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Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis

Author

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  • Mirela PĂUNESCU

    (Bucharest University of Economic Studies)

Abstract

In the present article we are discussing the possibilities available for the employers in the coronavirus pandemic circumstances when their activity is restricted and they cannot (entirely) bear the employees related costs anymore. There are other possibilities that were not included in the article, such as pay cuts for a certain period of time, as a result of an agreement between the employee and the employer. The article is useful for all employers, regardless if they are a legal or a natural person who operates through one of the forms stated by law.

Suggested Citation

  • Mirela PĂUNESCU, 2020. "Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 3-12, June.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:3-12
    DOI: 10.37945/cbr.2020.06.01
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    More about this item

    Keywords

    COVID-19; employer; employee; technical unemployment; indemnity; tax relief;
    All these keywords.

    JEL classification:

    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts

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