! %a
S!m"o(!onu% de %a Maa$tr!c5t :de$! e'ocare re"etata a ace$tu!a "oate "area e=a-erata# ne a$umam
ace$t r!$c !ntrucat "ert!nenta $! 'a%oarea conc%u(!!%or +oru%u! re$"ect!' $unt e=ce"t!ona%e;
unde#du"a ce re%e'ant nece$!tatea de('o%tar!! re%at!!%or $a%ar!a%e !n Euro"a "orn!nd de %a
armon!(area natur!! contrad!ctor!! a $a%ar!u%u! :e%ement de co$t $! totodata $ur$a de 'en!t; cu
cer!nte%e com"et!t!'!tat!!# $o%!dar!tat!!# ec5!tar!! $! &u$t!t!e! $oc!a%e# a +o$t e'ocata $!
re$"on$a3!%!tatea $o%!dara a "artener!%or $oc!a%! !n o"t!m!(area n!'e%u%u! $! 'en!tu%u! !n re%at!a $a
cu "ro3%emat!ca re"roduct!e! $oc!a%e.
E$te e'!dent ca ace$t "r!nc!"!u nu "oate +! a3$o%ut!(at !n $en$u%# de e=em"%u# ca
an-a&atoru% %ar "utea !n'oca "entru a co3or! e=ce$!' %!m!te%e $a%ar!u%u!# !ntrucat ace$ta e$te#
totu$! o3%!-at $a acorde ce% "ut!n $a%ar!u% m!n!m "e econom!e.
-! Pri")i*i(, sa,ari/arii i" ra*or% )( *r'2a%ir'a + ),arii)ar'a si )om*'%'"%a *ro'sio"a,a
Ace$t "r!nc!"!u der!'a d!n "re'eder!%e art.1:3; a% Le-!! nr.1)81//1# con+orm carora
$a%ar!u% de 3a(a $e $ta3!%e$te "entru +!ecare $a%ar!at# !n ra"ort cu ca%!+!carea# "re-at!rea $!
com"etenta %u! "ro+e$!ona%a $! $e re-a$e$c !n toate acte%e normat!'ecadru care $ta3!%e$c
$a%ar!(area !n d!+er!te domen!! de act!'!tate :!nce"and cu %e-!%e care re-%ementea(a $a%ar!(area !n
"uter!%e %e-!$%at!'e# e=ecut!'e $! &udecatorea$ca# term!nand cu $a%ar!at!! un!tat!%or 3u-etare;#
"recum $! !n contracte%e co%ect!'e de munca. A$t+e%# "er$ona%u% d!n a"aratu% "ro"r!u a%
Pre$ed!nt!e!# Par%amentu%u! $! 0u'ernu%u! e$te $a%ar!(at d!+erent!at "e +unct!!# -rade $! tre"te
"ro+e$!ona%e !n ra"ort $! cu n!'e%u% $tud!!%or. Aceea$! $!tuat!e e=!$ta $! !n cadru% or-ane%or
&udecatore$t! $! a !n$t!tut!!%or "u3%!ce.
D!+erent!erea $a%ar!(ar!! !n ra"ort cu n!'e%u% $tud!!%or e$te con$acrata "r!n Le-ea
nr.1,)81//* "r!'!nd $!$temu% de $ta3!%!re a $a%ar!!%or de 3a(a !n $ectoru% 3u-etar $! a
!ndemn!(at!!%or "entru "er$oane care ocu"a +unct!! de demn!tate# "recum $! "r!n Ordonanta
0u'ernu%u! nr.3/81//) "r!'!nd !m3unatat!rea coe+!c!ent!%or de !erar5!(are a $a%ar!!%or de 3a(a
"entru "er$ona%u% d!n $ectoru% 3u-etar# care d!+erent!a(K $! ea coe+!c!ent!! de $a%ar!(are "r!ntre a%te
cr!ter!!# !n ra"ort $! cu n!'e%u% $tud!!%or $! a% "re-at!r!! "ro+e$!ona%e. La randu% $au# Contractu%
co%ect!' de munca un!c %a n!'e% naL!ona% $ta3!%e$te# coe+!c!ent!! m!n!m! de !erar5!(are %a munc!tor!
1,
!n ra"ort cu n!'e%u% ca%!+!car!!# !ar %a "er$ona%u% adm!n!$trat!' $! de $"ec!a%!tate# !n +unct!e de
n!'e%u% de "re-at!re9%!cea%a# "o$t%!cea%a# $coa%a de ma!$tr!# $u3!n-!ner!# $tud!! $u"er!oare.
De remarcat +a"tu% ca "r!n re-%ementar!%e recente $a !ntrodu$ un $"or de 1,M "entru ce!
care au do3and!t t!t%u% $t!!nt!+!c de IdoctorH# tocma! "entru a d!+erent!a $! ma! mu%t n!'e%u% !na%t a%
"re-at!r!! de $"ec!a%!tate. In mod $!-ur# a"%!carea ace$tu! "r!nc!"!u e$te de natura $a ra$"%atea$ca
'a%oarea $! $a !ncura&e(e "er+ect!onarea "re-at!r!! "ro+e$!ona%e.
3! Pri")i*i(, sa,ari/arii &(*a im*or%a"%a m(")ii si )om*,'4i%a%'a ,()rari,or '')%(a%'
E$te "r!nc!"!u% care$! -a$e$te +undamentarea %e-ata tot !n "re'eder!%e art.1:3; d!n Le-ea
nr.1)81//1# "otr!'!t carora I$a%ar!u% de 3a(aH $e $ta3!%e$te "entru +!ecare $a%ar!at !n ra"ort $! cu
!m"ortanta $! com"%e=!tatea %ucrar!%or ce re'!n "o$tu%u! !n care e$te !ncadrat.
De$! ce%e doua "r!nc!"!! $unt %e-ate $! !nrud!te nu numa! "r!n cu"r!nderea %or !n ace%a$! te=t de
%e-e# totu$!# %eam de$"r!n$ "entru a nuanta $! $u3%!n!a doua o3!ecte a%e ace$tora. Daca "r!mu%
urmare$te d!+erent!erea $a%ar!u%u! du"a n!'e%u% $tud!!%or $! a% "re-at!r!! teoret!ce $! "ro+e$!ona%e#
ce% dea% do!%ea '!(ea(a d!+erent!erea $a%ar!!%or !n cadru% ace%u!a$! n!'e% de $tud!! $! "re-at!re !n
+unct!e de !m"ortanta $! com"%e=!tatea munc!!.
A$t+e%# !n cadru% a"aratu%u! autor!tat!%or "u3%!ce# +unct!!%e de con$!%!er e="ert# con$u%tant#
re+erent de $"ec!a%!tate# d!+erent!ate ca n!'e% a% $a%ar!(ar!!# $unt de"arta&ate !ntre e%e nu numa! "r!n
'ec5!mea !n $"ec!a%!tate# dar $! "r!n !m"ortanta $! com"%e=!tatea atr!3ut!!%or $! a %ucrar!%or
e+ectuate. Ma! mu%t# !n ace$te ca(ur!#!n ca(u% $"ec!a%!$t!%or care !nde"%!ne$c une%e munc! ma!
com"%e=e# de coordonare a unor %ucrar!# %! $e acorda $u"%!mentar o !ndemn!(at!e de coordonare.
Ace%a$! "r!nc!"!u a &u$t!+!cat $a%ar!(area $u"er!oara a unor +unct!! de demn!tate "u3%!ca#
a +unct!!%or de conducere# a ma-!$trat!%or $! a a%tor cate-or!!.
De a$emenea# atat !n cu"r!n$u% unor acte normat!'e# cat $! !n contracte%e co%ect!'e de
munca $e acorda un $"or "entru ut!%!(area une! %!m3! $tra!ne.
5! Pri")i*i(, sa,ari/arii &(*a r'/(,%a%',' m(")ii
Ace$t "r!nc!"!u e$te !ntrun +e% un coro%ar a% u%t!me%or doua "r!nc!"!! care %au "recedat.
E% '!ne $a $t!mu%e(e $ar-u!nta# con$t!!nc!o(!tatea# randamentu% $! e+!c!enta. Du"a cum am
"rec!(at# un!! autor! $e re+era %a "r!nc!"!u% $a%ar!(ar!! du"a cant!tatea $! ca%!tatea munc!!# !ar a%t!!
au d!$&un$ ce%e doua com"onente !n doua "r!nc!"!! d!$t!ncte. Credem ca ce%e doua com"onente
$unt nu numa! !nrud!te dar n!c! nu "ot +! d!$oc!ate# am3e%e urmar!nd ace%a$! $co" +!na%# "%ata
re(u%tate%or concrete a%e munc!!# !ar "entru ca ace$te re(u%tate $a +!e cat ma! deo$e3!te $! "%ata are
un caracter $t!mu%at!'.
De$! ace$t "r!nc!"!u caracter!(ea(a !n mod d!rect# ma! a%e$# +ormu%e de $a%ar!(are !n acord#
cu toate moda%!tat!%e $"ec!+!ce:acord d!rect# "ro-re$!'# co%ect!' etc.; !n care cant!tatea $! ca%!tatea
munc!! !n+%uentea(K n!'e%u% $a%ar!u%u! :!nc%u$!' !n &o$;# 'a%ente%e $a%e $e man!+e$ta a"roa"e %a
!ntre- $!$temu% de $a%ar!(are. C5!ar daca ce%e doua com"onente a%e $a%e nu determ!na !ntotdeauna
d!rect de 3a(a# e%e act!onea(a $t!mu%at!' or! "ena%!(ator !n $"ec!a% "r!n m!&%oc!rea "rem!!%or.
Intrade'ar# ma&or!tatea acte%or normat!'e de $a%ar!(are# ca $! contracte%e co%ect!'e de munca#
"re'ad d!'er$e moda%!tat! de "rem!ere "entru re(u%tate%e o3t!nute# $"orur! $! adao$ur! etc.
De a$emenea# "e 3a(a ace%u!a$! "r!nc!"!u# ma! e=act !n ra"ort cu cant!tatea $! ca%!tatea munc!! $e
"oate "romo'a !n n!'e%ur! $u"er!oare de $a%ar!(are# uneor! !n cond!t!! de e=ce"tare de %a
!nde"%!n!rea cond!t!!%or de 'ec5!me. Totu$!# "r!nc!"!u% "e care !% ana%!(am $e man!+e$ta cu
14
"recadere !n "artea 'ar!a3!%a a $a%ar!u%u!. De a%t+e%# $e cu'!ne $a ment!onam ca teme!u% %e-a% a%
ace$tu! "r!nc!"!u $e re-a$e$te !n d!$"o(!t!!%e art.1:); d!n Le-ea nr.1)81//1.
E$te ut!% $a "rec!(am e=!$tenta ace$tu! "r!nc!"!u !n $!$teme%e de $a%ar!(are a%e a%tor $tate#
"recum $! %e-atura ace$tu!a cu "artea 'ar!a3!%a a $a%ar!u%u!. A$t+e%# !n dre"tu% -erman a% munc!!
une%e $!$teme de "rem!ere $unt !nrud!te cu $!$teme%e !n acord $! "r!n ace$tea $e remunerea(a
$u"%!mentar# atat cant!tatea cat $! ca%!tatea munc!! .
6! Pri")i*i(, sa,ari/arii i" ra*or% )( )o"&i%ii,' &' m(")a
Ace%a$! te=t de %e-e care a mot!'at "r!nc!"!u% "recedent F art.1:); d!n Le-ea nr.1)81//1 F
&u$t!+!ca $! "r!nc!"!u% $a%ar!(ar!! !n ra"ort cu cond!t!!%e de munca# d!$"o(!t!a re$"ect!'a "re'a(and
ca ada"$ur!%e $! $"orur!%e %a $a%ar!u% de 3a(a $e acorda !n ra"ort $! cu cond!t!!%e concrete !n care $e
de$+a$oara act!'!tatea.
De$! teme!u% %e-a% enuntat a% ace$tu! "r!nc!"!u !% "%a$ea(a !n cam"u% de a"%!care a% %atur!! 'ar!a3!%e
a $a%ar!u%u!# e% !n+%uentea(a totu$! uneor! $! $a%ar!u% de 3a(a. Se adm!te a$t+e%# ca tre3u!e $a
3ene+!c!e(e de $a%ar!! ma! mar! ce! care %ucrea(a !n cond!t!! -re%e# 'atamatoare or! "er!cu%oa$e#
cum $unt m!ner!!# meta%ur-!$t!!# a'!ator!!# $ca+andr!! etc. E$te !n$a ade'arat ca# !n mod $u3$tant!a%#
cam"u% de a"%!care a "r!nc!"!u%u! !n cau(a e$te !n domen!u% $"orur!%or $! adao$ur!%or.
Acordarea $"orur!%or "entru cond!t!! -re%e# noc!'e or! "er!cu%oa$e e$te "re'a(uta !n
ma&or!tatea %e-!%or $! 5otarar!%or de 0u'ern care re-%ementea(a $a%ar!(area !n domen!! care "ot
cu"r!nde $! a$emenea cond!t!!.
De a$emenea# !n art.2, $! 24 a%e Contractu%u! co%ect!' de munca %a n!'e% nat!ona% $e
"re'ede ca $e acorda $"orur! %a $a%ar!u% de 3a(a "entru "re$tarea munc!! !n %ocur! de munca cu
cond!t!! deo$e3!te# cum $unt ce%e -re%e# "er!cu%oa$e# noc!'e# "en!3!%e $au a%te%e a$emenea#
$ta3!%!te "r!n contracte%e co%ect!'e de munca !nc5e!ate %a n!'e% de ramura# -ru"ur! de un!tat!#
un!tat! $! !n$t!tut!!# du"a ca(.Ace$t "r!nc!"!u con$acra o3%!-at!a $tatu%u!# a "atronatu%u! $! a ce%or
care an-a&ea(a de a ame%!ora $! com"en$a $! "r!n !ntermed!u% $a%ar!(ar!! :a%atur! de ce%e%a%te
dre"tur! acordate; $!tuat!a ce%or care %ucrea(a !n a$t+e% de cond!t!!#t!nand $eama de e+ortur!%e
$u"%!mentare "e care %eau de"u$#de "er!co%e%e $! r!$cur!%e %a care $e e="un. A$emenea +orme de
$t!mu%are $! com"en$are $a%ar!a%a "entru ce! care %ucrea(a !n cond!t!! deo$e3!te $e "ract!ca !n
toate $!$teme%e de $a%ar!(are.
7! Pri")i*i(, sa,ari/arii i" )o"&i%ii &' *ro%')%i' so)ia,a
De$! 'om trata "ro3%emat!ca "rotect!e! $oc!a%e !n domen!u% $a%ar!(ar!! ca un ca"!to% d!$t!nct
a% %ucrar!!# tre3u!e $a "rec!(am a!c! ca "rotect!a $oc!a%a con$t!tu!e $! un "r!nc!"!u de $a%ar!(are $!
!nca unu% e$ent!a%. Ace$t "r!nc!"!u !$! !nteme!a(a %e-a% e=!$tenta "r!n d!$"o(!t!!%e art.3*:2; d!n
Con$t!tut!e $! a%e art., d!n Le-ea nr.1)81//1 care !n$t!tu!e o3%!-at!a $ta3!%!r!! $! a$!-urar!! unu!
$a%ar!u m!n!m "e econom!e# "recum $! a%e art.4 d!n am!nt!ta %e-e care "re'ede o3%!-at!a
0u'ernu%u! de a !n$t!tu! $! deru%a un $!$tem de com"en$are!nde=are a $a%ar!!%or de 3a(a "entru a
"rote&a $a%ar!at!! de cre$terea "retur!%or $! tar!+e%or.
Ment!onam totu$!# !n ace$t cadru# +a"tu% ca numeroa$e con'ent!! $! recomandar! a%e O.I.M.
$e re+era %a cond!t!! de $ta3!%!re a $a%ar!u%u! m!n!m# a ret!ner!%or "o$!3!%e d!n $a%ar!u# ca !n$a$!
Dec%arat!a un!'er$a%a a dre"tur!%or omu%u! $e re+era %a o remunerat!e ec5!ta3!%a $! $at!$+acatoare $!
%a com"%etarea ace$te!a cu a%te m!&%oace de "rotect!e $oc!a%a. Pe "%anu% dre"tu%u! !ntern# !n a+ara
te=te%or de&a !n'ocate# ma! "rec!(am ca e=!$ta ma! mu%te norme %e-a%e !m"erat!'e !nc%u$e !n
1E
d!+er!te acte normat!'e "r!n care $e $ta3!%e$te o3%!-at!a an-a&atoru%u! de a "%at! $a%ar!!%e !na!ntea
or!caror a%te creante# "recum $! aceea de a nu +ace ret!ner! d!n $a%ar!u decat !n %!m!te%e re$tr!ct!'e
$! cond!t!!%e "re'a(ute de %e-e.
9! Pri")i*i(, )o"i&'"%ia,i%a%ii
Pentru a $u3%!n!a +a"tu% ca $a%ar!u% e$te un dre"t "er$ona% a% $a%ar!atu%u!# art.1:4; d!n Le-ea
nr.1)81//1 "re'ede e="re$ ca# atat $a%ar!u% de 3a(a# cat $! adao$ur!%e $! $"orur!%e $unt
con+!dent!a%e.
Ace$t "r!nc!"!u der!'a d!n caracteru% !nd!'!dua%# "er$ona% a% contractu%u! de munca#
"recum $! d!n "r!nc!"!u% ne-oc!er!! d!recte a $a%ar!atu%u!. E% !$! -a$e$te re+%ectarea $! !n %e-!$%at!a
a%tor $tate euro"ene $e cu'!ne# totu$!# $a $u3%!n!em tend!nta# ma! a%e$ a $!nd!cate%or# de a %!m!ta
ace$t "r!nc!"!u.
C5!ar d!n E%'et!a# tara de unde $e "are ca a +o$t !n$"!rat# !n care daca !ntre3! o "er$oanK de$"re
$a%ar!u% "r!m!t# acea$ta 'a +! ma! $ocat decat daca ar +! +o$t !ntre3ata de$"re '!ata $a !nt!ma# !n
u%t!mu% t!m" a !nce"ut $a $e d!$cute de$"re tran$"arenta $a%ar!!%or ca ma$ura de a$!-urare a une!
remunerar! ec5!ta3!%e +ara d!$cr!m!nar!.
E$te de ment!onat ca %a no!# un!! autor! nu con$!dera con+!dent!a%!tatea ca +!!nd "r!nc!"!u
d!$t!nct a% $!$temu%u! de $a%ar!(are.
Contractu% co%ect!' de muncK un!c %a n!'e% nat!ona% ca $! ce%e !nc5e!ate %a n!'e% de ramura#
-ru"ur! $! un!tat! !% con$acra# totu$! ca atare# $!# !n "%u$# !% -arantea(a "re'a(and $anct!un! "entru
nere$"ectarea %u!.
Se "oate a"rec!a !n ace$t conte=t ca# daca !n "r!'!nta "o%!t!c!%or $a%ar!a%e# a $ta3!%!r!! $a%ar!!%or#
c5!ar a %!m!te%or m!n!me $! ma=!me de $a%ar!(are a unor +unct!! or! %ocur! de munca# e=!$ta
$u+!c!enta tran$"arenta :cata 'reme "entru une%e cate-or!! de "er$ona% e%e $unt "re'a(ute "r!n
%e-e# !ar "entru a%te%e $ta3!%!te "e 3a(a ne-oc!er!%or co%ect!'e# de a$emenea# de'!n "u3%!ce "r!n
"u3%!carea contracte%or co%ect!'e de munca;# !n ceea ce "r!'e$te $ta3!%!rea $a%ar!u%u! !nd!'!dua% $!
cuantumu% concret a% ace$tu!a# dat +!!nd caracteru% %u! "er$ona%# ace$tea tre3u!e $a ramana
con+!dent!a%e. Ment!onam ca# !n "ract!ca# !n "o+!da !m"ortante! ace$tu!a# atat dator!ta
!nd!$c!"%!ne! a"aratu%u! care $e ocu"a cu $a%ar!(area #cat $!# ma! a%e$# "rocedur!%or 3!rocrat!ce de
e%!3erare a $a%ar!!%or# "r!nc!"!u% con+!dent!a%!tat!! "r!me$te mu%te !nca%car!.
$!-! Da%orii,' a%a &' *'rso"a,
Dator!!%e +ata de "er$ona% re"re(!nta an-a&amente%e !ntre"r!nder!! +ata de $a%ar!at! "entru
munca "re$tata# "r!'!nd recu"erarea c5e%tu!e%!%or $! "%at!%or e+ectuate de $a%ar!at! !n +a'oarea
!ntre"r!nder!!# etc.
1*
Dator!!%e +ata de "er$ona% "r!'!nd retr!3u!rea munc!! $e concret!(ea(a !n dre"tur!%e
an-a&at!%or a+erente munc!! "re$tate care $e $ta3!%e$c "r!n ne-oc!er! co%ect!'e $au !nd!'!dua%e !ntre
"er$oane +!(!ce $! !ntre"r!ndere $! $unt !n ra"ort d!rect cu cererea $! o+erta +orte! de munca "e
"!ata munc!!#cant!tatea $! ca%!tatea munc!!# re(u%tatea%e $! cond!t!!%e +unct!onar!! !ntre"r!nder!!.
Drepturile an-a&atu%u! "re'a(ute de Codu% Munc!! con+orm Le-!! nr.,382663 $unt9
o dre"tur!%e "er$oane%or !ncadrate !n munca nu "ot +ace o3!ectu% 'reune! tran(act!!#
renuntar! $au %!m!tar!# e%e +!!nd a"arate de $tat !m"otr!'a or!caror !nca%car!# a
man!+e$tar!%or de $u3!ect!'!$m# a3u( $au ar3!trar <
o dre"tu% or!care! "er$oane de a$! a%e-e !n mod %!3er %ocu% de munca# "ro+e$!a# me$er!a $au
act!'!tatea "e care o "re$tea(a <
o dre"tu% de a 3ene+!c!a de cond!t!! de munca adec'ate de$+a$urar!! act!'!tat!!# de "rotect!e
$oc!a%a# de $ecur!tate $! $anatate !n munca $! de re$"ectarea demn!tat!! $! con$t!!nte!# +ara
n!c! o d!$cr!m!nare <
o dre"tu% %a "%ata e-a%a "entru munca e-a%a# dre"tu% de %a ne-oc!er! co%ect!'e# dre"tu% %a
"rotect!a date%or cu caracter "er$ona%# dre"tu% %a "rotect!e !m"otr!'a conced!er!%or
co%ect!'e <
o dre"tu% "er$oane! +!(!ce de a !nc5e!a contract !nd!'!dua% de munca odata cu !m"%!n!rea
'ar$te! de 14 an! <
o dre"tu% $a%ar!atu%u! de a $e$!(a !n$tanta de &udecata !n termen de 36 de (!%e# cu "r!'!re %a
nee=ecutarea o3%!-at!e! de !n+ormare de catre an-a&ator <
o dre"tu% or!caru! $a%ar!at de a cumu%a ma! mu%te +unct!! !n 3a(a unor contracte !nd!'!dua%e
de munca# 3ene+!c!!nd de $a%ar!u% core$"un(ator "entru +!ecare d!ntre ace$tea <
o dre"tu% %a $a%ar!(are "entru munca "re$tata <
o dre"tu% %a re"au$ (!%n!c $a"tamana% <
o dre"tu% %a conced!u de od!5na anua%# "%at!t <
o dre"tu% %a e-a%!tate de $an$e $! de tratament <
o dre"tu% %a demn!tate !n munca <
o dre"tu% %a $ecur!tate $! $anatate !n munca <
o dre"tu% %a acce$ %a +ormare "ro+e$!ona%a <
o dre"tu% %a !n+ormare $! con$u%tare <
o dre"tu% de a %ua "arte %a determ!narea $! ame%!orarea cond!t!!%or de munca $! a med!u%u! de
munca <
o dre"tu% %a "rotect!e !n ca( de conced!ere <
o dre"tu% %a ne-oc!ere co%ect!'a $! !nd!'!dua%a <
o dre"tu% de a "art!c!"a %a act!un! co%ect!'e <
o dre"tu% de a con$t!tu! $au de a adera %a un $!nd!cat <
o dre"tu% $a%ar!atu%u! deta$at %a "%ata c5e%tu!e%!%or de tran$"ort $! ca(are# "recum $! %a o
!ndemn!(at!e de deta$are# !n cond!t!!%e "re'a(ute de %e-e $au de contractu% co%ect!' de
munca <
o dre"tu% $a%ar!atu%u! de a 3ene+!c!a "e "er!oada deta$ar!! de dre"tur!%e care !! $unt ma!
+a'ora3!%e# +!e de %a an-a&atoru% care a d!$"u$ deta$area# +!e de %a an-a&atoru% %a care e$te
deta$at <
o dre"tu% an-a&atu%u! de a$! da $au nu acordu% "entru e+ectuarea munc!! $u"%!mentare <
o dre"tu% $a%ar!atu%u! de a 3ene+!c!a "entru munca $u"%!mentara de ore %!3ere "%at!te# !n
urmatoare%e 36 de (!%e du"a e+ectuarea ace$te!a <
1/
o dre"tu% de a 3ene+!c!a de $a%ar!u core$"un(ator "entru ore%e "re$tate "e$te "ro-ramu%
norma% de %ucru <
o dre"tu% $a%ar!atu%u! de a 3ene+!c!a !n %una urmatoare# "entru munca $u"%!mentara# de o
"%ata a $a%ar!u%u! "r!n adau-area unu! $"or %a $a%ar!u# core$"un(ator durate! ace$te!a .
Obligatiile $a%ar!atu%u! "re'a(ute de Codu% Munc!! $unt9
o3%!-at!a $a%ar!atu%u! de a "re$ta munca !n $c5!m3u% une! remunerat!! denum!te $a%ar!u <
o3%!-at!a de a rea%!(a norma de %ucru $au# du"a ca(# de a !nde"%!n! atr!3ut!!%e ce! re'!n
con+orm +!$e! "o$tu%u! <
o3%!-at!a de a re$"ecta d!$c!"%!na !n munca <
o3%!-at!a de a re$"ecta "re'eder!%e cu"r!n$e !n contractu% co%ect!' de munca a"%!ca3!%#
re-u%amentu% !ntern $! !n contractu% !nd!'!dua% de munca <
o3%!-at!a de +!de%!tate +ata de an-a&ator !n e=erc!tarea atr!3ut!!%or de $er'!c!u <
o3%!-at!a de a re$"ecta ma$ur!%e de $ecur!tate $! $anatate !n munca <
o3%!-at!a de a re$"ecta $ecretu% de $er'!c!u <
o3%!-at!a $a%ar!atu%u! $a e+ectue(e !n natura conced!u% de od!5na# !n "er!oada !n care a +o$t
"ro-ramat# cu e=ce"t!a $!tuat!!%or e="re$ "re'a(ute de %e-e# $au atunc! cand# d!n mot!'e
o3!ect!'e# conced!u% nu "oate +! e+ectuat <
$a%ar!at!!# "r!n o3%!-at!!%e %or !n domen!u% $ecur!tat!! $! $anatat!! !n munca# nu "ot aduce
at!n-ere re$"on$a3!%!tat!! an-a&atoru%u! <
o3%!-at!a $a%ar!at!%or care au 3ene+!c!at de un cur$ $au un $ta-!u de +ormare "ro+e$!ona%a
ma! mare de 46 de (!%e# de a nu a'ea !n!t!at!'a !ncetar!! contractu%u! !nd!'!dua% de munca#
o "er!oada de ce% "ut!n 3 an! de %a data a3$o%'!r!! cur$u%u! $au $ta-!u%u! de +ormare
"ro+e$!ona%a <
o3%!-at!a $a%ar!atu%u! de a "re$ta munca !n +a'oarea an-a&atoru%u! care a $u"ortat
c5e%tu!e%!%e oca(!onate de +ormarea "ro+e$!ona%a $! care au $ta3!%!t ace$t %ucru "r!n act
ad!t!ona% %a contractu% !nd!'!dua% de munca <
o3%!-at!a $a%ar!atu%u! de a $u"orta toate c5e%tu!e%!%e oca(!onate de "re-at!rea $a
"ro+e$!ona%a# "ro"ort!ona% cu "er!oada ne%ucrata !n $!tuat!a !n care nu re$"ecta "re'eder!%e
actu%u! ad!t!ona% re+er!toare %a "er!oada de munca de ce% "ut!n 3 an! du"a a3$o%'!rea
cur$ur!%or de +ormare "ro+e$!ona%a <
o3%!-at!a $a%ar!at!%or de a ra$"unde "atr!mon!a% "entru "a-u3e%e mater!a%e "ro'ocate
an-a&atoru%u! <
o3%!-at!a $a%ar!atu%u! de a re$t!tu! an-a&atoru%u! $ume%e !nca$ate necu'en!t de %a ace$ta <
o3%!-at!a $a%ar!atu%u! de a $u"orta contra'a%oarea $er'!c!!%or "re$tate %a care nu era
!ndre"tat!t# $au "entru 3unur!%e "r!m!tre# !n $!tuat!a !n care nu "oate $a %e re$t!tu!e !n
natura .
An-a&atoru% are !n "r!nc!"a% urmatoare%e drepturi9
$a $ta3!%ea$ca or-an!(area $! +unct!onarea un!tat!!<
$a $ta3!%ea$ca atr!3ut!!%e core$"un(atoare +!ecaru! $a%ar!at<
$a dea d!$"o(!t!! cu caracter o3%!-ator!u "entru $a%ar!at!# $u3 re(er'a %e-a%!tat!! ace$tora<
$a e=erc!te contro%u% a$u"ra modu%u! de !nde"%!n!re a $arc!n!%or de $e'!c!u<
$a con$tate $a'ar$!rea a3ater!%or d!$c!"%!nare $! $a a"%!ce $anct!un!%e core$"un(atoare.
An-a&atoru%u! !! re'!n !n "r!nc!"a% urmatoare%e obligatii9
26
o $a !n+orme(e $a%ar!at!! a$u"ra cond!t!!%or de munca $! a$u"ra e%emente%or care "r!'e$c
de$+a$urarea re%at!!%or de munca<
o $a a$!-ure "ermanent cond!t!!%e te5n!ce $! or-an!(ator!ce a'ute !n 'edere %a e%a3orarea
norme%or de munca $! cond!t!!%e core$"un(atoare de munca<
o $a acorde $a%ar!at!%or toate dre"tur!%e care decur- d!n %e-e# d!n contractu% co%ect!' de
munca a"%!ca3!% $au d!n contractu% !nd!'!dua% de munca<
o $a comun!ce "er!od!c $a%ar!at!%or $!tuat!a econom!ca $! +!nanc!ara a un!tat!!# cu e=ce"t!a
!n+ormat!!%or $en$!3!%e $au $ecrete<
o $a $e con$u%te cu $!nd!catu% $au cu re"re(entant!! $a%ar!at!%or cu "r!'!re %a dec!(!!%e
$u$ce"t!3!%e $a a+ecte(e $u3$tant!a% dre"tur!%e $! !ntere$e%e ace$tora<
o $a "%atea$ca toate !m"o(!te%e $! contr!3ut!!%e a+%ate !n $arc!na $a<
o $a ret!na $! $a '!re(e contr!3ut!!%e $! !m"o(!te%e datorate de $a%ar!at!<
o $a !n+!!nte(e re-!$tru% -enera% de e'!denta a $a%ar!at!%or $! $a o"re(e !nre-!$trar!%e
"re'a(ute de %e-e <
o $a e%!3ere(e# %a cerere# toate documente%e care ate$ta ca%!tatea de $a%ar!at a $o%!c!tantu%u!<
o $a a$!-ure con+!dent!a%!tatea date%or cu caracter "er$ona% a%e $a%ar!at!%or.
Dator!!%e "r!'!nd recom"en$area an-a&at!%or "entru munca "re$tata $! !nca"ac!tate
tem"orara de munca $unt con$!derate dator!! curente deoarece $e a$tea"ta $a +!e decontate !n
cur$u% norma% a% c!c%u%u! de e="%oatare a% !ntre"r!nder!! $au $unt e=!-!3!%e !n termen de 1 an de %a
data 3!%antu%u!. Ace$te dator!! re!e$ d!n rea%!tatea ca# munca de$+a$urata de catre an-a&at! $u3
autor!tatea unu! an-a&ator 3ene+!c!ar.
Re%at!a an-a&at F an-a&ator con$ta !n de"unerea munc!! de catre an-a&at! !n +a'oarea
an-a&atoru%u! 3ene+!c!ar "e de o "arte# !ar "e de a%ta "arte !n remunerarea munc!! an-a&at!%or de
catre an-a&atoru% 3ene+!c!ar.
In con+orm!tate cu %e-!$%at!a munc!!# $oc!etatea "oate o"ta "entru a acorda !n cur$u% %un!!
un a'an$ d!n $a%ar!u. Dre"t urmare#mu%te $oc!etat! an-a&atoare "ract!ca $!$temu% c5en(!na% de
"%ata a 'en!tur!%or d!n $a%ar!!# $u3 +orma a'an$u%u! c5en(!na%:c5en(!na I; $! a re$tu%u! de
"%ata:c5en(!na a IIa;.
F!ecare an-a&ator are o3%!-at!a de a !n+!!nta un re-!$tru -enera% de e'!denta a $a%ar!at!%or.
Re-!$tru% -enera% de e'!denta a $a%ar!at!%or $e 'a !nre-!$tra !n "rea%a3!% %a autor!tatea "u3%!ca
com"etenta# "otr!'!t %e-!!# !n a care! ra(a ter!tor!a%a $e a+%a dom!c!%!u%# re$"ect!' $ed!u%
an-a&atoru%u!# data de %a care de'!ne document o+!c!a%.
Se com"%etea(a !n ord!nea an-a&ar!! $! cu"r!nde e%emente%e de !dent!+!care a tuturor
$a%ar!at!%or#e%emente%e ce caracter!(ea(a contracte%e de munca a%e ace$tora#"recum $! toate
$!tuat!!%e care !nter'!n "e "arcur$u% de$+a$urar!! re%at!!%or de munca !n %e-atura cu e=ecutarea#
mod!+!carea# $u$"endarea $au !ncetarea contractu%u! !nd!'!dua% de munca.
In ca(ut !ncetar!! act!'!tat!! an-a&atoru%u!# re-!$tru% -enera% de e'!dent a $a%ar!at!%or $e
de"unde %a autor!tatea "u3%!ca com"etenta# "otr!'!t %e-!!# !n a care! ra(a ter!tor!a%a $e a+%a $ed!u%
$au dom!c!%!u% an-a&atoru%u!#du"a ca(.
Or!ce $a%ar!at are drre"tu% de a cumu%! ma! mu%te +unct!!# !n 3a(a unor contracte !nd!'!dua%e
de munca#3ene+!c!!nd de $a%ar!u% core$"un(ator "entru +!ecare d!ntre ace$tea.Sa%ar!at!! care
cumu%ea(a ma! mu%te +unct!! $unt o3%!-at! $a dec%are +!ecaru! an-a&ator %ocu% unde e=erc!ta
+unct!a "e care o con$!dera de 3a(a.
Dator!!%e tota%e a%e un!tat!%or +ata de "er$ona% $unt determ!nate !n cadru% o"&(,(i &'
sa,arii ce cu"r!nde9
21
o $a%ar!!%e de 3a(a "entru munca "re$tata<
o $"orur!%e<
o adao$ur!%e<
o !nde=ar!%e de $a%ar!u9 re(u%tate d!n a"%!carea unor "rocente %a $a%ar!u% de 3a(a ca urmare a
cre$ter!! "retur!%or.
o !ndemn!(at!!%e "entru conced!u% de od!5na9 care $e acodra tuturor $a%ar!at!%or cu o durata
m!n!ma de 26 de (!%e %ucratoare "ro"ort!ona% cu act!'!tatea "re$tata !ntrun an
ca%endar!$t!c $! nu ma! "ut!n de 1, (!%e %ucratoare ne!ntreru"t. Cuantumu% !ndemn!(at!e!
$e $ta3!%e$te "r!n !nmu%t!rea numaru%u! de (!%e de conced!u cu $a%ar!u% med!u (!%n!c9
I$ N Nr
(co
= S
m(
.
o !ndemn!(at!!%e "entru !nca"ac!tatea tem"orara de munca "%at!te d!n +ondu% de
$a%ar!!.Ace$tea $e $u"orta de catre an-a&ator $! de 3u-etu% a$!-urar!%or $oc!a%e de $tat.
o a%te dre"tur! !n 3an! $au !n natura cu'en!te "er$ona%u%u! "entru munca "re$tata $! care $unt
"re'a(ute $a +!e $u"ortate d!n +ondu% de $a%ar!!.
o !ndemn!(at!! "%at!te "er$ona%u%u! care %ucrea(a "e 3a(a de contract de munca cu t!m"
"art!a% :cen(or!#e="ert! conta3!%!#etc;.
Mar!mea +ondu%u! de $a%ar!! $e $ta3!%e$te !n core%at!e cu "roduct!'!tatea munc!! $! !n
+unct!e de "o$!3!%!tat!%e +!nanc!are a%e !ntre"r!nder!%or# !n $co"u% a$!-urar!! "rem!$e%or "entru "%ata
$a%ar!!%or d!n 'en!tur! "ro"r!!.
$!3! Ca,)(,ar'a &r'*%(ri,or )(#'"i%' a"2a.a%i,or si a r'%i"'ri,or &i" sa,arii
Pe 3a(a "re'eder!%or contractu%u! co%ect!' de munca# "r!n contracte%e !nd!'!dua%e de munca
$e $ta3!%e$c $a%ar!u% de 3a(a# $"orur!%e $! adao$ur!%e "entru +!ecare $a%ar!at.
22
Inter'ent!a $tatu%u! !n ceea ce "r!'e$te $a%ar!!%e $e re(uma %a urmatoare%e a$"ecte# ce $e
re-%ementea(a "r!n 5otarar! -u'ernamenta%e9
o $ta3!%!rea $a%ar!!%or m!n!me "e tara<
o !nde=area $a%ar!!%or !n cond!t!!%e cre$ter!! "retur!%or $! tar!+e%or<
o !n 'ederea $to"ar!! "roce$u%u! !n+%at!on!$t# !a ma$ur! de !m"o(!tare $u"%!mentara a
$a%ar!!%or $au de !n-5etare a $a%ar!!%or "e anum!te "er!oade de t!m".

