Aspecte noi aferente contabilității contribuțiilor salariale

Abstract

This article examines new aspects of the accounting of wage contributions, in particular state, social security contributions, referring to the following: identification of changes that have taken place, the impact of new regulations, the problems with which practitioners face as a result of the changes and their solution. This article contains complex scientific information and methodological materials, using descriptive, cross-sectional and observational research methods. Among the most important and the relevant results obtained can be mentioned: analysis and assimilation of the theoretical and practical basis of the changes in the calculation of state social insurance contributions. JEL: M 41