Specificul contabilizării drepturilor salariale conform prevederilor noi

Abstract

In order to solve the economic constraints and ensure the sustainable development of the Republic of Moldova in the context of the pandemic crisis starting with April 2020, a series of fiscal and customs policy measures were adopted aimed at supporting the business environment. Among them is Law no. 60/2020, which changed the calculation method of social and medical contributions. The author has assessed its impact on the tax burden of the employer and the employee and has come to the conclusion that, in order to decrease its tax burden, the employer can calculate payroll taxes based on the employee’s net salary, which is legal since Salary Payment Law no.847/2002 doesn’t expressly stipulate what salary the employer should indicate in the individual work agreement – gross (including payroll taxes), or net. JEL: M 41