Formarea $a%ar!u%u! net de "%ata "oate +! $c5emat!(ata a$t+e%9
Salariul brut de baza
8 $"orur!# !ndemn!(at!! $! a%te adao$ur!
8 com"en$at!! $! !nde=ar!
8 a'anta&e !n natura
= Salariul brut
Contr!3ut!a !nd!'!dua%a %a a$!-urar!%e $oc!a%e de $tat
- Contr!3ut!a "er$ona%u%u! %a a$!-urar!%e $oc!a%e de $anatate
- Contr!3ut!a "er$ona%u%u! %a +ondu% de $oma&
- Suma ne!m"o(a3!%a
9 Salariul brut impozabil
- Im"o(!t "e $a%ar!u
- A'an$ur! acordate
- A'anta&e !n natura
- Ret!ner! datorate tert!%or :c5!r!!# cum"arar! cu "%ata !n rate# "o"r!r!# etc.;
- A%te ret!ner! d!n $a%ar!u
9 Salariul net de plat
Metodo%o-!a de ca%cu% a &r'*%(ri,or 1a"'s%i cu'en!te "er$ona%u%u! $e re+era %a urmatoare%e
e%emente9
o $a%ar!u% de 3a(a :tar!+ar de !ncadrare;9 e$te ce% $ta3!%!tB "r!n ne-oc!ere# con$emnat !n
contractua% !nd!'!dua% de munca<
o $a%ar!u% 3rut 9 e$te a++erent t!m"u%u! $! act!'!tat!! de$+a$urate $! cu"r!nde $a%ar!u% de
3a(a#$"orur!%e#adao$ur!%e#!ndemn!(at!!%e $t!mu%ente#a'anta&e !n natura#!nde=ar!<
V3 N S3( O S" O Ad$ O Id O Stm O A'n O Ind=
o 'en!t net d!n $a%ar!! 9 $e determ!na $ca(and d!n 'en!tu% 3rut urmatoare%e9 contr!3ut!a
"er$ona%u%u! %a a$!-urar!%e $oc!a%e.contr!3ut!a %a a$!-urar!%e $oc!a%e de $anatate#contr!3ut!a
"er$ona%u%u! %a +ondu% de $oma& $! a%te contr!3ut!! %e-a%e<
Vn$ N V3 F : CAS O CASS O CFS O ACL ;
o deducerea "er$ona%a 9 re"re(!nta o $uma +!= ace $e deduce d!n 'en!tu% net "entru a a+%a
'en!tu% 3a(a de ca%cu%. Se acorda "er$oane%or care au un 'en!t 3rut "entru +unct!a de 3a(a
de "ana %a 1666 %e! d!+erent!at !n +unct!e de numaru% "er$oane%or !n !ntret!nere. Pentru
$a%ar!at! cu 'en!tur! !ntre 1666 $! 3666 %e!#deducer!%e "er$ona%e $unt de-re$!'e. Nu $e
acorda deducer! "er$ona%e "entru $a%ar!at! care o3t!n 'en!tur! 3rute ma! mar! de 3666 %e!.
23
o 'en!t 3a(a de ca%cu% :'en!t !m"o(a3!%;9 $e determ!na $ca(and d!n 'en!tu% net $a%ar!!%e
deduct!3!%e<
V3c N Vn$ F D
Du"a e+ectuarea ret!ner!%or :R; d!n $a%ar!!# $uma rama$a# re"re(entand re$t de "%ata :R"%;
'a +! "%at!ta !n numerar $au "r!n '!rarea $ume! core$"un(atoare !n contu% "er$ona% a% +!ecaru!
an-a&at.

