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  • Impozitarea plăților acordate foștilor angajați
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iconImpozitarea plăților acordate foștilor angajați

După încheierea anului calendaristic, entitatea a acordat atât angajaților, cât și foștilor angajați (proporțional perioadelor lucrate) premii aferente rezultatelor activității anului precedent. Cum urmează a fi supuse impozitării plățile acordate foștilor angajați? Constituie oare aceste plăți drept bază de a calcula și reține primele de asigurare obligatorie de asistență medicală?

Daniela Gulea

Daniela Gulea

Monitorul fiscal FISC.md Nr. 3 (58) 2020

Institutions:

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.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

06 April /2020 08:14

Catalogul tematic

Administrare fiscală | Asigurare obligatorie de asistenţă medicală | Legislație fiscală | Persoana fizică

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