SALARIES AND MEDICAL CERTIFICATES. RECOGNITION IN ACCOUNTING AND TAX EFFECTS

Sorin-Constantin Deaconu
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Sorin-Constantin Deaconu: FACULTY OF ECONOMICS, 1 DECEMBER 1918 UNIVERSITY OF ALBA IULIA

Annals - Economy Series, 2020, vol. 4, 84-89

Abstract: Salaries represent employees' monetary rights and expenses for employers. Through this article we aim to highlight the complex way of calculating wage entitlements (although at present it is conveyed by the political system that due to the single rate, the net salary and the related contributions are determined very easily). The complex calculation is also due to the medical certificates issued by family doctors, hospitals, etc. We want to make some proposals to simplify the calculation method and streamline the recovery from the Health House of the amounts paid in advance by the employer for the medical certificates.

Keywords: salaries; contributions; medical certificates (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2020:v:4:p:84-89

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