R"% N V3 F R
R N A O CAS O CFS O CASS O IS O RT
Unde9 A F a'an$u% acordat !n cur$u% %un!! d!n $a%ar!u
CAS F contr!3ut!a $a%ar!at!%or %a a$!-urar!%e $oc!a%e
CFS F contr!3ut!a $a%ar!at!%or %a +ondu% de $oma&
CASS F contr!3ut!a $a%ar!at!%or %a a$!-urar!%e $oc!a%e de $anatate
IS F !m"o(!tu% "e 'en!tur!%e $a%ar!a%e
RT F a%te dator!! a%e $a%ar!at!%or +ata de tert!
O3%!-at!!%e "r!'!nd a$!-urar!%e $oc!a%e $! "rotect!a $oc!a%a $e ca%cu%ea(a "r!n a"%!carea unor
cote# $"ec!+!ce +!ecare! contr!3ut!!# %a $a%ar!u% 3rut. Formu%a de ca%cu% -enera%a a contr!3ut!!%or
$a%ar!at!%or e$te9
CS N S3 = Cota M
CAPITOLUL II! ORGANIZAREA CONTABILITATII DECONTARILOR
CU PERSONALUL
2)
2!$! Or2a"i/ar'a &o)(m'"%a%i'i
In "roce$u% de$+a$urar!! act!'!tat!! curente e$te nece$ara o e'!denta te5n!coo"erat!'a $!
"r!mara a munc!! "re$tate# a t!m"u%u! de munca ut!%!(at. Un ro% e$ent!a% !% ocu"a "er+ect!onarea
or-an!(ar!! $! e+!c!ente! $a%ar!!%or care are $arc!na $a +urn!(e(e !n+ormat!!%e nece$are $ta3!%!r!!
numaru%u! de "er$ona%# +ondu% de $a%ar!! nece$ar# a re(u%tate%or munc!! "re$tate# !n cadru%
"roce$u%u! act!'!tat!! de 3a(a $! au=!%!are. Ca%!tatea date%or +urn!(ate de e'!denta munc!! $! a
$a%ar!!%or contr!3u!e %a cunoa$terea cat ma! e=acta a un!tat!! "r!'!nd munca "re$tata# "%ata e! $!
!n+%uenta ace$tor +actor! a$u"ra !ntre-!! $!tuat!! econom!co +!nanc!are a un!tat!!.
Documentarea e$te un "rocedeu de re+%ectare com"%eta $! "ermanenta a o"erat!un!%or
econom!ce !n $co"u% o3t!ner!! date%or nece$are de$"re e%e# "entru a t!ne e'!denta curenta $! a
!n+a"tu! contro%u% a$u"ra ace$tora. Documente%e !ntocm!te $unt acte !n care $e con$emnea(a
cont!nutu% o"erat!un!%or econom!ce e="r!mate !n eta%on 'a%or!c# natura% $au de munca de re-u%a %a
%ocu% $! momentu% !n+a"tu!r!! %or.
o S%a% &' sa,arii:
Statu% de $a%ar!! $er'e$te ca9
document "entru ca%cu%u% dre"tur!%or 3ane$t! cu'en!te $a%ar!at!%or# "recum $! a% contr!3ut!!%or $!
a% a%tor $ume datorate<
Se !ntocme$te !n doua e=em"%are# %unar# "e $ect!!# ate%!ere# $er'!c!! etc.# "e 3a(a
documente%or de e'!denta a munc!! $! a t!m"u%u! %ucrat e+ect!'# a documente%or de centra%!(are a
$a%ar!!%or !nd!'!dua%e "entru munc!tor!! $a%ar!(at! !n acord etc.# a e'!dente! $! a documente%or
"r!'!nd ret!ner!%e %e-a%e# a %!$te%or de a'an$ c5en(!na%# conced!!%or de od!5na# cert!+!cate%or
med!ca%e :!n ca(u% $tatu%u! de $a%ar!! cod 1),183 $! cod 1),18c; $! $e $emnea(a# "entru
con+!rmarea e=act!tat!! ca%cu%e%or# de catre "er$oana care determ!na $a%ar!u% cu'en!t $! !ntocme$te
$tatu% de $a%ar!!. P%at!%e +acute !n cur$u% %un!!# cum $unt9 a'an$u% c5en(!na%# %!c5!dar!%e#
!ndemn!(at!!%e de conced!u etc. $e !nc%ud !n $tate%e de $a%ar!!# "entru a cu"r!nde a$t+e% !ntrea-a
$uma a $a%ar!!%or ca%cu%ate $! toate ret!ner!%e %e-a%e d!n "er!oada de decontare re$"ect!'a.
C!rcu%a9
%a "er$oane%e autor!(ate $a e=erc!te contro%u% +!nanc!ar "re'ent!' $! $a a"ro3e "%ata :e=em"% 1;<
%a ca$!er!a un!tat!! "entru e+ectuarea "%at!! $ume%or cu'en!te :e=em"%aru% 1;# du"a ca(<
%a com"art!mentu% +!nanc!arconta3!%# "entru !nre-!$trarea !n conta3!%!tate :e=em"%aru% 1;<
%a com"art!mentu% care a !ntocm!t $tate%e de $a%ar!! :e=em"%aru% 2;# care 'a $er'! %a acordarea
'!(e! atunc! cand $e $o%!c!ta "%ata $a%ar!!%or ner!d!cate.
Se ar5!'ea(a9
%a com"art!mentu% +!nanc!arconta3!%# $e"arat de ce%e%a%te acte &u$t!+!cat!'e de "%at! :e=em"% 1;<
%a com"art!mentu% care a !ntocm!t $tate%e de $a%ar!! :e=em"%aru% 2;.
o Lis%a &' a#a"s ):'"/i"a,:
Ser'e$te ca9
document "entru ca%cu%u% dre"tur!%or 3ane$t! cu'en!te $a%ar!at!%or ca a'an$ur! c5en(!na%e<
document "entru ret!nerea "r!n $tate%e de $a%ar!! a a'an$ur!%or c5en(!na%e "%at!te<
document &u$t!+!cat!' de !nre-!$trare !n conta3!%!tate.
2,
Se !ntocme$te %unar# "e 3a(a documente%or de e'!denta a munc!!# a t!m"u%u! %ucrat e+ect!'# a
cert!+!cate%or med!ca%e "re(entate $! $e $emnea(a "entru con+!rmarea e=act!tat!! ca%cu%e%or de
"er$oana care a ca%cu%at a'an$ur!%e c5en(!na%e $! a !Gntocm!t %!$ta.
C!rcu%a9
%a "er$oane%e autor!(ate $a e=erc!te contro%u% +!nanc!ar "re'ent!' $! $a a"ro3e "%ata :e=em"% 1;<
%a ca$!er!a un!tat!!# "entru e+ectuarea "%at!! a'an$ur!%or cu'en!te :e=em"%aru% 1;# du"a ca(<
%a com"art!mentu% +!nanc!arconta3!%# ca ane=a %a e=em"%aru% 2 a% re-!$tru%u! de ca$a# "entru
!nre-!$trare !n conta3!%!tate :e=em"%aru% 1;<
%a com"art!mentu% care a !ntocm!t %!$ta de a'an$ "entru a $er'! %a !ntocm!rea $tate%or de $a%ar!! %a
$+arP!tu% %un!! :e=em"%aru% 2;.
Se ar5!'ea(a9
%a com"art!mentu% +!nanc!arconta3!%# ca ane=a %a e=em"%. 2 a% re-!$tru%u! de ca$a :e=em"%. 1;<
%a com"art!mentu% care a !ntocm!t %!$ta de a'an$ c5en(!na% :e=em"%. 2;.
o Or&i"(, &' &'*,asar':
Ser'e$te ca9
d!$"o(!t!e catre "er$oana de%e-ata $a e+ectue(e de"%a$area<
document "entru decontarea de catre t!tu%aru% de a'an$ a c5e%tu!e%!%or e+ectuate<
document "entru $ta3!%!rea d!+erente%or de "r!m!t $au de re$t!tu!t de t!tu%aru% de a'an$<
document &u$t!+!cat!' de !nre-!$trare !n conta3!%!tate.
Se !ntocme$te !ntrun e=em"%ar# "entru +!ecare de"%a$are# de "er$oana care urmea(a a
e+ectua de"%a$area# "recum $! "entru &u$t!+!carea a'an$ur!%or acordate !n 'ederea "rocurar!! de
'a%or! mater!a%e !n numerar.
C!rcu%a9
%a "er$oana !m"utern!c!ta $a d!$"una de"%a$area# "entru $emnare<
%a "er$oana care e+ectuea(a de"%a$area<
%a "er$oane%e autor!(ate de %a un!tatea unde $a e+ectuat de"%a$area $a con+!rme $o$!rea $!
"%ecarea "er$oane! de%e-ate<
%a com"art!mentu% +!nanc!arconta3!% "entru 'er!+!carea decontu%u!# "e 3a(a acte%or &u$t!+!cat!'e
ane=ate %a ace$ta de catre t!tu%ar %a !ntoarcerea d!n de"%a$are $au cu oca(!a "rocurar!!
mater!a%e%or# $ta3!%!nd d!+erenta de "r!m!t $au de re$t!tu!t# a'andu$e !n 'edere e'entua%e%e
"ena%!(ar! $! $emnand "entru 'er!+!care.
In ca(u% Gn care %a decontarea a'an$u%u! $uma c5e%tu!e%!%or e+ectuate e$te ma! mare decat
a'an$u% "r!m!t# "entru d!+erenta de "r!m!t de t!tu%aru% de a'an$ $e !ntocme$te D!$"o(!t!e de "%ata
catre ca$!er!e.
In ca(u% !n care# %a decontare# $ume%e "r!'!nd c5e%tu!e%!%e e+ect!'e $unt ma! m!c! decat
a'an$u% "r!m!t# d!+erenta de re$t!tu!t de catre t!tu%aru% de a'an$ $e de"une %a ca$!er!e "e 3a(a de
d!$"o(!t!e de !nca$are.
%a "er$oana autor!(ata $a e=erc!te contro%u% +!nanc!ar "re'ent!'# "entru '!(a<
%a conducatoru% un!tat!! "entru a"ro3area c5e%tu!e%!%or e+ectuate.
Se ar5!'ea(a %a com"art!mentu% +!nanc!arconta3!%.
o D')o"% &' ):',%(i',i:
Ser'e$te ca9
24
document "entru decontarea de catre t!tu%aru% de a'an$ a c5e%tu!e%!%or e+ectuate :!n 'a%uta $! !n
%e!;# cu oca(!a de"%a$ar!! !n $tra!natate<
document "entru $ta3!%!rea d!+erente%or de "r!m!t $au de re$t!tu!t de t!tu%aru% de a'an$<
document &u$t!+!cat!' de !nre-!$trare !n re-!$tru% de ca$a :!n 'a%uta; $! !n conta3!%!tate.
Se !ntocme$te !ntrun e=em"%ar de t!tu%aru% de a'an$ "entru c5e%tu!e%!%e e+ectuate "e
!ntrea-a durata a de"%a$ar!!.
C!rcu%a9
%a "er$oane%e autor!(ate $a 'er!+!ce %e-a%!tatea acte%or &u$t!+!cat!'e de c5e%tu!e%!# e=act!tatea
ca%cu%e%or "r!'!nd $ume%e decontate %a !ntoarcerea d!n de"%a$are $! ca%cu%u% e'entua%e%or
"ena%!(ar! de !ntar(!ere# care $emnea(a de 'er!+!care<
%a "er$oane%e autor!(ate $a e=erc!te contro%u% +!nanc!ar "re'ent!' $! $a a"ro3e "%ata d!+erente! !n
ca(u% !n care# %a decontarea $ume%or "r!m!te "entru e+ectuarea de"%a$ar!!# $uma c5e%tu!e%!%or
e+ect!'e de"a$e$te a'an$u% "r!m!t<
%a ca$!er!a un!tat!! "entru "%ata d!+erente!# ca( !n care t!tu%aru% de a'an$ $emnea(a "entru
"r!m!rea d!+erente! re$"ect!'e# +ara a $e ma! !ntocm! document d!$t!nct.
In ca(u% !n care# %a decontare# $ume%e "r!'!nd c5e%tu!e%!%e e+ect!'e $unt ma! m!c! decat a'an$u%
"r!m!t# d!+erenta de re$t!tu!t de catre t!tu%aru% de a'an$ $e de"une %a ca$!er!e "e 3a(a de C5!tanta
"entru o"erat!un! !n 'a%uta# D!$"o(!t!e de !nca$are catre ca$!er!e# du"a ca(.
Se ar5!'ea(a %a com"art!mentu% +!nanc!arconta3!%.
o Foaia )o,')%i#a &' *r'/'"%a:
Formu%aru% e$te $tructurat "e ca%endaru% une! %un! +!!nd "re(entate toate (!%e%e# !nc%u$!' ce%e
%!3ere. Pro-ramu% une! (!%e e$te $tructurat "e 3 $c5!m3ur! a$t+e% !ncat "onta&u% $a aco"ere or!ce
$!tuat!e $"ec!+!cK unu! %oc de munca.
Funct!onaru% marc5ea(a (!%e%e %!3ere a%e %un!! ca%endar!$t!ce %uate !n ca%cu%. In cam"u% QTota% ore
%ucrateH $e !n$cr!e numaru% de ore %ucratoare d!n %una# !n +unct!e de care +ormu%aru% ca%cu%ea(a
ore%e $u"%!mentare.
Foa!a co%ect!'a de "re(enta $e ca%cu%ea(a !n 3a(a "onta&u%u! (!%n!c rea%!(at %a %ocu% de
munca# $e !n$cr!e !n dre"tu% (!%e!8$c5!m3u%u! re$"ect!' numaru% de ore %ucrate de $a%ar!at.
1!%e%e "ontate !n conced!u med!ca% $au !n conced!u de od!5na $e ca%cu%ea(a manua%# (!%e%e
re$"ect!'e $unt "ontate QcmH $au QcoH# !ar cam"ur!%e re$"ect!'e $unt $coa$e d!n ca%cu%u% ore%or
%ucrate.
Ore%e re(u%tate d!n "onta& $tructurate !n ore %ucrate# ore $u"%!mentare# ore noa"te# (!%e
conced!u med!ca%# (!%e conced!u od!5na $e "re!au !n $tatu% %unar de "%ata $! con$t!tu!e 3a(a de
ca%cu% "entru ca%cu%u% $a%ar!u%u! !n %una %uata !n ca%cu%.
o C'"%ra,i/a%or:
In un!tat!%e !n care $e !ntocme$c ma! mu%te $tate de $a%ar!!# "entru +!ecare $ect!e# ate%!er#
$ector# ace$tea $e centra%!(ea(K %a n!'e%u% un!tat!! "entru !nre-!$trarea !n conta3!%!tate $! ca%cu%u%
contr!3ut!!%or datorate %a 3u-etu% a$!-urKr!%or $oc!a%e# 3u-etu% a$!-urar!%or $oc!a%e de $anatate#
3u-etu% +ondu%u! de $oma&# "recum $! ca%cu%u% a%tor contr!3ut!!.
Se !ntocme$te !n doua e=em"%are !n com"art!mentu% care are atr!3ut!! de $ta3!%!rea
dre"tur!%or $a%ar!a%e "e 3a(a $tate%or de $a%ar!!. Un e=em"%ar $e "reda %a conta3!%!tate !ar ce%a%a%t
$e "a$trea(a %a com"art!mentu% !n care $a !ntocm!t.
o Lis%a &' i"&'m"i/a%ii *'"%r( )o")'&i(, &' o&i:"a $er'e$te ca9
2E
-document "entru $ta3!%!rea dre"tur!%or "r!'!nd !ndemn!(at!!%e cu'en!te $a%ar!at!%or# "e t!m"u%
e+ectuar!! conced!u%u! de od!5na<
document &u$t!+!cat!' de !nre-!$trare !n conta3!%!tate.
Se !ntocme$te !n doua e=em"%are# "e ma$ura "%ecar!! "er$ona%u%u! !n conced!u% de od!5na#
de com"art!mentu% care are acea$ta atr!3ut!e# "e 3a(a date%or d!n +!$a de e'!denta a $a%ar!!%or $! $e
$emnea(a "entru con+!rmarea rea%!tat!! date%or $! e=act!tat!! ca%cu%e%or de "er$oana care a ca%cu%at
!ndemn!(at!!%e $! a !ntocm!t %!$ta.
C!rcu%a %a9
%a "er$oane%e autor!(ate $a e=erc!te contro%u% +!nanc!ar "re'ent!' $! $a a"ro3e "%ata :e=em"% 1;<
%a ca$!er!a un!tat!! !m"reuna cu IDre"tur! 3ane$t!c5en(!na a IIa:e=tra$;H "entru e+ectuarea
"%at!! :e=em"%aru% 1;<
%a com"art!mentu% +!nanc!ar F conta3!%# ca ane=a %a e=em"%aru% 2 a% Re-!$tru%u! de ca$a# "entru
!nre-!$trarea !n conta3!%!tate :e=em"%aru% 1;<
%a com"art!mentu% care a !ntocm!t %!$ta de a'an$ "entru a $er'! %a !ntocm!rea $tate%or de $a%ar!! %a
$+ar$!tu% %un!! :e=em"%aru% 2;.
E=em"%aru% 1 a% documentu%u! $e ar5!'ea(a %a com"art!mentu% +!nanc!ar F conta3!%# !ar
e=em"%aru% 2 $e ar5!'ea(a %a com"art!mentu% care a !ntocm!t %!$ta.
o D'sas(ra%or(, i"&'m"i/a%ii,or *,a%i%' i" )o"%(, asi2(rari,or so)ia,' &' s%a%
Ser'e$te ca9
document de centra%!(are a (!%e%or %ucratoare de conced!u med!ca%# a ca(ur!%or "entru "rote(e#
dece$e# "recum $! a !ndemn!(at!!%or "%at!te !n contu% a$!-urar!%or $oc!a%e de $tat.
Documentu% $e !ntocme$te !ntrun e=em"%ar# de com"art!mentu% +!nanc!ar F conta3!%# %a
$+ar$!tu% +!ecare! %un!# "e 3a(a cert!+!cate%or med!ca%e $! a $tate%or de $a%ar!! $! nu c!rcu%a# +!!nd
document de !nre-!$trare.
Ace$t document $e ar5!'ea(a %a com"art!mentu% +!nanc!ar F conta3!%# ane=at %a d!$"o(!t!a
de "%ata "r!'!nd a$!-urar!%e $oc!a%e.
o Fisa is)a,a $
Se ut!%!(ea(a "entru dec%ararea modu%u! de ca%cu% $! de ret!nere a !m"o(!tu%u! "e 'en!tur!%e
d!n $a%ar!! "entru +unct!a de 3a(a.
Se !ntocme$te de an-a&ator !n tre! e=em"%are# a$t+e%9
Je=em"%aru% F!$e! +!$ca%e 1 cu $"ec!+!cat!a Ior!-!na% "entru an-a&atorH<
Je=em"%aru% F!$e! +!$ca%e 1 cu $"ec!+!cat!a Ico"!e "entru un!tatea +!$ca%aH<
Je=em"%aru% F!$e! +!$ca%e 1 cu $"ec!+!cat!a Ico"!e "entru an-a&atH.
F!$a +!$ca%a 1 c!rcu%a9
Jun e=em"%ar %a an-a&ator<
Jun e=em"%ar %a or-anu% +!$ca%<
Jun e=em"%ar %a an-a&at.
Un e=em"%ar a% F!$e! +!$ca%e 1 $e ar5!'ea(a %a an-a&ator !ar un e=em"%ar %a or-anu% +!$ca%.
o Fisa is)a,a 2
Se ut!%!(ea(a "entru dec%ararea modu%u! de ca%cu% a !m"o(!tu%u! "e 'en!tur!%e d!n $a%ar!!#
a%te%e decat ce%e de %a +unct!a de 3a(a.
F!$a +!$ca%a 2 $e com"%etea(a de "%at!tor!! de 'en!tur! d!n $a%ar!!# a%te%e decat ce%e de %a +unct!a de
3a(a# "entru +!ecare "er$oana care o3t!ne 'en!tur! de acea$ta natura.
2*
Ace$t +ormu%ar $e com"%etea(a !n tre! e=em"%are# a$t+e%9
Je=em"%aru% F!$e! +!$ca%e 2 cu $"ec!+!cat!a Ior!-!na% "entru an-a&atorH ramane %a "%at!tor!! de
'en!tur!<
Je=em"%aru% F!$e! +!$ca%e 2 cu $"ec!+!cat!a Ico"!e "entru un!tatea +!$ca%aH $e de"une %a un!tatea
+!$ca%a com"etenta<
Je=em"%aru% F!$e! +!$ca%e 2 cu $"ec!+!cat!a Ico"!e "entru an-a&atH $e tran$m!te an-a&atu%u!.
Un e=em"%ar d!n ace$t +ormu%ar $e ar5!'ea(a %a an-a&ator !ar un a%t e=em"%ar $e tran$m!te
%a or-anu% +!$ca%.
o D'),ara%ia *ri#i"& '#i&'"%a "omi"a,a a asi2(ra%i,or si a o1,i2a%ii,or &' *,a%a )a%r'
1(2'%(, asi2(rari,or so)ia,'!
A$!-urarea e'!dente! nom!na%e a a$!-urat!%or $! a o3%!-at!!%or de "%ata catre 3u-etu%
a$!-urar!%or de $tat $e rea%!(ea(a "e 3a(a Dec%arat!e! "r!'!nd e'!denta nom!na%a a a$!-urat!%or $! a
o3%!-at!!%or de "%ata catre 3u-etu% a$!-urar!%or $oc!a%e.
Dec%arat!a $e de"une %unar# %a data $ta3!%!ta de ca$a ter!tor!a%a de "en$!! !n ra(a care!a !$!
are $ed!u% an-a&atoru% "er$oana &ur!d!ca $au dom!c!%!u% an-a&atoru% "er$oana +!(!ca. Acea$ta
dec%arat!e $e de"une "e $u"ort de 5art!e. An-a&ator!! care au un numar med!u %unar de $a%ar!at!
ma! mare de 26 de"un o3%!-ator!u acea$ta dec%arat!e $! "e $u"ort ma-net!c $au e%ectron!c# !n
+ormatu% "re'a(ut !n IIn$truct!un!%e "entru tran$m!terea "e ca%e e%ectron!ca a Dec%arat!e! "r!'!nd
e'!denta nom!na%a a a$!-urat!%or $! a o3%!-at!!%or de "%ata catre 3u-etu% a$!-urar!%or $oc!a%eH.
Pr!ma dec%arat!e de"u$a %a ca$a ter!tor!a%a de "en$!! re"re(!nta !nre-!$trarea !n $!$temu% "u3%!c de
"en$!! $! a%te dre"tur! de a$!-urar! $oc!a%e a a$!-urat!%or# "entru care an-a&ator!! au o3%!-at!a
"re'a(uta de %e-e de a ca%cu%a# ret!ne $! '!ra contr!3ut!a !nd!'!dua%a de a$!-urar! $oc!a%e.
o D'),ara%ia *ri#i"& o1,i2a%ii,' &' *,a%a )a%r' 1(2'%(, Fo"&(,(i *'"%r( *,a%a
a.(%or(,(i &' soma.!
Per$oane%e &ur!d!ce $! +!(!ce a'and ca%!tatea de an-a&ator!# care# "otr!'!t %e-!! au o3%!-at!! de
"%ata %a 3u-etu% Fondu%u! "entru "%ata a&utoru%u! de $oma& tre3u!e $a dec%are %unar ace$te
o3%!-at!!.
Dec%arat!a %unara $e de"une !n termen de 26 de (!%e ca%endar!$t!ce de %a e="!rarea %un!!
"entru care $e datorea(a contr!3ut!!%e# odata cu do'ada e+ectuar!! "%at!! ace$tora# %a A-ent!a
Cudeteana "entru Ocu"area Forte! de Munca .
Dec%arat!a %unara $e !ntocme$te !n doua e=em"%are. Un e=em"%ar $e de"une %a A-ent!a
Cudeteana "entru Ocu"area Forte! de Munca #!nc%u$!' "r!n "o$ta $au $!$tem e%ectron!c $! e$te#
"otr!'!t %e-!!# documentu% de e'!denta ce re"re(!nta t!t%u% de creanta. A% do!%ea e=em"%ar a%
dec%arat!e! ramane %a an-a&ator $! $e ar5!'ea(a %a com"art!mentu% +!nanc!arconta3!%.

