Provocări și tendințe de contabilizare a contribuțiilor sociale și medicale

Abstract

Social and medical insurance contributions represent essential obligations for employers, having a direct impact on employees' social security and companies' fiscal responsibilities. The study is based on an updated legislative framework, including the Tax Code, the Law on the Public Social Insurance System, and the Law on Mandatory Health Insurance. The main categories of contributions, applicable rates, and their accounting registration methods are presented. Additionally, the article details the processes of declaring and paying fiscal obligations, highlighting deadlines and penalties for non-payment. Special attention is given to the importance of tax compliance and its impact on the financial stability of enterprises. By integrating accounting methods and analyzing the experiences of private organizations, the study provides a practical perspective on the correct implementation of these contributions. CZU: 657.1:368.042(478); JEL: M40, M41, M48