Optimizarea costurilor salariale în contextul crizei generate de COVID-19
Optimizing the Payroll Costs in the Circumstances of the COVID-19 Crisis
Author(s): Mirela PăunescuSubject(s): Economy, Business Economy / Management, Financial Markets, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: COVID-19; employer; employee; technical unemployment; indemnity; tax relief;
Summary/Abstract: In the present article we are discussing the possibilities available for the employers in the coronavirus pandemic circumstances when their activity is restricted and they cannot (entirely) bear the employees related costs anymore. There are other possibilities that were not included in the article, such as pay cuts for a certain period of time, as a result of an agreement between the employee and the employer. The article is useful for all employers, regardless if they are a legal or a natural person who operates through one of the forms stated by law.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 06
- Page Range: 3-12
- Page Count: 10
- Language: English, Romanian