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UNIVERSITATEA„GEORGE BARITIU” din BRASOV

FACULTATEA DE STIINTE ECOINOMICE SPECIALIZAREA: CONTABILITATE SI INFORMATICA DE GESTIUNE

LUCRARE DE LICENŢĂ

CALCULUL ŞI CONTABILITATEA

DREPTURILOR SALARIALE ALEPERSONALULUI

STUDIU DE CAZ LAS.C. EURO EDIL NORD S.R.L.

COORDONATOR ŞTIINŢIFIC:

Prof. univ. dr. PLEŞEA DORU

ABSOLVENT:

BRAŞOV 2010

C U P R I N S

3



INTRODUCERE……………………………………………………………... 6

CAPITOLUL I NOŢIUNI GENERALE …………………………………………………….. 81.1. Salariul – Pr!ul"un#ii……………..........................................................

8

CAPITOLUL IICALCULUL SALARIILOR ……………………………………………... 19

$.1 D%r"inara vni%ului &ru%……………………………………………… 19$.$ R!inri din'alarii…………………………………………………………

26

$.( I")o*i%ul ) 'alarii………………………………………………………... 27

CAPITOLUL III CONTRI+UTIILE SI ALTE O+LIGATII LEGATE DE ,ENITURILE DE NATURA SALARIALA ………………………………………………..

1

(.1 Con%ri&u!ia d a'i-urril 'o#ial /CAS0………………………………… (.$. Con%ri&u!ia d a'i-urri 'o#ial d 'n%a% /CASS0…………………….

!"

(.(. Con%ri&u!ia la &u-%ul a'i-urrilor )n%ru o"a2 /fondul d o"a20……

"0

(.3. Al% da%orii………………………………………………………………... "1(.4. Sin%*…………………………………………………………………….. "

CAPITOLUL I, 5OR6E DE SALARI7ARE8 DETER6INAREA SALARIILOR ŞI DOCU6ENTE SPECI5ICE ………………………………………………...

""

3.15or" d'alari*ar………………………………………………………...

""

3.$ D%r"inara 'alariilor………………………………………………….. "63.( Do#u"n% ')#ifi# vidn!irii #9l%uililor 'alarial…………………. "83. 3 Rfl#%ara :n #on%a&ili%a% a d#on%rilor #u )r'onalul………………. 6"

CAPITOLUL , ANALI7A C;ELTUIELILOR CU PERSONALUL…………………….. 704.1.Anali*a -'%iunii r'ur'lor u"an ........................................................... 704.$ Cara#%ri*ara 'i%ua!ii -nral a #9l%uililor #u 'alariil…………… 7!4.( Anali*a fa#%orial a #9l%uililor #u 'alariil…………………………… 7"4.3. Anali*a #orla!ii din%r dina"i#a )rodu#%ivi%!ii "un#ii i dina"i#a'alariului "diu………………………………………………………………. 774.4 Anali*a fi#in!i #9l%uililor #u )r'onalul ………………………….. 78

CAPITOLUL ,I STUDIU DE CA7 – 6ONOGRA5IE CONTA+ILA PRI,INDCONTA+ILITATEA SALARIILOR SI ALTE DREPTURI DE PERSONAL

LA S.C. EURO EDIL NORD S.R.L. ………………………… 80

4



<.1.Pr*n%ara -nral a 'o#i%!ii…………………………………………. 80

<.$. S%ru#%ura Or-ani*a%ori#a a =n%r)rindrii……………………………..

81

<.(.S%ru#%ura Or-ani*a%ori# 'i 5un#%ional ………………………………... 82<.3. Si'%"ul Infor"a%ional E#ono"i# 'i Do#u"n%l d Evidn!a………. 82<.4. 6ono-rafi #on%a&ila )rivind #on%a&ili%a%a 'alariilor 'i al% dr)%uri d

)r'onal……………………………………………………………………….. 8"<.<. Anali*a )o%n!ialului u"an :n S.C.EURO EDIL NORD S.R.L…….. 89 <.<.1. Anali*a )o'%urilor ………………………………………………….. 89 <.<.$. Planifi#ara r'ur'lor u"an ……………………………………. 90 <.<.(. Anali*a di"n'iunii i '%ru#%urii )o%n!ialului u"an ………….. 92 <.<.3 Evaluara )r'onalului …………………………………………….. 98

<.<.4. 5or"ara i )rf#!ionara )r'onalului ………………………… 100 <.<.<. R#o")n'ara )r'onalului ……………………………………... 102 <.<.> Efi#in!a u%ili*rii )o%n!ialului u"an :n 'o#i%a%……………….. 10 <.<.?. Anali*a )rodu#%ivi%!ii "un#ii ) &a*a indi#a%orilor valori#i…… 106

<.<.@ Cara#%ri*ara -nral a 'i%ua!ii )rodu#%ivi%!ii "dii ……….. 107 <.<.1 Corla!ia din%r #r%ra )rodu#%ivi%!ii "un#ii8 'alarii i nu"rd )r'onal…………………………………………………………… 110

<.<.11. Anali*a #9l%uililor 'alarial…………………………………….. 110

<.<.1$. Cara#%ri*ara -nral a #9l%uililor #u 'alariil ……………. 111

<.<.1(.Anali*a fa#%orial a #9l%uililor 'alarial ……………………… 111

CONCLU7II…………………………………………………………………... 11!

+I+LIOGRA5IE……………………………………………………………… 116

5



M#$$#: BLa 'fri%ul *ili 'o#o%% nu #a # al!ii au f#u% fa! d %in8 #i #a # %u ai f#u% fa! d al!ii

NICOLAE IORGA

INTRODUCERE

Luc!"! #C!$cu$u$ %i C&n'!(i$i'!'"! D")'ui$& S!$!i!$" !$" P"*&n!$u$ui cu *'udiu d"c!+ $! S,C, Eu& Edi$ N&d S,R,L, ! -&*' "$!(&!'! *u( .ndu/!"! d&/nu$ui c&n-""n0i!

uni1"*i'! d, P$"%"! D&u,

Luc!"! )"+in'2 & )!'" i/)&'!n'2 ! c&n'!(i$i'20ii %i !nu/" c&n'!(i$i'!'"! *!$!ii$&,

Du)2 +ic!$! Nici )in" -22 /unc2 nici /unc2 -22 )in"”# &ic" !c'i1i'!'" )"*'!'2 '"(ui"

"'i(ui'2, S!$!iu$ ")"+in'2 c&n'!1!$&!"! /uncii )"*'!'" .n (!+! unui c&n'!c' d" /unc2#

c&n-&/ !'ic&$u$ui 6# L"7"! 53 8 9663 din C&du$ Muncii,

S!$!iu$ ")"+in'2 un 1"ni' )"n'u !n7!!' %i & c;"$'ui!$! )"n'u !n7!!'&, D")'ui$"*!$!i!$" *" !c;i'2 .n!in'"! &ic2& !$'" d!'&ii# i! c&n'i(u0ii$" !-""n'" (u7"'u$ui d" *'!' *"

