Practical accounting
Ajutor material: aspecte fiscale și contabile
Entitatea, pe parcursul anului, acordă angajatului ajutoare materiale (cu ocazia unor sărbători, pentru recuperarea forţei de muncă, decese, căsătorii etc. a cărui mărime nu depăşeşte un salariu mediu lunar pe economie prognozat), care sunt prevăzute şi în contractul colectiv de muncă. În contextul dat, se iscă mai multe întrebări, precum: pot fi astfel de plăţi previzionate prin formarea de provizioane? se calculează contribuţii de asigurări sociale de stat obligatorii, prime de asigurare obligatorie de asistenţă medicală şi impozit pe venit? angaj...
Monitorul fiscal FISC.md Nr.23 2015
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The date of publishing:
20 January /2015 16:15
Domeniu:
Noutăți
Tags:
Contabilitate | salariu | contract de munca | plăţi
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