o D'),ara%ia *ri#i"& o1,i2a%ii,' &' *,a%a ,a Fo"&(, &' asi2(rari &' sa"a%a%'
Per$oane%e &ur!d!ce $! +!(!ce# a'and ca%!tatea de an-a&ator!# care# "otr!'!t %e-!! au o3%!-at!a
de "%ata a contr!3ut!e! %a Fondu% de a$!-urar! $oc!a%e de $anatate# tre3u!e $a dec%are %unar ace$te
o3%!-at!!.
Dec%arat!a %unara cu"r!nde contr!3ut!a datorata de an-a&ator# contr!3ut!a datorata de a$!-urat! $!
contr!3ut!a datorata de "er$oane%e care $e a+%a !n conced!u med!ca%# conced!u de matern!tate $!
conced!u "entru !n-r!&!rea co"!%u%u! 3o%na' $! care $e $u"orta d!n contr!3ut!a an-a&atoru%u! %a
a$!-urar!%e $oc!a%e.
2/
La Dec%arat!a %unara $e ane=ea(K L!$ta nom!na%a cu an-a&at!! care !ntra $! !e$ d!n act!'!tate
!n cur$u% %un!! "entru care $e +ace ra"ortarea.
Dec%arat!a %unara $e de"une !n termen de 26 de (!%e ca%endar!$t!ce de %a e="!rarea %un!!
"entru care $e datorea(a contr!3ut!!%e# odata cu do'ada e+ectuar!! "%at!! ace$tora# %a Ca$a
Cudeteana de A$!-urar! de $anatate .
Dec%arat!a %unara $e !ntocme$te !n doua e=em"%are. Un e=em"%ar $e de"une %a Ca$a
Cudeteana de A$!-urar! de $anatate# !nc%u$!' "r!n "o$ta $au $!$tem e%ectron!c $! e$te# "otr!'!t %e-!!#
documentu% de e'!denta ce re"re(!nta t!t%u% de creanta. A% do!%ea e=em"%ar a% dec%arat!e! ramane
%a an-a&ator $! $e ar5!'ea(a %a com"art!mentu% +!nanc!arconta3!%.
2!2! Sis%'m(, &' )o"%(ri *ri#i"& i"r'2is%rar'a sa,arii,or si r',')%ar'a i" )o"%a1i,i%a%' a
&')o"%ari,or )( *'rso"a,(,
Inre-!$trarea !n conta3!%!tate a $a%ar!!%or datorate "er$ona%u%u! $e +ace %unar# %a date%e
$ta3!%!te !n contractu% de munca# cu "o$!3!%!tatea acordar!! unu! a'an$ c5en(!na%# %a un !nter'a% de
doua $a"taman!.
Re+%ectarea !n conta3!%!tate a decontar!%or cu "er$ona%u% $e rea%!(aea(a cu a&utoru%
contur!%or d!n -ru"a )2 QPer$ona% $! contur! a$!m!%ateH#care cu"r!nde urmatoare%e contur!9
)21 QPer$ona% F $a%ar!! datorateH
)23 QPer$ona% F a&utoare mater!a%e datorateH
)2) QPr!me re"re(entand "art!c!"area "er$ona%u%u! %a "ro+!tH
)2, QA'an$ur! acordate "er$ona%u%u!H
)24 QDre"tur! de "er$ona% ner!d!cateH
)2E QRet!ner! d!n $a%ar!! datorate tert!%orH
)2* QA%te dator!! $! creante !n %e-atura cu "er$ona%u%H
2.2.1.Evidenta si contabilitatea decontarilor cu personalul
Contul 421 - Personal - salarii datorate.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta decontar!%or cu "er$ona%u% "entru dre"tur!%e
$a%ar!a%e8 $a%ar!!%e cu'en!te ace$tora !n 3an! $au natura# !nc%u$!' a adao$ur!%or $! "rem!!%or ac5!tate
d!n +ondu% de $a%ar!! :ce%e%a%te dre"tur! $a%ar!a%e $ta3!%!te contractua% $au "r!n %e-e;. Conta3!%!tatea
ana%!t!ca $e t!ne cu a&utoru% $tate%or de "%ata a $a%ar!!%or# d!$t!nct "entru $a%ar!at!! "ermanent! de
co%a3orator! care $e !nre-!$trea(a "r!n contu% )61. Contu% )21 e$te un cont de "a$!'.
In cred!tu% contu%u! )21 $e !nre-!$trea(a9
a&utoare%e mater!a%e datorate "er$ona%u%u! $u"ortate d!n CAS# !n cond!t!!%e %e-!! :)31;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-0$ QA$!-urar! $oc!a%eH N -2$ QPer$ona% F$a%ar!! datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$a%ar!! $! a%te dre"tur! cu'en!te "er$ona%u%u!# !nc%u$!' a&utoare%e mater!a%e $u"ortate d!n
c5e%tu!e%!# !n cond!t!!%e %e-!! :4)1;.
36
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-$ QC5e%tu!e%! cu N -2$ QPer$ona% F $a%ar!! datorateH
$a%ar!!%e datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )21 $e !nre-!$trea(a9
'en!tur! d!n $a%ar!! :de +a"t# ret!ner! d!n $a%ar!!; re"re(entand9 a'an$ur!# $ume o"o(a3!%e
$a%ar!at!%or datorate tert!%or# contr!3ut!a "entru a$!-urar!%e $oc!a%e :contr!3ut!a "entru "en$!a
$u"%!mentara# etc.;# contr!3ut!a "entru a&utoru% de $oma&# !m"o(!tu% "e $a%ar!!# "recum $! a%te
ret!ner! datorate tert!%or8 un!tat!! :)2,# )2E# )2*# )31# )3E# )));<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! N M
datorateH -23 QA'an$ur! acordate "er$ona%u%u!H
-26 QRet!ner! d!n $a%ar!! datorate tert!%orH
-27 QA%te dator!! $! creante !n %e-atura cu
"er$ona%u%H
-0$ QA$!-urar! $oc!a%eH
-06 QA&utor de $oma&H
--- QIm"o(!tu% "e 'en!tur! de natura
$a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR

'a%oarea %a "ret de !nre-!$trare a "rodu$e%or acordate $a%ar!at!%or ca "%ata !n natura# "otr!'!t %e-!!
:3),# 3)4;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! N 0-3 QProdu$e +!n!teH
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e ret!nute d!n $tatu% de $a%ar!! re"re(entand a'an$ur! acordate :)41;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! N -5$ QDe3!tor! d!'er$!H
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e ner!d!cate de "er$ona% !n termenu% %e-a% :)24;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
31
-2$ QPer$ona% F $a%ar!! N -25 QDre"tur! de "er$ona% ner!d!cateH
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$a%ar!!%e $! a%te dre"tur! $a%ar!a%e ner!d!cate !n termenu% %e-a% de "%ata :)42;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! N -52 QCred!tor! d!'er$!H
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$a%ar!!%e nete ac5!tate !n numerar $au '!rament 3ancar "er$ona%u%u! re"re(entand $a%ar!! $! a%te
dre"tur! $a%ar!a%e :,21# ,31;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! N M
datorateH 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% cred!tor a% contu%u! re"re(!nta $ume%e datorate $a%ar!at!%or :$a%ar!! $! dre"tur!
$a%ar!a%e;.
Contul 423 - Personal - ajutoare materiale datorate.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta a&utoare%or de 3oa%a "entru !nca"ac!tate
tem"orara de munca# a ce%or "entru !n-r!&!rea co"!%u%u!# a a&utoare%or de dece$ $! a a%tor a&utoare
acordate. Contu% )23 e$te un cont de "a$!'.
In cred!tu% contu%u! )23 $e !nre-!$trea(a9
$ume%e datorate "er$ona%u%u!# re"re(entand a&utoare mater!a%e $u"ortate d!n contr!3ut!a un!tat!!
"entru a$!-urar! $oc!a%e# "recum $! a%te a&utoare acordate# "otr!'!t %e-!!# "entru "rotect!a $oc!a%a
:)31# 4),;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
M N -20 QPer$ona% F a&utoare mater!a%e
-0$ QA$!-urar! $oc!a%eH datorateH
5-3 QC5e%tu!e%! "r!'!nd
a$!-urar!%e $! "rotect!a $oc!a%aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )23 $e !nre-!$trea(a9
$ume%e8 a&utoare%e mater!a%e "%at!te :,12# ,31;<
32
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-20 QPer$ona% F a&utoare N M
mater!a%e datorateH 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
ret!ner!%e re"re(entand9 a'an$ur!%e acordate# $ume datorate un!tat!! $au tert!%or# contr!3ut!a
"entru a$!-urar! de $anatate $! "entru a&utoru% de $oma& $! !m"o(!tu% datorat :)2,# )2E# )2*# )31#
)3E# )));<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-20 QPer$ona% F a&utoare N M
mater!a%e datorateH -23 QA'an$ur! acordate "er$ona%u%u!H
-26 QRet!ner! d!n $a%ar!! datorate
tert!%orH
-27 QA%te dator!! $! creante !n %e-atura
cu "er$ona%u%H
-0$ QA$!-urar! $oc!a%eH
-06 QA&utor de $oma&H
--- QIm"o(!tu% "e 'en!tur! de
natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e8 a&utoare mater!a%e ner!d!cate :)24;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-20 QPer$ona% F a&utoare N -25 QDre"tur! de "er$ona% ner!d!cateH
mater!a%e datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta $ume%e datorate $a%ar!at!%or.
Contul 424 Prime reprezentand participarea personalului la proit.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta $t!mu%ente%or acordate8 cu'en!te "er$ona%u%u! d!n
"ro+!tu% rea%!(at. Contu% )2) e$te un cont de "a$!'.
In cred!tu% contu%u! )2) $e !nre-!$trea(a9
$ume%e a%ocate8 re"art!(ate "er$ona%u%u! d!n "ro+!tu% rea%!(at :11E;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
33
$$6 QRe(u%tatu% re"ortatH N -2- QPart!c!"area "er$ona%u%u! %a
"ro+!tH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )2) $e !nre-!$trea(a9
$ume%e ac5!tate $a%ar!at!%or ca $t!mu%ente d!n "ro+!tu% rea%!(at :,12# ,31;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2- QPart!c!"area "er$ona%u%u! N M
%a "ro+!tH 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e cu'en!te d!n "ro+!t#ner!d!cate de "er$ona%:)24;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2- QPart!c!"area "er$ona%u%u! N -25 QDre"tur! de "er$ona% ner!d!cateH
%a "ro+!tH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
!m"o(!tu% ret!nut :)));.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2- QPart!c!"area "er$ona%u%u! N --- QIm"o(!tu% "e 'en!tur! de natura
%a "ro+!tH $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta $ume%e acordate8 datorate "er$ona%u%u!.
Contul 42! - "vansuri acordate personalului.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta a'an$ur!%or acordate "er$ona%u%u!. Contu% )2,
e$te un cont de act!'.
In de3!tu% contu%u! )2, $e !nre-!$trea(a<
a'an$ur!%e "%at!te "er$ona%u%u! con+orm contractu%u! de munca :,12# ,31;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-23 QA'an$ur! acordate N ;
"er$ona%u%u!H 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
a'an$ur!%e ner!d!cate :)24;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-23 QA'an$ur! acordate N -25 QDre"tur! de "er$ona% ner!d!cateH
"er$ona%u%u!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3)
In cred!tu% contu%u! )24 $e !nre-!$trea(a9
$ume%e ret!nute "e $tate%e de $a%ar!! $au de a&utoare mater!a%e re"re(entand a'an$ur! acordate
:)21# )23;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -23 QA'an$ur! acordate "er$ona%u%u!H
-2$ QPer$ona% F$a%ar!! datorateH
-20 QPer$ona% Fa&utoare mater!a%e
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta a'an$ur!%e acordate "er$ona%u%u! $! ner!d!cate.
Contul 42# - $repturi de personal neridicate.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta dre"tur!%or de "er$ona%# ner!d!cate !n termenu%
%e-a%. Contu% )24 e$te un cont de "a$!'.
In cred!tu% contu%u! )24 $e !nre-!$trea(a9
$ume%e datorate "er$ona%u%u!# ner!d!cate !n termen# re"re(entand $a%ar!!# $"orur!# adao$ur!#
a%ocat!! de $tat "entru co"!!# $t!mu%ente d!n "ro+!t# a&utoare de 3oa%a $! a%te dre"tur! :)21# )23#
)2)# )2,;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -25 QDre"tur! de "er$ona% ner!d!cateH
-2$ QPer$ona% F$a%ar!! datorateH
-20 QPer$ona% Fa&utoare mater!a%e
datorateH
-2- QPart!c!"area "er$ona%u%u! %a "ro+!tH
-23 QA'an$ur! acordate "er$ona%u%u!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )24 $e !nre-!$trea(a9
$ume%e ac5!tate "er$ona%u%u! :,12# ,31;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-25 QDre"tur! de "er$ona% N ;
ner!d!cateH 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
dre"tur!%e de "er$ona% ner!d!cate# "re$cr!$e# datorate 3u-etu%u! de $tat "otr!'!t %e-!!# $au
!nre-!$trate ca 'en!tur! e=ce"t!ona%e a+erente "er!oade! :))*# E,*8 EE1;.
3,
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-25 QDre"tur! de "er$ona% N ;
ner!d!cateH --7 QA%te dator!! $! creante cu 3u-etu%
$tatu%u!H
637 QA%te 'en!tur! d!n e="%oatareH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta dre"tur! de "er$ona% ner!d!cate.
Contul 42% - &etineri din salarii datorate tertilor.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta ret!ner!%or $! "ro"r!r!%or d!n remunerat!!# datorate
tert!%or. Contu% )2E e$te un cont de "a$!'.
In cred!tu% contu%u! )2E $e !nre-!$trea(a9
$ume%e ret!nute de %a $a%ar!at!# datorate tert!%or# re"re(entand c5!r!!# cum"arar! cu "%ata !n rate $!
a%te o3%!-at!! +ata de tert! :)21# )23;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -26 QRet!ner! d!n $a%ar!! datorate
-2$ QPer$ona% F$a%ar!! datorateH tert!%orH
-20 QPer$ona% Fa&utoare mater!a%e
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )2E $e !nre-!$trea(a9
$ume%e ac5!tate tert!%or# re"re(entand ret!ner! $au "ro"r!r! d!n $a%ar!! :,12# ,31;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-26 QRet!ner! d!n $a%ar!! N ;
datorate tert!%orH 3$2 QContur! curente %a 3anc!H
30$ QCa$aH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta $ume%e ret!nute de %a $a%ar!at!# datorate tert!%or.
Contul 42' - "lte datorii si creante in le(atura cu personalul.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta decontar!%or cu $a%ar!at!! %a !nc5!derea
e=erc!t!u%u!# "entru a "erm!te !nre-!$trarea 'en!tur!%or $! c5e%tu!e%!%or a+erente e=erc!t!u%u! e="!rat#
34
"recum $! a a%tor creante $! dator!! !n ra"ortur!%e cu "er$ona%u%. Contu% )2* e$te un cont
3!+unct!ona% $! $e de('o%ta !n urmatoare%e contur! $!ntet!ce de -radu% II 9
)2*1 F QA%te dator!! !n %e-atura cu "er$ona%u%H
)2*2 F QA%te creante !n %e-atura cu "er$ona%u%H
Se cred!tea(a cu9
$ume%e datorate $a%ar!at!%or# "entru care nu $au !ntocm!t $tate de "%ata# determ!nate de
act!'!tatea e=erc!t!u%u! care urmea(a $a $e !nc5!da# !nc%u$!' !ndemn!(at!!%e "entru conced!!%e de
od!5na nee+ectuate "ana %a !nc5!derea e=erc!t!u%u! :4)1;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-$ QC5e%tu!e%! cu $a%ar!!%e N -27$ QA%te dator!! !n %e-atura cu
"er$ona%u%u!H "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-arant!!%e -e$t!onare ret!nute "er$ona%u%u! :)21;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% F $a%ar!! datorate N -27$ QA%te dator!! !n %e-atura cu
"er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e datorate "er$ona%u%u! $u3 +orma de a&utoare $oc!a%e :)3*2;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-072 QA%te creante $oc!a%eH N -27$ QA%te dator!! !n %e-atura cu
"er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
re(u%tatu% ne+a'ora3!% "ro'en!t d!n corectarea eror!%or conta3!%e :11E;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$$6 QRe(u%tatu% re"ortatH N -27$ QA%te dator!! !n %e-atura cu
"er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e !nca$ate $au ret!nute de %a $a%ar!at!# e'!dent!ate anter!or !n ace$t cont :,12# ,31# )23;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -272 QA%te creante !n %e-atura cu
30$ QCa$aH "er$ona%u%H
-2$ QPer$ona% F $a%ar!! datorateH
-20 QPer$ona% F a&utoare datorateH
3E
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Se de3!tea(a cu9
$ume%e ac5!tate "er$ona%u%u!# e'!dent!ate anter!or !n ace$t cont :,31;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-27$ QA%te dator!! !n %e-atura N 30$ QCa$aH
cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e datorate de "er$ona%# re"re(entand c5!r!! $! con$umur!# care $e +ac 'en!t %a un!tate#
"recum $! e'entua%e%e $ume datorate "r!'!nd de3!te# remunerat!!# a'an$ur! ne&u$t!+!cate# $"orur!
$au adao$ur! necu'en!te# a&utoare de 3oa%a necu'en!te# !m"utat!! $! a%te de3!te :,)2# E,**# E64#
E6*# ))2E# )3*1;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-272 QA%te creante !n %e-atura N ;
cu "er$ona%u%H -07$ QA%te dator!! $oc!a%eH
3-2 QA'an$ur! de tre(orer!eH
605 QVen!tur! d!n rede'ente#%ocat!! de
-e$t!une $! c5!r!!H
607 QVen!tur! d!n act!'!tat! d!'er$eH
6377 QA%te 'en!tur! d!n e="%oatareH
--26 QTVA co%ectataH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
cota "arte d!n 'a%oarea ec5!"amentu%u! de %ucru $u"ortata de "er$ona%:E,**#))2E;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-272 QA%te creante !n %e-atura N ;
cu "er$ona%u%H 6377 QA%te 'en!tur! d!n e="%oatareH
--26 QTVA co%ectataH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
'a%oarea 3!%ete%or de tratament $! od!5na# a t!c5ete%or $! 3!%ete%or de ca%ator!e $! a a%tor 'a%or!
acordate "er$ona%u%u!:,32;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-272 QA%te creante !n %e-atura N 302 QA%te 'a%or!H
cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3*
'a%oarea dator!!%or +ata de "er$ona% "re$cr!$e $au anu%ate:E,*;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-27$ QA%te dator!! !n %e-atura N 637 QA%te 'en!tur! d!n e="%oatareH
cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% cred!tor a% contu%u! re"re(!nta $ume%e datorate de un!tate $a%ar!at!%or# !ar $o%du%
de3!tor# $ume%e datorate de $a%ar!at!.
2.2.2. Contabilitatea contributiilor societatii

ontabilitatea decontarilor cu asigurarile sociale, asigurarile sociale de sanatate si
fondul de somaj $e t!ne cu a&utoru% -ru"e! )3 QA$!-urar! $oc!a%e# "rotect!e $oc!a%a $! contur!
a$!m!%ateH "r!n contur!%e 9 )31 QA$!-urar! $oc!a%eH
)3E QA&utor de $oma&H
)3* QA%te dator!! $! creante $oc!a%eH
Contul 431 - "si(urari sociale.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta decontar!%or "r!'!nd contr!3ut!a $a%ar!atu%u! $! a
un!tat!! %a +ondu% a$!-urar!%or $oc!a%e de $tat "entru contr!3ut!a "er$ona%u%u! "entru "en$!a
$u"%!mentara $! !nca"ac!tate tem"orara de munca. Conta3!%!tatea ana%!t!ca $e t!ne "e contur!%e
ana%!t!ce de -radu% II re"re(entate de9
)311 contr!3ut!a un!tat!! %a a$!-urar!%e $oc!a%e<
)312 contr!3ut!a "er$ona%u%u! %a a$!-urar!%e $oc!a%e<
)313 contr!3ut!a an-a&atoru%u! "entru a$!-urar!%e $oc!a%e de $anatate<
)31) contr!3ut!a an-a&at!%or "entru a$!-urar!%e $oc!a%e de $anatate<
Contu% )31 e$te un cont de "a$!'.
In cred!tu% contu%u! )31 $e !nre-!$trea(a9
contr!3ut!a un!tat!!8 an-a&atoru%u! %a a$!-urar!%e $oc!a%e de $tat# !nc%u$!' a&utoare%e mater!a%e
datorate "er$ona%u%u! $u"ortate d!n CAS# "otr!'!t %e-!! :4),1;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-3$ QContr!3ut!a un!tat!! N -0$$ QContr!3ut!a un!tat!! %a
%a a$!-urar!%e $oc!a%eH a$!-urar!%e $oc!a%eH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
contr!3ut!a an-a&atoru%u! "entru a$!-urar!%e $oc!a%e de $anatate :4),3;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-30 QContr!3ut!a an-a&atoru%u! N -0$0 QContr!3ut!a an-a&atoru%u!
3/
"entru a$!-urar!%e $oc!a%e "entru a$!-urar!%e $oc!a%e de
de $anatateH $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
contr!3ut!a "er$ona%u%u! %a a$!-urar!%e $oc!a%e :)21#)23;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -0$2 QContr!3ut!a "er$ona%u%u! %a
-2$ QPer$ona% F $a%ar!! datorateH a$!-urar!%e $oc!a%eH
-20 QPer$ona% F a&utoare datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
contr!3ut!a "er$ona%u%u! "entru a$!-urar!%e $oc!a%e de $anatate :)21# )23;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -0$- QContr!3ut!a "er$ona%u%u! %a
-2$ QPer$ona% F $a%ar!! datorateH a$!-urar!%e $oc!a%e de
-20 QPer$ona% F a&utoare datorateH $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )31 $e !nre-!$trea(a9
$ume%e '!rate a$!-urar!%or $oc!a%e de $tat $! de $anatate :,12;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-0$4 QA$!-urar! $oc!a%eH N 3$2 QContur! curente %a 3anc!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e datorate "er$ona%u%u!ca a&utoare $oc!a%e# ce $e $u"orta d!n a$!-urar! $oc!a%e :)23;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-0$4 QA$!-urar! $oc!a%eH N -20 QPer$ona%a&utoare mater!a%e
datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
'a%oarea dator!!%or $oc!a%e anu%ate :E,**;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-0$4 QA$!-urar! $oc!a%eH N 6377 QA%te 'en!tur! d!n e="%oatareH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% cred!tor a% contu%u! re"re(!nta $ume%e datorate +ondu%u! a$!-urar!%or $oc!a%e de $tat
$! +ondu%u! a$!-urar!%or $oc!a%e de $anatate e$te deo$e3!t de !nd!cat $a +!e nu%.
)6
Contul 43% - "jutor de somaj.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta decontar!%or "r!'!nd a&utoru% de $oma& datorat de
un!tate "recum $! de $a%ar!at!! "ermanent!# "otr!'!t %e-!!. Conta3!%!tatea ana%!t!ca $e t!ne d!$t!nct "e
contur!%e $!ntet!ce de -radu% II
)3E1 contr!3ut!a un!tat!! %a +ondu% de $oma&#
)3E2 contr!3ut!a "er$ona%u%u! %a +ondu% de $oma&.
Contu% )3E e$te un cont de "a$!'.
In cred!tu% contu%u! )3E $e !nre-!$trea(a9
$ume%e datorate de an-a&ator8 un!tate "entru con$t!tu!rea +ondu%u! "entru "%ata a&utoru%u! de
$oma& :4),2;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-32 QContr!3ut!a un!tat!! N -06$ QContr!3ut!a un!tat!! %a
"entru a&utoru% de $oma&H a&utoru% de $oma&H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e datorate de catre "er$ona% "entru con$t!tu!rea +ondu%u! de $oma&# "otr!'!t %e-!! :)21#
)23;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N -062 QContr!3ut!a "er$ona%u%u! %a
-2$ QPer$ona% F $a%ar!! datorateH +ondu% de $oma&H
-20 QPer$ona% F a&utoare datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR

