ASPECTE LEGISLATIVE PRIVIND SALARIZAREA ÎN ANUL 2018
LEGISLATIVE ASPECTS OF REMUNERATION IN 2018

Summary/Abstract: This article looks at the new legislation on the remuneration of staff starting with the first month of 2018. The new tax regulations that will be implemented not only the normative aspects but also the structural aspects regarding the composition of the salary contributions. These are part of a series fiscal and budgetary measures that concern the budgetary policy between 2018 and 2021.From fiscal consolidation measures (from 2009 to 2015) to fiscal relaxation measures (between 2015 and 2016) our country has constantly tried to adjust its fiscal and budgetary policy, mainly to ensure social protection of the low-income population. In this context are included the next year's budget constructions, which reduce the income tax quota, the tax burden will be borne by the transfer of salary contributions, mainly by the employee. To illustrate how remuneration will look next year, we will analize three possible scenarios: do not changes gross income and net income, or the same cost to company in 2017.

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