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  • 1. (36.1.1.4) Urmează a fi calculate primele de asigurare obligatorie de asistenţă medicală din salariu persoanei angajate pe parcursul anului dacă aceasta prezintă documentele confirmative de achitare a primei stabilite în sumă fixă pentru anul de gestiune
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1. (36.1.1.4) Urmează a fi calculate primele de asigurare obligatorie de asistenţă medicală din salariu persoanei angajate pe parcursul anului dacă aceasta prezintă documentele confirmative de achitare a primei stabilite în sumă fixă pentru anul de gestiun

Conform art.23 alin.(2) din Legea cu privire la mărimea, modul şi termenele de achitare a primelor de asigurare obligatorie de asistentă medicală nr. 1593-XV din 26 decembrie 2002, nu se calculează primele de asigurare obligatorie de asistenţă medicală ce urmează a fi achitate de categoria de plătitori care este prevăzută la pct.2 din anexa nr.l şi anume angajaţii, care confirmă achitarea primei de asigurare obligatorie de asistenţă medicală în sumă fixă pentru anul respectiv. De asemenea, în cazul menţionat nu se calculează nici primele ce urmează a fi achitate de către angajator pentru asigurarea persoanelor nominalizate.

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

19 January /2018 11:48

Catalogul tematic

Asigurare obligatorie de asistenţă medicală | Administrare fiscală | Noutăți fiscale

Tags:

prime de asigurare obligatorii | persoane asigurate | asistenţă medicală

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