IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2020v4p84-89.html
   My bibliography  Save this article

Salaries And Medical Certificates. Recognition In Accounting And Tax Effects

Author

Listed:
  • Sorin-Constantin Deaconu

    (FACULTY OF ECONOMICS, 1 DECEMBER 1918 UNIVERSITY OF ALBA IULIA)

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.

Suggested Citation

  • Sorin-Constantin Deaconu, 2020. "Salaries And Medical Certificates. Recognition In Accounting And Tax Effects," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 84-89, August.
    • Handle: RePEc:cbu:jrnlec:y:2020:v:4:p:84-89
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2020-04/10_Deaconu.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2020:v:4:p:84-89. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.