In de3!tu% contu%u! )3E $e !nre-!$trea(a9
$ume%e '!rate re"re(entand contr!3ut!a un!tat!! $! a "er$ona%u%u! "entru con$t!tu!rea +ondu%u! de
$oma& :,12;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-064 QA&utor de $oma&H N 3$2 QContur! curente %a 3anc!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
dator!! anu%ate :E,**;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-064 QA&utor de $oma&H N 6377 QA%te 'en!tur! d!n e="%oatareH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% cred!tor a% contu%u! re"re(!nta $ume%e datorate de un!tate $! de $a%ar!at! "entru
con$t!tu!rea +ondu%u! de $oma& e$te !nd!cat $a +!e nu%.
)1
Contul 43' - "lte datorii si creante sociale.
Cu a&utoru% ace$tu! cont $e t!ne e'!denta dator!!%or de ac5!tat $au a creante%or de !nca$at !n
contu% a$!-urar!%or $oc!a%e a+erente e=erc!t!u%u! !n cur$# "recum $! "%ata ace$tora. Contu% )3* e$te
un cont 3!+unct!ona%.
Su3contur!%e "entru ?Contu% )3* A%te dator!! $! creante $oc!a%e? $unt9
)3*1 A%te dator!! $oc!a%e.
)3*2 A%te creante $oc!a%e.
In cred!tu% contu%u! )3* $e !nre-!$trea(a9
$ume%e re"re(entand a&utoare mater!a%e ac5!tate !n "%u$ "er$ona%u%u! :)2*2;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-272 QA%te creante !n N -07$ QA%te dator!! $oc!a%eH
%e-atura cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e !nca$ate de %a 3u-etu% a$!-urar!%or $oc!a%e :,12;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3$2 QContur! curente N -072 QA%te creante $oc!a%eH
%a 3anc!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! )3* $e !nre-!$trea(a9
$ume%e datorate "er$ona%u%u!# $u3 +orma de a&utoare mater!a%e :)2*1;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-072 QA%te creante $oc!a%eH N -27$ QA%te dator!! !n %e-atura
cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e '!rate a$!-urar!%or $oc!a%e re+%ectate ca a%te dator!! $! creante $oc!a%e :,12;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-07$ QA%te dator!! $oc!a%eH N 3$2 QContur! curente %a 3anc!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
dator!! "re$cr!$e $au anu%ate :E,**;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-07$ QA%te dator!! $oc!a%eH N 6377 QA%te 'en!tur! d!n e="%oatareH
)2
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% cred!tor a% contu%u! re"re(!nta $ume%e datorate 3u-etu%u! a$!-urar!%or $oc!a%e# !ar
$o%du% de3!tor# $ume%e ce urmea(a a $e !nca$a de %a 3u-etu% a$!-urar!%or $oc!a%e.
ontabilitatea impozitului pe venituri de natura salariala $e conduce cu a&utoru%9
Contul 444 )mpozitul pe venituri de natura salariilor
Cu a&utoru% ace$tu! cont $e t!ne e'!denta !m"o(!te%or "e 'en!tur!%e de natura $a%ar!!%or $!
a%tor dre"tur! $!m!%are datorate 3u-etu%u! $tatu%u! . Contu% ))) ?Im"o(!tu% "e 'en!tur! de natura
$a%ar!!%or? e$te un cont de "a$!'.
In cred!tu% contu%u! ))) ?Im"o(!tu% "e 'en!tur! de natura $a%ar!!%or? $e !nre-!$trea(a9
$ume%e re"re(entand !m"o(!tu% "e 'en!tur! de natura $a%ar!!%or ret!nut d!n dre"tur!%e 3ane$t!
cu'en!te "er$ona%u%u!# "otr!'!t %e-!! :)21# )23;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N --- QIm"o(!tu% "e 'en!tur! de
-2$ QPer$ona% F $a%ar!! datorateH natura $a%ar!!%orH
-20 QPer$ona% F a&utoare datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$ume%e re"re(entand !m"o(!tu% datorat de catre co%a3orator!! un!tat!! "entru "%at!%e e+ectuate
catre ace$t!a :)61;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-0$ QFurn!(or!H N --- QIm"o(!tu% "e 'en!tur! de
natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In de3!tu% contu%u! ))) ?Im"o(!tu% "e 'en!tur! de natura $a%ar!!%or? $e !nre-!$trea(a9
$ume%e '!rate %a 3u-etu% $tatu%u! re"re(entand !m"o(!tu% "e 'en!tur!%e de natura $a%ar!!%or $! a%te
dre"tur! $!m!%are :,12;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
--- QIm"o(!tu% "e 'en!tur! N 3$2 QContur! curente %a 3anc!H
de natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
)3
'a%oarea dator!!%or "r!'!nd !m"o(!tu% "e $a%ar!! anu%ate $au "re$cr!$e:E,**;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
--- QIm"o(!tu% "e 'en!tur! N 6377 QA%te 'en!tur! d!n e="%oatareH
de natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
So%du% contu%u! re"re(!nta $ume%e datorate 3u-etu%u! $tatu%u!.
2.2.3. C*eltuielile cu personalul+ asi(urarile si protectia sociala
ontabilitatea c!eltuielilor cu personalul, asigurarile si protectia sociala $e t!ne cu
a&utoru% contur!%or9 4)1 IC5e%tu!e%! cu $a%ar!!%e "er$ona%u%u!H
4), IC5e%tu!e%! "r!'!nd a$!-urar!%e $! "rotect!a $oc!a%aH
Contul #41 C*eltuieli cu salariile personalului
Cu a&utoru% ace$tu! cont $e t!ne e'!denta c5e%tu!e%!%or cu $a%ar!!%e "er$ona%u%u! . Contu% 4)1
?C5e%tu!e%! cu $a%ar!!%e "er$ona%u%u!? e$te un cont cu +unct!e de act!'.
In de3!tu% contu%u! 4)1 ?C5e%tu!e%! cu $a%ar!!%e "er$ona%u%u!? $e !nre-!$trea(a9
'a%oarea $a%ar!!%or $! a a%tor dre"tur! cu'en!te "er$ona%u%u! :)21;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-$ QC5e%tu!e%! cu $a%ar!!%e N -2$ QPer$ona%$a%ar!! datorateH
"er$ona%u%u!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
dre"tur! de "er$ona% "entru care nu $au !ntocm!t $tate%e de "%ata# a+erente e=erc!t!u%u! !nc5e!at
:)2*;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-$ QC5e%tu!e%! cu $a%ar!!%e N -27 QA%te dator!! $! creante !n
"er$ona%u%u!H %e-atura cu "er$ona%u%H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Contu% 4)1 ?C5e%tu!e%! cu $a%ar!!%e "er$ona%u%u!? $e cred!tea(a 9
%a $+ar$!tu% "er!oade! :%un!!; "r!n tran$+eru% c5e%tu!e%!%or !n de3!tu% contu%u! 121 IPro+!t $!
"!erdereH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
))
$2$ QPro+!t $! "!erdereH N 5-$ QC5e%tu!e%! cu $a%ar!!%e
"er$ona%u%u!H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
La $+ar$!tu% "er!oade!# contu% nu "re(!nta $o%d.
Contul #4! C*eltuieli privind asi(urarile si protectia sociala
Cu a&utoru% ace$tu! cont $e t!ne e'!denta c5e%tu!e%!%or "r!'!nd a$!-urar!%e $! "rotect!a
$oc!a%a.
Contu% 4), ?C5e%tu!e%! "r!'!nd a$!-urar!%e $! "rotect!a $oc!a%a? e$te un cont cu +unct!e de act!'.
In de3!tu% contu%u! 4), ?C5e%tu!e%! "r!'!nd a$!-urar!%e $! "rotect!a $oc!a%a? $e !nre-!$trea(a9
contr!3ut!a un!tat!! %a a$!-urar!%e $oc!a%e de $anatate :)313;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-30 QC5e%tu!e%! "r!'!nd N -0$$ QContr!3ut!a un!tat!! %a
contr!3ut!a an-a&atoru%u! a$!-urar!%e $oc!a%eH
"entru a$!-urar!%e $oc!a%e
de $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
contr!3ut!a un!tat!! %a a$!-urar!%e $oc!a%e $! de $anatate :)311;<
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-3$ QC5e%tu!e%! "r!'!nd N -0$$ QContr!3ut!a un!tat!! %a
contr!3ut!a un!tat!! %a a$!-urar!%e $oc!a%eH
a$!-urar!%e $oc!a%eH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
contr!3ut!a un!tat!! %a con$t!tu!rea +ondu%u! "entru a&utoru% de $oma& :)3E1;.
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-32 QC5e%tu!e%! "r!'!nd N -06$ QContr!3ut!a un!tat!! %a
contr!3ut!a un!tat!! %a +ondu% de $oma&H
a&utoru% de $oma&H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
Contu% 4), ?C5e%tu!e%! "r!'!nd a$!-urar!%e $! "rotect!a $oc!a%a? "oate +! cred!tat "r!n9
tran$+eru% c5e%tu!e%!%or !n de3!tu% contu%u! 121 IPro+!t $! "!erdereH9
),
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
$2$ QPro+!t $! "!erdereH N ;
5-3$ QC5e%tu!e%! "r!'!nd contr!3ut!a
un!tat!! %a a$!-urar!%e $oc!a%eH
5-32 QC5e%tu!e%! "r!'!nd contr!3ut!a
un!tat!! %a a&utoru% de $oma&H
5-30 QC5e%tu!e%! "r!'!nd contr!3ut!a
an-a&atoru%u! "entru a$!-urar!%e
$oc!a%e de $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR =
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
La $+ar$!tu% "er!oade!# contu% nu "re(!nta $o%d.
)4
CAPITOLUL III
CONTABILITATEA CONTRIBUTIILOR INTREPRINDERILOR
0!$! Co"%ri1(%ia ,a asi2(rari,' so)ia,'