!c;i'2 d" !n7!!'& )in *'&)! $! *u*2# .n!in'"! &ic2& !$'" &($i7!0ii,

Luc!"! c&n0in" %!)'" c!)i'&$"# .n c!" *un' )"+"n'!'" )" nd *!$!iu$ )"0u$ /uncii

%i $"7i*$!0i! !-""n'2# c!$cu$u$ *!$!ii$&# d"'"/in!"! 1"ni'u$ui (u'# ! "0in"i$& %i i/)&+i'u$ui

din *!$!ii# c&n'i(u0i! !*i7u2i$& *&ci!$"# c&n'i(u0i! !*i7u2i$& *&ci!$" d" *2n2'!'"#-&ndu$

d" %&/! %i !$'" d!'&ii,

Sun' )"+"n'!'" -&/"$" d" *!$!i+!"# d&cu/"n'"$" *)"ci-ic" "1id"n'i"ii c;"$'ui"$i$& *!$!i!$"# )"cu/ %i "-$"c'!"! .n c&n'!(i$i'!'" ! d"c&n'2i$& cu )"*&n!$u$# c&n'ui *)"ci-ic",

Un c!)i'&$ !)!'" '!'"!+2 !n!$i+! c;"$'ui"$i$& cu )"*&n!$u$, An!$i+! u'i$i+2ii

'i/)u$ui d" /unc2< $! ni1"$u$ un"i -i/" "duc""! )i"d"i$& d" 'i/) d" $ucu "*'" & c!$" d"

./(un2'20i" ! )"-&/!n0"$& -i/"i, An!$i+! u'i$i+2ii in'"n*i1" ! -&0"i d" /unc2,

P&duc'i1i'!'"! /uncii "-$"c'2 "-ici"n0! -&$&*iii -&0"i d" /unc2# "=)i/2 c!n'i'!'"! d"

(unui c"!'" d" -!c'&u$ /unc2 in'>& uni'!'" d" 'i/),

U$'i/u$ c!)i'&$ )"+in'2 *&ci"'!'"! SC Eu& Edi$ N&d S,R,L, !$ c2ui d&/"niu d"

!c'i1i'!'" "*'" )&duc0i! )i"*"$& d" *c;i/( din )&$iu"'!n %i c!uciuc cu /"'!$ %i -22 /"'!$,

?



D&/"niu$ d" !c'i1i'!'" *" !d"*"!+2 indu*'ii$& )"$uc2'&!" d" ;'i"# '"='i$"# /"'!$u7i"#

!/(!$!"$" din c!'&n# din )&$i)&)i$"n2 %i )&$i"'i$"n2# "c;i)!/"n'"$& d" idic!' %i *'i1ui',

C&nc"' -i/! !c&)"2 ci$indi /"'!$ici d" $! c"$" /!i /ici di/"n*iuni )n2 $! un

di!/"'u /!=i/ d" 9,666 // %i & $un7i/" d" )n2 $! 6,666 // cu c!uciuc# c!" *un'

in'&du%i .n !u'&c$!12 )"n'u 1u$c!ni+!"# *!u c!" *un' !c&)"i'i cu un *'!' d" )&$iu"'!n @ un!/"*'"c d" *u(*'!n0" c;i/ic" .n /!" )!'" i/)&'!'" ,P&$iu"'!nu$ "*'" un c!uciuc /u$' /!i

"+i*'"n' $! -"c!"# c""! c" -!c" u'i$i+!"! $ui $! !c&)"i"! &0i$& )"n'u '!n*)!$"0i *!u

$i-'ui,

n c!du$ /&n&7!-i"i !/ )"+"n'!' c!$cu$u$ *'!'u$ui d" )$!'2 !$ $unii !)i$i" 966 )"

(!+! d&cu/"n'"$& d" "1id"n'2 ! /uncii# ! 'i/)u$ui "-"c'i1 $uc!'# )" (!+! )&n'!u$ui# !

c"'i-ic!'"$& /"dic!$"# ! c""i$& d" c&nc"dii d" &di;n2 %i ! c""i$& d" c&nc"diu -22 )$!'2,

n *&ci"'!'" *un' .n"7i*'!'" c&n'!c'" d" /unc2 cu du!'2 n&/!$2 d" &" d! %i cu'i/) )!0i!$ d" 9 &"# c&n'!c'" )" du!'2 n"d"'"/in!'2 d! %i )" du!'2 d"'"/in!'2, n $un!

!)i$i" *" .n"7i*'"!+2 un c&nc"diu d" /!'"ni'!'" %i d&u! c&nc"dii /"dic!$" )"n'u

inc!)!ci'!'" '"/)&!2 d" /unc2 )$!'i'" din -&ndu$ *&ci"'20ii cu 5 )"n'u (&!$2 &(i%nui'2#

"*)"c'i1 66 )"n'u u7"n02 /"dic& c;iu7ic!$2# )"cu/ %i & c""" !)&(!'2 d" c&nc"diu

-22 )$!'2, n c!du$ -i/"i Eu& Edi$ N&d SRL *>! *'!(i$i' !c&d!"! *!$!iu$ui $un! -22

!1!n*# .n d!'! d" 5 !$" -i"c2"i $uni, D"duc"i$" )"*&n!$" *" .nc!d"!+2 .n'" 956 $"i )"n'u

*!$!i!0ii c" nu !u )"*&!n" .n .n'"0in"" %i 356 $"i )"n'u *!$!i!0ii c" !u & *in7u2 )"*&!n2

.n .n'"0in"",

P"*&!n"$" *'2in" nu ("n"-ici!+2 d" d"duc"" )"*&n!$2, C! "0in"i *" .n"7i*'"!+2

7!!n0i! 7"*'i&n!u$ui#i! c&'"$" c&n'i(u0ii$& *&ci!$" *un' : #5 c&n'i(u'i! d" !*i7u2i

*&ci!$" CAS )"n'u c&ndi0ii n&/!$" d" /unc2# 6#?3 c&n'i(u'i! )"n'u !ccid"n'" %i (&$i

)&-"*i&n!$"# %i 6#5 c&/i*i&n d!'&!' In*)"c'&!'u$ui T"i'&i!$ d" Munc! Bu+!u )"n'u

)!*'!"! %i c&/)$"'!"! c20i$& d" /unc2,

S>! *'udi!' !n!$i+! )&'"n0i!$u$ui u/!n .n c!du$ -i/"i Eu& Edi$ N&d # !n!$i+!

din!/icii %i *'uc'uii )&'"n0i!$u$ui u/!n# !n!$i+! )&duc'i1i'20ii /uncii, An!$i+! SOT !"

c! *c&) "1id"n0i""! )unc'"$& -&'" %i ! )unc'"$& *$!(" !$" -i/"i,

Punc'"$" -&'" !$" -i/"i *un' c!!c'"i*'ici *!u c&/)"'"n0" di*'inc'i1" )" c!" -i/! $"

)&*"d2 $! un ni1"$ *u)"i& .n c&/)!!0i" cu !$'" -i/"# .nd"&*"(i c&ncu"n'"# c" .i !*i7u2 un

!1!n'! .n -!0! $&# cu/ ! -i : "=i*'"n0! unui in1"n'! i7u&* !$ )"*&n!$u$ui "=i*'"n'#

"=i*'"n0! un& n&/!'i1" d" 'i/) %i )"*&n!$# )"cu/ %i )&*i(i$i'!'"! d"u$2ii un& cu*ui d"

-&/!" "c!$i-ic!" *!u )&$ic!$i-ic!" )" )$!n in'"n,

Punc'"$" *$!(" !$" -i/"i *un' c!!c'"i*'ici !$" !c"*'"i! c!" .i d"'"/in2 un ni1"$ d"

)"-&/!n0" in-"i& c"$& !$" -i/"$& c&ncu"n'",Pin'" !c"*'"! *" "nu/"2 $i)*! unui



)"*&n!$ *)"ci!$i+!' )"n'u "cu'!" %i *"$"c0i" @ )*i;&$&7 d" "="/)$u # -&/!$i*/ .n

d"*-2%u!"! !c'i1i'!0ii d" "1!$u!" ! )"*&n!$u$ui# un *i*'"/ d" *!$!i+!" n""c;i'!(i$#

n"*'i/u$!'&# -!)' c" ! d"'"/in!' )"n'u & )"i&!d2 di/inu!"! nu/2u$ui d" )"*&n!$ di"c'

