ACCOUNTING MONOGRAPH OF PERSONNEL-RELATED EXPENDITURE IN 2017 COMPARED TO 2018

ACCOUNTING MONOGRAPH OF PERSONNEL-RELATED EXPENDITURE IN 2017 COMPARED TO 2018

This paper discusses comparative aspects regarding the accounting monograph of the personnel-related expenditure in 2017 compared to 2018 following the legislative changes introduced. The paper forwards a comparison between the minimum gross basic wage guaranteed in the country and the social cont...

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Bibliographic Details
Main Author: Andreea Mihaela ZGARDAN
Format: Article
Language:English
Published: Eftimie Murgu University Press 2019-12-01
Series:Analele Universitatii "Eftimie Murgu" Resita: Fascicola II, Studii Economice
Subjects:
accounting monograph
contributions
salary
tax
personal deduction
Online Access:http://www.analefseauem.ro/upload/arhiva-revista/2019/articole/24%20Zgardan%20Andreea.pdf
Description
Summary:This paper discusses comparative aspects regarding the accounting monograph of the personnel-related expenditure in 2017 compared to 2018 following the legislative changes introduced. The paper forwards a comparison between the minimum gross basic wage guaranteed in the country and the social contributions due and paid by the employee, and the social contributions borne by the employer, the calculation method of the net salary for the year 2017 compared to the calculation method for the year 2018.
ISSN:2344-6315
2344-6498

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