Contr!3ut!a "entru a$!-urar!%e $oc!a%e :C.A.S.; -enerea(a dator!! "r!n creante "entru
un!tat!%e care ut!%!(ea(a +orta de munca "e 3a(a contractu%u! !nd!'!dua% de munca $! a ce%u!
co%ect!' "recum $! "er$oane%or +!(!ce $! &ur!d!ce care au an-a&at +orta de munca cu con'ent!e de
"re$tar! de $er'!c!! $! care nu au carte de munca. Contr!3ut!a "entru a$!-urar! $oc!a%e $e determ!na
a$t+e%9
.".S. = salariul brut efectiv realizat x cota de impunere.
Cote%e de contr!3ut!! $oc!a%e care $e a"%!ca !nce"and cu dre"tur!%e $a%ar!a%e a+erente %un!!
+e3ruar!e 266/ $unt "re'a(ute !n %e-ea 3u-etu%u! a$!-urar!%or $oc!a%e de $tat "e anu% 266/# nr.
1/8266/. Le-ea 3u-etu%u! de $tat "e anu% 266/# nr. 1*8266/# nu "re'ede n!c! o mod!+!care a
cote%or de contr!3ut!! $oc!a%e a"%!ca3!%e !n anu% 266/.
Ince"and cu 1 !anuar!e 266/# con+orm OU0 nr. 2248266* $! art. 1* $! 1/ d!n LE0EA nr.
1/8266/# cote%e de contr!3ut!! de a$!-urar! $oc!a%e care $e a"%!ca !nce"and cu dre"tur!%e $a%ar!a%e
a+erente %un!! !anuar!e 266/# termen %e-a% de dec%arare "ana %a 2, +e3ruar!e 266/# $unt
urmatoare%e9
contr!3ut!a de a$!-urar! $oc!a%e datorata de an-a&ator !n 3a(a art. 1* a%!n. :2; $! :3; d!n Le-ea nr.
1/82666# cu mod!+!car!%e $! com"%etar!%e u%ter!oare9
cote a"%!ca3!%e !n %una !anuar!e 266/ con+orm OU0 nr. 2248266*9
a; 1*#,M cond!t!! norma%e de munca<
3; 23#,M cond!t!! deo$e3!te de munca<
c; 2*#,M cond!t!! $"ec!a%e de munca<
cote a"%!ca3!%e !n %una +e3ruar!e 266/ decem3r!e 266/ con+orm art. 1* d!n LE0EA nr.
1/8266/9
a; 26#*M cond!t!! norma%e de munca<
3; 2,#*M cond!t!! deo$e3!te de munca<
c; 36#*M cond!t!! deo$e3!te de munca<
Cote%e de contr!3ut!! de a$!-urar! $oc!a%e $unt d!+erent!ate !n +unct!e de cond!t!!%e norma%e#
deo$e3!te :%ocur! care# !n mod "ermanent $au !n anum!te "er!oade# "ot a+ecta e$ent!a% ca"ac!tatea
de munca a a$!-urat!%or dator!ta -radu%u! mare de e="unere %a r!$c; $au $"ec!a%e :un!tat!%e
m!n!ere# "entru "er$ona%u% care !$! de$+a$oara act!'!tate a !n $u3teran ce% "ut!n ,6M d!n t!m"u%
norma% de munca d!n %una re$"ect!'a# act!'!tat!%e de cercetare# e="%oatare# a'!at!a c!'!%a;.
Dre"tur!%e %a a$!-urar!%e $oc!a%e $unt -arantate de $tat $! $e e=erc!ta "r!n $!$temu% "u3%!c de
"en$!! $! a%te dre"tur! de a$!-urar! $oc!a%e. In $!$tem "u3%!c $unt a$!-urate o3%!-ator!u9
)E
a; "er$oane%e care de$+a$oara act!'!tat! "e 3a(a de contract !nd!'!dua% de munca $! +unct!onar!!
"u3%!c!<
3; "er$oane%e care !$! de$+a$oara act!'!tatea !n +unct!! e%ect!'e $au care $unt num!te !n cadru%
autor!tat!! e=ecut!'e# %e-!$%at!'e or! &udecatore$t!# "e durata mandatu%u!# "re cum $! mem3r!!
coo"erator! d!ntro or-an!(at!e a coo"erat!e! me$te$u-are$t!<
c; "er$oane%e care 3ene+!c!a(a de a&utor de dre"tur! %unare ce $e $u"orta d!n 3u-etu% +ondu%u!
"entru "%ata a&utoru%u! de $oma&<
d; "er$oane%e care rea%!(ea(a un 'en!t 3rut "e an ca%endar!$t!c# ec5!'a%ent cu ce% "ut!n 3 $a%ar!!
med!! 3rute "e econom!e# $! care $unt9 a$oc!at!# act!onar!# adm!n!$trator! $au mana-er! care au
!nc5e!at contract de adm!n!$trare $au mana-ement# mem3r! a! a$oc!at!!%or +am!%!a%e# "er$oane ce
de$+a$oara act!'!tat! !nde"endente $au an-a&ate !n !n$t!tut!! !nternat!ona%e# mem3r! a! $oc!etat!%or
a-r!co%e# a%te "er$oane care rea%!(ea(a 'en!tur! "ro+e$!ona%e<
e; "er$oane care "e 3a(a de con'ent!! de "re$tar! de $er'!c!!# rea%!(ea(a un 'en!t 3rut "e an
ec5!'a%ent cu ce% "ut!n tre! $a%ar!! med!! 3rute "e econom!e# cu e=ce"t!a 3ene+!c!ar!%or une! "en$!!
de %!m!ta de 'ar$ta.
2a(a %unara de ca%cu% a contr!3ut!e! !nd!'!dua%e de a$!-urar! $oc!a%e o con$t!tu!e $a%ar!!%e
!nd!'!dua%e 3rute rea%!(ate %unar# !nc1u$!' $"orur!%e $! adao$ur!%e "entru "er$oane%e an-a&ate "e
3a(a unu! contract co%ect!' de munca $au 'en!tur!%e de natura dre"tur!%or $a%ar!a%e rea%!(ate %unar
"entru "er$oane ce au +unct!! e%ect!'e# %e-!$%at!'e or! &udecatore$t! $! "entru a$oc!at!#
adm!n!$trator!# mana-er! etc.
Ace$te 3a(e de ca%cu% nu "ot de"a$! "%a+onu% a c!nc! $a%ar!! med!! 3rute %unar "e econom!e.
An-a&ator!! 'or de"une !n 3anca odata cu documentat!a "entru "%ata $a%ar!!%or $! a unor
'en!tur! a%e a$!-urat!%or $! documente "entru "%ata contr!3ut!%or datorate 3u-etu%u! a$!-urar!%or
$oc!a%e de $tat# "%at!%e e+ectuandu$e $!mu%tan# $u3 contro% 3ancar. Ne"%ata contr!3ut!!%or %a
termene%e $ta3!%!te -enerea(a "%ata unor ma&orar! ca%cu%ate "entru +!ecare (! de !ntar(!ere# "ana %a
data ac5!tar!! $ume! datorate. Ace$te $ume re"re(entand ma&orar! de !ntar(!ere ce +ac 'en!t %a
3u-etu% a$!-urar!%or $oc!a%e de $tat.
2a(a de ca%cu% a !ndemn!(at!!%or de a$!-urar! $oc!a%e $e determ!na ca med!e a 'en!tur!%or
%unare d!n u%t!me%e 4 %un!# "e 3a(a carora $a ac5!tat !ndemn!(at!a !nd!'!dua%a de a$!-urar! $oc!a%e
!n %un!%e re$"ect!'e. In $!tuat!a !n care $ta-!u% de cot!(are e$te ma! m!c de 4 %un! "entru ce! care
3ene+!c!a(a de !ndemn!(at!e "entru !nca"ac!tate tem"orara de munca cau(ata de acc!dente de
munca $au 3o%! "ro+e$!ona%e# 3a(a de ca%cu% o con$t!tu!e med!a 'en!tur!%or %unare %a care $a
ac5!tat contr!3ut!a de a$!-urar! $oc!a%e d!n %un!%e re$"ect!'e.
Nu $e datorea(a contr!3ut!a %a a$!-urar!%e $oc!a%e "entru9
$ume%e o3t!nute "e 3a(a une! con'ent!! c!'!%e de "re$tar! $er'!c!! $au e=ecutar! de
%ucrar! de catre "er$oane%e care au !nc5e!ate contracte !nd!'!dua%e de munca<
$ume%e re"re(entand "art!c!"area $a%ar!at!%or %a "ro+!t<
"re$tat!! de a$!-urar! $oc!a%e care $e $u"orta d!n +ondur!%e a$!-urar!%or $oc!a%e $au
d!n +ondur!%e an-a&atoru%u! $! care $e "%ate$c d!rect d!n ace$tea<
d!urne de de"%a$are# deta$are# !ndemn!(at!!%e de tran$+er# dre"tur!%e de autor<
dre"tur!%e "%at!te "otr!'!t d!$"o(!t!!%or %e-a%e !n ca(u% de$+acer!! contracte%or
!nd!'!dua%e de munca $au a% !ncetar!! ca%!tat!! de mem3ru coo"erator<
"rem!!%e $! a%te dre"tur! e=ce"tate "r!n %e-! $"ec!a%.
)*
0!2! Co"%ri1(%ia ,a asi2(rari,' so)ia,' &' sa"a%a%'
A$!-urar!%e $oc!a%e de $anatate re"re(!nta "r!nc!"a%u% $!$tem de +!nantare a ocrot!r!!
$anatat!! "o"u%at!e! care a$!-ura acce$u% %a un "ac5et de $er'!c!! de 3a(a "entru an-a&at!.
O3!ect!'e%e "r!nc!"a%e a%e $!$temu%u! de a$!-urar! $oc!a%e de $anatate $unt9
o "rote&area a$!-urat!%or +ata de co$tur!%e $er'!c!!%or med!ca%e !n ca( de 3oa%a $au acc!dente<
o a$!-urarea "rotect!e! a$!-urat!%or !n mod un!'er$a%# ec5!ta3!% $! +ara d!$cr!m!nar! !n
cond!t!!%e ut!%!(ar!! e+!c!ente a Fondu%u! nat!ona% un!c de a$!-urar! $oc!a%e de $anatate.
A$!-urar!%e $oc!a%e de $anatate $unt o3%!-ator!! $! +unct!onaea(a ca un $!$tem un!tar# !ar
o3!ect!'e%e $!$temu%u! $e rea%!(ea(a "e 3a(a urmatoare%or "r!nc!"!!9
o a%e-erea %!3era de catre a$!-urat! a ca$e! de a$!-urar!<
o $o%!dar!tate $! $u3$!d!ar!tate !n con$t!tu!rea $! ut!%!(area +ondur!%or<
o a%e-erea %!3era de catre a$!-urat! a +urn!(or!%or de $er'!c!! med!ca%e# de med!camente $! de
d!$"o(!t!'e med!ca%e<
o de$centra%!(area $! autonom!a !n conducere $! adm!n!$trare<
o "art!c!"area o3%!-ator!e %a "%ata contr!3ut!e! de a$!-urar! $oc!a%e de $anatate "entru
+ormarea Fondu%u! nat!ona% un!c de a$!-urar! $oc!a%e de $anatate<
o "art!c!"area "er$oane%or a$!-urate# a $tatu%u! $! a an-a&ator!%or %a adm!n!$trarea Fondu%u!
nat!ona% un!c de a$!-urar! $oc!a%e de $anatate<
o acordarea unu! "ac5et de $er'!c!! med!ca%e de 3a(a# !n mod ec5!ta3!% $! +ara d!$cr!m!nare#
or!caru! a$!-urat<
o tran$"arenta act!'!tat!! $!$temu%u! de a$!-urar! $oc!a%e de $anatate<
o %!3era concurenta !ntre +urn!(or!! care !nc5e!e contracte cu ca$e%e de a$!-urar! de $anatate.
Contr!3ut!a de a$!-urar! de $anatate datorata de an-a&ator# "otr!'!t art. 2,* d!n Le-ea nr.
/,82664# cu mod!+!car!%e $! com"%etar!%e u%ter!oare e$te de ,#2M #cota a"%!ca3!%a !n "er!oada
!anuar!e 266/ decem3r!e 266/ con+orm OU0 nr. 2248266*.
Contr!3ut!a !nd!'!dua%a de a$!-urar! de $anatate datorata de ana-a&at!# "otr!'!t art. 2,E d!n
Le-ea nr. /,82664# cu mod!+!car!%e $! com"%etar!%e u%ter!oare e$te de ,#,M a"%!ca3!%a !n "er!oada
!anuar!e 266/ decem3r!e 266/ con+orm OU0 nr. 2248266*.
Contr!3ut!a !nd!'!dua%a de a$!-urar! de $anatate datorata de "er$oane%e "re'a(ute %a art.
2,/ a%!n. :4; d!n Le-ea nr. /,82664# cu mod!+!car!%e $! com"%etar!%e u%ter!oare e$te de 16#EM
a"%!ca3!%a !n "er!oada !anuar!e 266/ decem3r!e 266/ con+orm OU0 nr. 2248266*<
Contr!3ut!a %unara a "er$oane! a$!-urate $e a"%!ca a$u"ra9
'en!tur!%or d!n $a%ar!! $au a$!m!%ate $a%ar!!%or care $u"un !m"o(!tu% "e 'en!t<
'en!tur! !m"o(a3!%e rea%!(ate de "er$oane care de$+a$oara act!'!tat! !nde"endente care $e
$u"un !m"o(!tu%u! "e 'en!t< daca ace$t 'en!t e$te $!n-uru% a$u"ra caru!a $e ca%cu%ea(a
contr!3ut!a# acea$ta nu "oate +! ma! m!ca decat cea ca%cu%ata %a un $a%ar!u de 3a(a m!n!m
3rut "e tara# %unar<
)/
'en!tur!%or d!n a-r!cu%tura $u"u$e !m"o(!tu%u! "e 'en!t $! 'en!tur!%or d!n $!%'!cu%tura#
"entru "er$oane%e +!(!ce care nu au ca%!tatea de an-a&ator<
!ndemn!(at!!%or de $oma&<
'en!tur!%or d!n cedarea +o%o$!nte! 3unur!%or#'en!tur!%or d!n d!'!dende $! do3an(!#
'en!tur!%or d!n dre"tur! de "ro"r!etate !nte%ectua%a rea%!(ate !n mod !nd!'!dua% $!8$au !ntro
+orma de a$oc!ere<
'en!tur!%or rea%!(ate d!n "en$!!.
Sunt a$!-urat!#con+orm %e-!!# tot! cetaten!! roman! cu dom!c!%!u% !n tara# "recum $! cetaten!!
$tra!n! care au $o%!c!tat $! o3t!nut "re%un-!rea dre"tu%u! de $edere tem"orara $au au dom!c!%!u% !n
Roman!a $! +ac do'ada "%at!! contr!3ut!e! %a +ond# !n cond!t!!%e "re(ente! %e-!.In acea$ta ca%!tate#
"er$oana !n cau(a !nc5e!e un contract de a$!-urare cu ca$e%e de a$!-urar! de $anatate# d!rect $au
"r!n ana-a&ator.
2ene+!c!a(a de a$!-urare# +ara "%ata contr!3ut!e!# "er$oane%e care $e a+%a !n una d!n
urmatoare%e $!tuat!!9
o tot! co"!!! "ana %a 'ar$ta de 1* an!# t!ner!! de %a 1* an! "ana %a 'ar$ta de 24 de an!# daca
$unt e%e'!# !nc%u$!' a3$o%'ent!! de %!ceu# "ana %a !nce"erea anu%u! un!'er$!tar# dar nu ma!
mu%t de 3 %un!# ucen!c! $au $tudent! $! daca nu rea%!(ea(a 'en!tur! d!n munca<
o t!ner!! cu 'ar$ta de "ana %a 24 de an! care "ro'!n d!n $!$temu% de "rotect!e a co"!%u%u! $! nu
rea%!(ea(a 'en!tur! d!n munca $au nu $unt 3ene+!c!ar! de a&utor $oc!a% acordat<
o $otu%# $ot!a $! "ar!nt!! +ara 'en!tur! "ro"r!!# a+%at! !n !ntret!nerea une! "er$oane a$!-urate<
o "er$oane%e cu 5and!ca" care nu rea%!(ea(a 'en!tur! d!n munca# "en$!e $au d!n a%te $ur$e<
o 3o%na'!! cu a+ect!un! !nc%u$e !n "ro-rame%e nat!ona%e de $anatate $ta3!%!te de M!n!$teru%
Sanatat!! Pu3%!ce# "ana %a '!ndecarea re$"ect!'e! a+ect!un!# daca nu rea%!(ea(a 'en!tur! d!n
munca# "en$!e $au d!n a%te $ur$e.
Sunt a$!-urate "er$oane%e a+%ate !n una d!ntre urmatoare%e $!tuat!!#"e durata ace$te!a# cu
"%ata contr!3ut!e! d!n a%te $ur$e# !n cond!t!!%e "re(ente! %e-!# "er$oane care9
o $at!$+ac $er'!c!u% m!%!tar !n termen<
o $e a+%a !n conced!u "entru cre$terea co"!%u%u! "ana %a !m"%!n!rea 'ar$te! de 2 an! $! !n ca(u%
co"!%u%u! cu 5and!ca"# "ana %a !m"%!n!rea de catre co"!% a 'ar$te! de 3 an!<
o $e a+%a !n conced!u "entru !nca"ac!tate tem"orara de munca#acordat !n urma unu! acc!dent
de munca $au a une! 3o%! "ro+e$!ona%e<
o e=ecuta o "edea"$a "r!'at!'a de %!3ertate $au $e a+%a !n are$t "re'ent!'<
o "er$oane%e care 3ene+!c!a(a de !ndemn!(at!e de $oma&<
o $unt e="u%(ate $au returnate or! $unt '!ct!me a%e tra+!cu%u! de "er$oane $! $e a+%a !n t!m"u%
"rocedur!%or nece$are $ta3!%!r!! !dent!tat!!S
o "er$oane%e care +ac "arte d!ntro +am!%!e care are dre"tu% %a a&utor $oc!a%<
o "en$!onar!!# "entru 'en!tur! d!n "en$!! "ana %a %!m!ta $u"u$a !m"o(!tu%u! "e 'en!t.
O3%!-at!a '!rar!! contr!3ut!e! "entru a$!-urar!%e $oc!a%e de $anatate re'!ne "er$oane! &ur!d!ce
$au +!(!ce care an-a&ea(a "er$oane "e 3a(a de contract !nd!'!dua% de munca or! !n 3a(a unu! $tatut
$"ec!a% "re'a(ut de %e-e# "recum $! "er$oane%or +!(!ce# du"a ca(.
Per$oane%e &ur!d!ce $au +!(!ce %a cae !$! de$+a$oara act!'!tatea a$!-urat!! $unt o3%!-ate $a
de"una %unar %a ca$e%e de a$!-urar! a%e$e !n mod %!3er de a$!-urat! dec%arat!! nom!na%e "r!'!nd
o3%!-at!!%e ce %e re'!n +ata de +ond $! do'ada "%at!! contr!3ut!!%or.
A$!-urat!! au urmatoare%e dre"tur!9
,6
$a a%ea-a +urn!(oru% de $er'!c!! med!ca%e# "recum $! ca$a de a$!-urar! de $anatate %a care
$e a$!-ura# !n cond!t!!%e "re(ente! %e-! $! a%e contractu%u!cadru<
$a +!e !n$cr!$! "e %!$ta unu! med!c de +am!%!e "e care !% $o%!c!ta# daca !nde"%!ne$c toate
cond!t!!%e %e-!!<
$a !$! $c5!m3e med!cu% de +am!%!e a%e$ numa! du"a e="!rarea a ce% "ut!n 4 %un! de %a data
!n$cr!er!! "e %!$te%e ace$tu!a<
$a 3ene+!c!e(e de $er'!c!! med!ca%e# med!camente# mater!a%e $an!tare $! d!$"o(!t!'e
med!ca%e +ara d!$cr!m!nare# !n cond!t!!%e %e-!!<
$a e+ectue(e controa%e "ro+!%act!ce# !n cond!t!!%e $ta3!%!te "r!n contractu%cadru<
$a 3ene+!c!e(e de $er'!c!! de a$!tenta med!ca%a "re'ent!'a $! de "romo'are a $anatat!!#
!nc%u$!' "entru de"!$tarea "recoce a 3o%!%or<
$a 3ene+!c!e(e de $er'!c!! med!ca%e !n am3u%ator!! $! !n $"!ta%e a+%ate !n re%at!e contractua%a
cu ca$e%e de a$!-urar! de $anatate<
$a 3ene+!c!e(e de $er'!c!! med!ca%e de ur-enta<
$a 3ene+!c!e(e de une%e $er'!c!! de a$!$tenta $tomato%o-!ca<
$a 3ene+!c!e(e de tratament +!(!otera"eut!c $! de recu"erare<
$a 3ene+!c!e(e de $er'!c!! de !n-r!&!r! med!ca%e %a dom!c!%!u<
$a %! $e -arante(e con+!dent!a%!tatea "r!'!nd date%e# !n $"ec!a% !n ceea ce "r!'e$te
d!a-no$t!cu% $! tratamentu%<
$a a!3a dre"tu% %a !n+ormat!e !n ca(u% tratamente%or med!ca%e<
$a 3ene+!c!e(e de conced!! $! !ndemn!(at!! de a$!-urar! $oc!a%e de $anatate !n cond!t!!%e
%e-!!.
O3%!-at!!%e a$!-urat!%or $unt urmatoare%e9
$a $e !ncr!e "e %!$ta unu! med!c de +am!%!e<
$a anute med!cu% de +am!%!e or! de cate or! a"ar mod!+!car! !n $tarea %or de $anatate<
$a $e "re(!nte %a controa%e%e "ro+!%act!ce $! "er!od!ce $ta3!%!te "r!n contractu%cadru<
$a anunte !n termen de 1, (!%e med!cu% de +am!%!e $! ca$a de a$!-urar! a$u"ra mod!+!car!%or
date%or de !dent!tate $au a mod!+!car!%or re+er!toare %a !ncadrarea %or !ntro anum!ta
cato-or!e de a$!-urat!<
$a re$"ecte cu $tr!ctete tratamentu% $! !nd!cat!!%e med!cu%u!<
$a a!3a o condu!ta c!'!%!(ata +ata de "er$ona%u% med!co$an!tar<
$a ac5!te contr!3ut!a datorata +ondu%u! $! $uma re"re(entand co"%ata#!n cond!t!!%e $ta3!%!te
"r!n contractu%cadru<
$a "re(!nte +urn!(or!%or de $er'!c!! med!ca%e documente &u$t!+!cat!'e care ate$ta ca%!tatea
de a$!-urat.
0!0! Co"%ri1(%ia ,a 1(2'%(, asi2(rari,or *'"%r( soma.
Contr!3ut!a "entru con$t!tu!rea 3u-etu%u! a$!-urar!%or "entru $oma& $e datorea(a de catre9
"er$oane%e +!(!ce $! &ur!d!ce# romane $! $tra!ne cu $ed!u% !n Roman!a# care an-a&ea(a
"er$ona% roman<
"er$oane%e +!(!ce autor!(ate $a "re$te(e act!'!tat! "e 3a(a %!3ere! !n!t!at!'e# a$oc!at!!%e
+am!%!a%e# a%te "er$oane +!(!ce care au !nc5e!at contracte de a$!-urar! $oc!a%e de $tat.
,1
Contr!3ut!a datorata de an-a&ator! %a 3u-etu% a$!-urar!%or "entru $oma&# con+orm art. 24 d!n
Le-ea nr. E482662# cu mod!+!car!%e $! com"%etar!%e u%ter!oare e$te de 6#,M a"%!ca3!%a !n "er!oada
+e3ruar!e 266/ decem3r!e 266/ con+orm art. 1/ d!n LE0EA nr. 1/8266/.
Contr!3ut!a !nd!'!dua%a datorata %a 3u-etu% a$!-urar!%or "entru $oma&# con+orm art. 2E d!n
Le-ea nr. E482662# cu mod!+!car!%e $! com"%etar!%e u%ter!oare e$te de 6#,M a"%!ca3!%a !n
"er!oada +e3ruar!e 266/ decem3r!e 266/ con+orm art. 1/ d!n LE0EA nr. 1/8266/<
Contr!3ut!a datorata %a 3u-etu% a$!-urar!%or "entru $oma& de catre "er$oane%e a$!-urate Gn
3a(a contractu%u! de a$!-urare "entru $oma& e$te de 1M a"%!ca3!%a !n "er!oada +e3ruar!e 266/
decem3r!e 266/ con+orm art. 1/ d!n LE0EA nr. 1/8266/.
2a(a %unara de ca%cu% a$u"ra care!a an-a&ator!! au o3%!-at!a de a ret!ne $! de a '!ra
contr!3ut!a !nd!'!dua%a %a 3u-etu% a$!-urar!%or "entru $oma&# con+orm art. 2E a%!n. :1; d!n %e-e#
e$te re"re(entata de 'en!tu% 3rut rea%!(at %unar de "er$oane%e a$!-urate o3%!-ator!u# "r!n e+ectu%
%e-!!# "re'a(ute %a art. 1/ d!n %e-e# con$t!tu!t# du"a ca(# d!n urmatoare%e e%emente9
a; $a%ar!u% de 3a(a %unar 3rut# core$"un(ator t!m"u%u! e+ect!' %ucrat# %a care $e adau-a# du"a
ca(9 !ndemn!(at!a de conducere# $a%ar!u% de mer!t# "recum $! a%te dre"tur! $a%ar!a%e care# "otr!'!t
acte%or normat!'e or! contracte%or co%ect!'e $au !nd!'!dua%e de munca# +ac "arte d!n $a%ar!u% de
3a(a<
3; !ndemn!(at!a 3ruta %unara "entru "er$oane%e care !$! de$+a$oara act!'!tatea !n +unct!! e%ect!'e#
"recum $! "entru "er$oane%e care $unt num!te !n cadru% autor!tat!! e=ecut!'e# %e-!$%at!'e or!
&udecatore$t!<
c; $o%da 3ruta %unara# !ndemn!(at!!%e# "r!me%e# "rem!!%e# $"orur!%e $! a%te dre"tur! a%e $o%dat!%or $!
-radat!%or 'o%untar!# acordate $! $u"ortate# "otr!'!t %e-!!# de un!tat!<
d; dre"tur!%e 3ane$t! !n 'a%oare 3ruta rea%!(ate %unar de "er$oane%e care au ra"ort de munca !n
ca%!tate de mem3ru coo"erator<
e; remunerat!a d!rector!%or $! mem3r!%or d!rectoratu%u! $oc!etat!%or "e act!un!# num!t! !n
cond!t!!%e Le-!! nr. 3181//6 "r!'!nd $oc!etat!%e comerc!a%e# re"u3%!cata# cu mod!+!car!%e $!
com"%etar!%e u%ter!oare<
+; $"orur!%e# adao$ur!%e $! dre"tur!%e 3ane$t!# acordate "otr!'!t %e-!! or! contracte%or co%ect!'e $au
!nd!'!dua%e de munca# $u3 +orma de "rocent d!n e%emente%e "re'a(ute %a %!t. a;d; or! ca $ume
+!=e# !nd!+erent daca au caracter "ermanent $au nu<
-; !ndemn!(at!!%e "entru conced!!# !ndemn!(at!!%e "entru "er!oade%e de !nca"ac!tate tem"orara
de munca# $u"ortate de un!tat!# con+orm %e-!!# !n $!tuat!a !n care ra"ortur!%e de munca $au de
$er'!c!u $unt $u$"endate "entru !nca"ac!tate tem"orara de munca# daca acea$ta nu de"a$e$te 36
de (!%e# "recum $! or!ce a%te !ndemn!(at!! acordate $a%ar!at!%or $! $u"ortate de un!tat!# "otr!'!t %e-!!<
5; $ume%e re(u%tate "r!n "%ata cu ora# -ar(!# !ndemn!(at!! c%!n!ce<
!; dre"tur!%e 3ane$t! acordate "otr!'!t %e-!! or! contracte%or co%ect!'e $au !nd!'!dua%e de munca
$u3 +orma de $t!mu%ente# "rem!! $! "r!me<
&; or!ce a%te $ume "%at!te d!n +ondu% de $a%ar!!.
2ene+!c!ar! a! a&utoru%u! de $oma& $unt "er$oane%e care $e "ot -a$! !n una d!n urmatoare%e
$!tuat!!9
au de'en!t $omer!. Somer!! $unt "er$oane%e care $e "ot -a$! !n una d!ntre urmatoare%e
$!tuat!!9
%ea !ncetat contractua% !nd!'!dua% de munca d!n mot!'e ne!m"uta3!%e %or<
%eau !ncetat ra"ortur!%e de $er'!c!u d!n mot!'e ne!m"uta3!%e %or<
,2
%ea !ncetat mandatu% "entru care au +o$t num!t! $au a%e$!# daca anter!or nu au +o$t
!ncadrat! !n munca $au daca re%uarea act!'!tat!! nu ma! e$te "o$!3!%a d!n cau(a !ncetar!!
de+!n!t!'e a act!'!tat!! an-a&atoru%u!<
m!%!tar! an-a&at! "e 3a(a de contract carora %! $a de$+acut contractua% !na!ntea e="!rar!!
durate! "entru care a +o$t !nc5e!at<
%ea !ncetat ra"ortu% de munca !n ca%!tate de mem3ru coo"erator# d!n mot!'e ne!m"uta3!%e
%or<
au !nc5e!at contract de a$!-urare "entru $oma& $! nu rea%!(ea(a 'en!tur! $au rea%!(ea(a d!n
act!'!tat! autor!(ate "otr!'!t %e-!! 'en!tur! ma! m!c! decat !ndemn!(at!a de $oma& ce %! $ar
+! cu'en!t "otr!'!t %e-!!<
au !ncetat act!'!tatea ca urmare a "en$!onar!! "entru !n'a%!d!tate $! care# !n ca(u%
recu"erar!! ca"ac!tat!! de munca# nu ma! "ot +! re!ncadrate !n munca d!n cau(a !ncetar!!
de+!n!t!'e a act!'!tat!! an-a&atoru%u! $au d!n %!"$a unu! "o$t 'acant de natura ce%u! ocu"at
anter!or<
%a !ncetarea conced!u%u! "%at!t "entru cre$terea co"!%u%u! "ana %a !m"%!n!rea 'ar$te! de 2
an!# re$"ect!' 3 an!# !n ca(ut co"!%u%u! cu 5and!ca"# !n cond!t!!%e %e-!!# nu a ma! +o$t
"o$!3!%a re%uarea act!'!tat!! d!n cau(a !ncetar!! de+!n!t!'e a act!'!tat!! an-a&atoru%u!<
nu $au "utut re!ncadra !n munca du"a e+ectuarea $ta-!u%u! m!%!tar d!n cau(a !ncetar!!
de+!n!t!'e a act!'!tat!! an-a&atoru%u!<
%ea !ncetat act!'!tatea de$+a$urata e=c%u$!'e "e 3a(a con'ent!e! c!'!%e.
nu au "utut ocu"a %oc de munca du"a a3$o%'!rea une! !n$t!tut!! de !n'atamant $au du"a
$at!$+acerea $ta-!u%u! m!%!tarB<
ocu"a un %oc de munca $!# d!n d!+er!te mot!'e# dore$c $c5!m3area ace$tu!a<
au o3t!nut $tatutu% de re+u-!at $au a%ta +orma de "rotect!'e !nternat!ona%# con+orm %e-!!<
$tra!n! care au +o$t !ncadrat! !n munca $au au rea%!(at 'en!tur! !n Roman!a# con+orm %e-!!<
nu au "utut ocu"a %oc de munca du"a re"atr!ere $au du"a e%!3erarea d!n detent!e.
Nu $e !nc%ud !n 3a(a de ca%cu% $ume%e re"re(entand9
a; "re$tat!!%e $u"ortate d!n 3u-etu% a$!-urar!%or $oc!a%e de $tat# !nc%u$!' ce%e acordate "entru
acc!dente de munca $! 3o%! "ro+e$!ona%e<
3; d!urne de de"%a$are $! de de%e-are# !ndemn!(at!! de de%e-are# deta$are $! tran$+er<
c; dre"tur! de autor<
d; "art!c!"area $a%ar!at!%or %a "ro+!t<
e; com"en$at!!%e acordate !n cond!t!!%e %e-!! or! a%e contracte%or co%ect!'e $au
!nd!'!dua%e de munca# $a%ar!at!%or conced!at! "entru mot!'e care nu t!n de "er$oana %or<
+; 'en!tur!%e 3rute rea%!(ate de "er$oane%e care nu $e ma! re-a$e$c !n $!tuat!!%e "re'a(ute
%a art. 1/ d!n %e-e# dar !nca$ea(a 'en!tur! ca urmare a +a"tu%u! ca au det!nut ca%!tatea de a$!-urat
o3%!-ator!u "r!n e+ectu% %e-!!.
In $!tuat!a "er$ona%u%u! roman tr!m!$ !n m!$!une "ermanenta !n $tra!natate# $a%ar!!%e de 3a(a
$unt $a%ar!!%e de 3a(a core$"un(atoare +unct!!%or !n care "er$oane%e re$"ect!'e $unt !ncadrate !n
tara.
In %un!%e !n care ra"ortur!%e de munca $au de $er'!c!u $e $ta3!%e$c# !ncetea(a# $e $u$"enda#
re$"ect!' $e re!au# cu e=ce"t!a $u$"endar!! "entru !nca"ac!tate tem"orara de munca# daca acea$ta
nu de"a$e$te 36 de (!%e# contr!3ut!a !nd!'!dua%a %a 3u-etu% a$!-urar!%or "entru $oma&# "re'a(uta %a
art. 2E d!n %e-e# $e ca%cu%ea(a "r!n a"%!carea cote! "re'a(ute de %e-e "entru contr!3ut!a
!nd!'!dua%a a$u"ra 3a(e! de ca%cu% core$"un(atoare t!m"u%u! e+ect!' %ucrat !n %una re$"ect!'a.
,3
CAPITOLUL IV. STUDIU DE CAZ PRIVIND REMUNERAREA
PERSONALULUI SI ANALIZA UTILIZARII FORTEI DE MUNCA LA
S!C! SPRESA S!R!L!
-!$! Pr'/'"%ar'a so)i'%a%ii S!C! SPRESA S!R!L!
Soc!etatea a +o$t !n+!!ntata %a 22.12.1//3 ca +!rma !nd!'!dua%a $u3 denum!rea de S.C
SPRESA S.R.L. a'and ca "r!nc!"a%a act!'!tate comerc!a%!(area de &ocur! de noroc mecan!ce $!
e%ectron!ce.
F!rma# cu ca"!ta% "r!'at ramane$c a +o$t !n+!!ntata !n 3a(a art!co%u%u! 26) a%.) a% %e-!!
3181//6 mod!+!cata !n "rea%a3!% cu %e-ea ))182664.Pr!nc!"a%a act!'!tate a $oc!etat!! !n momentu%
!n+!!ntar!! era comerc!a%!(area de &ocur! mecan!ce $! e%ectron!ce.
Pe "arcur$u% an!%or act!'!tatea +!rme! $a $c5!m3at#acea$ta de('o%tandu$! ca"ac!tatea de
"roduct!e $! d!'er$!+!candu$! -ama de "rodu$e +a3r!cate# !n "re(ent $oc!etatea SC SPRESA SRL
a'and ca "r!nc!"a%a act!'!tate +a3r!carea de "rodu$e de "an!+!cat!e de ca%!tate#con+orm CAEN
1,*1#CAEN 16E $! CAEN 16E1.
Acea$te c%a$e !nc%ud9
+a3r!carea "a!n!! $! $"ec!a%!tat!%or de "an!+!cat!e<
+a3r!carea "rodu$e%or "roa$"ete de "at!$er!e# "%ac!nte%or# c5ecur!%or# tarte%or etc.
F!rma a +o$t !n+!!ntata de catre Amet! A5met $! Amet! M!oara cu un ca"!ta% $u3$cr!$ $!
'ar$at de 266 %e!# Amet! M!oara det!nand /6 M :1* "art! $oc!a%e; d!n ca"!ta%u% $oc!a% !ar Amet!
A5met 16 M :re"re(entand 2 "art! $oc!a%e;.
In "re(ent $oc!etatea d!$"une de 12 an-a&at!#acea$ta a'and "er$ona%u% nece$ar "entru
+a3r!carea "rodu$e%or 9 3rutar!# 'an(ator!# munc!tor!# $! conta3!% "entru !nre-!$trarea corecta a
o"erat!un!%or de$+a$urate !n cadru% !ntre"r!nder!!.
Sed!u% $oc!etat!! SC SPRESA SRL $e a+%a "e $trada L!'!u Re3reanu# nr 1,2# $c A# a" 12#
acea$ta a'and de$c5!$ un "unct de %ucru "e $trada dru3eta nr /*#!n T!m!$oara.

