Contract de prestari servicii finaniar contabile,si

salarizare

Nr :…………………

Incheiat in data de : …………… la Bucuresti

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Contract for accounting and payroll services

No :

Concluded in date of :………….,at Bucharest

PARTILE CONTRACTANTE
Intre partile:
SC xxxxxxxxSRL , cu sediul in
Bucuresti, xxxxxxxxxxxxxxxx
ordine in Reg. Com……………., atribut fiscal
RO, , reprezentata ………………..
in calitate de administrator, numita in continuare,
BENEFICIAR,
si,

Cabinet individual de contabilitate/SC……………..

CIF:xxxxxxxxxxxx
Adresa:

cod postal
Tel/e-mail 
numita in continuare PRESTATOR,

CONTRACTING PARTIES
Between the parties:
SC xxxxxxxxxxxx , based in
Bucharest, sectorxxxxxxxxxxxxxxxxxxxxxx
Reg. Com.
, tax attribute
RO, CUIxxxxxxxxxx, represented by
as administrator, hereinafter
BENEFICIARY,
and,

Individual Accounting office

CIF: xxxxxxxxxxxxxxx
Address: Bucharest, Sector
Phone / e-mail:xxxxxxxxxxxxxxx, named,
PROVIDER,
 OBIECTUL CONTRACTULUI

Obiectul prezentului contract il reprezinta prestarea de servicii contabile si de gestiune a

salariilor de catre Prestator.
 Servicii de tinerea contabilitatii;
 Servicii de salarizare

Serviciile contabile si de intocmire a salariilor vor fi realizate in conformitate cu legislatia contabila

fiscala si a muncii in vigoare.

Servicii de tinere a contabilitatii

Serviciile de tinere a contabilitatii se limiteaza la inregistrarea documentelor primare si a

informatiilor primite de la Beneficiar pana la data finalizarii balantei de verificare si a declaratiilor
fiscale lunare.
Serviciile de tinere a contabilitatii constau in intocmirea conturilor statutare, conform legislatiei
contabile in vigoare aplicate de Beneficiar si
includ urmatoarele:
1. Inregistrarea in contabilitate a fiecarui
document primar referitor la:
 Incasarile si platile prin conturile bancare in lei si devize;
 Incasarile si platile efectuate in numerar prin casierie in lei si devize;
 Facturile de cumparare de pe piata locala sau import (primite sau de primit)
 Facturile de vanzare (emise sau de emis);
 Salariile si contributiile aferente;
 Impozite si taxe;
 Cheltuieli/ venituri inregistrate in avans;
 Inregistrarea provizioanelor de depreciere sau pentru riscuri si cheltuieli, pe baza
informatiilor furnizate de Beneficiar;
 Debitori, creditori etc.
 Amortizarea lunara a imobilizarilor necorporale si corporale;
 Evidenta valorica a stocurilor in baza fiselor de magazie, a balantei de stocuri
intocmite de Beneficiar,
 Listarea balantei de verificare si a registrelor contabile si fiscale obligatorii: Cartea
Mare,Registrul Jurnal, Registrul Inventar (anual),
Registrul de Evidenta Fiscala;

Intocmirea urmatoarelor declaratii fiscale si situatii financiar contabile la termenele

legale in vigoare:
1. Decont de TVA-declaratia 300
2. Declaratia privind achizitiile /livrarile de bunuri si servicii,
intracomunitare-390
3. Declaratia privind achizitiile/livrarile de bunuri si servicii pe
teritoriul national-394
4. Declaratia 100 –privind obligatiile de plata la bugetul de stat
5. Declaratia 112-Declaratia privind obligatiile de plata a contributiilor
sociale, impozitului pe venit si evidenta nominala a persoanelor
asigurate - conform Hotararii Guvernului Romaniei nr. 1397/2010
6. Calcul impozit pe profit si declararea acestuia;
7. orice alta declaratie ceruta de legislatia in vigoare

Serviciile contabile includ de asemenea si serviciile contabile aditionale, cum sunt :

1. asistenta in caz de control
Servicii de salarizare

Intocmirea situatiilor/declaratiilor salariale

dupa cum urmeaza:
 state individuale pentru fiecare salariat (« fluturasi ») ;
 centralizator al statelor de plata si al contributiilor salariale de plata;
 declaratiile lunare pentru contributiile salariale;
 fisele fiscale FF1 si FF2 (anual).
 Calcularea taxelor salariale datorate de angajator si angajat pentru fiecare
angajat;
 Pregatirea statului de plata individual care va include informatii despre salariul
brut,taxele aferente si salariul net;
 pregatirea si inregistrarea declaratiilor salariale;
 intocmirea si inregistrarea fiselor fiscale anuale
 asistenta pe perioada controalelor fiscale

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OBJECT OF THE CONTRACT

The object of this contract is the provision of accounting services and management
Wages by Provider.
• bookkeeping services;
• Payroll;
• Drafting and registration of labour contracts

