Analiza Si Contabilitatea Salariilor

CUPRINS INTRODUCERE1. PREZENTAREA SOCIETATII SC PIATRA CRAIULUI SRL 1.1 Scurt istoric1.2 Forma juridica1.3 Co duc!r!a si "!rso a#u# $irm!i 2. CONSIDERATII TEORETICE PRI%IND SALARIILE 2.1 Sa#ariu# & Pr!tu# mu cii2.2 Ca#cu#u# sa#arii#or 3. STUDIU DE CAZ PRI%IND CALCULUL SALARIILOR LA SCPIATRA CRAIULUI SRL 3.1 R!#atia di tr! sa#ari'ar! si "!r$orma t!#! "ro$!sio a#!3.2 Docum! tar!a sa#arii#or (. ANALIZASALARIILOR SI E%IDENTA CONTA)ILA LA SC PIATRACRAIULUI SRL (.1 Co turi s"!ci$ic! !*id! ti!rii c+!#tui!#i#or sa#aria#!(.2 Docum! t! s"!ci$ic! CONCLUZII SI PROPUNERI)I)LIO,RAFIE INTRODUCERE - t!oria .i "ractica !co omic/0 sa#ariu# ocu"/ u #oc d!os!1it d! im"orta t.T!rm! u# caatar! !st! d! ori2i ! #ati /. Sa#arium !ra suma c! s! "#/t!a $i!c/rui so#dat roma "! trucum"/rar!a s/rii. So#datu# !ra u om d!"! d! t .i i s! acorda sa#arium0 3 *irtut!a ac!st!id!"! d! 4! u om #i1!r u "rim!a sa#arium. T!rm! u# s&a "/strat 3 tim" .i a c/"/tat s! su# d!*! it a# u ui om car! !st! d!"! d! t d! a#tu#0 $i! juridic0 $i! !co omic.Sa#ariu# a"ar! ca *! it c! r!*i ! $actoru#ui mu c/ datorit/ "artici"/rii !mij#ocit! a #ui #aacti*itat!a !co omic/.D! #a 3 c!"ut tr!1ui! s/ "r!ci'/m $a"tu# c/ sa#ariu# u a !5istat 3 toat! tim"uri#!0 cu toat! c/$actoru# mu c/ a "artici"at 3 toat! tim"uri#! #a "roc!su# d! "roduc4i!. D! $a"t0 !st! d! !ima2i at "roc!s d! "roduc4i!0 3 2! !ra#0 acti*itat!a !co omic/0 $/r/ "r!'! 4a $actoru#ui mu c/ .Atu ci0a"ar! #im"!d! c/ sa#ariu#0 "ri*it ca *! itu# "!rsoa !#or car! "artici"/ "ri mu ca #or "ro"ri! #a "roc!su# d! "roduc4i!0 !st! o cat!2ori! !co omic/ c! a a"/rut 3 a umit! co di4ii socia#& !co omic!0 odat/ cu a"ari4ia 3 soci!tat! a u or oam! i #i"si4i d! toat! co di4ii#! !c!sar! "! truor2a i'ar!a .i d!s$ /.urar!a "roduc4i!i0 3 a$ar/ d! $or4a mu cii #or0 car!0 "! tru !i 0a"/r!a casi 2uru# mij#oc d! !5ist! 4/.Dac/ ! ima2i /m u "roduc/tor i d!"! d! t0 u m!s!ria.0 o1s!r*/m c/ ac!sta "os!d/3 "#i / "ro"ri!tat! toat! co di4ii#! mat!ria#! d! "roduc4i! "! car! 3m"r!u / cu mu ca #ui #!$o#os!.t! du"/ cum cr!d! d! cu*ii 4/0 3 "roc!su# d! "roduc4i!.- ac!st ca'0 !st! $ir!sc ca tot c!o14i ! !#0 3 tr!a2a *a#oar! cr!at/ sa&i a"ar4i / 3 3 tr!2im!.Nim! i a#tci !*a u ar! dr!"tu# s/&ic!ar/ ici o "artico#/ di *a#oar!a ou cr!at/ d! !#0 3 a$ar/ "oat! d!

stat0 car! "! tru s!r*icii#!adus! comu it/4ii 0 d!ci .i m!.t!.u2aru#ui0 "!rc!"! im"o'itu# "! *! it. Put!m s"u ! oar! c/*! itu# m!.t!.u2aru#ui o14i ut "ri mu ca sa "ro"ri! 3m1rac/ $orma d! sa#ariu 6 D!si2ur u0 d!oar!c! cat!2oria d! sa#ariu u r!$#!ct/ toat! ti"uri#! d! *! ituri o14i ut! d!$actoru# mu c/ d!&a #u 2u# tim"u#ui0 !# u a"ar! ca $orm/ ti" a *! itu#ui0 ci ca *! it c! r!*i !$actoru#ui mu c/ 3 a umit! co di4ii socia#&!co omic!. Ac!st! co di4ii s3 t ac!#!a 3 car! "os!soru# $or4!i d! mu c/0 u "os!d/ a#tc!*a d!c3t a"titudi i#! #ui $i'ic! .i i t!#!ctua#!0 "ric! "!r!a #ui0 ca"acitat!a #ui d! a mu ci0 car! r!"r!'i t/ si 2ura #ui surs/ d! !5ist! 4/. Li"sit d!c!i#a#4i $actori d! "roduc4i!0 !# !st! #i"sit .i d! mij#oac!#! !c!sar! traiu#ui0 si 2ura #ui a#t!r ati*/!st! s/&.i 3 c+iri!'! $or4a #ui d! mu c/0 si 2uru# 1u "! car! 3# "os!d/0 d! "! urma c/ruia s/o14i / *! itu# !c!sar traiu#ui. Dar ac!st #ucru0 3# "oat! $ac! umai dac/ !st! c!t/4ia #i1!r0 !2a#3 dr!"turi cu to4i c!i#a#4i. Dac/ u ar $i c!t/4ia #i1!r0 ci sc#a*0 sau io1a20 !# u ar "ut!a 3 c+iria$or4a #ui d! mu c/0 d!oar!c! ac!asta a"ar4i ! d! dr!"t st/"3 u#ui d! sc#a*i0 sau $!uda#u#ui0 iar r!'u#tat!#! mu cii #ui *or $i 3 su.it! d! c/tr! ac!.t!a 3 *irtut!a "os!si!i d! c/tr! !i a $actoru#uimu c/. CAP 1. PREZENTAREA SOCIET78II S.C. PIATRA CRAIULUI S.R.L. 1.1 SCURT ISTORIC Firma S.C. Piatra Craiu#ui S.R.L. a $ost 3 $ii 4at/ 3 a u# 2999 d! c/tr! Ioa A#du#!a0a#/turi d! :aria A#du#!a .i acti*!a'/ "! "ia4a di Rom; ia o$!ri d ta1!r! "! tru co"ii.Firma a su$!rit0 ca s/ s"u a.a0 u !#! modi$ic/ri d! #a 3 $ii 4ar! .i "; / 3 "r!'! t0 3 r; du# "!rso a#u#ui0 a# s!r*icii#or o$!rit! .i a# or2a i'/rii $i!c/r!i ta1!r! 3 "art!. )i !3 4!#!s su tsc+im1/ri "o'iti*! car! su t 1i ! *! it! 3 totd!au a .i duc #a o 3m1u /t/4ir! at;t a s!r*icii#or .i "rodus!#or c;t .i a# ima2i ii $irm!i.Firma s! um!.t! S.C. Piatra Craiu#ui S.R.L. .i ar! s!diu# socia# 3 jud!4u# )ra.o*0#oca#itat!a Zar !sti0 strada :ar! r.139. 1.2 FOR:A <URIDICA DE CONSTITUIRE S.C. Piatra Craiu#ui S.R.L. !st! o "!rsoa / juridic/ rom; /0 o soci!tat! com!rcia#/ cur/s"u d!r! #imitat/ 3 r!2istrat/ #a ORC d! "! #; 2/ Tri1u a#u# )ra.o* su1 r. <9=>1(?@>29990cod u ic d! 3 r!2istrar! ?=(AB@0 atri1ut $isca# RO0 "ri r!"r!'! ta tu# s/u #!2a# Ioa A#du#!a&admi istrator. 1.3 CONDUCEREA SI PERSONALUL FIR:EI Ec+i"a $irm!i !st! com"us/ di Ioa A#du#!a Cadmi istratoru# $irm!iD0 :aria A#du#!a E ma a2!r "art !r0 Iri a Co dr!a& coordo atoar! "ro2ram! art! "#astic!0 Da i!#a Dadu& a imator0,a1ri!#a Ciur!a & coordo atoar! ta1/ra. CAP 2. CONSIDERA8II TEORETICE PRI%IND SALARIILE 2.1 SALARIUL& PRE8UL :UNCII

