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  • 5. (36.1.1.2) Ce se subînțelege prin noțiunea de alte recompense în sensul calculării mărimii primelor de asigurare obligatorie de asistență medicală?
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5. (36.1.1.2) Ce se subînțelege prin noțiunea de alte recompense în sensul calculării mărimii primelor de asigurare obligatorie de asistență medicală?

Articolul 3 din Legea cu privire la mărimea, modul şi termenele de achitare a primelor de asigurare obligatorie de asistență medicală nr.1593-XV din 26 decembrie 2002 (cu modificările şi completările ulterioare) stabileşte că prin noțiunea de alte recompense se subînțelege orice altă sumă decît salariul, plătită de angajator în folosul angajatului său, precum şi alte drepturi şi venituri plătite persoanelor fizice, cu excepţia drepturilor şi veniturilor, prevăzute la art. 20, 89, 90, 901 din Codul fiscal, la care nu se calculează prime de asigurare obligatorie de asistenţă medicală. Prin urmare, alte recompense, în vederea calculării primelor de asigurare obligatorie de asistență medicală, vor constitui sumele plătite de către angajator nemijlocit angajatului său, precum şi alte drepturi şi venituri plătite persoanelor fizice, cu excepţia veniturilor, prevăzute la art. 20, 89, 90, 901 din Codul fiscal.

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Serviciul Fiscal de Stat | Publicaţia periodică "Monitorul Fiscal FISC.MD"

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

25 May /2018 15:30

Catalogul tematic

Administrare fiscală | Asigurare obligatorie de asistenţă medicală

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