)&duc'i1,

CAPITOLUL I

No%iuni -nral

1.1 Salariul – Pr!ul "un#ii

In c!du$ !c'i1i'20ii d"*-2%u!'" d" .n'")ind"" %i i/)$ici' .n '&'!$u$ c;"$'ui"$i$& "-"c'u!'" & )&nd"" i/)&'!n'2 & d"0in c;"$'ui"$i$" $"7!'" d" *!$!i+!"! )"*&n!$u$ui @c&*'u$

-&0"i d" /unc2 '!="$"# i/)&+i'"$" %i c&n'i(u0ii$" $"7!'" d" !c"*'"!,

T"/"nu$ d" *!$!ii @cu1n' d" &i7in" $!'in2>„ salarium” ! -&*' u'i$i+!' )"n'u ! d"-ini

)"0u$ )$2'i' c$i"n0i$& $i("i c!" )"*'!u di-"i'" !c'i1i'20i !$'& )"*&!n",

S!$!iu$ (u' ")"+in'2 *!$!iu$ )i/i' d" !n7!!'# c!" inc$ud" '&!'" d")'ui$" *!$!i!$"#

inc$u*i1 i/)&+i'"$"# '!="$" %i c&n'i(u0ii$" c" '"(ui" "0inu'", P&'i1i' )"1"d"i$& C&du$ui

-i*c!$# 1"ni'u$ (u' din *!$!ii ")"+in'2 '&'!$i'!'"! 1"ni'ui$& "!$i+!'" c&n-&/ $"7ii d" & )"*&!n2 -i+ic2 )" -i"c!" $&c d" "!$i+!"# indi-""n' d" d"nu/i"! !c"*'&! *!u d" -&/! *u(

c!" *un' !c&d!'",

S!$!iu$ n"' ")"+in'2 *!$!iu$ )" c!" !n7!!'u$ .$ )i/"%'" "-"c'i1# du)2 c" din *!$!iu$

(u' *>!u "0inu' :

i/)&+i'u$ )" *!$!ii# c&n'i(u0i! $! !*i7u2i$" *&ci!$"# c&n'i(u0i! $! !*i7u2i$" *&ci!$" d"

*2n2'!'"# c&n'i(u0i! $! -&ndu$ d" %&/!# "'c,

In !nu/i'" *"c'&!" d" !c'i1i'!'" c;"$'ui"$i$" cu -&0! d" /unc2 @ cu *!$!i+!"! )"*&n!$u$ui ")"+in'2 /!i /u$' d" u/2'!'" din '&'!$u$ c;"$'ui"$i$& d" "=)$&!'!"# !*'-"$ %i

*i*'"/u$ c&n'!(i$ !$ c&n'!(i$i'20ii .n'")ind"ii# d!'&i'2 *u/"$& /!i i/)$ic!'" %i -!)'u$ui c2

d&/"niu$ "*'" *'ic' $"7i-"!' )in di-"i'" !c'" n&/!'i1" ")"+in'2 & )!'" i/)&'!n'2 !

c&n'!(i$i'20ii,

S!$!iu$ ")"+in'2 „"=)"*i! (2n"!*c2 ! 1!$&ii -&0"i d" /unc2”# „)"0u$ -&0"i d"

/unc2”# „)$!'! -&0"i d" /unc2”, M!i *i/)$u# *!$!iu$ "*'" d"-ini' c! „)$!'!# d" "7u$2 .n -&/2

(2n"!*c2# ! un"i !c'i1i'20i d")u*"”# „)"0u$ /uncii”# „)$!'! /uncii”,



S!$!iu$ ")"+in'2 c&n'!)"*'!0i! /uncii d")u*" d" *!$!i!' .n (!+! c&n'!c'u$ui

indi1idu!$ d" /unc2,

P"n'u /unc2 )"*'!'2 .n (!+! c&n'!c'u$ui indi1idu!$ d" /unc2 -i"c!" *!$!i!' !"

d")'u$ $! un *!$!iu "=)i/!' .n (!ni,

H S!$!iu$ cu)ind" *!$!iu$ d" (!+2# ind"/ni+!0ii$"# *)&ui$"# )"cu/ *i !$'" !d!&*ui,9

H S!$!ii$" *" )$2'"*c .n!in'"! &ic2& !$'" &($i7!0ii (2n"%'i !$" !n7!!'&u$ui,”3

Din )unc' d" 1"d"" -i*c!$# *!$!iu$ ")"+in'2:

• P"n'u !n7!!'&i @*&ci"'!'" c&/"ci!$2# "7i" !u'&n&/2 "'c,# & c;"$'ui!$2# c! &ic" !$'2

c;"$'ui!$2# i/)u*2 d" n"c"*i'!'"! d"*-2%u2ii !c'i1i'20ii, An7!!'&u$# c!" -!c" „)$!'!

/uncii” *u( -&/2 d" „*!$!ii”# !" &($i7!0i!:

D" ! *" .n"7i*'! )" c;"$'ui"$i cu *!$!ii$" !c&d!'"# c!" ")"+in'2 & „c;"$'ui!$2 cu*!$!ii$"”# .n"7i*'!'2 .n d"(i'u$ c&n'u$ui ?4 „C;"$'ui"$i cu "/un"!0ii$"

)"*&n!$u$ui”# c!" "*'" & c;"$'ui!$2 d"duc'i(i$2 $! c!$cu$u$ )&-i'u$ui i/)&+!(i$

@!dic2 !d/i*2 ! *" *c2d"! din 1"ni'ui$" i/)&+!(i$" .n *c&)u$ d"'"/in2ii )&-i'u$ui

i/)&+!(i$<

D" ! *" .n"7i*'! .n "1id"n0! -in!nci!>c&n'!(i$2 cu „*!$!ii$" )$2'i'"”# "*)"c'i1 cu

„*!$!ii$" %i !$'" d")'ui cu1"ni'" )"*&n!$u$ui”# .n c"di'u$ c&n'u$ui 49 „P"*&n!$ H

"/un"!0ii !c&d!'"”# %i d" ! c!$cu$! %i "0in"# )in *'&)! $! *u*2# &($i7!0ii$" (u7"'!" @c&n'i(u0i! )"n'u %&/!# )"n*i"# *2n2'!'" %i i/)&+i', C!$cu$u$ %i "0in""!