Sa#ariu# r!"r!'i t/ F!5"r!sia 1/ !asc/ a *a#orii $or4!i d! mu c/G0 F"r!4u# $or4!i d!mu c/G0 F"#ata $or4!i d! mu c/G. :ai sim"#u0 sa#ariu# !st! d!$i it ca F"#ata0 d! r!2u#/ 3 $orm/ 1/ !asc/0 a u !i acti*it/4i d!"us!G0 F"r!4u# mu ciiG0 F"#ata mu ciiG.Pri #!2!a r. A3>2993 E Codu# :u cii s! "r!*!d!H 1.Sa#ariu# r!"r!'i t/ co tra"r!sta4ia mu cii d!"us! d! sa#ariat 3 1a'a co tractu#uii di*idua# d! mu c/. 2. P! tru mu ca "r!stat/ 3 1a'a co tractu#ui i di*idua# d! mu c/ $i!car! sa#ariat ar!dr!"tu# #a u sa#ariu !5"rimat 3 1a i. 3. Sa#ariu# cu"ri d! sa#ariu# d! 1a'/0 i d!m i'a4ii#!0 s"oruri#!0 "r!cum .i a#t! adaosuri. (. Sa#arii#! s! "#/t!sc 3 ai t!a oric/ror a#t! o1#i2a4ii 1/ !.ti a#! a 2ajatoru#ui.G Di "u ct d! *!d!r! $isca#0 sa#ariu# r!"r!'i t/H & P! tru a 2ajatori Csoci!tat! com!rcia#/0 r!2i! auto om/ !tc.D0 o c+!#tuia#/0 ca oric! a#t/ c+!#tuia#/0 im"us/ d! !c!sitat!a d!s$/.ur/rii acti*it/4ii. A 2ajatoru#0 car! $ac!F"#ata mu ciiG su1 $orm/ d! Fsa#ariiG0 ar! o1#i2a4iaH & D! a s! 3 r!2istra "! c+!#tui!#i cu sa#arii#! acordat!0 car! r!"r!'i t/ o Fc+!#tuia#/ cu sa#arii#!G0 3 r!2istrat/ 3 d!1itu# co tu#ui B(1 FC+!#tui!#i cu r!mu !ra4ii#! "!rso a#u#uiG0 car! !st!o c+!#tuia#/ d!ducti1i#/ #a ca#cu#ui "ro$i#u#ui im"o'a1i# Cadic/ admis/ a sa sc/d!a di *! ituri#!im"o'a1i#! 3 sco"u# d!t!rmi /rii "ro$itu#ui im"o'a1i#DI & D! a s! 3 r!2istra 3 !*id! 4a $i a ciar&co ta1i#/ cu Fsa#arii#! "#/tit!G0 r!s"!cti* cu Fsa#arii#! .i a#t! dr!"turi cu*! it! "!rso a#u#uiG0 3 cr!ditu# co tu#ui (21 FP!rso a# E r!mu !ra4iiacordat!G0 .i d! a ca#cu#a .i r!4i !0 "ri sto"aj #a surs/0 o1#i2a4ii#! 1u2!tar! Cco tri1u4ia "! tru.omaj0 "! si!0 s/ /tat! .i im"o'itu#D. Ca#cu#u# .i r!4i !r!a o1#i2a4ii#or datorat! statu#ui r!"r!'i t/o o1#i2a4i! a a 2ajatoru#ui Ca c!#ui car! $ac! "#ata sa#arii#orD .i s! $ac! "ri Fsto"aj #a surs/G0 car!co st/ 3 $a"tu# c/ u s! $ac! "#ata sa#arii#or "; / u s! Fsto"!a'/G0 "; / u s! ca#cu#!a'/ .i r!4i sum!#! datorat! statu#uiI & P! tru sa#ariat Ca 2ajatD0 u F*! it o14i ut "ri mu c/G0 u *! it acordat d! a 2ajator du"/ c! s&au ca#cu#at .i r!4i ut d! a 2ajator toat! o1#i2a4ii#! d! "#at/ datorat! statu#ui. Di "u ct d! *!d!r! strict $isca#0 s! su# .i co 4i utu# o4iu ii d! sa#ariu s! *or 3 4!#!2!cor!ct .i "! d!"#i umai dac/ !st! "ri*it atat di "u ct d! *!d!r! a# c!#ui car! 3# acord/ Ca#a 2ajatoru#ui0 car! !st! "#/titoru# d! sa#ariiD0 c;t .i di "u ct d! *!d!r! a# c!#ui car! 3# "rim!.t! Ca#sa#ariatu#ui0 car! !st! 1! !$iciaru# *! ituri#or di sa#ariiD. SALARIATUL !st! o "!rsoa / 3 cadrat/ cu co tract i di*idua# d! mu c/0 cu tim"i t!2ra# sau "ar4ia# d! mu c/0 "! o "!rioad/ !d!t!rmi at/ sau d!t!rmi at/. At;t tim" c;t u!5ist/ u

co tract i di*idua# d! mu c/0 u s! "oat! *or1i d! sa#ariat sau sa#ariu.. ca#itat!a d!sa#ariat s! ca"/t/ umai .i umai "ri 3 c+!i!r!a u ui co tract i di*idua# d! mu c/0 car!2! !r!a'/ 3 tocmir!a docum! tu#ui Fcart! d! mu c/G0 umit/ mai ou Fcar !t d! mu c/G. D! r!4i ut c/ u !#! acti*it/4i s! "ot d!s$/.ura .i "! 1a'/ d! Fco tract! ci*i#!G0 umit!Fco *! 4ii ci*i#!G0 3 c+!iat! 3 1a'a Codu#ui Ci*i#0 car! u 2! !r!a'/ ra"orturi d! mu c/0 car! us! cu"ri d 3 statu# 0d! sa#arii .i0 ca urmar!0 C1D s! su"u co tri1u4ii#or 1u2!tar! C"! tru .omaj0 "! sii0 s/ /tat!D "r!*/'ut! "! tru *! ituri#! di sa#arii .i asimi#at! sa#arii#or0 C2D s! im"o'it!a'/ "! 1a'a 1ar!mu#ui #u ar d! im"u !r!0 "! 1a'a c/ruia s! im"u *! ituri#! sa#aria#! .i asimi#at!sa#arii#or0 C3D u s! i c#ud 3 *! itu# a ua# 2#o1a# im"o'a1i#. %! ituri#! "! 1a'/ d! Fco tract! ci*i#!G0 3 c+!iat! 3 1a'a Codu#ui Ci*i#0 s! 3 cadr!a'/ 3 Codu# Fisca# CC.$.D #a F*! ituri di a#t! surs!G Cart.=3 C.$.D0 iar im"o'itu# s! ca#cu#!a'/ cu cota d!19J "; / #a 31.12.299( .i cota d! 1BJ du"/ 91.91.299= Cart. =A C.$D. CONTRACTUL r!"r!'i t/ FU acord 3 c+!iat 3 tr! dou/ sau mai mu#t! "!rsoa ! s"r! aasi2ura u r!'u#tat di car! $i!car! urm/r!.t! u 1! !$iciuG CO5$ord. Dic4io ar d! "o#itic/0Editura U i*!r!s E cic#o"!dic0 )ucur!.ti0 2991D. Pri Codu# :u cii CL!2! r. A3>2993D s! "r!*!d!H 1. Co tractu# i di*idua# d! mu c/ !st! co tractu# 3 t!m!iu# c/ruia o "!rsoa / $i'ic/0d! umit/ sa#ariat0 s! o1#i2/ s/ "r!st!'! mu ca "! tru !# .i su1 autoritat!a u ui a 2ajator0 "!rsoa / $i'ic/ sau juridic/0 3 sc+im1u# u !i r!mu !ra4ii d! umit! sa#ariu. 2. C#au'!#! co tractu#ui i di*idua# d! mu c/ u "ot co 4i ! "r!*!d!ri co trar! saudr!"turi su1 i*!#u# mi im sta1i#it "ri act! ormati*! ori "ri co tract! co#!cti*! d! mu c/. 3. C1D Co tractu# i di*idua# d! mu c/ s! 3 c+!i! "! durat/ !d!t!rmi at/.C2D Pri !5c!"4i!0 co tractu# i di*idua# d! mu c/ s! "oat! 3 c+!ia .i "! durat/d!t!rmi at/0 3 co di4ii#! !5"r!s "r!*/'ut! d! #!2!. (. - s! su# "r!'! tu#ui cod0 "ri a 2ajator s! 3 4!#!2! "!rsoa a $i'ic/ sau juridic/ c! "oat!0 "otri*it #!2ii0 s/ a 2aj!'! $or4/ d! mu c/ "! 1a'/ d! co tract i di*idua# d! mu c/. A. :u ca "r!stat/ 3 t!m!iu# u ui co tract i di*idua# d! mu c/ 3i co $!r/ sa#ariatu#ui*!c+im! 3 mu c/. B. C1D Oric! sa#ariat ar! dr!"tu# d! a cumu#a mai mu#t! $u c4ii0 3 1a'a u or co tract!i di*idua#! d! mu c/0 1! !$icii d d! sa#ariu# cor!s"u '/tor "! tru $i!car! di tr! ac!st!a.C2D Fac !5c!"4i! d! #a "r!*!d!ri#! a#i . C1D situa4ii#! 3 car! "ri #!2! su t "r!*/'ut!i com"ati1i#it/4i "! tru cumu#u# u or $u c4ii.C3D Sa#aria4ii car! cumu#!a'/ mai mu#t! $u c4ii su t o1#i2a4i s/ d!c#ar! $i!c/ruia 2ajator #ocu# u d! !5!rcit/ $u c4ia "! car! o co sid!r/ d! 1a'/. ?. Co tractu# i di*idua# d! mu c/ "! durat/ d!t!rmi at/ u "oat! $i 3 c+!iat "! o durat/mai mar! d! 1= #u i.

