Publication: The accounting treatment of wage and social debts
Date
Authors
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Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
DUMANSCHI, Mihaela. The accounting treatment of wage and social debts = Tratamentul contabil al datoriilor salariale și sociale. Coord. șt.: POPOVICI, Angela. In: Simpozion Ştiinţific al Tinerilor Cercetători, (8-9 aprilie 2022) [online]: Culegere de lucrări ştiinţifice. Ediţia a 20-a. Chişinău: ASEM, 2022, vol. 1, pp. 169-175. ISBN 978-9975-3590-2-3 (PDF).
The start of a new year is often seen as an opportunity to start afresh, to do things better, to participate in new experiences. But this moment also coincides, for companies, with the onset of reporting obligations for the previous year. And as both the reporting burden and future activities involve a number of important tax issues I still want to mention about the challenges for 2022 - tax issues impacting taxpayers especially in the area of salaries. In order to address economic constraints and ensure sustainable development of the Republic of Moldova in the context of the consequences of the pandemic crisis, a series of fiscal policy measures aimed at the economy of the Republic of Moldova were adopted from April 2020 to February 2022. Among them are the Law No. 60/2020, which changed the way of calculating social insurance contributions (hereinafter - CAS) and health care premiums (hereinafter - PAM), amendments to the Law No. 270/2018 on the unitary salary system in the budgetary sector, the State Budget Law for 2022, the Government Decision No. 458 of 29.12.2021 on the approval of the amount of the average monthly salary on the economy. The purpose of the research carried out is to assess their impact on the tax burden of the employer and the employee. CZU: 657.471.12(478); JEL: M41; DOI: https://doi.org/10.53486/9789975359023.34
The start of a new year is often seen as an opportunity to start afresh, to do things better, to participate in new experiences. But this moment also coincides, for companies, with the onset of reporting obligations for the previous year. And as both the reporting burden and future activities involve a number of important tax issues I still want to mention about the challenges for 2022 - tax issues impacting taxpayers especially in the area of salaries. In order to address economic constraints and ensure sustainable development of the Republic of Moldova in the context of the consequences of the pandemic crisis, a series of fiscal policy measures aimed at the economy of the Republic of Moldova were adopted from April 2020 to February 2022. Among them are the Law No. 60/2020, which changed the way of calculating social insurance contributions (hereinafter - CAS) and health care premiums (hereinafter - PAM), amendments to the Law No. 270/2018 on the unitary salary system in the budgetary sector, the State Budget Law for 2022, the Government Decision No. 458 of 29.12.2021 on the approval of the amount of the average monthly salary on the economy. The purpose of the research carried out is to assess their impact on the tax burden of the employer and the employee. CZU: 657.471.12(478); JEL: M41; DOI: https://doi.org/10.53486/9789975359023.34
Keywords
accounting, salary, standards, entities, payments, personnel, revenue, report