&($i7!0ii$& d!'&!'" *'!'u$ui ")"+in'2 & &($i7!0i" ! !n7!!'&u$ui @! c"$ui c!" -!c"

)$!'! *!$!ii$& %i *" -!c" )in „*'&)! $! *u*2”# c!" c&n*'2 .n -!)'u$ c2 nu *" -!c"

)$!'! *!$!ii$& )n2 nu *" „*'&)"!+2”# )n2 nu *" c!$cu$"!+2 %i *" "0in *u/"$"

d!'&!'" *'!'u$ui<

• P"n'u *!$!i!' @!n7!!'# un „1"ni' &(0inu' )in /unc2”# un 1"ni' !c&d!' d" !n7!!'&

du)2 c" *>!u c!$cu$!' *i "0inu' d" !n7!!'& '&!'" &($i7!0ii$" d" )$!'2 d!'&!'" *'!'u$ui,Din )unc' d" 1"d"" *'ic' -i*c!$# *"n*u$ %i c&n0inu'u$ n&0iunii d" *!$!iu *" 1& .n0"$"7"

c&"c' %i )" d")$in nu/!i d!c2 "*'" )i1i' !'' din )unc' d" 1"d"" !$ c"$ui c!" .$ !c&d2 @!$

!n7!!'&u$ui# c!" "*'" )$2'i'&u$ d" *!$!ii# c' %i din )unc' d" 1"d"" !$ c"$ui c!" .$ )i/"%'"

@!$ *!$!i!'u$ui# c!" "*'" ("n"-ici!u$ 1"ni'ui$& din *!$!ii,

n !c'u!$u$ c!du $"7i*$!'i1 !n7!!'&u$# @ .n'")in+2'&u$ *!u *'!'u$ "*'" &($i7!' *2 *"

c&n-&/"+" "7$"/"n'2i$& c&n'!(i$" )i1ind !)&'2i$" -in!nci!" %i c&n'!(i$" %i c"$&

A', 54 $"7"! n,5389663 C&du$ Muncii9 A', 55 $"7"! n,5389663 C&du$ Muncii3 A', 5? $"7"! n,5389663 C&du$ Muncii



"-"i'&!" $! *u/"$" "0inu'" din d")'ui$" *!$!i!$" cu1"ni'" )"*&n!$u$ui %i d!'&!'" c2'"

di1"*" (u7"'",

ANGAJATORUL )&!'" -i c&n-&/ $"7i*$!0i"i .n 1i7&!" & *&ci"'!'" c&/"ci!$2# "7i"

!u'&n&/2# & in*'i'u0i" )u($ic2 "'c,# !dic2 !c"! )"*&!n2 -i+ic2 *!u uidic2 c!" u'i$i+"!+2 -&0!

d" /unc2 !n7!!'2 )" (!+2 d" c&n'!c' d" /unc2, An7!!"! *!$!i!'u$ui *" -!c" .n (!+!c&n'!c'u$ui indi1idu!$ d" /unc2 %i ! c&n'!c'u$ui c&$"c'i1 d" /unc2,

P&'i1i' $"7ii# „ C&n'!c'u$ C&$"c'i1 d" Munc2” "*'" c&n1"n0i! .nc;"i!'2 .n'" )!'&n *!u

&7!ni+!0i! )!'&n!$2 # )" d" & )!'" %i *!$!i!0i ")"+"n'!0i )in *indic!'" &i .n !$' /&d

)"12+u' d" $"7"# d" c"!$!$'2 )!'" # )in c!" *" *'!(i$"*c c!u+"$" )i1ind c&ndi0ii$" d" /unc2#

*!$!i+!"! )"cu/ %i !$'" d")'ui %i &($i7!0ii c" d"cu7 din !)&'ui$" d" /unc2,

C&n'!c'"$" c&$"c'i1" d" /unc2 *" )&' .nc;"i! $! ni1"$u$ !n7!!'&i$&# !$ !/ui$& d"

!c'i1i'!'" %i $! ni1"$ n!0i&n!$,C&n'!c'u$ c&$"c'i1 d" /unc2 !" c!!c'" c&n1"n0i&n!$ "$ c&n0innd d")'ui %i &($i7!0ii

!$" c"$& d&i )!'"n"i *&ci!$i %i ")"+in'2 1&in0! $& "=)i/!'2 .n 1"d""! d"*-!%u2ii

n&/!$" ! "$!0ii$& d" /unc2,

C&n'!c'u$ c&$"c'i1 d" /unc2 "*'" "+u$'!'u$ un"i n"7&ci"i# )" d" & )!'" .n'" )!'&n#

c!" $! ni1"$u$ uni'20ii# )&!'" -i ")"+"n'!' -i" d" &7!nu$ d" c&nduc""# -i" d" & )"*&!n2

d"*"/n!'2 d" !c"!*'! H !d/ini*'!'&u$ un"i *&ci"'20i c&/"ci!$"# /!n!7"u$ *!u & )"*&!n2

./)u'"nici'2 d" c&n*i$iu$ d" !d/ini*'!0i"# i! )" !$'2 )!'" d" *!$!i!0i# c!" $! ni1"$ d"

uni'!'" *un' ")"+"n'!0i d" &7!ni+!0ii *indic!$" $"7!$ c&n*'i'ui'" %i "cun&*cu'" c! -iind

")"+"n'!'i1",

C&n'!c'"$" indi1idu!$" d" /unc2 nu )&' c&n0in" c$!u+" c!" *2 *'!(i$"!*c2 d")'ui $! un

ni1"$ in-"i& c"$ui *'!(i$i' )in c&n'!c'"$" c&$"c'i1" d" /unc2,

P"1"d"i$" c&n'!c'u$ui c&$"c'i1 d" /unc2 )&duc "-"c'" )"n'u '&0i *!$!i!0ii# indi-""n'

d" d!'! !n7!2ii *!u d" !-i$i""! $& $! & &7!ni+!0i" *indic!$2, In c&n0inu'u$ unui c&n'!c'

c&$"c'i1 d" /unc2 '"(ui" *2 "=i*'" c$!u+" "-"i'&!" $! :

- c&ndi0ii$" d" /unc2

- /&du$ .n c!" *" "!$i+"!+2 *!$!i+!"!

- ni1"$u$ d" *!$!i+!" .n .n'")ind""! "*)"c'i12

- d")'ui$" *i &($i7!0ii$" )20i$&

- !$'" d")'ui %i &($i7!0ii# c;i! c&n"=" cu /unc!

- c$!u+" "-"i'&!" $! )&'"c0i! *indic!$2 *!u $! )&'"c0i! ")"+"n'!n0i$& *!$!i!0i$&

C$!u+"$" unui c&n'!c' c&$"c'i1 d" /unc2 *" /&di-ic2 &($i7!'&iu !'unci cnd n&/"$"

$"7!$" *'!(i$"*c d")'ui .n -!1&!"! *!$!i!0i$& )"*'" c"$" cu)in*" .n c&n'!c'u$ c&$"c'i1 d"

/unc2, In'>& !*"/"n"! *i'u!0i" )20i$" !u &($i7!0i! /&di-ic2ii c&n'!c'u$ui# !*'-"$ c$!u+"$"

6



c&n'!c'u$ui d"1in nu$"# d"&!"c" "$" nu /!i *un' .n c&n-&/i'!'" cu di*)&+i0ii$" /ini/!$"

!$" $"7ii,

n c!+u$ .n c!" c&n'!c'u$ c&$"c'i1 d" /unc2 *" *u*)"nd2# .n c&n-&/i'!'" cu

)"1"d"i$" $"7ii# !c"!*'2 *i'u!0i" '"(ui" c&/unic!'2 .n '"/"n d" 5 +i$" &7!ni*/u$ui

!d/ini*'!'i1 $! c!" ! -&*' d")u* c&n'!c'u$ d" .n"7i*'!",C&n'!c'u$ indi1idu!$ d" /unc2 ")"+in'2 & .n0"$"7"" din'" & )"*&!n2 -i+ic2#

d"nu/i'2 *!$!i!' %i & )"*&!n2 -i+ic2 *!u uidic2 # d"nu/i'2 !n7!!'&# )in c!" *!$!i!'u$ *"

&($i72 *2 )"*'"+" /unc! )"12+u'2 .n c&n'!c'# .nd")$inind !'i(u0ii$" c" %i $">! !*u/!'# .n

c&ndi0ii$" d" di*ci)$in2 *'!(i$i'" )in $"7" %i )in c&n'!c'u$ c&$"c'i1 d" /unc2 # .n *c;i/(u$

unui *!$!iu %i !$ !$'& d")'ui cu1"ni'",

C&n'!c'"$" indi1idu!$" d" /unc2 1& -i .n"7i*'!'" .n '"/"n d" 96 d" +i$" d" $! d!'!

inc;"i"ii $&# $! in*)"c'&!'"$" '"i'&i!$" d" /unc2,An7!!'&u$ !" &($i7!0i! $"7!$2 d" ! .n-iin0! un „"7i*'u 7"n"!$ d" "1id"n02 !$

c&n'!c'"$& indi1idu!$" d" /unc2”# i! din $un! /!'i" 966 !" &($i7!0i! $"7!$! d" !$

'!n*/i'" In*)"c'&!'u$ui T"i'&i!$ d" Munc2 %i .n -&/!' "$"c'&nic in '"/"n d" 5 +i$" d" $!