=. C1D A 2ajatoru# "oat! 3 cadra sa#aria4ii cu "ro2ram d! #ucru cor!s"u '/tor u !i$rac4iu i d! orm/ d! c!# "u4i dou/ or! "! 'i0 "ri co tract! i di*idua#! d! mu c/ "! durat/ !d!t!rmi at/ sau "! durat/ d!t!rmi at/0 d! umit! co tract! i di*idua#! d! mu c/ cu tim" "ar4ia#.C2D Co tractu# i di*idua# d! mu c/ cu tim" "ar4ia# s! 3 c+!i! umai 3 $orm/ scris/.C3D Durata s/"t/m; a#/ d! #ucru a u ui sa#ariat a 2ajat cu co tract i di*idua# d!mu c/ cu tim" "ar4ia# !st! i $!rioar/ c!#!i a u ui sa#ariat cu orm/ 3 tr!a2/ com"ara1i#0 $/r/ a "ut!a $i mai mic/ d! 19 or!. @. Tim"u# d! mu c/ r!"r!'i t/ tim"u# "! car! sa#ariatu# 3# $o#os!.t! "! tru 3 d!"#i ir!asarci i#or d! mu c/. 19. P! tru sa#aria4ii a 2aja4i cu orm/ 3 tr!a2/0 durata orma#/ a tim"u#ui d! mu c/ !st!d! = or! "! 'i .i (9 d! or! "! s/"t/m; /.G D!s$/.urar!a u or acti*it/4i0 "! c;t d! um!roas!0 "! at;t d! di*!rsi$icat!0 s! $ac! "! 1a'au or co tract!>co *! 4ii ci*i#!0 3 c+!iat! 3 1a'a Codu#ui ci*i#. CONTRACTUL CI%IL !st! acordu# 3 tr! dou/ sau mai mu#t! "!rsoa ! 3 sco"u# d! a "roduc! !$!ct! juridic!0 co st; d0 3 2! !ra#0 3 r!a#i'ar!a u ui "rodus0 !5!cutar!a u !i #ucr/ri0 "r!star!a u ui s!r*iciu. Co tractu# ci*i# !st! co tractu# 3 t!m!iu# c/ruia o "!rsoa / $i'ic/0d! umit/ !5!cuta t>"r!stator0 s! o1#i2/ s/ r!a#i'!'! u "rodus0 s/ !5!cut! o #ucrar!0 s/ "r!st!'!u s!r*iciu "! tru .i su1 autoritat!a u ui 1! !$iciar0 "!rsoa / $i'ic/ sau juridic/0 3 sc+im1u# "#/4ii co *! it!.Co tract!#! ci*i#! u su t #!2at! d! tim"0 u s! 3 c+!i! cu tim" i t!2ra# d! #ucru .i ici cutim" "ar4ia# d! #ucru0 u s! 3 c+!i! ici "! durat/ !d!t!rmi at/0 ici "! durat/ d!t!rmi at/I !#!au m! ir!a d! a "roduc! !$!ct! juridic! co st; d 3 Fa daG0 Fa $ac!G0 r!s"!cti* d! r!a#i'ar! a u ui 1u 0 d! !5!cutar! a u !i #ucr/ri0 d! "r!star! a u ui s!r*iciu. PERSOANA juridic/ "oat! 3 c+!ia co tract! ci*i#! u 3 ca#itat! d! a 2ajator0 ci d! 1! !$iciar. P!rsoa a $i'ic/ "oat! 3 c+!ia co tract! ci*i#! at;t 3 ca#itat! d! 1! !$iciar0 c;t .i d!!5!cuta t. ESTE INTERZIS70 su1 sa c4iu !a u#it/4ii a1so#ut!0 3 c+!i!r!a at;t a u ui co tractci*i# 3 sco"u# "r!st/rii u !i mu ci sau a u !i acti*it/4i i#icit! ori imora#!. :u ca "r!stat/ 3 t!m!iu# u ui co tract ci*i# u&i co $!r/ !5!cuta tu#ui *!c+im! 3 mu c/. P!rsoa !#! car! d!s$/.oar/ acti*itat! "! 1a'/ d! co tract ci*i# u au ca#itat! d! sa#ariat0iar 1! !$iciaru# u ar! ca#itat! d! a 2ajatorI 1! !$iciaru# u ar! o1#i2a4ia #!2a#/ d! a 3 $ii 4a u Fr!2istru 2! !ra# d! !*id! 4/ a# co tract!#or ci*i#!G0 r!s"!cti* a# "r!statori#or. P!rsoa !#! car! d!s$/.oar/ acti*itat! "! 1a'/ d! co tract! ci*i#! u au F$u c4i!G .i iciF$u c4i! d! 1a'/G0 u "ot cumu#a mai mu#t! $u c4ii .i u s! "ot a$#a 3 Fi com"ati1i#itat! "! trucumu#u# u or $u c4iiG .i u su t o1#i2at! s/ d!c#ar! ici u ui 1! !$iciar sau i stitu4ii d! stat c!acti*it/4i d!s$/.oar/ "! 1a'/ d! co tract ci*i# C3 truc;t 1! !$iciaru# ar! o1#i2a4ia #!2a#/ s/&ica#cu#!'!0 r!4i / .i *ir!'! im"o'itu#D.

2.2 CALCULUL SALARIILOR - urm/toar!#! su1ca"ito#! am "u ctat toat! !ta"!#! car! su t !c!sar! "! tru a r!a#i'aca#cu#u# sa#arii#or. 2.2.1 DETER:INAREA %ENITULUI )RUT Sa#ariu# !st! !5"r!sia 1/ !asc/ a "/r4ii di *! itu# a4io a# d!sti at co sumu#uii di*idua# .i r!"arti'at/ c!#or c! mu c!sc0 "ro"or4io a# cu ca titat!a .i ca#itat!a mu cii d!"us!.Sa#arii#! s! "#/t!sc a 2aja4i#or 3 dou/ tra .!H c+! 'i a I Ca*a sD .i c+! 'i a a II&a C#ic+idar!D.P#ata c+! 'i !i I s! $ac! "! 1a'a FList!i d! a*a s c+! 'i a#G0 iar "#ata c+! 'i !i a II&a "! 1a'aFStatu#ui d! "#at/ a# sa#arii#orG. %! itu# r!"r!'i t/ sum!#! sau *a#ori#! 3 casat! sau d! 3 casat di H #i*r/ri d! 1u uri0!5!cut/ri d! #ucr/ri0 "r!st/ri d! s!r*icii0 !5!cut/ri d! o1#i2a4ii #!2a#! sau co tractua#!. Potri*it Codu#ui $isca#0 su t co sid!rat! *! ituri di sa#arii toat! *! ituri#! 3 1a i .i>sau atur/ o14i ut! d! o "!rsoa / $i'ic/ c! d!s$/.oar/ o acti*itat! 3 1a'a u ui co tract d! i di*idua#d! mu c/ sau a u ui statut s"!cia# "r!*/'ut d! #!2!0 i di$!r! t d! "!rioada #a car! s! r!$!r/0 d!d! umir!a *! ituri#or ori d! $orma su1 car! !#! s! acord/0 i c#usi* i d!m i'a4ii#! "! trui ca"a citat! d! mu c/. Potri*it oii r!2#!m! t/ri0 su t asimi#at! sa#arii#or0 "! #; 2/ *! ituri#! "r!*/'ut! 3 Ordo a 4a ,u *!r u#ui r. ?>29910 .i sum!#! acordat! d! "!rsoa !#! juridic! $/r/ sco" "atrimo ia# .i d! a#t! ! ti t/4i !"#/titoar! d! im"o'it "! "ro$it0 "!st! #imita d! 20A ori i*!#u# sta1i#it "! tru i d!m i'a4ia "rimit/ "! "!rioada d!#!2/rii .i d!ta./rii 3 a#t/ #oca#itat!0 3 4ar/ .i 3 str/i /tat!0 3 i t!r!su# s!r*iciu#ui0 "! tru sa#aria4ii di i stitu4ii#! "u1#ic!. %! ituri#! sa#aria#! o14i ut! d! a 2aja4i s! com"u di H Sa#ariu d! 1a'/ K A#t! dr!"turi sa#aria#! L %! it 1rut Sau Sa#ariu# r!a#i'at K Adaosuri#! #a sa#ariu L %! itu# 1rut r!a#i'at 1DSa#ariu# r!a#i'at E ca#cu#at 3 $u c4i! d! sa#ariu# d! 1a'/ .i d! $orma d! sa#ari'ar!a"#icat/ Csa#ari'ar! 3 r!2i! E "! tru tim"u# #ucratI sa#ari'ar! 3 acord E 3 $u c4i! d! orm!#! d!mu c/I sa#ari'ar! 3 cot! "roc! tua#! E ca#cu#at #a *o#umu# *; '/ri#orD. Sa#ariu# r!a#i'at "oat! $i !2a#0 mai mar! sau mai mic d!c;t sa#ariu# d! 1a'/ !2ociat. E#r!"r!'i t/ o sum/ 1rut/. 2D Adaosuri#! .i s"oruri#! di sa#ariu Ci d!m i'a4i! d! co duc!r!0 i d!m i'a4i! d! '1or0s"or d! *!c+im!0 s"or d! oa"t!0 s"or d! str!s0 s"or d! #ucru 3 su1t!ra 0 s"or d! "!ricu#o'itat!0s"or d! to5ici#itat! !tc.D E s! ca#cu#!a'/ $i! 3 sum/ $i5/0 $i! ca "roc! t di sa#ariu# d! 1a'/0 "ro"or4io a# cu tim"u# #ucrat 3 a#t! co di4ii.

Pri 3 sumar!a *! ituri#or 1rut! #u ar! r!a#i'at! d! to4i sa#aria4ii soci!t/4ii com!rcia#!0 s!o14i ! Fo du# d! sa#arii 1rut r!a#i'at 3 #u a r!s"!cti*/. E# co stitui! "! tru soci!tat!a com!rcia#/o c+!#tuia#/. & Ordo a 4a d! ur2! 4/ r. 13=>299( "! tru modi$icar!a .i com"#!tar!a L!2ii r. A?1>2993 "ri*i d Codu# $isca# C:o itoru# O$icia#0 Part!a I r. 12=1 di 39>12>299(D Co $orm ac!st!ia0 3 c!"; d cu a u# 299=H La ca#cu#u# d!duc!ri#or "!rso a#! #u ar! d!2r!si*! "otri*it art. 1 3 $u c4i! d! *! itu# 1rut#u ar di sa#arii .i d! um/ru# d! "!roa ! a$#at! 3 3 tr!4i !r!a co tri1ua1i#u#ui s&a uti#i'aturm/toru# a#2oritm d! ca#cu#H P! tru u *! it 1rut #u ar di sa#arii d! "; / #a 1.999 #!iH F/r/ "!rsoa ! 3 3 tr!4i !r!H 2A9 #!i Cu o "!rsoa / a$#at/ 3 3 tr!4i !r!H 3A9 #!i Cu 2 "!rsoa ! a$#at! 3 3 tr!4i !r!H (A9 #!i Cu 3 "!rsoa ! a$#at! 3 3 tr!4i !r!H AA9 #!i Cu ( "!rsoa ! a$#at! 3 3 tr!4i !r!H BA9 #!i P! tru co tri1ua1i#ii car! r!a#i'!a'/ *! ituri 1rut! #u ar! di sa#arii cu"ri s! 3 tr! 1.999#!i E 3.999 #!i0 i c#usi*0 d!duc!ri#! "!rso a#! su t d!2r!si*! .i urm!a'/ s/ $i! sta1i#it! "ri ordi a# :F.P! tru u *! it 1rut #u ar di sa#arii "!st! 3.999 #!iH d!duc!r!a "!rso a#/ #u ar/ !st! 9C'!roD. 2.2.2 RETINERI DIN SALARII Pri 3 sumar!a sa#ariu#ui r!a#i'at cu adaosuri#! .i s"oru# #a sa#ariu0 r!'u#t/ %! itu# 1rutr!a#i'at. Di *! itu# 1rut a# a 2ajatu#ui s! !$!ctu!a'/ urm/toar!#! r!4i !ri i di*idua#!H aD Co tri1u4ia a 2ajatu#ui #a asi2ur/ri#! socia#! E d! 190AJ 5 *! itu# 1rut r!a#i'at &Mco stitui! datori! $a4/ d! 1u2!tu# A.S. 1D Co tri1u4ia a 2ajatu#ui #a $o du# d! .omaj E d! 90AJ 5 sa#ariu# d! 1a'/ &M co stitui!datori! $a4/ d! $o du# d! .omaj cD Co tri1u4ia a 2ajatu#ui #a asi2ur/ri#! socia#! d! s/ /tat! E d! A0AJ 5 *! itu# 1rutr!a#i'at &M co stitui! datori! $a4/ d! Casa Na4io a#/ a Asi2ur/ri#or d! S/ /tat! dD Im"o'itu# "! *! itu# di sa#arii0 ca#cu#at "ri a"#icar!a cot!i u ic! d! im"o'itar! d!1BJ asu"ra *! itu#ui im"o'a1i# &M co stitui! datori! #a 1u2!tu# statu#ui!D A*a su# ac+itat a 2ajatu#ui #a c+! 'i a I $D A#t! r!4i !ri E rat! #ocui 4!0 c+irii0 "! sii a#im! tar!0 im"uta4ii !tc. &M co stitui! datori!$a4/ d! cr!ditorii r!s"!cti*i. Du"/ sc/d!r!a di *! itu# 1rut r!a#i'at a tuturor r!4i !ri#or i di*idua#!0 r/m; ! r!stu# d! "#at/ car! s! ac+it/ a 2aja4i#or di casi!ri! #a data c+! 'i !i a II&a.

