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Acknowledging and Accounting for Employee Benefits

Florentina Moisescu and Iuliana Oana Mihai

Economics and Applied Informatics, 2009, issue 1, 131-140

Abstract: Employee benefits are all forms of counter services granted by an entity in return to services given by the employees. This category includes only the benefits covered by the entity, not those from the state or the employee on the payroll. The employer counting and presenting all the benefits of the employees, including those provided on the basis of official programs or other official contracts between the entity and the individual employees, groups of employees or their representatives, those established on the basis of legal provisions or by contracts at the level of activity sector, through which the entities are required to contribute to national programs, as well as those resulting from unofficial practices give rise to an implicit obligation. Acknowledging and especially assessing these benefits are issues demanding special attention.

Keywords: current employees; non-monetary benefits; post-hiring benefits; bonus programs; compensations. (search for similar items in EconPapers)
JEL-codes: M49 M51 (search for similar items in EconPapers)
Date: 2009
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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