期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
页码：316-321
语种：English
出版社：Academica Brâncuşi
摘要：The construction sector faced,after the economic crisis who affected deeply this sector,both with a lack of qualified staff and with reduced salary levels.The accounting records for the staff includes salary entitlements,bonuses,additions,awards of payroll,allowances for rest and those for temporary disability paid from the salary fund,the first representing staff participation in profit,granted by law,and other rights in cash and / or kind of entity due to staff for their work.In this paper we present the contributions due to the State Budget by society and by the employees and we present the recognition of these operations in accounting formulas in accordance with the OMFP 1802/2014.In Romania the level of contributions to the pension system was reduced for the employer with the aim of decreasing tax evasion recorded.In this paper we want to reflect the impact of this decision on the pension system.