D! umir!a co tri1u4i!i d!c. 299=ia . 299@ $!1. 299@ d!c2919 CAS a 2ajator Cco ditii orma#! d! mu caD1=J1=0AJ290=J 29.=JCASa 2ajat@0AJ@0AJ190AJ 19.AJ Asi2urari d! sa atat!0 a 2ajatorA02J A02J A02JA.2J Asi2urari d! sa atat!0 a 2ajatA0AJ A0AJ A0AJA.AJ Fo d co c!dii si i d!m i'atii90=AJ90=AJ90=AJ 9.=AJSomaj a 2ajator90AJ 90AJ 90AJ9.AJSo maj a 2ajat90AJ 90AJ 90AJ9.AJ Fo d d! 2ara tar! a cr!a t!#or sa#aria#!902AJ 902AJ 902AJ 9.2AJ Comisio IT: Cca' u'ua#D90?AJ 90?AJ 90?AJ 9.?AJAccid! t! d! mu ca si 1o#i "ro$!sio a#!c$. CAENc$. CAENc$. CAENIm"o'it "! *! it Cdu"a d!duc!riD1BJ1BJ1BJ1BJTota#0 !5c#usi* acci d! t! d! mu caA?09AJA?0AAJB90=AJ B9.=AJ 2.2.3 I:POZITUL PE SALARII )! !$iciarii d! *! ituri di sa#arii dator!a'/ u im"o'it #u ar r!"r!'! t; d "#/4ia tici"at!0 car! s! ca#cu#!a'/ .i s! r!4i ! #a surs/ d! c/tr! "#/titorii d! *! ituri.Im"o'itu# #u ar s! d!t!rmi / ast$!#H & La #ocu# u d! s! a$#/ $u c4ia d! 1a'/0 "ri a"#icar!a 1ar!mu#ui #u ar asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# !t di sa#arii0 a$!r! t u !i #u i0 ca#cu#at "ri d!duc!r!a di *! itu# 1rut a co tri1u4ii#or o1#i2atorii .i a c+!#tui!#i#or "ro$!sio a#!0 .i d!duc!ri#! "!rso a#! acordat! "! tru #u a r!s"!cti*/I & P! tru *! ituri#! o14i ut! 3 c!#!#a#t! ca'uri0 "ri a"#icar!a 1ar!mu#ui #u ar asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# 1rut .i co tri1u4ii#! o1#i2atorii "! $i!car! #ocd! r!a#i'ar! a ac!stora. P#/titorii d! *! ituri di sa#arii car! !$!ctu!a'/ r!2u#ari'ar!a a ua#/ a im"o'itu#uid!t!rmi / im"o'itu# a ua# "! *! ituri#! di sa#arii "ri a"#icar!a 1ar!mu#ui a ua# "! tru ca#cu#u#im"o'itu#ui "! *! itu# a ua# 2#o1a# im"o'a1i#0 asu"ra 1a'!i d! im"o'itar! a ua#!0 d!t!rmi at/ cadi$!r! 4/ 3 tr! *! itu# !t a ua# cor!ctat cu di$!r! 4a d! c+!#tuia#/ "ro$!sio a#/ .i sumad!duc!r i#or "!rso a#! cu*! it! 3 ac!# a .i0 du"/ ca'0 coti'a4ia d! si dicat "#/tit/ co $orm #!2ii. - situa4ia 3 car! co tri1ua1i#u# r!a#i'!a'/ umai *! ituri d! atur/ sa#aria#/ #a $u c4ia d! 1a'/ ca $ii d a 2ajat "!rma ! t .i 1! !$icia'/ d! d!duc!ri#! "r!*/'ut! #a art.=B a#i .C1D #it. cD&$Ddi Codu# $isca#0 atu ci o"!ra4iu !a d! acordar! a d!duc!ri#or .i sta1i#ir! a im"o'itu#ui "! *! it s! !$!ctu!a'/ d! or2a u# $isca# 3 a c/rui ra'/ t!ritoria#/ s! a$#/ domici#iu# $isca# a#co tri1ua1i#u#u i. 1. Im"o'itu# "! *! it !st! 3 cot/ u ic/ d! 1BJ

2. Nu s! co sid!r/ a*a taj! cadouri#! o$!rit! d! a 2ajatori 3 1! !$iciu# co"ii#or mi ori aia 2aja4i#or0 cu oca'ia Pa.t!#ui0 'i#!i d! 1 iu i!0 Cr/ciu u#ui .i a s/r1/tori#or simi#ar! a#! a#tor cu#t! r!#i2ioas!0 "r!cum .i cadouri#! o$!rit! a 2ajat!#or cu oca'ia 'i#!i d! = marti! su t !im"o'a1i#!0 3 m/sura 3 car! *a#oar!a cadou#ui o$!rit $i!c/r!i "!rsoa !0 cu oric! oca'i! di c!#! d! mai sus0 3 #imita a 1A9 #!i 3. D!t!rmi ar!a im"o'itu#ui "! sa#arii #a $u c4ia d! 1a'/ s! $ac! "ri a"#icar!a cot!i d!1BJ asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# !t di sa#arii0 ca#cu#at "ri d!duc!r!a di *! itu# 1rut a co tri1u4ii#or o1#i2atorii a$!r! t! u !i #u i0 4i urm/toar!#!H & d!duc!r!a "!rso a#/ acordat/ "! tru #u a r!s"!cti*/I & coti'a4ia si dica#/ "#/tit/ 3 #u a r!s"!cti*/I & co tri1u4ii#! #a sc+!m!#! $acu#tati*! d! "! sii ocu"a4io a#!0 ast$!# 3 c;t #a i*!#u# a u#ui s/ u s! d!"/.!asc/ !c+i*a#! tu# 3 #!i a (99 !uroC- c!"; d cu 91 ia uari! 299@0 "otri*it art. I "ct. ( di Ordo a 4/ d! Ur2! 4/ a,u*!r u#ui r. 12?>299= "! tru modi$icar!a .i com"#!tar!a L!2ii r. A?1>2993 "ri*i d Codu#$isca#0 "ra2u# d! d!ducti1i#itat! cr!.t! #a (99 d! !uro>a $isca# "! tru $i!car! "artici"a t.D(. P! tru *! ituri#! o14i ut! 3 a$ara $u c4i!i d! 1a'/0 im"o'itu# s! d!t!rmi / "ri a"#icar!a cot!i d! 1BJ asu"ra 1a'!i d! ca#cu# d!t!rmi at! ca di$!r! 4/ 3 tr! *! itu# 1rut .ico tri1u4ii#! o1#i2atorii "! $i!car! #oc d! r!a#i'ar! a ac!stora. A. Nu mai !5ist/ a#t! d!duc!ri di im"o'itu# "! *! it cu !5c!"4ia c!#or 3 "r!ci'at! #a "ct.?. Au dis"/rut d!duc!ri#! "ri*i d asi2ur/ri#! "ri*at! d! s/ /tat!0 r!a1i#itar!a t!rmic/ a#ocui 4!i0 asi2urar!a #ocui 4!i. B. %! ituri#! di a#t! surs!0 a.a cum su t d!$i it! "ri Im"o'itu# !st! $i a#. D!t!rmi ar!a im"o'itu#ui "! *! itu# di sa#ariiH I.)! !$iciarii d! *! ituri di sa#arii dator!a'/ u im"o'it #u ar0 $i a#0 car! s! ca#cu#!a'/.i s! r!4i ! #a surs/ d! c/tr! "#/titorii d! *! ituri II. P#/titoru# !st! o1#i2at s/ d!t!rmi ! *a#oar!a tota#/ a im"o'itu#ui a ua# "! *! ituri#! di sa#arii0 "! tru $i!car! co tri1ua1i#. orm!0 s! *or im"o'ita cu o cot/ d!1BJ.

CAP 3. STUDIU DE CAZ PRI%IND CALCULUL SALARIILOR LA S.C.PIATRA CRAIULUI S.R.L. 3.1 RELA8IA DINTRE SALARIZARE NI PERFOR:AN8ELE PROFESIONALE 3.1.1 A a#i'a sist!mu#ui d! sa#ari'ar! a u !i F$or4! d! *; 'ar!G)u2!tu# #u ar d! *! ituri .i c+!#tui!#i a#! $or4!i d! *; 'ar! !st! "r!'! tat 3 Ta1!#u# 3.1.

