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iconDecesul salariatului: aspecte juridice și fiscale

Care sunt aspectele juridice de care urmează să țină cont angajatorul în cazul decesului unui salariat al întreprinderii?  Sunt sau nu impozabile plățile restante achitate moștenitorilor salariatului?
 
Conform art. 82 lit. a) din Codul muncii (CM), circumstanţe ce nu depind de voinţa părţilor și atrag încetarea contractul individual de muncă sunt decesul salariatului, declarare a acestuia decedat sau dispărut fără urmă prin hotărâre a instanţei de judecată.


Victoria Belous

Victoria Belous

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The date of publishing:

17 November /2021 08:00

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Noutăți | Administrare fiscală | Impozitul pe venit

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