-!2! S%(&i( &' )a/ ,a S!C! SPRESA S!R!L!
,)
Soc!etatea S.C SPRESA S.R.L. are !n "re(ent 12 an-a&at!# cu contract de munca "e durata
nedeterm!nata. La $ta3!%!rea dre"tur!%or $a%ar!a%e "entru "er$ona% $e !a !n ca%cu% $a%ar!u% %a t!m"u%
e+ect!' %ucrat %a care $e adau-T $"orur!%e cu'en!te. P%ata $a%ar!!%or $e +ace "e data de 1, a %un!!.
Domnu% Omut Cr!$t!anEu-en e$te an-a&at a% S.C. SPRESA S.R.L. "e 3a(a de contract
!nd!'!dua% de munca#!n ca%!tate de munc!tor neca%!+!cat# !n "re$ent ace$ta a'and un $a%ar!u %unar
de !ncadrare de 4E, RON. Pentru a $e determ!na $a%ar!u% net a% ace$tu!a $e "arcur- urmator!! "a$!9
$e ca%cu%ea(a contr!3ut!a "entru a$!-urar!%e $oc!a%e datorata de ace$ta9
4E, RON = /#, M N 4) RON
$e ca%cu%ea(a contr!3ut!a "entru a$!-urar!%e $oc!a%e de $anatate9
4E, RON = ,#, M N 3E RON
$e ca%cu%ea(a contr!3ut!a "entru a&utoru% de $oma&9
4E, RON = 6#, M N 3 RON
$e determ!na 'en!tu% net a% an-a&atu%u!9
4E, RON F :4) RONO3E RONO3 RON; N ,E1 RON
$e determ!na 'en!tu% 3a(a de ca%cu%9
,E1 RON F 2,6 RON N 321 RON
$e ca%cu%ea(a !m"o(!tu% "e $a%ar!! ret!nut9
321 RON = 14 M N ,1 RON
$e determ!na $a%ar!u% net9
,E1 RON F ,1 RON N ,26 RON
Pentru a !nre-!$tra !n conta3!%!tate decontar!%e cu "er$ona%u% $e e+ectuea(a urmatoare%e
o"erat!un!9
1. $e !nre-!$trea(a 'en!tu% d!n $a%ar!! cu'en!t#"e 3a(a $tatu%u! de $a%ar!!:ane=a 1;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-$ QC5e%tu!e%! cu $a%ar!!%e N -2$ QPer$ona% ,26 RON
"er$ona%u%u!H $a%ar!! datorateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
2. $e ca%cu%ea(a $! $e !nre-!$trea(a contr!3ut!a ace$tu!a %a a$!-urar!%e $oc!a%e#"e 3a(a $tatu%u!
de $a%ar!! :ane=a 1;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% $a%ar!! N -0$2 QContr!3ut!a "er$ona%u%u! 4) RON
datorateH %a a$!-urar!%e $oc!a%eH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3. $e ca%cu%ea(a $! $e !nre-!$trea(a contr!3ut!a ace$tu!a %a a$!-urar!%e $oc!a%e de $anatate# "e
3a(a $tatu%u! de $a%ar!! :ane=a 1;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% $a%ar!! N -0$- QContr!3ut!a an-a&at!%or 3E RON
datorateH "entru a$!-urar!%e $oc!a%e de $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
,,
). $e ca%cu%ea(a $! $e !nre-!$trea(a contr!3ut!a ace$tu!a %a +ondu% de $oma&# "e 3a(a $tatu%u!
de $a%ar!!:ane=a1;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% $a%ar!! N -062 QContr!3ut!a "er$ona%u%u! 3 RON
datorateH %a +ondu% de $oma&H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
,. $e ca%cu%ea(a $! $e !nre-!$trea(a !m"o(!tu% "e $a%ar!! datorat de catre Omut Cr!$t!an
Eu-en# "e 3a(a $tatu%u! de $a%ar!!:ane=a1;9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-2$ QPer$ona% $a%ar!! N --- QIm"o(!tu% "e 'en!tur! ,1 RON
datorateH de natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
4. $e !nre-!$trea(a "%ata contr!3ut!!%or datorate de catre an-a&at9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
; N 3$2$ QContur! %a 3anc! !n %e!H 1,, RON
)312 QContr!3ut!a "er$ona%u%u! 4) RON
%a a$!-urar!%e $oc!a%eH
)31) QContr!3ut!a an-a&at!%or "entru 3E RON
a$!-urar!%e $oc!a%e de $anatateH
)3E2 QContr!3ut!a "er$ona%u%u! 3 RON
%a +ondu% de $oma&H
))) QIm"o(!tu% "e 'en!tur! ,1 RON
de natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
In ace%a$! t!m"# !n conta3!%!tatea an-a&atoru%u!# !n %una +e3ruar!e au %oc urmatoare%e
o"erat!un! "r!'!nd c5e%tu!e%!%e cu $a%ar!!%e9
1. ca%cu%u% $! '!rarea "e 'en!tur! de natura $a%ar!!%or# "e 3a(a e=tra$u%u! de cont9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
--- QIm"o(!tu% "e 'en!tur! N 3$2$ QContur! %a 3anc! !n %e!H E64 RON
de natura $a%ar!!%orH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
2. ca%cu%u% $! !nre-!$trarea contr!3ut!e! %a a$!-urar!%e $oc!a%e#"e 3a(a $tatu%u! de "%ata a
$a%ar!!%or9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-3$ QC5e%tu!e%! "r!'!nd N -0$$ QContr!3ut!a un!tat!! %a 1,)* RON
contr!3ut!a un!tat!! %a a$!-urar!%e $oc!a%eH
a$!-urar!%e $oc!a%eH
,4
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
3. ca%cu%u% $! !nre-!$trarea contr!3ut!e! %a +ondu% de $oma&# "e 3a(a $tatu%u! de "%ata a
$a%ar!!%or9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-32 QC5e%tu!e%! "r!'!nd N -0$$ QContr!3ut!a un!tat!! %a )2 RON
contr!3ut!a un!tat!! %a +ondu% de $oma&H
a&utoru% de $oma&H
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
). ca%cu%u% $! !nre-!$trarea contr!3ut!e! %a +ondu% de $anatate#"e 3a(a $tatu%u! de "%ata a
$a%ar!!%or9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
5-30 QC5e%tu!e%! "r!'!nd N -0$$ QContr!3ut!a un!tat!! "entru )3, RON
contr!3ut!a un!tat!! "entru a$!-urar!%e $oc!a%e de $anatateH
a$!-urar!%e $oc!a%e de $anatateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
,. contr!3ut!a $oc!etat!! %a +ondu% de acc!dente de munca# "e 3a(a $tatu%u! de $a%ar!!9
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
503 QC5e%tu!e%! cu a%te !m"o(!te# N --6 QFondur! $"ec!a%e ta=e )* RON
ta=e $! 'ar$am!nte a$!m!%ateH $! 'ar$am!nte a$!m!%ateH
RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR = RRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRRR
-!0! A"a,i/a (%,i/arii or%'i &' m(")a ,a S!C! SPRESA S!R!L!
Munca re"re(!nta ca +actor de "roduct!e# o act!'!tate $"ec!+!c umana de$+a$urata !n $co"u%
o3t!ner!! de 3unur! econom!ce.
Funct!onarea or!care! act!'!tat! econom!co$oc!a%e e$te de neconce"ut +ara "re(enta $!
!nter'ent!a omu%u!# care nu e$te numa! "urtatoru% unor ne'o! de con$um# c! $! "o$e$or a% unor
a3!%!tat! ce! "erm!t $a act!one(e !n $co"u% $at!$+acer!! ace$tor ne'o!.
Pr!nc!"a%a 3o-at!e a !ntre"r!nder!! o con$t!tu!e re$ur$a umana# ca un!c +actor ca"a3!% de a
'a%or!+!ca creator toate ce%e%a%te re$ur$e a%e macromed!u%u! $! a !ntre"r!nder!! !n$a$!# "r!nc!"a%u%
+actor a% "roce$u%u! de "roduct!e !n toate !ntre"r!nder!%e $!# !n ace%a$! t!m"# ca "ro3%ema c5e!e !n
re$tructurarea !ntre"r!nder!!.
A$"ecte%e ana%!(e! "otent!a%u%u! uman '!(ea(a9 numaru% $! numaru% med!u de $a%ar!at!#
$tructura :"e 'ar$te# +ormare# com"etenta# d!nam!$m# ca"ac!tate de ada"tare;# c%!mat $oc!a% $!
mot!'are# com"etenta $! ada"ta3!%!tate# mo3!%!tate# ut!%!(erea t!m"u%u! de munca# e+!c!enta
ut!%!(ar!! re$ur$e! umane.
Per+ormante%e or-an!(at!e!# ca"ac!tatea ace$te!a de a $e ada"ta r!-or!%or "!ete!
concurent!a%e# de a $at!$+ace !n tota%!tate cer!nte%e ace$te!a $! # !n ace%a$! t!m" de a$! ma=!m!(a
"ro+!tu% $unt de"endente de -radu% de a$!-urare cu re$ur$e umane# mater!a%e $! +!nanc!are# "recum
$! e+!cac!tatea +o%o$!r!! %or.
,E
De aceea# a$!-urarea %a t!m" a !ntre"r!nder!%or cu +orta de munca nece$ara $u3 a$"ect
cant!tat!'# ca%!tat!' $! $tructura%# "recum $! +o%o$!rea rat!ona%a a ace$te!a# !n+%uentea(a !n mod
5otarator !nde"%!n!rea $arc!n!%or de "%an !n ce%e ma! 3une cond!t!!# cat $! re(u%tate%e econom!co
+!nanc!are o3t!nute de +!ecare !ntre"r!ndere.
"naliza resurselor umane cu"r!nde9
a. Ana%!(a cant!tat!'a a +orte! de munca
3. Ana%!(a $tructur!! +orte! de munca
c. Ana%!(a d!nam!c!! +orte! de munca "e tota% $! "e cate-or!!
d. Ana%!(a mo3!%!tat!! $! $ta3!%!tat!! +orte! de munca
e. Ana%!(a ca%!+!car!! +orte! de munca
+. Ana%!(a ut!%!(ar!! t!m"u%u! de munca
-. Ana%!(a "ro+!tu%u! "e $a%ar!at
a! A"a,i/a )a"%i%a%i#a a or%'i &' m(")a
Forta de munca# a%atur! de m!&%oace%e +!=e $! de o3!ecte%e munc!!# de ca%!tatea conducer!!#
"art!c!"a d!rect %a rea%!(area "roce$u%u! de "roduct!e.
La n!'e% m!croeconom!c :!ntre"r!nderea; "ro3%eme%e "e care %e r!d!ca -e$t!unea re$ur$e%or
umane "ot +! $!ntet!(ate a$t+e% 9
1ana%!(a modu%u! de rea%!(are a a$!-urar!! cu +orta de munca d!n "unct de 'edere
cant!tat!' $! ca%!tat!'<
2ana%!(a modu%u! de ut!%!(are :e=c%u$!' $au !nten$!'; a re$ur$e%or de +orte de munca<
3ana%!(a e+!c!ente! ut!%!(ar!! +orte! de munca.
Ana%!(a cant!tat!'a a +orte! de munca $e rea%!(ea(a !n d!nam!cK "r!ntrun an$am3%u de
!nd!cator! $"ec!+!c! cum ar +! 9
#$ % &umarul de salariati la un moment dat'
N re"re(!nta e+ect!'u% de $a%ar!at! $! $e urmare$te %a !nce"utu% $! $+ar$!tu% "er!oade! de
-e$t!une<
N ace$t !nd!cator cu"r!nde tot! $a%ar!at!! cu contract !nd!'!dua% de munca :"e "er!oada
nedeterm!nata $au determ!nata; %a un moment dat<
N ace$t !nd!cator cu"r!nde $! "er$oane%e care au %ucrat# dar $! "er$oane%e care nu au %ucrat
a+%andu$e !n conced!u med!ca%# conced!u de matern!tate# "entru !n-r!&!rea co"!%u%u!# conced!! de
od!5na# conced!! +ara "%ata<
N un a$emenea !nd!cator "une !n e'!denta an$am3%u% "otent!a%u%u! uman# dar nu
e'!dent!a(a -radu% de ut!%!(are a ace$tu!a.
($ % &umarul de personal existent la un moment dat'
N are ace%a$! cont!nut !n+ormat!ona% ca $! numaru% de $a%ar!at! %a un moment dat# !n$a
ace$t !nd!cator $e re+era atat %a $a%ar!at!# cat $! %a "er$ona%u% cu contract de "re$tar! $er'!c!!#
co%a3orare# con'ent!!<
N ca d!men$!une# e% e$te ma! mare decat numaru% de $a%ar!at! %a un moment dat.
3$ % &umarul mediu de salariati'
N ace$t !nd!cator $e ca%cu%ea(a ca urmare a e=!$tente! +enomenu%u! de m!$care a
"er$ona%u%u! :!ntrar! $! !e$!r! de "er$ona%;<
N e$te a"rec!at ca +!!nd un !nd!cator de +%u= de "er$ona%<
N numaru% med!u de "er$ona% $e ca%cu%ea(a ca o med!e ar!tmet!ca $!m"%a a e+ect!'u%u!
(!%n!c de $a%ar!at!<
,*
N $e ca%cu%ea(a (!%n!c# %unar# tr!me$tr!a%# $eme$tr!a% $! anua% .
)$ % &umarul mediu de personal'
N $e ca%cu%ea(a ca med!e ar!tmet!ca $!m"%a a e+ect!'u%u! (!%n!c de "er$ona%.
*$ % &umarul maxim admisibil de personal'
N re"re(!nta %!m!ta $u"er!oara a numaru%u! de "er$ona%<
N $e determ!na a'and !n 'edere 'o%umu% de act!'!tate $! "roduct!'!tatea med!e a munc!!<
N un a$emenea !nd!cator e$te trecut !n 3u-etu% de 'en!tur! $! c5e%tu!e%! a% !ntre"r!nder!!.
1! A"a,i/a s%r()%(rii or%'i &' m(")a
O a$emenea ana%!(a e$te nece$ara "entru a $coate !n e'!denta anum!te caracter!$t!c! a%e
+orte! de munca d!ntro !ntre"r!ndere. Ana%!(a econom!co+!nanc!ara "re$u"une !m"art!rea +orte!
de munca d!ntro !ntre"r!ndere du"a ocu"at!a ace$te!a.
In ace$t $en$ e=!$ta urmatoarea -ru"are a "er$ona%u%u! 9
o munc!tor!9
a; d!rect "roduct!'!<
3; !nd!rect "roduct!'!.
o "er$ona% te5n!c9
a; !n-!ner!<
3; $u3!n-!ner!.
o "er$ona% cu "re-at!re econom!ca<
o "er$ona% de conducere te5n!ca 9 ma!$tr!# te5n!c!en!<
o "er$ona% de conducere $! adm!n!$trat!'<
o "er$ona% de de$er'!re -enera%a 9 "a(n!c!# "om"!er!<
O a$emenea ana%!(a# !n ra"ort cu ocu"at!a "er$ona%u%u! "une !n e'!denta nece$!tat!%e de
ca%!+!care# de an-a&are $au de d!$"on!3!%!(are de "er$ona%.
D!n "unct de 'edere $tructura%# "otent!a%u% uman d!ntro !ntre"r!ndere "oate +! -ru"at $!
du"a a%te cr!ter!! cum ar +! 9
o du"K 'ar$ta 9
a; $u3 2, de an!<
3; !ntre 243, de an!<
c; !ntre 34), de an!<
d; !ntre )4,, de an!<
e; "e$te ,, de an!.
o du"a 'ec5!mea !n !ntre"r!ndere 9
a; $u3 1 an<
3; !ntre 2, an!<
c; !ntre ,16 an!.
o du"a $e= 9
a; 3ar3at!<
3; +eme!.
o du"a "re-at!rea "ro+e$!ona%a 9
a; munc!tor! :ca%!+!cat!# neca%!+!cat!; <
3; "er$ona% de $"ec!a%!tate :cu $tud!! med!! $au $u"er!oare;<
,/
c; "er$ona% te5n!c adm!n!$trat!' :cu $tud!! med!! $au $u"er!oare;<
d; "er$ona% de conducere.
o du"a +unct!!%e !ntre"r!nder!! 9
a; cercetarede('o%tare<
3; "roduct!e<
c; comerc!a%!(are<
d; "er$ona%<
e; +unct!a +!nanc!arconta3!%a.
Ca metode de ana%!(a $e +o%o$e$te metoda rate%or# "r!n ca%cu%area "onder!! d!+er!te%or
cate-or!! de "er$ona% !n "er$ona%u% tota% a% !ntre"r!nder!!.
)! A"a,i/a &i"ami)ii or%'i &' m(")a *' %o%a, si *' )a%'2orii
Ana%!(a d!nam!c!! +orte! de munca $e rea%!(ea(a cu a&utoru% a3ater!%or a3$o%ute $! cu
a&utoru% !nd!c!%or cu 3a(a +!=a $! cu 3a(a !n %ant. Pentru a a"rec!a cat ma! corect e'o%ut!a !n
d!nam!ca a +orte! de munca tre3u!e $a ana%!(am core%at!a d!ntre !nd!ce%e de cre$tere a +orte! de
munca :re+er!tor %a numaru% med!u de "er$ona%; $! !nd!c!! 'a%or!c! a! "r!nc!"a%!%or !nd!cator!# cum
ar +! 9 c!+ra de a+acer!# 'a%oarea adau-atK# "roduct!a e=erc!t!u%u!.
Se a"rec!a(a ca re$ur$a umana are o e'o%ut!e +a'ora3!%a d!n "unct de 'edere a% ut!%!(ar!!#
daca !nd!ce%e numaru%u! med!u de "er$ona% e$te ma! m!c decat !nd!c!! c!+re! de a+acer!# a 'a%or!!
adau-ate $au a "roduct!e! e=erc!t!u%u!.
&! A"a,i/a mo1i,i%a%ii si s%a1i,i%a%ii or%'i &' m(")a
Cre$terea "er+ormante! econom!co+!nanc!are a or!care! !ntre"r!nder! e$te $tran$ %e-ata de
$ta3!%!tatea re$ur$e%or umane. F%uctuat!!%e de "er$ona% :!ntrar! $! !e$!r! de "er$ona%; "ertur3a or!ce
act!'!tate econom!ca care $e re-a$e$te !n n!'e%u% "re$u"u$!%or !nd!cator! econom!co+!nanc!ar!.
Sunt !n$a $!tuat!! !n care !ntre"r!nderea an-a&ea(a "er$ona% :"r!n e=t!nderea act!'!tat!! $au
"r!n mod!+!carea $tructur!! ace$te!a; $au d!$"on!3!%!(ea(a "er$ona% ca urmare a re$tran-er!!
act!'!tat!! $au ca urmare a "en$!onar!!. D!n ace$te con$!derente $e "oate $"une ca !n ca(u% or!care!
!ntre"r!nder! e=!$ta o m!$care de "er$ona% :!ntrar! $! !e$!r!;.
M!$carea de "er$ona% $e caracter!(ea(a cu a&utoru% unu! $!$tem de !nd!cator! 9
1; Ind!cator! a! mo3!%!tKt!! +orte! de munca9
o !nd!cator! a! c!rcu%at!e! +orte! de munca9
coe+!c!entu% med!u a% !ntrar!%or de "er$ona%<
coe+!c!entu% med!u a% !e$!r!%or de "er$ona%<
coe+!c!entu% med!u a% m!$car!! tota%e.
o !nd!cator! a! +%uctuat!e! +orte! de munca.
2; Ind!cator! a! $ta3!%!tat!! +orte! de munca.
Intre c!rcu%at!a $! +%uctuat!a +orte! de munca e=!$ta o d!$t!nct!e c%ara 9
CIRCULATIA N re"re(!nta m!$carea "er$ona%u%u! une! !ntre"r!nder! !n cur$u% une!
"er!oade# atat d!n "unct de 'edere a% !ntrar!%or# cat $! d!n "unct de 'edere a% !e$!r!%or d!n cau(e
norma%e 9 tran$+er# 3oa%a# "en$!onare# dece$# !n'a%!d!tate.
FLUCTUATIA N re"re(!nta un +enomen anorma% care $e re+era %a !e$!r!%e +orte! de munca
d!n !ntre"r!ndere +ara a"ro3area conducer!! !ntre"r!nder!!# $au "r!n de$+acerea contractu%u! de
munca# ca urmare a !nca%car!! "re'eder!%or contractu%u! de munca.
46
COEFICIENTUL INTRARILOR DE PERSONAL :C!;9
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COEFICIENTUL IESIRILOR DE PERSONAL :Ce;9
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N" N numar med!u de "er$ona%
COEFICIENTUL MISCARILOR TOTALE :Cm; 9
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I O E N !ntrar! O !e$!r!
N" N numar med!u de "er$ona%
COEFICIENTUL FLUCTUATIEI DE PERSONAL :C+;9
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# unde9 En N tota% !e$!r! de "er$ona% d!n mot!'e ne&u$t!+!cate
N" N numar med!u de "er$ona%
Ana%!(a "e 3a(a ace$tor !nd!cator! $e rea%!(ea(a !n d!nam!ca de %a o "er!oadK %a a%ta# de ce%
"ut!n 3 "ana %a , an!. O a$emenea ana%!(a "une !n e'!denta tend!nte%e de cre$tere $au de $cadere a
+enomenu%u! de m!$care a "er$ona%u%u!.
Pr!nc!"!u% care tre3u!e $a $tea %a 3a(a an-a&ar!%or tre3u!e $a +!e ce% a% com"etente!
"ro+e$!ona%e. In "r!'!nta "%ecar!%or de "er$ona% tre3u!e +acutK o d!$t!nct!e neta !ntre cate-or!a
"%ecar!%or norma%e $! ce%e a'and cau(e ne&u$t!+!cate. Pentru a doua cate-or!e# e$te nece$ar $a +!e
$ta3!%!te !m"%!cat!!%e unu! a$emenea +enomen a$u"ra act!'!tat!! !ntre"r!nder!!.
Cau(e%e care "ot -enera +%uctuat!! $e !m"art !n 3 mar! cate-or!! $! anume 9
a; cau(e %e-ate de de$+a$urarea act!'!tat!! !ntre"r!nder!!<
3; cau(e %e-ate de %!"$a de "rotect!e $oc!a%a<
c; cau(e %e-ate de "er$ona%.
Pentru %!m!tarea tend!nte! de +%uctuat!e $! "r!n e'!tarea !n+%uente! ne+a'ora3!%e a +%uctuat!e!
$e creea(a "rem!$e%e une! $ta3!%!tat! a +orte! de munca.
Ana%!(a $ta3!%!tat!! +orte! de munca "re$u"une ca%cu%area unor !nd!cator! $"ec!+!c! cum ar +! 9
o 'ec5!mea !n aceea$! un!tate N $e ca%cu%ea(K du"a re%at!a 9

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41
t N 'ec5!mea e="r!mata !n an! a !ntre-u%u! "er$ona% d!n un!tatea re$"ect!'a<
T N 'ec5!mea tota%a e="r!mata !n an! a +!ecaru! %ucrator.
Ca%cu%area !nd!catoru%u! 'ec5!me med!e !n aceea$! un!tate $! ana%!(area ace$tu!a# tre3u!e
+acuta !n d!nam!ca "entru a determ!na tend!nta. Va%or!%e ace$tu! coe+!c!ent tre3u!e core%ate cu
n!'e%u% "re$u"u$!%or !nd!cator! econom!co+!nanc!ar! 9 "roduct!a e=erc!t!u%u!# "roduct!a mar+a#
c!+ra de a+acer!# 'a%oarea adau-ata.
o 'ec5!mea med!e !n aceea$! un!tate N $e ca%cu%ea(a ca med!e ar!tmet!ca "onderata !ntre
'ec5!mea !n an! a munc!tor!%or d!n un!tate $! numaru% $a%ar!at!%or a'and aceea$! 'ec5!me9

=
&
t &
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'! A"a,i/a )a,ii)arii or%'i &' m(")a
Forta de munca :re$ur$a umana; $e ana%!(ea(a !n d!nam!ca atat d!n "unct de 'edere a%
'o%umu%u!# d!n "unct de 'edere $tructura%# dar $! d!n "unct de 'edere a% ca%!+!car!! ace$te!a.
Ana%!(a "er$ona%u%u! d!n "unct de 'edere ca%!tat!' are !n 'edere urmatoare%e o3!ect!'e 9
ana%!(a $tructura%a a "er$ona%u%u! "e -rade de "re-at!re "ro+e$!ona%a<
ana%!(a $tructura%a a munc!tor!%or "e cate-or!! de ca%!+!care.
Ind!cator!! $"ec!+!c! ana%!(e! ca%!tat!'e a +orte! de munca $unt 9