Ta1!# 3.1 )u2!t #u ar d! *! ituri .i c+!#tui!#i C#u a iu#i! 299=D

3.2 DOCU:ENTAREA SALARIULUI U a di $u c4ii#! co ta1i#it/4ii co st/ 3 r!$#!ctar!a com"#!t/ .i !3 tr!ru"t/ a acti*it/4ii!co omic! a 3 tr!"ri d!rii. Ac!ast/ r!$#!ctar! s! 3 $/"tui!.t! cu ajutoru# docum! t/rii. Docum! tar!a !st! u "roc!d!u d! r!$#!ctar! com"#!t/ .i "!rma ! t/ a o"!ra4iu i#or !co omic! 3 sco"u# o14i !rii dat!#or !c!sar! d!s"r! !#!0 "! tru a 4i ! !*id! 4a cur! t/ .i a3 $/"tui co tro#u# asu"ra ac!stora. Docum! t!#! 3 tocmit! su t act! 3 car! s! co s!m !a'/co 4i utu# o"!ra4iu i#or !co omic! !5"rimat! 3 !ta#o *a#oric0 atura# sau d! mu c/ d! r!2u#/ #a#ocu# .i mom! tu# 3 $/"tuirii #or. I $orma4ia .i dat!#! car! co stitui! co 4i utu# d! 1a'/ a# docum! t!#or justi$icati*! !st!$ormat di urm/toar!#! !#!m! t! "ri ci"a#!H d! umir!a0 um/ru# .i data docum! tu#ui0 du"/ ca'0ci ! a 3 tocmit docum! tu#0 m! 4io ar!a "/r4i#or car! "artici"/ #a !$!ctuar!a o"!ra4i!i0 co 4i utu#o"!ra4i!i !co omic! .i $i a ciar! !$!ctuat!0 dat!#! ca titati*! .i>sau *a#ori#! a$!r! t! o"!ra4i!i!co omic! .i $i a ciar!0 s!m /turi#! "!rsoa !#or car! r/s"u d d! !$!ctuar!a o"!ra4ii#or0 a c!#or car! *i'!a'/ .i a c!#or 3 dr!"t s/ acord! o"!ra4ii#or r!s"!cti*!0 a#t! !#!m! t! m! it! s/ asi2ur!co s!m ar!a com"#!t/ a o"!ra4ii#or 3 docum! t!#! justi$icati*!. 3.2.1 Docum! t! "ri*i d !*id! 4a r!tri1uirii mu cii P! tru 3 r!2istrar!a co sumuri#or d! mu c/ .i sa#ariu# ca#cu#at s! $o#os!sc di$!rit!docum! t! justi$icati*!. Num/ru# #or .i co 4i utu# d!"i d d!H & Ramur/I & - '!strar!a t!+ ic/I & Forma d! or2a i'ar! a mu ciiC1ri2ada0 ar! d/0 a tr!"ri'/ !tc.D. - S.C. TU:)A S.R.L. "! tru !*id! 4a r!tri1uirii mu cii s! $o#os!sc urm/toar!#!!#!m! t! "rimar!H 1. - "rimu# r; d "! tru i trar!a 3 $u c4i! s! $o#os!.t! c!r!r!a d! a 2ajar!. La ac!ast/ c!r!r! s! a !5!a'/ di"#oma0 1u#!ti u# d! id! titat!. Dac/ "!rsoa a dat/ a maia*ut #ocuri d! mu c/ s! "r!'i t/ c/rticica d! mu c/ .i codu# d! "! sii car! !st! !#i1!rat d!Com"a ia Na4io a#/ d! Asi2ur/ri :!dica#/ CCNASD. - 1a'a c!r!rii d! a 2ajar! s! !mit! u ordi d! a 2ajar! #a s!r*iciu car! s! "r!'i t/ a 2ajatu#ui s"r! a #ua cu o.ti 4/ co tra s!m /tur/. 2.Cu a 2ajatu# s! 3 c+!i! u co tract d! mu c/ .i0 du"/ ca'0 u co tract d! r/s"u d!r!mat!ria#/ "! tru *a#ori#! "rimit! 3 2!stiu !

Co tractu# i di*idua# d! mu c/ CA !5a 1D !st! 3 4!#!2!r!a di tr! sa#ariat .i a 2ajator0 "ri car! sa#ariatu# s! o1#i2/ s/ "r!st!'! o mu c/ 3 tr&o a umit/ s"!cia#itat!0 ca#i$icar! sau$u c4i!0 s/ r!s"!ct! r!2u#am! tu# i t!r a# u it/4ii0 iar a 2ajatoru# s! o1#i2/ s/ asi2ur! co di4ii#!d! mu c/ "r!*/'ut! 3 "r!'! tu# cod0 d! a#t! act! ormati*! c! co 4i orm! a#! dr!"tu#uimu cii0 d! co tractu# co#!cti* d! mu c/0 "r!cum .i s/ ac+it! #a tim" .i i t!2ra# sa#ariu#. Co 4i utu# co tractu#ui i di*idua# d! mu c/ !st! d!t!rmi at "ri acordu# "/r4i#or04i ; du&s! co t d! "r!*!d!ri#! #!2is#a4i!i 3 *i2oar!0 .i i c#ud!H 1. Num!#! .i "r! um!#! sa#ariatu#uiI 2. Dat!#! d! id! ti$icar! a#! a 2ajatoru#uiI 3. Durata co tractu#uiI (. Data d! #a car! co tractu# urm!a'/ s/&.i "roduc/ !$!ct!#!I A. Atri1u4ii#! $u c4i!iI B. Riscuri#! s"!ci$ic! $u c4i!iI ?. Dr!"turi#! .i o1#i2a4ii#! sa#ariatu#uiI =. Dr!"turi#! .i o1#i2a4ii#! a 2ajatoru#uiI @. Co di4ii#! d! r!tri1uir! a mu cii0 i c#usi* sa#ariu# $u c4i!i sau c!# tari$ar .isu"#im! t!#!0 "r!mii#! .i ajutoar!#! mat!ria#!I 19. Com"! sa4ii#! .i a#oca4ii#!0 i c#usi* "! tru mu ca "r!stat/ 3 co di4ii 2r!#!0*/t/m/toar! .i>sau "!ricu#oas!I 11. Locu# d! mu c/I 12. R!2imu# d! mu c/ .i d! odi+ /I 13. P!rioada d! "ro1/I 1(. Durata co c!diu#ui d! odi+ / a ua# .i co di4ii#! d! acordar! a ac!stuiaI 1A. Co di4ii#! d! asi2urar! socia#/I 1B. Asi2urar!a m!dica#/. - ca'u# 3 car! sa#ariu# urm!a'/ s/&.i d!s$/.oar! acti*itat!a 3 str/i /tat!0 a 2ajatoru# ar!o1#i2a4ia d!&ai "u ! #a dis"o'i4i! i $orma4ia r!$!ritoar! #aH aD Durata "!rioad!i d! mu c/ 3 str/i /tat!I 1D :o !da 3 car! *a $i r!tri1uit/ mu ca0 "r!cum 4i moda#itat!a d! "#at/I cD Com"! sa4ii#! .i a*a taj!#! 3 um!rar .i>sau 3 atur/ a$!r! t! "#!c/rii 3 str/i /tat!I dD Co di4ii#! s"!ci$ic! d! asi2urar!. A 2ajatoru# u ar! dr!"tu# s/ car! sa#ariatu#ui !$!ctuar!a u !i mu ci car! u !st! sti"u#at/3 co tractu# i di*idua# d! mu c/0 cu !5c!"4ia ca'uri#or "r!*/'ut! d! "r!'! tu# cod. Co tractu# i di*idua# d! mu c/ s! 3 c+!i! "! o "!rioad/ !d!t!rmi at/0 daca u !st!sti"u#at/ data ac!stuia.

3.Ordi d! 3 cadrar! CA !5a 2D0 s! mai um!.t! ordi d! umir! 3 $u c4i! E !st! u docum! t c! co $irm/ 3 cadrar!a sau umir!a 3 $u c4i! a a 2ajatoru#ui. Aici s! i dic/ data0 um/ru#ui docum! tu#ui. Est! isc/#it d! dir!ctoru# $irm!i .i !st! !mis 3 1a'a co tractu#uii di*idua# d! mu c/0 !2ociat .i s!m at d! "/r4i. Ordi u# d! a 2ajar! tr!1ui! adus #a cu o.ti 4asa#ariatu#ui su1 s!m /tur/ 3 t!rm! d! 3 'i#! #ucr/toar! d! #a data s!m /rii d! c/tr! "/r4i aco tractu#ui i di*idua# d! mu c/. La c!r!r!a a 2ajatoru#ui !st! o1#i2at s/&i !#i1!r!'! o co"i! a ordi u#ui #!2a#i'at/ 3 modu#sta1i#. (. C!r!r!a #ucr/tori#or "ri*i d acordar!a scutiri#or #a im"o'itu# "! *! it r!4i ut di sa#ariu. Est! u docum! t co stituit di 2 "/r4iH Prima "art! s! 3 d!"#i !.t! d! c/tr! a 2ajat #a mom! tu# "rimirii a# s!r*iciu0 i dic; du&s!sum! scutirii so#icitat! .i docum! t!#!0 co"ii#! sau !5tras!#! !c!sar! 3 1a'a c/rora s! acord/scutir!a0 c!#!a di urm/ s! a !5!a'/. A doua "art! s! com"#!t!a'/ d! "atro 0 i dic; du&s! um!#! "atro u#ui0 codu# $isca#0cat!2oria scutiri#or acordat!0 um/ru# c!r!rii0 data0 s!m /tura. Lucr/toru# car! u&.i sc+im1/ #ocu# d! mu c/ u !st! o1#i2at s/ "r!'i t! a ua# "atro u#uic!r!r!a "ri*i d acordar!a scutiri#or .i docum! t!#! cor!s"u '/toar!H Scutiri "!rso a#!H 1. Fi!car! co tri1ua1i# ar! dr!"tu# #a o scutir! "!rso a#/ & 3 sum/ d! 3B99 #!i "! a I 2. Suma scutirii "!rso a#!0 sta1i#it/ 3 a#i . 10 *a co stitui 19.999 #!i "! a "! tru oric! "!rsoa / car!H a. s&a 3m1o# /*it .i a su$!rit d! o 1oa#/ acti ic/ "ro*ocat/ d! co s!ci 4!#! a*ari!i d! #aC.A.E.C!r o1;#I 1. !st! i *a#id .i s&a sta1i#it c/ i *a#iditat!a sa !st! 3 #!2/tur/ cu a*aria d! #aC.A.E.C!r o1;#I c. !st! "/ri t!#! sau so4ia Cso4u#D u ui "artici"a t c/'ut sau dat dis"/rut 3 ac4iu i#! d!#u"t/ "! tru a"/rar!a i t!2rit/4ii t!ritoria#! .i a i d!"! d! 4!i R:0 "r!cum .i 3 ac4iu i#! d! #u"t/di R!"u1#ica A$2+a ista /. 3.2.2 Docum! t!#! car! stau #a 1a'a ca#cu#ui sa#ariu#ui 1. Ta1!#u# d! !*id! 4/ a $o#osirii tim"u#ui d! mu c/ sau $i.a d! "o tajCA !5a 3 D. & s! $o#os!.t! "! tru !*id! 4a tim"u#ui d! mu c/ ormat .i su"#im! tar "r!stat0ca#cu#ar!a tim"u#ui !"r!'! t/rii #a #ucru di di$!rit! moti*!. E*id! 4a tim"u#ui d! mu c/ "r!stats! 4i ! 3 1a'a "o taju#ui d! c/tr! o "!rsoa / s"!cia#/ umit/ "o tator sau d! .!$ii s!c4ii .imai.tri. Po taju#0 3 $u c4i! d! s"!ci$icu# 3 tr!"ri d!rii "oat! $i or2a i'at du"/ di$!rit! sist!m!H$i.! d! c!as0 m/rci Cj!toa !D d! "r!'! 4/0 "!rmis!. S! d!sc+id! 3 tr&u !5!m"#ar .i ar! d!sti a4i! #u ar/. Ta1!#u# !*id! 4!i tim"u#ui d!mu c/ s! 4i ! "! $i!car! su1di*i'iu ! d! c/tr! socotitor sau co duc/tor. - ta1!# a# 3 c!"utu# #u iis! 3 scri!0 3

