期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2019
卷号：19
期号：2
页码：681-685
语种：English
出版社：Ovidius University Press
摘要：This article includes the salary changes incurred by the quota of contributions to be paid by both the entity and the staff employed on the minimum wage on the differentiated economy for the Year 2018 and year 2019. The starting point of the salary changes with comparative analysis was differentiated remuneration, which according to the legal provisions of the Official Gazette, No. 1045 of 10 December 2018 and OUG No. 937/2018 establishes the differentiated minimum wage for those with higher education and exemption from health insurance (CASS) and income tax (IV) of staff working in construction, using strengths and weaknesses. The purpose of the article is to highlight changes in the entities and employees ' level and to compare the minimum wage per economy of 2018 with the differentiated minimum wage of 2019 under applicable laws. We also need to take into account the impact of the salary modification for both the entity and the staff employed at the workplace.