1; Coe+!c!entu% med!u de ca%!+!care ; : m / 9

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# unde9
N! N numaru% de munc!tor! "e cate-or!! de ca%!+!care
D! N cate-or!a de ca%!+!care
In ca(u% munc!tor!%or# ace$te cate-or!! 'ar!a(a de %a 1 %a E.
2; Coe+!c!entu% med!u de com"%e=!tate a %ucrator!%or : t / ;9

=
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V%! N 'o%umu% de %ucrar!9 e="r!mat !n (!%e8om# ore8om# norme8om<
D! N cate-or!a de com"%e=!tate a %ucrar!! :de %a 1 %a E;.
Ana%!(a ca%!+!car!! +orte! de munca tre3u!e a"ro+undata "r!n com"ararea coe+!c!entu%u! med!u a%
ca%!+!car!! : m / ; cu coe+!c!entu% med!u a% com"%e=!tat!! %ucrar!%or re$"ect!'e : t / ;.
Se "ot !nta%n! urmatoare%e $!tuat!! 9
a;
t / m /

E=!$tenta une! a$emenea re%at!! "une !n e'!denta +a"tu% ca !ntre"r!nderea are un "er$ona%
munc!tor mu%t ma! ca%!+!cat decat nece$!ta 'o%umu% de act!'!tate a% !ntre"r!nder!!. Acea$ta
42
!n$eamna ca "entru %ucrar! de o com"%e=!tate ma! redu$a# $e +o%o$e$te un "er$ona% mu%t ma!
ca%!+!cat decat ar +! nece$ar.
Dec! e+ortu% +acut cu an-a&area $! ca%!+!carea "er$ona%u%u! nu $e &u$t!+!ca# ceea ce !n$eamna ca
re$ur$a de munca d!n !ntre"r!ndere nu e$te $u+!c!ent de 3!ne 'a%or!+!cata :ut!%!(ata;.
3;
t / m /
E=!$tenta une! a$emenea re%at!! $coate !n e'!denta +a"tu% ca "entru %ucrar! ce nece$!ta o anum!ta
"re-at!re e$te +o%o$!ta +orta de munca ma! "ut!n ca%!+!cata. Acea$ta ar "utea $a !n$emne %ucrar! de
"roa$ta ca%!tate# cu !m"%!cat!! a$u"ra !nd!cator!%or +!nanc!ar! +undamenta%!. Nu !n$eamna ca +orta
de munca e$te ut!%!(ata e+!c!ent.
c;
t / m /
E$te $!tuat!a !dea%a# ceea ce !n$eamna ca re$ur$a umana e$te +o%o$!ta %a !ntrea-a ca"ac!tate $!
ca%!+!care a e!.
A$emenea core%at!! $e ana%!(ea(a !n d!nam!ca "entru a "une !n e'!denta tend!nta.
! A"a,i/a (%i,i/arii %im*(,(i &' m(")a
Forta de munca %a n!'e%u% or!caru! a-ent econom!c are o ut!%!(are e=ten$!'a $! o ut!%!(are
!nten$!'a. In ceea ce "r!'e$te ut!%!(area e=ten$!'a# acea$ta urmare$te modu% de +o%o$!re a t!m"u%u!
de munca. !n ceea ce "r!'e$te ut!%!(area !nten$!'a a +orte! de munca# $e ca%cu%ea(a $! $e ana%!(ea(a
do! !nd!cator! $!ntet!c! +undamenta%! 9
o "roduct!'!tatea munc!! :e+!c!enta cu care e$te ut!%!(ata +orta de munca;<
o "ro+!tu% "e $a%ar!at# ca e+ect econom!c +!na% "r!'!nd ut!%!(area +orte! de
munca.
Se rea%!(ea(a cu a&utoru% date%or e=!$tente !n 3a%anta t!m"u%u! de munca# document !ntern
de ut!%!(are a t!m"u%u! e="r!mat atat !n om(!%e# cat $! !n omore. Ana%!(a ut!%!(ar!! t!m"u%u! de
munca "re$u"une o a3ordare a ace$tu!a !n d!nam!ca $! d!n "unct de 'edere a% $tructur!! t!m"u%u!
de munca.
Ana%!(a !n d!nam!ca "re$u"une de"!$tarea une! tend!nte de cre$tere $au de reducere a
t!m"u%u! de munca tota%# !ar ana%!(a $tructura%a a ace$tora "re$u"une e'!dent!erea unor t!m"! de
munca ne"roduct!'! $au con$umu% unu! t!m" de munca ne&u$t!+!cat.
Pentru acea$ta $e ca%cu%ea(a o $er!e de !nd!cator! cum ar +!9
o"&(, &' %im* )a,'"&aris%i) :Ftc;9
N $e determ!na ca +!!nd "rodu$u% d!ntre numaru% med!u de $a%ar!at! $! numaru% de (!%e
ca%endar!$t!ce a%e "er!oade! ana%!(ate :%una# tr!me$tru# $eme$tru# an;<
N atunc! cand ace$t +ond $e e="r!ma !n om(!%e $! ca "rodu$ !ntre Ftc e="r!mat !n om(!%e
$! durata norma%a a (!%e! de %ucru# atunc! ace$t !nd!cator $e e="r!ma !n omore
- o"&(, &' %im* ma4im &is*o"i1i, :Ftmd;9
N re"re(!nta $ur$a norma%a de t!m" care "oate +! ut!%!(ata !n cadru% unu! an ca%endar!$t!c.
Intrucat durata norma%a a (!%e! de %ucru re"re(!nta o mar!me "re$ta3!%!ta "r!n %e-e# "r!n
contractu% !nd!'!dua% de munca $au ca urmare a une! $ent!nte &udecatore$t! $! e$te d!+er!ta !n
+unct!e de $ectoru% de act!'!tate# de ramura econom!ca $au c5!ar de cate-or!a de $a%ar!at!# $e
+o%o$e$te durata med!e norma%a a (!%e! de %ucru.
Daca +ondu% de t!m" ma=!m d!$"on!3!% 'rem $a% e="r!mam !n omore# atunc! $e
!nmu%te$te Ftmd !n om(!%e cu durata med!e norma%a a une! (!%e e="r!mata !n ore 9
43
F%m& <om-or'= 9 F%m& <om-/i,'= 4 &/
Pentru ana%!(a $tructura%a a Ftmd $e are !n 'edere modu% de +ormare a ace$tu!a 9
a; t!m" e+ect!' %ucrat N re"re(!nta t!m"u% de munca ut!%!(at de catre un $a%ar!at !n $co"u%
de$+a$urar!! act!'!tat!! "ro+e$!ona%e<
3; t!m" ne%ucrat N care $e com"une d!n 9
t!m" ne%ucrat d!n cau(e &u$t!+!cate<
t!m" ne%ucrat d!n cau(e ne&u$t!+!cate.
Ana%!(a $tructura%a a t!m"u%u! de munca $e rea%!(ea(a cu a&utoru% rate%or de $tructura# care $e
ca%cu%ea(a "r!n ra"ortarea d!+er!te%or cate-or!! de t!m" de munca %a tota% t!m" de munca
ca%endar!$t!c $au %a tota% t!m" de munca ma=!m d!$"on!3!%.
2! A"a,i/a *roi%(,(i *' sa,aria%
D!n cate-or!a !nd!cator!%or ce e="r!ma +o%o$!rea e+!c!enta a re$ur$e%or umane# un %oc
!m"ortant !% ocu"a n!'e%u% "ro+!tu%u! "e $a%ar!at.
Ana%!(a ace$tu! !nd!cator $e rea%!(ea(a !n 3a(a metode! +actor!a%e# t!nand $eama de
core%at!a care tre3u!e urmar!ta !ntre -radu% de ut!%!(are a re$ur$e! umane $! ca"ac!tatea de
"roduct!e :dotarea te5n!ca a munc!!;.
Mode%u% de ana%!(K a profitului pe salariat e$te ce% ca caracter!(ea(a "ro+!tu%8$a%ar!at !n
ra"ort cu ca"ac!tatea de "roduct!e 9
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CA N c!+ra de a+acer!
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V5 N "roduct!'!tatea med!e orara
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2
&s
2
&s
2
=
D!n care 9
1.
( )
6
6
6
6 1 6
6
6
6 6
6
6
1
; : 8 pr
0f
"
1a 1a pr
0f
"
1a pr
0f
"
1a &s 2 1a = =
#
acea$ta re%at!e arata !n+%uenta "roduct!'!tat!! anua%e a$u"ra !nd!catoru%u!
"ro+!t8$a%ar!at.

2.
6
6
6
1
1
1
; : 8 pr
0f
"
0f
"
1a &s 2
0f
"

=
#
acea$ta re%at!e arata !n+%uenta e=erc!tata de -radu% de 'a%or!+!care a "roduct!e!
+a3r!cate a$u"ra !nd!catoru%u! "ro+!t8$a%ar!at.

3.
; : 8
6 1
1
1
1
; : pr pr
0f
"
1a &s 2 pr =
acea$ta re%at!e arata !n+%uenta e=erc!tata de "ro+!tu% %a 1 %eu c!+ra de a+acer!
a$u"ra !nd!catoru%u! "ro+!t8$a%ar!at

Se 'er!+!ca core%at!a 9
; : ; 8 : ; : 8 8 8 8 pr 0f " 1a &s 2 &s 2 &s 2 &s 2 + + =
Ana%!(a "ro+!tu%u! "e $a%ar!at $ta3!%e$te o core%at!e !ntre ana%!(a e+!c!ente! ut!%!(ar!!
+actoru%u! munca "e 3a(a "roduct!'!tat!! $! ana%!(a renta3!%!tat!!.
Pe 3a(a "r!mu%u! mode%# "oate +! e'!dent!at e+ectu% mod!+!car!! -radu%u! de 'a%or!+!care a
"roduct!e! +a3r!cate# cu $co"u% de a $e $ta3!%! ma$ur! "entru a$!-urarea de$+acer!! "roduct!e!
o3t!nute $! d!m!nuarea "roduct!e! $tocate.
In ca(u% ce%u! dea% "atru%ea mode%# $e e'!dent!a(a !n "%u$ !n+%uenta "e care o e=erc!ta
mod!+!carea -radu%u! de !n(e$trare te5n!ca a munc!!# a com"o(!t!e! te5n!ce a m!&%oace%or +!=e#
"recum $! a randamentu%u! ace$tora. Cu a&utoru% ace$tu! mode%# $e $ta3!%e$te core%at!a cu ana%!(a
ut!%!(ar!! m!&%oace%or +!=e.
4,
V5 t
c " -!
CONCLUZII SI PROPUNERI
Decontar!%e cu $a%ar!at!!# a$!-urar!%e $oc!a%e $! "rotect!a $oc!a%a ocu"a un %oc !m"ortant !n
teor!a $! "ract!ca econom!ca# e=erc!tand o "utern!ca !n+%uenta a$u"ra cond!t!!%or de munca $! '!ata
a%e "o"u%at!e!# a$u"ra ca%!tat!! '!et!!.
Am a3ordat a$t+e% not!un!%e de $a%ar!u# a$!-urar! $oc!a%e# "rotect!e $oc!a%a# not!un! care !n
"er!oada de tran$+ormar! "r!n care trece tara noa$tra ca"ata cont!nut $! conotat!! cu totu% $"ec!a%e#
cu !m"act a$u"ra con$t!!nte! $! n!'e%u%u! de tra! a% "o"u%at!e!.
Sa%ar!!%e# a$!-urar!%e $oc!a%e# "rotect!a $oc!a%a $unt "ar-5!! econom!ce care a$!-ura
mane'rarea atat a unor !nd!cator! econom!c!# dar ma! a%e$ a "o"u%at!e!# ace$tea de'en!nd a$t+e%
"ar-5!! "o%!t!ce.
Conta3!%!tatea ace$tor decontar! con+era o a%ta d!men$!une not!un!! de $a%ar!!# o+er!nd un a%t
un-5! de 'edere a$u"ra e+!c!ente! econom!ce# un-5! d!n care a"are +oarte '!(!3!%a not!unea de
c5e%tu!a%a.
In "re(ent# tot ma! mu%te +!rme $e con+runta cu nece$!tatea cre$ter!! "roduct!'!tat!! $! "entru
acea$ta e%e d!$"un de "o$!3!%!tat! %!m!tate. Una d!ntre ce%e ma! "ut!n e="%oatate ca! de cre$tere a
"er+ormante! e$te !m3unatat!rea "er+ormante%or umane. Cre$terea "roduct!'!tat!! $e "oate rea%!(a
"r!n $"or!rea cant!tat!! de "rodu$e $au "r!n !m3unatat!rea ca%!tat!! munc!!# a !n+ormat!e!# a
ca"!ta%u%u!# $! a modu%u! de com3!nare a +actor!%or.
Pentru a rea%!(a o e'a%uare corecta a "er+ormante%or re$ur$e%or umane# $unt nece$are cr!ter!!
adec'ate de e'a%uare. Pre$u"unand ca e'a%uator!! $unt mot!'at! $! com"etent!# tre3u!e $a a'em !n
'edere $!$temu% de e'a%uare !n -enera% $! !n "art!cu%ar cr!ter!!%e de e'a%uare. E=!$ta tre! t!"ur! de
cr!ter!!9 tra$atur!%e de "er$ona%!tate# com"ortamente%e $! re(u%tatu%.
E'a%uarea tra$atur!%or de "er$ona%!tate "re$u"une e'a%uarea unor e%emente cum ar +!9
d!nam!$mu%# !nte%!-enta# creat!'!tatea# !ncrederea !n $!ne# entu(!a$mu%# $!mtu% re$"on$a3!%!tat!!#
%o!a%!tatea etc. Ace$te cr!ter!! $unt d!+!c!% de de+!n!t# de ma$urat dar ma! a%e$ de comun!cat.
De$"re com"ortamente $! re(u%tate# un!! teoret!c!en! a+!rma ca $e "ot e'a%ua re(u%tate%e +ara
a $e "reocu"a de man!era !n care au +o$t o3t!nute. A%t!!# d!m"otr!'a# $u3%!n!a(a ca re(u%tate%e
de"!nd de$tu% de rar de un $!n-ur an-a&at $! ca re(u%tate +oarte 3une "e termen $curt "ot +! at!n$e
$! "r!n com"ortamente care "e termen %un- 'or dauna or-an!(at!e!.
Sta3!%!rea cr!ter!!%or de e'a%uare tre3u!e $a $e +aca !ntotdeauna cu a&utoru% ana%!(e!
"o$tur!%or. Daca $e dore$c $c5!m3ar! !n com"ortamentu% an-a&at!%or# tre3u!e ca ace$tea $a +!e
%e-ate de a$"ecte !m"ortante a%e munc!! %or. Ceea ce e$te "otr!'!t "entru un "o$t "oate +! tota%
ne"otr!'!t "entru a%tu%.
D!men$!un!%e !n 3a(a carora $e rea%!(ea(a a"rec!erea "er+ormante! "ro+e$!ona%e $unt9
+%e=!3!%!tatea# ada"ta3!%!tatea# mu%t!%atera%!tatea# "rec!(!a# "ut!nta de +!na%!(are a %ucrar!!#
44
!ncadrarea !n termene%e $ta3!%!te. La e'a%uarea "er+ormante! "ro+e$!ona%e# deo$e3!t de !m"ortant
$! nu tre3u!e ne-%!&at e$te e="er!enta "ro+e$!ona%a do3and!ta !n t!m".
P!erderea d!n n!'e%u% de "er+ormanta "ro+e$!ona%a a an-a&atu%u! $e datorea(a !n "r!nc!"a%
mana-eru%u!# care nu e$te !n ma$ura $a% $coata d!n act!'!tat!%e de rut!na# re"et!t!'e $! $tereot!"e#
$a% +aca $a$! !ntarea$ca $! con$o%!de(e mot!'at!a !n act!'!tat!%e "e care %e de$+a$oara. Act!'!tatea
cea ma! com"%e=a care tre3u!e $a +!e ma! 3!ne $t!mu%ata e$te aceea de creat!e.
E'a%uarea !ncorecta de catre mana-er a "er+ormante! "ro+e$!ona%e !nd!'!dua%e conduce %a
!n$taurarea unu! c%!mat ne+a'ora3!% care $e re"ercutea(a a$u"ra "roduct!'!tat!! munc!! "r!n
nerea%!(area norme%or $! a atr!3ut!!%or de $er'!c!u $! "r!n ca%!tatea necore$"un(atoare a
"rodu$e%or# %ucrar!%or $! $er'!c!!%or. C%!matu% de munca ne+a'ora3!% $e caracter!(ea(a "r!n "rocent
r!d!cat de !ntar(!er! de %a "ro-ram# a3$ente# rata r!d!cata a +%uctuat!e! de "er$ona%# nerea%!(area
$arc!n!%or %a termene%e $ta3!%!te etc.
E$ecu% "ro+e$!ona% a% an-a&at!%or re'!ne !nte-ra% mana-eru%u!# ad!ca ace$ta nu e$te ca"a3!%
$a o3t!na re(u%tate cu co%ect!'u% "e care% conduce. In acea$ta $!tuat!e# e$te nece$ar $a +!e !n%ocu!t
mana-eru% $! nu $c5!m3at co%ect!'u% de munca.
Pe %atura e+!c!ent!(ar!! act!'!tat!! econom!ce $e !n$cr!u $! e+ortur!%e care $e +ac !n "re(ent "e
%!n!a !n+ormat!(ar!! $oc!etat!! romane$t!# "orn!ndu$e de %a n!'e%u% m!croeconom!c a% a-entu%u!
econom!c# $! t!n(andu$e catre n!'e% macroeconom!c# a% !ntre-!! econom!!.
Unu% d!ntre "r!me%e "uncte !n+ormat!(ate !n cadru% $oc!etat!%or comerc!a%e !% re"re(!nta
de"artamentu% conta3!% $!# !n "r!nc!"a%# ca%cu%u% $! e'!denta $a%ar!!%or. Am "re(entat !n acea$ta
%ucrare o ana%!(a a $!tuat!e! actua%e a conta3!%!tat!! decontar!%or cu $a%ar!at!! $! contr!3ut!!%e
a+erente# $! cu 2u-etu% Statu%u! $! a%te or-an!$me "u3%!ce : !m"o(!tu% "e $a%ar!!# +ondu% "entru
$anatate;# "recum $! !m"actu% "e care !% are !n+ormarea !n ca%cu%u% $! e'!denta $a%ar!!%or
"er$ona%u%u! unu! a-ent econom!c.
Un $!$tem de remunerare ec5!%!3rat are ca o3!ect!' "r!nc!"a% mot!'area "er$ona%u%u!
or-an!(at!e!# cu $co"u% ca ace$ta $a rea%!(e(e o munca de ca%!tate $! $a contr!3u!e %a cre$terea
"roduct!'!tat!!.
Sa%ar!(area "entru an-a&at re"re(!nta ce% ma! !m"ortant e%ement de mot!'at!e $!
act!onea(a# de re-u%a# d!rect "ro"ort!ona% a$u"ra "roduct!'!tat!! munc!! ace$tu!a.
In urma controa%e%or e+ectuate de Com!$!a de Cen(or! cat $! de 0arda F!nanc!ara "ana !n
"re(ent $a con$tatat ca un!tatea $!a ac5!tat !nte-ra% $! %a termen toate dator!!%e +ata de 3u-etu%
$tatu%u! $! 3u-etu% a$!-urar!%or $oc!a%e. De a$emenea# d!n toate documente%e de contro% !ntocm!te
de ace$te or-ane re(u%ta ca %a controa%e%e# "r!n $onda&# +acute "r!'!nd ca%cu%u% $a%ar!!%or nu $au
con$tatat a3ater! de %a d!"o(!t!!%e %e-a%e .
Se con$tata ca dator!ta a"%!car!! unu! $!$tem de $a%ar!(are core$"un(ator core%at cu
re$"ectarea d!$c!"%!ne! !n munca nu e=!$ta con+%!cte de munca. In ceea ce "r!'e$te e'o%ut!a
"er$ona%u%u!# $e con$tata ca un!tatea nu a recur$ %a d!$"on!3!%!(ar! de "er$ona% decat !n ca(u% !n
care $a%ar!at!! au !nde"%!n!t cond!t!!%e %e-a%e de "en$!onare.
4E
BIBLIOGRAFIE
1. Dore% Mate$# Dum!tru Cot%et# Dum!tru Mat!$#:2664; ontabilitate financiara#ed!tura
M!rton#T!m!$oara
2. Aure% Mano%e$cu#:2663;3anagementul resurselor umane# Ed!tura Econom!ca 2ucure$t!#
3. F. Ineo'an# D.Cot%et# D. Mate$# C. >ate-an# N. 2o3!tan# C. Ne-rut#:2663; ontabilitate
financiara # ed!tura M!rton# T!m!$oara
). 2ucur Ion.:2664; ,conomie 2olitica# Ed!tura Un!'er$!tat!! d!n P%o!e$t!# "a-!na 166162
,. Pantea I.P.# 2odea 05.#:2663; ontabilitatea romaneasca armonizata cu Directivele
ontabile ,uropene, Ed!tura Inte%credo# De'a!
4. Le-ea $a%ar!(Kr!! nr 1)81//1
E. 5tt"988WWW.a$e.ro
*. Co%ect!a re'!$ta ITr!3una Econom!ca I 266)2664
/. Le-ea $a%ar!(ar!! nr 1)81//1
16. 5tt"988cod+!$ca%.net8cote%edecontr!3ut!!dea$!-urar!$oc!a%e266/8
11. 5tt"988WWW.%e-!$%at!amunc!!.ro8a813/48contr!3ut!a!nd!'!dua%a%a3u-etu%a$!-urar!%or
"entru$oma&!n%um!nanorme%or%e-!!nrE4R2662.5tm%
12. 5tt"988WWW.codu%munc!!.ro8t!t%u%R2R1.5tm%
13. Le-ea nr. ,382663 Codu% munc!!.
1). Ord!nu% M!n!$teru%u! F!nante%or Pu3%!ce nr. 1*,6 d!n 1) decem3r!e 266) "r!'!nd
re-!$tre%e $! +ormu%are%e +!nanc!ar F conta3!%e.
4*
1,. Le-ea nr. 1/ d!n 2E mart!e 2666 "r!'!nd $!$temu% "u3%!c de "en$!! $! a%te dre"tur! de
a$!-urar! $oc!a%e.
ANE>E
4/
SC SPRESA SRL
T!m!$oara#3'd Re3reanu#nr 1,2
CUI R,6)/)/*
Te%. 9 6E2)112,2/
Cod ITM 9 *1*6
CENTRALI1ATOR
o3%!-at!! $a%ar!! %una !anuar!e 266/
O3%!-at!e 2a(a
ca%cu%
M Dat. Ded. De "%ata Nr $! data OP
1
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d!n $a%ar!!
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Fd. $oma& $u"ortat
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de an-a&ator
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Fond nat!ona% de
$anatate
*3E6 6#*, E1 E1 6
16
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11
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Tota%
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E6