ordi ! a#$a1!tic/0 to4i #ucr/torii su1di*i'iu ii0 s! 3 c+id! um/ru# d! #a "o taj0$u c4ia0 sa#ariu# tari$ar. - co ti uar! 'i# ic su t marcat! i!.iri#! #a #ucru0 um/ru# d! or! #ucrat!.i a1s! 4!#!. P! tru ac!st! #i"suri su t "r!*/'ut! s!m ! s"!cia#!H & D E d!"#asar!I & C" E co c!diu# $/r/ "#at/I & C E co c!diu# #!2a#I & ) E i ca"acitat! t!m"orar/ d! mu c/I & : E co c!diu d! mat!r itat!I & O E 'i#! d! odi+ /. La $i !#! 'i#!i s! $ac tota#uri#! "! $i!car! #ucr/tor *i'; d tim"u# #ucrat0 totodat/ s!3 r!2istr!a'/ sa#ariu# ca#cu#atH a. "! tru #ucr/torii r!mu !ra4i 3 acord 3 1a'a a#tor docum! t! car! co 4i dat! d!s"r! "roduc4ia o14i ut/ sau *o#umu# !$!ctuat d! #ucr/riI 1. "! tru #ucr/torii r!mu !ra4i "! o u itat! d! tim" & ac!st sa#ariu s! sta1i#!.t! !mij#ocit3 1a'a dat!#or di ta1!#u# !*id! 4!i tim"u#ui d! mu c/0 3 $u c4i! d! or!#! .i sa#ariu# tari$ar. 2. )ord!rou# d! ca#cu# a# sa#ariu#uiCA !5a 3 D & "! tru $i!car! #ucr/tor0 u d! s! i dic/ r!4i !ri#! .i sa#ariu# 3 dr!"tat s"r! "#at/. - ca'u# c; d 3 tr!"ri d!r!a u ar! 1a i 3 cas/0 co ta1i#u#0 3 d!"#i !.t! c!cu# d! ridicar!a 1a i#or d! "! co t0 car! !st! dus #a 1a c/ cu "r!'! tar!a "a.a"ortu#ui .i co"ia "a.a"ortu#ui. 3. )a ii d! "! co tu# d! d!co tar!0 "ri ordi u# d! 3 casar!0 s! tra smit 3 casa 3 tr!"ri d!rii CA !5a ( D Dis"o'i4ia d! 3 casar! E !st! u docum! t "rimar 3 1a'a c/ruia s! 3 cas!a'/ 1a ii 3 casa 3 tr!"ri d!rii di r!a#i'ar!a m/r$uri#or0 "r!star!a s!r*icii#or0 r!tur ar!a mij#oac!#or 1/ !.ti atitu#ari#or d! a*a s0 3 cas/ri su1 $orm/ d! ac+itar! a "r!judiciu#ui mat!ria# ..a. Ac!st docum! t !st! $ormat di 2 "/r4i0 "rima #/s; du&s! #a 3 tr!"ri d!r!0 iar c!a#a#t/ "art! s! d/ "!rsoa !i car! a 3 casat 1a ii "! tru ca "! *iitor s/ u a"ar/ !3 4!#!2!ri. 4. Dispoziia de plat de cas & !st! u docum! t "rimar c! co $irm/ suma!#i1!rat/ di casa 3 tr!"ri d!rii0 co $orm #ist!i d! "#at/. 5. Ordin de acordare a concediilor & !st! u docum! t "ri car! s! co $irm/ acordar!a co c!diu#ui d! odi+ / a#ucr/toru#ui0 #a c!r!r!a c!#uia di urm/. Est! isc/#it d! c/tr! co duc/toru# 3 tr!"ri d!rii. Docum! tu# dat i dic/ d! as!m! !a .i a#t! co c!dii c! "ot $ia cordat!0 ca !5!m"#uH & "! tru co di4ii d!osi1it! d! mu c/I & "! tru *!c+im! !3 tr!ru"t/ d! mu c/I

& "! tru $!m!i#! cu co"ii 3 *;rst/ d! "; / #a 12 a iI & a#t! co di4ii su"#im! tar!. 6. Decont de avans & s! !mit! d! c/tr! 3 tr!"ri d!r! 3 mom! tu# !#i1!r/rii titu#aru#ui d! a*a s mij#oac! 1/ !.ti "! tru !$!ctuar!a u or o"!ra4iu i 3 sco"uri#! 3 tr!"ri d!rii. Aici s! i dic/ um/ru#docum! tu#ui0 data0 um!#! titu#aru#ui0 $u c4ia0 suma a*a su#ui0 um/ru# docum! tu#uiCact0c+ita 4a0 1o D c! co $irm/ "#ata !$!ctuat/ .i d! umir!a co tra2! tu#ui. Docum! t!#! d!co $irmar! s! a !5!a'/ "! *!rsou# d!co tu#ui d! a*a s. Docum! tu# !st! isc/#it d! co ta1i# .ico duc/tor. 7. Ordin (dispoziie) de ncetare a contract l i de ! nc s! 3 tocm!.t! 3 mom! tu# 3 c!t/rii co tractu#ui i di*idua# d! mu c/H a. 3 circumsta 4! c! u d!"i d d! *oi 4a "/r4i#or E 3 ca' d! d!c!s a sa#ariatu#ui saua 2ajatoru#ui0 d!c#arat d!c!dat sau dis"/rut $/r/ urm/ "ri +ot/r;r!a i sta 4!i d! jud!cat/Ico statar! a u#it/4ii co tractu#uiI !5"irar!a t!rm! u#ui co tractu#ui. 1.#a i i4iati*a u !ia di "/r4i E 3 ca' d! d!misi! E d!s$ac!r! a co tractu#ui i di*idua#d! mu c/ "! durat/ !d!t!rmi at/ di "ro"ria i i4iati*/0 a u 4; d d!s"r! ac!asta a 2ajatoru#0 "ri c!r!r! scris/0 cu 1( 'i#! ca#! daristic! 3 ai t!. Du"/ !5"irar!a t!rm! u#ui i dicat a 2ajatoru#!st! o1#i2at s/ !$!ctu!'! ac+itar!a d!"#i / a dr!"turi#or sa#aria#! c! i s! cu*i sa#ariatu#ui .i s/&i!#i1!r!'! car !tu# d! mu c/ .i a#t! docum! t! #!2at! d! acti*itat!a ac!stuia 3 u itat!. - ca' d! 3 c!tar! a co tratu#ui i di*idua# d! mu c/ "! durat/ d!t!rmi at/ 3 #!2/tur/ cu!5"irar!a t!rm! u#ui s/u0 sa#ariatu# tr!1ui! s/ $i! 3 .tii 4at 3 scris d! c/tr! a 2ajator d!s"r! ac!st$a"t cu c!# "u4i 19 'i#! #ucr/toar! 3 ai t!. D!s$ac!r!a co tractu#ui i di*idua# d! mu c/ di i i4iati*a "atro u#ui s! admit! "! truurm/toar!#! moti*!H a. r!'u#tatu# !satis$/c/tor a# "!rioad!i d! "ro1/I 1. co statar!a $a"tu#ui c/ sa#ariu# u cor!s"u d! $u c4i!i d!4i ut! sau mu cii "r!stat! di cau'a st/rii d! s/ /tat!I c. co statar!a $a"tu#ui c/ sa#ariatu# u cor!s"u d! $u c4i!i d!4i ut! sau mu cii "r!stat! caurmar! a ca#i$ic/rii i su$ici! t!Id. sc+im1ar!a "ro"ri!taru#ui u it/4ii. ". #i$a personal & 3 ac!st docum! t s! i dic/ dat! r!$!ritor #a um!#!0 ca#i$icar!a0 data .i #ocu# a.t!rii0studii#!0 s"!cia#itat!a o14i ut/0 ca#i$icar!a. D! as!m! !a s! i dic/ dat! d!s"r! star!a ci*i#/0 adic/com"o ! 4a $ami#i!i. %. #i$a personal de eviden a venit rilor s b &or! de salari .i a#t! "#/4i !$!ctuat!d! c/tr! "atro 3 $o#osu# a 2ajatu#ui "! a u# 29930 "r!cum .i im"o'itu# "! *! it r!4i ut di ac!st! "#/4i & ac!st docum! t s! $o#os!.t! 3 u it/4i#! !co omic! "! tru !*id! 4a scutiri#or .i aim"o'itu#ui "! *! it r!4i ut d! #a sa#aria4i. - r!2istr/ri#! 3 ac!st docum! t s! $ac! "! tru $i!car!#u / d! ac+itar! a sa#ariu#ui. S! d!sc+id! "! tru $i!car! a 2ajat 3 "art!. Aici s! i dic/ d! umir!a.i codu# $isca# a# "atro u#ui0 dat!#! a 2ajatu#ui0 suma scutirii d! car! 1! !$icia'/ "! "arcursu#a u#ui0 .i i $orma4ia "ri*i d *! ituri#! 3 dr!"tat! s"r! ac+itar! sau "#/4i#! !$!ctuat! 3 $o#osu#a 2ajatu#ui .i im"o'itu# "! *! it r!4i ut di ac!st! "#/4i.