.n"7i*'!"! c&n'!c'u$ui $! In*)"c'&!'u$ T"i'&i!$ d" Munc2, An7!!'&ii !u &($i7!0i! d" !

d")un" $un! $! In*)"c'&!'"$" '"i'&i!$" d" /unc2 %'!'"$" d" )$!'2 %i !c'"$" din c!" "+u$'2

)$!'! $un!2 ! c&/i*i&nu$ui )"n'u c&/)$"'!"! c20i$& d" /unc2 !$" !n7!!0i$&# $! !7"n0i!

ud"0"!n2 )"n'u &cu)!"! -&0"i d" /unc2 !c'"$" din c!" "+u$'2 )$!'! c&n'i(u0i"i $! (u7"'u$

!*i7u2i$& )"n'u *&/!# $! c!*! d" )"n*ii# !c'"$" din c!" "+u$'! )$!'! c&n'i(u0i"i c2'"

(u7"'u$ !*i7u2i$& *&ci!$" d" *'!'# $! c!*! d" *2n2'!'" !c'"$" din c!" "+u$'2 )$!'! c&n'i(u0i"i

c!'" (u7"'u$ -&ndu$ui n!0i&n!$ unic d" !*i7u2i *&ci!$" d" *2n2'!'",

Pin PATRON *" .n'"$"7" !c"! )"*&!n2 -i+ic2 *!u uidic2 c!" !n7!"!+2 *!$!i!0i )in

.nc;"i""! c&n'!c'"$& indi1idu!$" d" /unc2, Pin .nc;"i""! c&n'!c'"$& c&$"c'i1" d" /unc2

*" u/!"%'" )&/&1!"! un& "$!0ii d" /unc2 "c;i'!(i$" d" n!'u2 *2 !*i7u" )&'"c0i"

*&ci!$2 *!$!i!0i$&# )"1"ni"! *!u $i/i'!"! c&n-$ic'"$& c&$"c'i1" d" /unc2 &i "1i'!"!

d"c$!n%2ii 7"1"$&,

SALARIATUL "*'" & )"*&!n2 .nc!d!'2 cu c&n'!c' indi1idu!$ d" /unc2# cu 'i/) in'"7!$

*!u )!0i!$ d" /unc2# )" & )"i&!d2 n"d"'"/in!'2 *!u d"'"/in!'2, A'' 'i/) c' nu "=i*'2 un

c&n'!c' indi1idu!$ d" /unc2# nu *" )&!'" 1&(i d" *!$!i!' *!u *!$!iu, C!$i'!'"! d" *!$!i!' *"

c!)2'2 nu/!i %i nu/!i )in .nc;"i""! unui c&n'!c' indi1idu!$ d" /unc2# c!" 7"n""!+2

.n'&c/i"! d&cu/"n'u$ui „c!'" d" /unc2”# nu/i'2 /!i n&u „c!n"' d" /unc2”,

D" "0inu' c2 un"$" !c'i1i'20i *" )&' d"*-2%u! %i )" (!+2 d" „c&n'!c'" ci1i$"”# .nc;"i!'" .n

(!+! C&du$ui Ci1i$# c!" nu 7"n""!+2 !)&'ui d" /unc2# c!" nu *" cu)ind .n %'!'u$ #d"

*!$!ii %i# c! u/!"# @ nu *" *u)un c&n'i(u0ii$& (u7"'!" @)"n'u %&/!# )"n*ii# *2n2'!'"



)"12+u'" )"n'u 1"ni'ui$" din *!$!ii *i !*i/i$!'" *!$!ii$&# @9 nu *" i/)&+i'"!+2 )" (!+!

(!"/u$ui $un! d" i/)un""# )" (!+! c2ui! *" i/)un 1"ni'ui$" *!$!i!$" *i !*i/i$!'"

*!$!ii$&# @3 nu *" inc$ud .n 1"ni'u$ !nu!$ 7$&(!$ i/)&+!(i$,

V"ni'ui$" )" (!+2 d" „c&n'!c'" ci1i$"”# .nc;"i!'" .n (!+! C&du$ui Ci1i$# *" .nc!d"!+2

.n C&du$ Fi*c!$ @C,-, $! „1"ni'ui din !$'" *u*"”4

# i! i/)&+i'u$ *" c!$cu$"!+2 cu c&'! d" ?du)2 ,6,966?5

CONTRACTUL INDIVIDUAL DE MUNCĂ ")"+in'2 „Un !c&d .nc;"i!' .n'" d&u2 *!u

/!i /u$'" )"*&!n" *)" ! !*i7u! un "+u$'!' din c!" -i"c!" u/2"%'" un ("n"-iciu”?

P"*&!n! -i+ic2 d&(nd"%'" c!)!ci'!'" d" /unc2 $! ./)$ini"! 1*'"i d" ? !ni, P"*&!n!

-i+ic2 )&!'" .nc;"i! un c&n'!c' d" /unc2 .n c!$i'!'" d" *!$!i!' %i $! ./)$ini"! 1*'"i d" 5

!ni # cu !c&du$ )2in0i$& *!u !$ ")"+"n'!n0i$& $"7!$i# )"n'u !c'i1i'20i )&'i1i'" cu

d"+1&$'!"! -i+ic2# !)'i'udini$" %i cun&%'in0"$" *!$"# d!c2 !*'-"$ nu .i *un' )"ic$i'!'" *2n2'!'"!#d"+1&$'!"! %i )"72'i"! )&-"*i&n!$2,

nc!d!"! .n /unc2 ! )"*&!n"$& *u( 1*'! d" 5 !ni "*'" in'"+i*2,

nc!d!"! .n /unc2 ! )"*&!n"$& )u*" *u( in'"dic0i" ud"c2'&"!*c2 "*'" in'"+i*2,

nc!d!"! .n /unc2 in $&cui d" /unc2 7"$"# 12'2/2'&!" *!u )"icu$&!*" *" )&!'" -!c"

du)2 ./)$ini"! 1*'"i d" !ni< !c"*'" $&cui d" /unc2 *" *'!(i$"*c )in ;&'2" !

Gu1"nu$ui,

C&n'!c'u$ C&$"c'i1 d" Munc2 Unic $! Ni1"$ N!0i&n!$ )" !nii 9665>966? .nc;"i!' c&n-&/

!', 6 %i din L"7"! n, 368?# ")u($ic!'2# .n"7i*'!' $! Mini*'"u$ Muncii# S&$id!i'20ii

S&ci!$" %i F!/i$i"i cu n, 96,683,6,9665 )"1"d" "-"i'& $! 'i/)u$ d" /unc2

Du!'! n&/!$2 ! 'i/)u$ui d" /unc2 "*'" d" &" )" +i *!u d" 46 d" &" )" *2)'2/!n2,

In c!+u$ 'in"i$& .n 1*'2 d" )n2 $! !ni# du!'! 'i/)u$ui d" /unc2 "*'" d" ? &" )" +i %i d"

36 d" &" )" *2)'2/!n2,

P&'i1i' C&du$ui Muncii c&n'!c'u$ indi1idu!$ d" /unc2 "*'" c&n'!c'u$ .n '"/"iu$ c2ui!