Accounting services and preparation of wages shall be made in accordance with

accounting tax and labour legislation in force.
Bookkeeping services

Bookkeeping services is limited to primary documents and registration

information received from the beneficiary until completion of trial balance and
monthly tax returns.
Bookkeeping services consist of preparing statutory accounts in accordance with
accounting legislation in force applied by the Beneficiary and
include the following:
1. Bookkeeping of each
primary document relating to:
• receipts and payments through bank accounts in domestic and foreign currencies;
• cash receipts and payments made by cash in lei and foreign currency;
• Invoices buying domestically or imported (received or receivable)
• Bills of sale (issued or to be issued);
• salaries and related contributions;
• Taxes;
• Expenses / Deferred income;
• Registration or depreciation provisions for risks and charges, based on information
provided by the Client;
• debtors, creditors, etc..
• Monthly Amortization of tangible and intangible assets;
• Evidence of value stocks in the records, the balance of stocks pertaining to the
grants,
• Listing trial balance and tax books and mandatory: General Ledger, Ledger,
Inventory Register (annual)
Tax registers;
• Preparation of financial statements following tax returns and accounting terms in
force:

1. VAT return, statement 300

2. Declaration procurement / supply of goods and services, intra-390
3. Declaration procurement / supply of goods and services across national-394
4. Statement 100-on payment obligations to the state budget
5. Statement 112-Declaration on the payment obligations of social contributions,
income tax and nominal record of insured persons - according to Government
Decision no. 1397/2010
6. Tax calculation and declare it;
7. any other statement required by legislation

Accounting services also include additional accounting services such as:

1. assistance in case-control

Payroll

Preparing statements / declarations salary

as follows:
• individual states for each employee ("butterfly");
• summary of payroll and payment of payroll taxes;
• pay contributions monthly statements;
• FF1 and FF2 tax records (annually).
• Calculate tax payable by the employer and employee salary for each employee;
• Prepare individual payroll which will include information about gross salary and net
salary related taxes;
• wage statements preparation and recording;
• preparation and recording annual tax files
• assistance during tax audits

VALOAREA CONTRACTULUI
Onorariile vor fi calculate dupa cum urmeaza:
Serviciul lunar: un onorariu de xxx EURO/ZI
Plata se efectueaza in 5 zile de la emiterea facturii de catre prestator in contul indicat de
acesta .

VALUE OF CONTRACT
Fees will be calculated as follows:
  Monthly service: a daily fee of xx x EURO/ZI

DURATA SI INCETAREA
CONTRACTULUI
Contractul este valabil de la data semnarii acestuia
pentru perioada nedeterminata de timp, cu
posibilitatea de denuntare unilaterala in urma unui
preaviz scris de 1 luni.
In toate cazurile de incetare a contractului,
Prestatorul :
 va inmana toate documentele apartinand Beneficiarului, unei persoane
desemnate de catre Beneficiar, pe baza de procesverbal
de predare primire semnat de ambele parti ;
 va returna baza de date cu inregistrarile actualizate ;
 va furniza Beneficiarului informatiile, necesare in cursul predarii-preluarii
contabilitatii,
DURATION AND TERMINATION CONTRACT

The contract is valid from the date of its signing

for an indefinite period of time with
possibility of cancellation after a
written notice of one month.
In all cases of termination of contract
PROVIDER

• will award all documents belonging to a person designated by the Beneficiary,

based on proces-verbal delivery receipt signed by both parties;
• returns database records updated;
• will provide information needed in the teaching-takeover
accounting,

Modalitati de plata

Plata se va efectua pe baza facturilor emise de Prestator.

Onorariile nu includ TVA.
Facturile vor fi emise la sfarsitul lunii, in ron la cursul BNR din ziua emiterii facturii.Plata se
va efectua in termen de 5 zile de la emiterea facturii
in contul Prestatorului.

Payment

Payment will be made on the basis of invoices issued by the Provider.

Fees do not include VAT.
Invoices will be issued at the end of the month , in RON using the exchange rate of BNR
.The payment will be made within 5 days of the invoice in to the
Provider's account.

OBLIGATIILE PRESTATORULUI
Misiunea contabila
Misiunea contabila pentru Beneficiar va fi realizata, in baza prezentului contract, in
conformitate cu legislatia contabila, si fiscala in vigoare in Romania.

PROVIDER OBLIGATIONS
Accounting mission
Mission accounting for Beneficiary will be made, under this contract,
accordance with accounting law and tax in force in Romania

OBLIGATIILE BENEFICIARULUI
Beneficiarul se obliga sa puna la dispozitia Prestatorului toate documentele, informatiile si
mijloacele necesare pentru desfasurarea misiunii.
Beneficiarul se obliga sa:
 achite onorariile facturate de Prestator potrivit clauzelor contractuale,

 sa transmita documentele necesare pentru efectuarea lucrarilor periodice de

contabilitate,documente ce vor fi inscrise intr-un borderou,cel mai tarziu pana in
data de 10 a lunii urmatoare
OBLIGATIONS OF THE BENEFICIARY
The beneficiary undertakes to provide to the Provider all documents, information and
resources necessary to carry out the mission.
The beneficiary undertakes to:
 pay fees invoiced by the Provider under contract terms
 to submit necessary documents to perform regular accounting works,
documents to be submitted in a schedule, no later than the 10th of the
month following

COMUNICARI
Orice comunicare intre partile contractante privind indeplinirea prezentului contract, trebuie
transmisa in scris. Comunicarile dintre parti se pot face prin fax, email,
posta, etc. Transmiterea prin fax sau prin e-mail, va fi insotita de confirmarea expedierii ei
integrale, in concordanta cu coordonatele tehnice ale
echipamentului folosit pentru transmisie.

COMMUNICATIONS
Any communication between the Contracting Parties on the fulfilment of this contract must
be given in writing. Communications between the parties may be made by fax, email, mail,
etc.. Transmission by fax or e-mail confirmation will be sent accompanied by her full, in
accordance with technical details
equipment used for transmission.

PRESTATOR, BENEFICIAR,