Du"/ com"#!tar!0 docum! t!#! "rimar! su t su"us! o"!ra4i!i d! "r!#ucrar! 3 co ta1i#itat!. Ea co st/ 3 sortar!a docum! t!#or "! o"!ra4ii0 !5"rimar!a 3 !ta#o mo !tar am/rimii o"!ra4ii#or !co omic! .i *!ri$icar!aH

1. %!ri$icar!a d! $o d E co st/ 3 ac!!a0 c/ co ta1i#u# sta1i#!.t! dac/ "oat! a*!a #oc ast$!#d! o"!ra4i! .i dac/ !a !st! #!2itim/ sau uI 2. %!ri$icar!a $orma#/ E sta1i#!.t! dac/ su t com"#!tat! toat! !#!m! t!#! docum! tu#uiH um/ru#0 data0 co 4i utu# o"!ra4i!i !co omic!0 s!m /tura !5!cutoru#ui .i a#t! r!c+i'it!I 3. %!ri$icar!a aritm!tic/ E co st/ 3 co tro#u# tota#u#ui docum! tu#ui sau a ta5/rii. Dac/ 3 urma *!ri$ic/rii au $ost co statat! u !#! d!*i!ri d! #a r!2u#i#! d! 3 tocmir! adocum! tu#ui0 !#! su t r!4i ut! sau r!stituit! 2!stio ari#or. A#t! docum! t! car! su t !#i2itim!0$a#si$icat! su t r!4i ut! "! tru d!t!rmi ar!a cau'!i c! a dus #a 3 c/#car!a #!2it/4ii o"!ra4i!i. Toat! docum! t!#! "rimar! $o#osit! "! tru !*id! 4a mu cii .i a sa#ariu#ui s! "r!dau di s!c4ii#! 3 tr!"ri d!rii 3 co ta1i#itat!0 u d! 3 1a'a #or s! 3 tocm!.t! r!2istr! a a#itic! .i si t!tic! "! ac!st s!ctor d! !*id! 4/. CA' 4. A(A)*+A SA)A,**)O, -* ./*D.(0A CO(1A2*)3 )A S.C. '*A1,A C,A*4)4* S.,.) 4.5 CO(14,* S'.C*#*C. ./*D.(0*.,** C6.)14*.)*)O, SA)A,*A). Co ta1i#itat!a si t!tic/ a d!co t/ri#or cu "!rso a#u# s! r!a#i'!a'/ cu ajutoru# 2ru"!i (2FP!rso a# .i co turi asimi#at!G0 car! cu"ri d! urm/toar!#! co turi d! 2radu# IH 475 8'ersonal9salarii datorate: 8i ! !*id! 4a d!co t/ri#or cu "!rso a#u# "! tru dr!"turi#! sa#aria#! cu*! it! ac!stuia 3 1a i sau atur/0 i c#usi* a adaosuri#or .i "r!mii#or ac+itat! di $o du# d! sa#arii. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sa#arii#! .i a#t! dr!"turi cu*! it! "!rso a#u#ui. S! d!1it!a'/ cu r!4i !ri#! di sa#arii Cco tri1u4ii#! #a asi2ur/ri#! socia#!0 #a asi2ur/ri#!socia#! d! s/ /tat!0 #a ajutoru# d! .omaj0 im"o'itu# "! sa#arii0 a*a suri#! acordat! a t!rior0 !tc.D .icu sa#arii#! !t! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ dr!"turi#! sa#aria#! datorat!. 47; 8'ersonal9a< toare !ateriale datorate: 8i ! !*id! 4a ajutoar!#or d! 1oa#/ "! tru i ca"acitat! t!m"orar/ d! mu c/0 a c!#or "! tru3 2rijir!a co"i#u#ui0 a ajutoar!#or d! d!c!s0 !tc. Du"/ co 4i utu# !co omic0 !st! u co t d! datoriisa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu ajutoar!#! mat!ria#! datorat! sa#aria4i#or. S! d!1it!a'/ cu r!4i !ri#! di i d!m i'a4ii Cco tri1u4ii "ri*i d asi2ur/ri#! d! s/ /tat! .iajutoru# d! .omaj0 a*a su# acordat a t!rior0 im"o'itu# "! sa#arii0 !tc.D .i cu ajutoar!#! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ ajutoar! mat!ria#! datorat! sa#aria4i#or. 474 8'articiparea personal l i la pro&it: 8i ! !*id! 4a stimu#! t!#or acordat! "!rso a#u#ui di "ro$itu# r!a#i'at. Du"/ $u c4iaco 4i utu# !co omic0 !st! u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co td! "asi*.

S! cr!dit!a'/ cu sum!#! r!"arti'at! "!rso a#u#ui di "ro$itu# r!a#i'at. S! d!1it!a'/ cu im"o'itu# r!4i ut .i cu sum!#! ac+itat! "!rso a#u#ui.So#du# cr!ditor r!"r!'i t/ stimu#! t!#! di "ro$it datorat! "!rso a#u#ui. 475 8Avans ri acordate personal l i: 8i ! !*id! 4a a*a suri#or acordat! "!rso a#u#ui. Du"/ co 4i utu# !co omic0 !st! u co td! cr!a 4! $a4/ d! "!rso a#0 iar du"/ $u c4ia co ta1i#/0 u co t d! acti*. S! d!1it!a'/ cu a*a suri#! di sa#arii acordat! sa#aria4i#or. S! cr!dit!a'/ cu sum!#! r!4i ut! "! stat!#! d! sa#arii r!"r!'! t; d a*a suri#! acordat!.So#du# d!1itor r!"r!'i t/ a*a suri#! ac+itat! "!rso a#u#ui. - urm/toar!#! co turi0 $irma Tum1a u a 3 r!2istrat imic0 dar am *rut s/ !*id! 4i!' car!mai su t co turi#! d! 3 r!2istrar! a#! ac!stor c+!#tui!#i. 476 8Drept ri de personal neridicate: 8i ! !*id! 4a dr!"turi#or d! "!rso a# !ridicat! 3 t!rm! u# #!2a#. Du"/ co 4i utu#!co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. Firma Tum1a u a 3 r!2istrat imic 3 ac!st co t. S! cr!dit!a'/ cu sum!#! datorat! "!rso a#u#ui0 dar !ridicat! 3 t!rm! u# #!2a#. S! d!1it!a'/ cu sum!#! ac+itat! "!rso a#u#ui .i cu dr!"turi#! d! "!rso a# !ridicat! .i "r!scris!. So#du# cr!ditor r!"r!'i t/ dr!"turi#! d! "!rso a# !ridicat!. 477 8,eineri din salarii datorate terilor: 8i ! !*id! 4a r!4i !ri#or di sa#arii datorat! t!r4i#or0 cum ar $iH rat!0 c+irii0 "o"riri0 "! siia#im! tar!. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! r!4i ut! d! #a sa#aria4i0 datorat! t!r4i#or. S! d!1it!a'/ cu sum!#! ac+itat! t!r4i#or. So#du# cr!ditor r!"r!'i t/ sum!#! r!4i ut!0 datorat! t!r4i#or. 47"5 8Alte datorii n le=t r c personal l: 8i ! !*id! 4a a#tor datorii 3 #!2/tur/ cu "!rso a#u#0 cum ar $iH 2ara 4ii 2!stio ar!r!4i ut!0 i d!m i'a4ii#! "! tru co c!dii#! d! odi+ / !!$!ctuat! .i a#t! sum! "! tru car! u s&au3 tocmit stat! d! sa#arii. Du"/ co 4i utu# !co omic0 !st! u co t d! datorii sa#aria#! "! t!rm! scurt0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu a#t! sum! datorat! "!rso a#u#ui. S! d!1it!a'/ cu sum!#! ac+itat! "!rso a#u#ui. So#du# cr!ditor r!"r!'i t/ a#t! sum! datorat! "!rso a#u#ui. 47"7 8 Alte creane n le=t r c personal l: 8i ! !*id! 4a a#tor cr!a 4! 3 #!2/tur/ cu "!rso a#u#0 cum ar $iH cota "art! di *a#oar!a!c+i"am! tu#ui d! #ucru su"ortat/ d! "!rso a#0 im"uta4ii c+irii0 sum! acordat! .i !justi$icat! .ia#t! d!1it!. Du"/ co 4i utu# !co omic0 !st! u co t d! cr!a 4!0 iar du"/ $u c4ia co ta1i#/0 u co t d! acti*.

S! d!1it!a'/ cu sum!#! r!"r!'! t; d cr!a 4! $a4/ d! "!rso a#. S! cr!dit!a'/ cu sum!#! 3 casat! sau r!4i ut! d! #a "!rso a#. So#du# d!1itor r!"r!'i t/ cr!a 4! $a4/ d! "!rso a#.Co ta1i#itat!a si t!tic/ a d!co t/ri#or cu 1u2!t!#! d! asi2ur/ri .i "rot!c4i! socia#/ s!r!a#i'!a'/ cu ajutoru# 2ru"!i (3 FAsi2ur/ri socia#!0 "rot!c4ia socia#/ .i co turi asimi#at!G0 car!cu"ri d! urm/toar!#! co turiH 4;5 8Asi= rri sociale:E s! d!s$/.oar/ "! urm/toar!#! co turi d! 2radu# IIH 4;55 8Contrib ia nitii la asi= rrile sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia u it/4ii #a asi2ur/ri#! socia#!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#! .i cu sum!#! datorat! "!rso a#u#ui car! s! su"ort/ di 1u2!tu# asi2ur/ri#or socia#!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#!. Not/H - ca'u# 3 car! sum!#! datorat! "!rso a#u#ui d!"/.!sc co tri1u4ia u it/4ii #a 1u2!tu# asi2ur/ri#or socia#!0 di$!r! 4a urm; d a $i r!cu"!rat/ d! #a ac!sta0 so#du# co tu#ui(311"oat! $i t!m"orar d!1itor0 3 ac!st ca' co tu# r!s"!cti* *a $u c4io a ca u co t 1i$u c4io a#. 4;57 8Contrib ia personal l i la asi= rrile sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia "!rso a#u#ui #a asi2ur/ri#! socia#!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#! 4;5; 8Contrib ia an=a<ator l i pentr asi= rrile sociale de sntate: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu co tri1u4ia u it/4ii #a asi2ur/ri#! socia#! d! s/ /tat!. S! d!1it!a'/ cu sum!#! *irat! 1u2!tu#ui d! asi2ur/ri socia#! d! s/ /tat!. So#du# cr!ditor r!"r!'i t/ sum!#! datorat! asi2ur/ri#or socia#! d! s/ /tat! 4;75 8Contrib ia nitii la &ond l de $o!a<: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! datorat! d! u itat! "! tru co stituir!a $o du#ui d! .omaj. S! d!1it!a'/ cu sum!#! *irat!0 r!"r!'! t; d co tri1u4ia u it/4ii #a $o du# d! .omaj. So#du# cr!ditor co stitui! $o du# d! .omaj datorat. 4;77 8Contrib ia personal l i la &ond l de $o!a<: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! datorat! d! "!rso a# "! tru co stituir!a $o du#ui d! .omaj. S! d!1it!a'/ cu sum!#! *irat!0 r!"r!'! t; d co tri1u4ia "!rso a#u#ui #a $o du# d! .omaj. So#du# cr!ditor co stitui! $o du# d! .omaj datorat.