& )"*&!n2 -i+ic2# d"nu/i'2 *!$!i!'# *" &($i72 *2 )"*'"+" /unc2 )"n'u "$ %i *u( !u'&i'!'"!

unui !n7!!'&# )"*&!n2 -i+ic2 *!u uidic2# .n *c;i/(u$ un"i "/un"!0ii d"nu/i'" *!$!iu

C$!u+"$" c&n'!c'u$ui indi1idu!$ d" /unc2 nu )&' c&n0in" )"1"d"i c&n'!" *!u d")'ui

*u( ni1"$u$ /ini/ *'!(i$i' )in !c'" n&/!'i1" &i )in c&n'!c'" c&$"c'i1" d" /unc2,

C&n'!c'u$ indi1idu!$ d" /unc2 *" .nc;"i" )" du!'2 n"d"'"/in!'2,6

4 A',3 C&du$ Fi*c!$

5 A', 5 C&du$ Fi*c!$? O=-&d, Dic0i&n! d" )&$i'ic2# Edi'u! Uni1""* Encic$&)"dic# Bucu"%'i# 966# A', 6, $"7"! n,5389663 A', 6, $"7"! n,5389663 A', , $"7"! n,53896636 A', 9, $"7"! n,5389663

9



Pin "=c")0i"# c&n'!c'u$ indi1idu!$ d" /unc2 *" )&!'" .nc;"i! %i )" du!'2 d"'"/in!'2#

.n c&ndi0ii$" "=)"* )"12+u'" d" $"7",6

n *"n*u$ )"+"n'u$ui c&d# )in !n7!!'& *" .n0"$"7" )"*&!n2 -i+ic2 *!u uidic2 c"

)&!'"# )&'i1i' $"7ii# *2 !n7!"+" -&02 d" /unc2 )" (!+2 d" c&n'!c' indi1idu!$ d" /unc2,

Munc! )"*'!'2 .n '"/"iu$ unui c&n'!c' indi1idu!$ d" /unc2 .i c&n-"2 *!$!i!'u$ui1"c;i/" .n /unc2, 9

Oic" *!$!i!' !" d")'u$ d" ! cu/u$! /!i /u$'" -unc0ii# .n (!+! un& c&n'!c'"

indi1idu!$" d" /unc2# ("n"-iciind d" *!$!iu$ c&"*)un+2'& )"n'u -i"c!" din'" !c"*'"!, F!c

"=c")0i" d" $! )"1"d"i$" !$ini!'u$ui !n'"i& *i'u!0ii$" .n c!" )in $"7" *un' )"12+u'"

inc&/)!'i(i$i'20i )"n'u cu/u$u$ un& -unc0ii,

Salariaţii care cumulează mai mule !u"cţii su" #$li%aţi să &eclare !iecărui a"%a'a#r

l#cul u"&e e(erciă !u"cţia )e care # c#"si&eră &e $ază,3

C&n'!c'u$ indi1idu!$ d" /unc2 )" du!'2 d"'"/in!'2 "u )#ae !i *"c+eia )e # &uraă

mai mare &e ,- lu"i.,/

An7!!'&u$ )&!'" .nc!d! *!$!i!0ii cu )&7!/ d" $ucu c&"*)un+2'& un"i -!c0iuni d"

n&/2 d" c"$ )u0in d&u2 &" )" +i# )in c&n'!c'" indi1idu!$" d" /unc2 )" du!'2

n"d"'"/in!'2 *!u )" du!'2 d"'"/in!'2# d"nu/i'" c&n'!c'" indi1idu!$" d" /unc2 cu 'i/)

)!0i!$,

C&n'!c'u$ indi1idu!$ d" /unc2 cu 'i/) )!0i!$ *" .nc;"i" nu/!i .n -&/2 *ci*2,5

Du!'! *2)'2/n!$2 d" $ucu ! unui *!$!i!' !n7!!' cu c&n'!c' indi1idu!$ d" /unc2 cu

'i/) )!0i!$ "*'" in-"i&!2 c"$"i ! unui *!$!i!' cu n&/2 .n'"!72 c&/)!!(i$# -22 ! )u'"! -i

/!i /ic2 d" 6 &" )" *2)'2/n!$,5

Ti/)u$ d" /unc2 ")"+in'2 'i/)u$ )" c!" *!$!i!'u$ .$ -&$&*"%'" )"n'u .nd")$ini"!

*!cini$& d" /unc2,?

P"n'u *!$!i!0ii !n7!!0i cu n&/2 .n'"!72# du!'! n&/!$2 ! 'i/)u$ui d" /unc2 "*'" d"

&" )" +i %i 46 d" &" )" *2)'2/n2,

E*'" in'"+i*2 *u( *!nc0iun"! nu$i'20ii !(*&$u'"# .nc;"i""! unui c&n'!c' indi1idu!$ d"

/unc2 .n *c&)u$ )"*'2ii un"i /unci *!u ! un"i !c'i1i'20i i$ici'" &i i/&!$",

C&n'!c'u$ indi1idu!$ d" /unc2 *" inc;"i" .n (!+! c&n*i/02/n'u$ui )!0i$&# .n -&/2

*ci*2# .n $i/(! &/n2, O($i7!0i! d" .nc;"i"" ! c&n'!c'u$ui indi1idu!$ d" /unc2 .n -&/2

*ci*2 "1in" !n7!!'&u$ui,

A', 4, $"7"! n,53896639 A', ?, $"7"! n,53896633 A', 35, $"7"! n,53896634 A', 9, $"7"! n,53896635 A', 6, $"7"! n,5389663? A', 6, $"7"! n,5389663 A', 6, $"7"! n,5389663

3



D" !*"/"n"!# '&' )" c;"$'ui!$! $& !n7!!'&ii *un' &($i7!0i *2 !)$ic" n&/"$" $"7!$" d"

i7i"n2# )"cu/ %i /2*ui$" d" i7i"n2# d"+in*"c0i" %i d"!'i+!" )"i&dic2,

C&n'&$u$ /"dic!$ .n 1"d""! .nc!d2ii .n /unc2 *" -!c" $! *&$ici'!"! c"$ui c!"

!n7!"!+2# c!" '"(ui" *2 )"ci+"+" .n -i%! /"dic!$2>'i)# -unc0i! %i $&cu$ d" /unc2 und"

*&$ici'!n'u$ u/"!+2 *2 $uc"+"# )"cu/ %i -!)'u$ c2 )"*&n!$u$ !n7!!' "*'" &($i7!' *2 *" )"+in'" $! c&n'&$u$ /"dic!$ )"i&dic,

C&nc$u+i! "=!/"nu$ui /"dic!$ & c&n*'i'ui" !1i+u$ /"dic!$ "$i("!' d" uni'!'"! *!ni'!2

c&/)"'"n'2, nc!d!"! un"i )"*&!n" .n /unc2 -22 "-"c'u!"! )"!$!(i$2 ! "=!/"nu$ui

/"dic!$ "*'" n"$"7!$2# c&n'!c'u$ indi1idu!$ d" /unc2 -iind $&1i' d" nu$i'!'",

P"n'u .nc!d!"! .n /unc2 .n (!+! unui c&n'!c' indi1idu!$ d" /unc2 "*'" n"c"*!2 d"

"7u$! # .nd")$ini"! un& c&ndi0ii d" *'udii *!u d" )"7!'i" )&-"*i&n!$2 c&"*)un+!'&!"

