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  • În baza deciziei instanţei de judecată, entitatea urmează să achite foştilor lucrători spezele de judecată, precum şi să le compenseze prejudiciu moral. Sumele, care urmează a fi achitate, se consideră surse de venit impozabile şi entitatea urmează să calculeze contribuţii de asigurări sociale şi primelor de asigurări obligatorii de asistenţă medicală, sau nu?
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iconÎn baza deciziei instanţei de judecată, entitatea urmează să achite foştilor lucrători spezele de judecată, precum şi să le compenseze prejudiciu moral. Sumele, care urmează a fi achitate, se consideră surse de venit impozabile şi entitatea urmează să calc

Ţinem să reamintim că, formele de reparare de către angajator a prejudiciului cauzat salariatului, sunt expuse expres în alin. (2) art. 90 din Codul muncii nr. 154-XV din 28.03.2003, şi anume:

Monitorul fiscal FISC.md Nr.16 2013

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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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

06 November /2013 11:13

Catalogul tematic

Impozitul pe venit | Persoana fizică

Tags:

venit impozabil | entitate | judecata | compensaţie morală

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