4;"5 8Alte datorii sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii "! t!rm! scurt0 iar du"/ $u c4iaco ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu sum!#! "ri*i d ajutoar! mat!ria#! ac+itat! 3 "#us "!rso a#u#ui. S! d!1it!a'/ cu sum!#! *irat! asi2ur/ri#or socia#!. So#du# cr!ditor r!"r!'i t/ a#t! datorii socia#!. 4;"7 8Alte creane sociale: Est!0 du"/ co 4i utu# !co omic0 u co t d! cr!a 4!0 iar du"/ $u c4ia co ta1i#/0 u co t d!acti*. S! d!1it!a'/ cu sum!#! cu*! it! "!rso a#u#ui su1 $orm/ d! ajutoar! mat!ria#!0 car!urm!a'/ a s! 3 casa d! #a 1u2!tu# d! asi2ur/ri socia#!. S! cr!dit!a'/ cu sum!#! 3 casat! d! #a 1u2!tu# d! asi2ur/ri socia#!. So#du# cr!ditor r!"r!'i t/ a#t! cr!a 4! socia#!. A#t! co turi s"!ci$ic!0 uti#i'at! "! tru 3 r!2istrar!a o"!ra4ii#or "ri*i d sa#arii#!0asi2u r/ri#! .i "rot!c4ia socia#/H ((( FIm"o'itu# "! *! ituri d! atura sa#arii#or G0 B(1FC+!#tui!#icu sa#arii#! "!rso a#u#uiG0 B(A1FCo tri1u4ia u it/4ii #a asi2ur/ri#! socia#!G0 B(A2 FCo tri1u4iau it/4ii "! tru ajutoru# d! .omajG0 B(A3 FCo tri1u4ia a 2ajatoru#ui "! tru asi2ur/ri#! socia#! d!s/ /tat!G0 B(A= FA#t! c+!#tui!#i "ri*i d asi2ur/ri#! .i "rot!c4ia socia#/G. 4448*!pozit l pe venit ri de nat ra salariilor: Est!0 du"/ co 4i utu# !co omic0 u co t d! datorii $isca#!0 iar du"/ $u c4ia co ta1i#/0 u co t d! "asi*. S! cr!dit!a'/ cu im"o'itu# "! *! ituri#! d! atura sa#arii#or datorat!. S! d!1it!a'/ cu im"o'itu# *irat 1u2!tu#ui. So#du# cr!ditor !5"rim/ im"o'itu# "! *! ituri#! d! atura sa#arii#or datorat!. 4.7 DOC4>.(1. S'.C*#*C. STATUL DE SALARII S! 3 tocm!.t! 3 2 !5!m"#ar!0 #u ar0 "! s!c4ii0 at!#i!r!0 s!r*icii !tc.0 d! com"artim! tu#car! ar! ac!ast/ atri1u4i!0 "! 1a'a urm/toar!#or docum! t! d! !*id! 4/ a mu cii0 a docum! t!#or "ri*i d r!4i !ri#! #!2a#!0 #ist!#or d! a*a s c+! 'i a#0 c!rti$icat!#or m!dica#! !tc. P! truc! tra#i'ar!a #a i*!#u# u it/4ii a sa#arii#or0 s! uti#i'!a'/ ac!#!a.i $ormu#ar! d! stat! d! sa#arii.P#/4i#! $/cut! 3 cursu# #u ii0 cum su tH a*a su# c+! 'i a#0 #ic+id/ri#!0 i d!m i'a4ii#! d! co c!diu!tc.0 s! i c#ud 3 stat!#! d! sa#arii0 "! tru a cu"ri d! ast$!# 3 tr!a2a sum/ a sa#arii#or ca#cu#at! .ir!4i !ri#! #!2a#! di "!rioada d! d!co tar! r!s"!cti*/. U it/4i#! "ot s/&.i sta1i#!asc/0 dac/ !c!sit/4i#! o c!r0 o a#t/ mac+!t/ a $ormu#aru#ui0 dar car! s/ co 4i / i $orma4ii#! !c!sar! u ui!*! tua# co tro#. Statu# d! sa#arii s!r*!.t! caH

& Docum! t "! tru ca#cu#u# dr!"turi#or 1/ !.ti cu*! it! sa#aria4i#or0 "r!cum .i a#co tri1u4i!i "ri*i d "rot!c4ia socia#/ .i a a#tor datoriiI & Docum! t justi$icati* d! 3 r!2istrar! 3 co ta1i#itat!I Circu#/H & La "!rsoa !#! autori'at! s/ !5!rcit! co tro#u# $i a ciar .i s/ a"ro1! "#ata C!5!m"#aru#1DI & La casi!ria u it/4ii0 "! tru "#ata sum!#or cu*! it! C!5!m"#aru# 1DI & La com"artim! tu# $i a ciar&co ta1i#0 ca a !5/ #a !5!m"#aru# 2 a r!2istru#ui d! cas/0 "! tru 3 r!2istrar!a 3 co ta1i#itat! C!5!m"#aru# 1 3m"r!u / cu !5!m"#aru# 1 a# 1ord!rou#ui d!sa#arii !ridicat!DI & La com"artim! tu# car! a 3 tocmit stat!#! d! sa#arii C!5!m"#aru# 2D.S! ar+i*!a'/H & La com"artim! tu# $i a ciar&co ta1i#0 s!"arat d! c!#!#a#t! act! justi$icati*!C!5!m"#aru# 1DI & La com"artim! tu# car! a 3 tocmit stat!#! d! sa#arii C!5!m"#aru# 2D. STAT DE SALARII "! #u aOOOOOOO..a u#OOOOO.

CO(C)4+** S* ',O'4(.,* P! "arcursu# scri!rii ac!st! #ucr/ri a $ost !5ami at s"!ci$icu# !*id! 4!i mu cii .i a a#i'asa#arii#or uti#i'; d u !#! dat! o$!rit! d! 3 tr!"ri d!r!a SA FTum1aG. Studii d situa4ia "! tru "!rioada a a#i'at/ 3 #ucrar!0 o1s!r*/m0 c/ sa#arii#! su t ac+itat!#ucr/tori#or soci!t/4ii0 !a*; d datorii $a4/ d! "!rso a# "ri*i d r!tri1uir!a mu cii. Ac!asta3 s!am / c/ co duc/toru# .i co ta1i#u# asi2ur/ ac+itar!a #a tim" a sa#arii#or0 ca#cu#ar!a sa#arii#or $ii d !5!cutat! #a tim"0 3 r!st su t r!s"!ctat! toat! c!ri 4!#! !*id! 4!i co ta1i#!0 adic/ !st! dus/!*id! 4a tuturor docum! t!#or !c!sar!0 car! 3 t!rm! i sta1i#i4i su t "r!'! tat! or2a !#or d! co tro#0 !$!ctu; du&s! r!4i !ri#! !c!sar! C3 Fo du# Asi2ur/ri#or Socia#!0 im"o'it "! *! itD. Su tr!s"!ctat! toat! orm!#! u !i !*id! 4! cor!ct! a mu cii .i r!tri1uirii !i. E*id! 4a mu cii .ir!tri1uir!a !i asi2ur/ u co tro# o"!rati* a# ca tit/4ii .i ca#it/4ii mu cii0 a $o#osirii mij#oac!#or i c#us! 3 $o du# d! sa#arii .i "#/4i#or cu caract!r socia#. E*id! 4a mu cii .i r!tri1uirii !i r!"r!'i t/ u s!ctor car! !c!sit/ mu#t/ mu c/ .i ocu"/ o "o d!r! co sid!ra1i#/ 3 *o#umu# tota# a# #ucr/ri#or d! !*id! 4/. Ac!st s!ctor s! caract!ri'!a'/ "ri tr&u *o#um mar! d! i $orma4i! "r!#ucrat/0 *ari!tat!a di$!ritor ti"uri d! ca#cu#/ri .i r!4i !ri0com"#!5itat!a 3 d!"#i irii ca#cu#!#or "! $!#uri d! "#/4i .i rami$icar!a #or #o2ic/0 *ari!tat!adocum! t!#or i trat! .i i!.it!0 r!2#!m! tara dur/ "ri*i d t!rm! ii d! "r!#ucrar! a i $orma4i!i. - tr!"ri d!r!a a"#ic/ .i u sist!m d! "r!mi!r! a sa#aria4i#or cu oca'ii d!os!1it! .i "! trur!'u#tat! d!os!1it!. Acordar!a "r!mii#or ar! u !$!ct $a*ora1i# dac/ s! r!a#i'!a'/ "! 1a'a!*a#u/rii cor!ct! a sa#aria4i#or .i dac/ sum!#! su t s!m i$icati*!.

P! tru mu#t tim"0 ma a2!rii au cr!'ut c/ 3 2! !ra# u mu citor mu#4umit d! r!mu !ra4ia "rimit/ "! tru mu ca sa !st! .i u 1u mu citor. Cu a#t! cu*i t!0 dac/ ma a2!m! tu# ar m! 4i !to4i sa#aria4ii $!rici4i0 "!r$orma 4!#! 3 a#t! ar *! i im!diat. ,r!! sus4i !a $a"tu# c/ dac/ !5ista o "ro1#!m/ d! ca#itat! a mu cii !st! mai 1i ! ca ma a2!ru# s/&i m/r!asc/ sa#ariu# a 2ajatu#ui "! tru a m/ri satis$ac4ia ac!stuia0 d!c;t s/ discut! cu !# d!s"r! i ca"acitat!a ac!stuia d! a s!ridica #a sta dard!#! c!rut!. - ai t! d! a $i discutat/ mai 3 d!ta#iu co tro*!rsa di tr! satis$ac4i! .i "!r$orma 4a !st! !c!sar a s! su1#i ia $a"tu# c/ !5ista o su1ti#/0 dar r!a#/0 di$!r! 4a 3 tr! a $i mu#4umit .i a $i$!ricit. F!ricir!a r!'u#t/ !*! tua# di mu#4umir!0 di satis$ac4i!0 c!a di urm/ $ii d d! d!"art! maisu1ti#/ d!c;t "rima. Por i d d! #a !5"!ri! 4a acumu#at/ 3 a1ordar!a sa#arii#or "r!$!r! 4ia#! 3 mari cor"ora4ii0di$!ri4i ma a2!ri au 3 c!rcat s/ sta1i#!asc/ "ro*! i! 4a u or "ri ci"ii d! sa#ari'ar! .i s/ o$!r!0totodat/0 dir!c4ii#! d! "!r$!c4io ar! a ac!stora "! tru a $i c;t mai ad!c*at! co di4ii#or actua#! .id! "!rs"!cti*/. - co c#u'i! s! a"r!cia'/ ca u as!m! !a com"ortam! t car! 3 tr!cut !ra u umaiacc!"tat dar .i co sid!rat ca o 1u / "ractic/ d! a$ac!ri0 3 "r!'! t i $#u! 4!a'/ !$a*ora1i# "ot! 4ia#u# moti*a4io a# a# sa#ari'/rii.

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