)&*'u$ui "*)"c'i1, N!'u! %i ni1"$u$ *'udii$& *un' *'!(i$i'" .n !)&' cu *)"ci!$i'!'"!#c&/)$"=i'!'"!# !'i(u0ii$" %i 2*)und"i$" -unc0i"i *!u /"*"i"i c" u/"!+2 ! -i .nd")$ini'2#

)&'i1i' c&n'!c'u$ui,

An'"i& .nc;"i"ii *!u /&di-ic2ii c&n'!c'u$ui indi1idu!$ d" /unc2# !n7!!'&u$ !"

&($i7!0i! d" ! in-&/! )"*&!n! c!" *&$ici'2 !n7!!"! &i# du)2 c!+# *!$!i!'u$ cu )i1i" $!

c$!u+"$" 7"n"!$" )" c!" in'"n0i&n"!+2 *2 $" .n*ci" .n c&n'!c' *!u *2 $" /&di-ic",

In-&/!0i! )"12+u'2 $! )!!7!-u$ !n'"i& 1! cu)ind"# du)2 c!+# c"$ )u0in u/!'&!"$"

"$"/"n'":

! id"n'i'!'"! )20i$&

( $&cu$ d" /unc2 *!u .n $i)*! unui $&c d" /unc2 -i=# )&*i(i$i'!'"! c! *!$!i!'u$ *2

/unc"!*c2 .n di1"*" $&cui

c *"diu$ *!u du)2 c!+# d&/ici$iu$ !n7!!'&u$ui

d !'i(u0ii$" )&*'u$ui

" i*cui$" *)"ci-ic" )&*'u$ui

- d!'! d" $! c!" c&n'!c'u$ u/"!+2 *2 .%i )&duc2 "-"c'"$"

7 .n c!+u$ unui c&n'!c' d" /unc2 )" du!'2 d"'"/in!'2 *!u !$ unui c&n'!c' d" /unc2

'"/)&!!# du!'! !c"*'&!

; du!'! c&nc"diu$ui d" &di;n! $! c!" *!$!i!'u$ !" d")'u$

i c&ndi0ii$" d" !c&d!" ! )"!1i+u$ui d" c!'" )!0i$" c&n'!c'!n'" %i du!'! !c"*'ui!

*!$!iu$ d" (!+2# !$'" "$"/"n'" c&n*'i'u'i1" !$" 1"ni'ui$& *!$!i!$"# )"cu/ %i

)"i&dici'!'"! )$!0ii *!$!iu$ui $! c!" *!$!i!'u$ !" d")'u$,

du!'! n&/!$! ! /uncii "=)i/!'2 .n &"8+i %i &"8*2)'2/n2

$ indic!"! c&n'!c'u$ui c&$"c'i1 d" /unc2 c" "7$"/"n'"!+2 c&ndi0ii$" d" /unc2 !$"

*!$!i!'u$ui

4



/ du!'! )"i&!d"i d" )&(!

Oic" /&di-ic!" ! unui! din'" "$"/"n'"$" )"12+u'" /!i *u* .n 'i/)u$ "="cu'2ii

c&n'!c'u$ui indi1idu!$ d" /unc2 i/)un" .nc;"i""! unui !c' !di0i&n!$ $! c&n'!c'# .n'>un

'"/"n d" 5 +i$" d" $! d!'! .ncun&%'iin02ii .n *ci* ! *!$!i!'u$ui cu "=c")0i! *i'u!0ii$& .n c!"

& !*"/"n"! /&di-ic!" "+u$'2 c! )&*i(i$2 din $"7" *!u din c&n'!c'u$ c&$"c'i1 d" /unc2!)$ic!(i$,

Cu )i1i" $! in-&/!0ii$" -uni+!'" *!$!i!'u$ui# )"!$!(i$ .nc;"i"ii c&n'!c'u$ui

indi1idu!$ d" /unc2 # .n'" )20i )&!'" in'"1"nii un c&n'!c' d" c&n-id"n0i!$i'!'",

n !-!! c$!u+"$& 7"n"!$" .n'" )20i )&' -i n"7&ci!'" %i cu)in*" .n c&n'!c'u$ indi1idu!$

d" /unc2 %i !$'" c$!u+" *)"ci-ic",

Sun' c&n*id"!'" c$!u+" *)"ci-ic"# -22 c! "nu/"!"! *2 -i" $i/i'!'i12:

! c$!u+! cu )i1i" $! -&/!"! )&-"*i&n!$2 ( c$!u+! d" n"c&ncu"n02

c c$!u+! d" /&(i$i'!'"

d c$!u+! d" c&n-id"n0i!$i'!'"

C$!u+! d" n"c&ncu"n02 .$ &($i72 )" *!$!i!' *2 nu )"*'"+" .n in'""*u$ )&)iu *!u !$

unui '"0# & !c'i1i'!'" c!" *" !-$2 .n c&ncu"n02 cu c"! )"*'!'! $! !n7!!'&u$ *!u &i *2 nu

)"*'"+" & !c'i1i'!'" .n -!1&!"! unui '"0 c!" *" !-$2 .n "$!0ii d" c&ncu"n02 cu !n7!!'&u$

*!u %i .$ &($i72 )" !n7!!'& *2 .i )$2'"!*c2 *!$!i!'u$ui & ind"/ni+!0i" $un!2,

C$!u+! d" n"c&ncu"n02 .%i )&duc" "-"c'"$" nu/!i d!c2 .n cu)in*u$ c&n'!c'u$ui

indi1idu!$ d" /unc2 *un' )"12+u'" .n /&d c&"c' !c'i1i'20i$" c" *un' in'"+i*" *!$!i!'u$ui )"

du!'! c&n'!c'u$ui,

Ind"/ni+!0i! d!'&!'2 *!$!i!'u$ui *" n"7&ci!+2 %i "*'" d" c"$ )u0in 95 din *!$!iu,

Ind"/ni+!0i! '"(ui" )$2'i'2 .n'&c/!i %i $! 'i/),

C$!u+! d" n"c&ncu"n02 nu )&!'" -i *'!(i$i'2 )" du!'! )"i&!d"i d" )&(2, C$!u+! d"

n"c&ncu"n02 nu .%i /!i )&duc" "-"c'"$" $! d!'! .nc"'2ii c&n'!c'u$ui indi1idu!$ d" /unc2,

Pin "=c")0i" d" $! )"1"d"i$" )!!7!-u$ui !n'"i&# c$!u+! d" n"c&ncu"n02 .%i )&!'"

)&duc" "-"c'"$" %i du)2 .nc"'!"! c&n'!c'u$ui indi1idu!$ d" /unc2# )"n'u & )"i&!d2 d"

/!=i/u/ ? $uni# .n c!+u$ -unc0ii$& d" "="cu0i"# %i d" /!=i/u/ 9 !ni )"n'u c"i c!" !u

&cu)!' -unc0ii d" c&nduc""# d!c2 & !*'-"$ d" )"i&!d2 ! -&*' c&n1"ni'2 "=)"* )in c&n'!c'u$

indi1idu!$ d" /unc2,

C$!u+! d" n"c&ncu"n02 nu )&!'" !1"! c! "-"c' in'"+ic""! .n /&d !(*&$u' ! "="ci'2ii

)&-"*i"i *!$!i!'u$ui *!u ! *)"ci!$i+2ii )" c!" & d"0in",

L! *"*i+!"! *!$!i!'u$ui *!u ! in*)"c'&!'u$ui '"i'&i!$ d" /unc2 in*'!n0! c&/)"'"n'2

)&!'" di/inu! "-"c'"$" c$!u+"i d" n"c&ncu"n02,

5



n c!+u$ n""*)"c'2ii# cu 1in&120i" ! c$!u+"i d" n"c&ncu"n02 *!$!i!'u$ )&!'" -i &($i7!'

