BGPF
29.1.7.5.19 La determinarea condițiilor pentru acordarea plăților din capitalul de stimulare, conform art.311 alin.(1) din Legea nr.135/2007, agentul economic urmează să ia în considerație cuantumul anual al salariului achitat sau calculat?
- a) au statut de rezident conform art.5 pct.5) lit.a) din Cod;
- b) sunt angajaţi în cadrul societăţii de cel puţin 12 luni depline la data acordării plăţilor;
- c) suma achitată fiecărui salariat nu depăşeşte 100% din cuantumul anual al salariului primit de către acesta în anul din care se formează capitalul de stimulare;
- d) cuantumul capitalului de stimulare nu depăşeşte 25% din profitul net.
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The date of publishing:
28 May /2025 07:30
Catalogul tematic
Capital de stimulare