$! "*'i'ui"! ind"/ni+!0i"i %i du)2 c!+ # $! d!un">in'""*" c&"*)un+2'&!" )"udiciu$ui )"

c!" $! )&du* !n7!!'&u$ui,

Pin c$!u+! d" /&(i$i'!'" )20i$" )"12+u'" .n c&n'!c'u$ indi1idu!$ d" /unc2 *'!(i$"*c

c2# .n c&n*id"!"! *)"ci-icu$ui /uncii # "="cu'!"! &($i7!0ii$& d" *"1iciu d" c!'" *!$!i!' nu*" "!$i+"!+2 .n'>un $&c *'!(i$i' d" /unc2, n !c"*' c!+ *!$!i!'u$ ("n"-ici!+2 d" )"*'!0ii

*u)$i/"n'!" .n (!ni *!u .n n!'u2,

Pin c$!u+! d" c&n-id"n0i!$i'!'" )20i$" c&n1in c!# )" '&!'2 du!'! c&n'!c'u$ui indi1idu!$

d" /unc2 %i du)2 .nc"'!"! !c"*'ui!# *2 nu '!n*/i'2 d!'" *!u in-&/!0ii d" c!" !u $u!'

cun&%'in02 .n 'i/)u$ "="cu'2ii c&n'!c'u$ui# .n c&ndi0ii$" *'!(i$i'" .n "7u$!/"n'"$" in'"n" .n

c&n'!c'"$" c&$"c'i1" d" /unc2 *!u .n c&n'!c'"$" indi1idu!$" d" /unc2,

N""*)"c'!"! !c"*'"i c$!u+" d" c2'" &ic!" din'" )20i !'!7" &($i7!0i! c"$ui .n cu$)2$! )$!'! d" d!un">in'""*",

D"*-2%u!"! un& !c'i1i'20i# )" c' d" nu/"&!*"# )" !'' d" di1"*i-ic!'"# *" -!c" )" (!+!

un& c&n'!c'"8c&n1"n0ii ci1i$"# .nc;"i!'" .n (!+! C&du$ui ci1i$,

CONTRACTUL CIVIL "*'" !c&du$ .n'" d&u2 *!u /!i /u$'" )"*&!n" .n *c&)u$ d" !

)&duc" "-"c'" uidic"# c&n*'nd# .n 7"n"!$# .n "!$i+!"! unui )&du*# "="cu'!"! un"i

$uc2i# )"*'!"! unui *"1iciu, C&n'!c'u$ ci1i$ "*'" c&n'!c'u$ .n '"/"iu$ c2ui! & )"*&!n2

-i+ic2# d"nu/i'2 "="cu'!n'8)"*'!'&# *" &($i72 *2 "!$i+"+" un )&du*# *2 "="cu'" & $uc!"# *2

)"*'"+" un *"1iciu )"n'u %i *u( !u'&i'!'"! unui ("n"-ici!# )"*&!n2 -i+ic2 *!u uidic2# .n

*c;i/(u$ )$20ii c&n1"ni'",

C&n'!c'"$" ci1i$" nu *un' $"7!'" d" 'i/)# nu *" .nc;"i" cu 'i/) in'"7!$ d" $ucu %i nici cu

'i/) )!0i!$ d" $ucu# nu *" .nc;"i" nici )" du!'2 n"d"'"/in!'2# nici )" du!'2 d"'"/in!'2<

"$" !u /"ni"! d" ! )&duc" "-"c'" uidic" c&n*'nd .n „! d!”# „! -!c"”# "*)"c'i1 d" "!$i+!"

! unui (un# d" "="cu'!" ! un"i $uc2i# d" )"*'!" ! unui *"1iciu,

PERSOANA uidic2 )&!'" .nc;"i! c&n'!c'" ci1i$" nu .n c!$i'!'" d" !n7!!'&# ci d"

("n"-ici!, Pers#a"a !izică )#ae *"c+eia c#"race ci0ile a1 *" caliae &e $e"e!iciar2 c1 3i

&e e(ecua" , ESTE INTER4ISĂ # *u( *!nc0iun"! nu$i'20ii !(*&$u'"# .nc;"i""! !'' ! unui

c&n'!c' ci1i$ .n *c&)u$ )"*'2ii un"i /unci *!u ! un"i !c'i1i'20i i$ici'" &i i/&!$",

Munc! )"*'!'2 .n '"/"iu$ unui c&n'!c' ci1i$ nu>i c&n-"2 "="cu'!n'u$ui 1"c;i/" .n

/unc2, P"*&!n"$" c!" d"*-2%&!2 !c'i1i'!'" )" (!+2 d" c&n'!c' ci1i$ nu !u c!$i'!'" d"

*!$!i!'# i! ("n"-ici!u$ nu !" c!$i'!'" d" !n7!!'&< ("n"-ici!u$ nu !" &($i7!0i! $"7!$2 d" !

.n-iin0! un „"7i*'u 7"n"!$ d" "1id"n02 !$ c&n'!c'"$& ci1i$"”# "*)"c'i1 !$ )"*'!'&i$&,

P"*&!n"$" c!" d"*-2%&!2 !c'i1i'!'" )" (!+2 d" c&n'!c'" ci1i$" nu !u „-unc0i" %i nici

„-unc0i" d" (!+2”# nu )&' cu/u$! /!i /u$'" -unc0ii %i nu *" )&' !-$! .n „inc&/)!'i(i$i'!'"

?



)"n'u cu/u$u$ un& -unc0ii” 3i "u su" #$li%ae să &eclare "ici u"ui $e"e!iciar sau i"siuţii

&e sa ce aci0iăţi &es!ă3#ară )e $ază &e c#"rac ci0il 5*"ruc1 $e"e!iciarul are #$li%aţia

le%ală să6i calculeze2 reţi"ă si 0ireze im)#ziul7.

L"7"! "=c$ud" &ic" -"$ d" di*ci/in2i )" ci'"ii )&$i'ic"# d" !*2# n!0i&n!$"# &i7in"

"'nic2# $i/(2# "$i7i"# c!'"7&i" *&ci!$2# c&n1in7"i# *"= *!u 1*'2, n *)iinu$ $"7i*$!0i"i .n1i7&!" '"/"nii %i "=)"*ii$" d" /!i &* !u u/!'&!"$" *"/ni-ic!0ii :

An7!!'& H )"*&!n2 uidic2 *!u )"*&!n2 -i+ic2 cu *"diu$# "*)"c'i1 d&/ici$iu$# .n

R&/ni! &i *ucu*!$!# &i -i$i!$!# !7"n0i!# ")"+"n'!n0! din R&/ni! ! un"i )"*&!n" uidic"

*'2in" cu *"diu$ .n *'2in2'!'"# !u'&i+!'2 )&'i1i' $"7ii# c!" .nc!d"!+2 -&02 d" /unc2 .n

c&ndi0ii$" $"7ii:

L&c d" /unc2 H c!du$ .n c!" *" d"*-!%&!2 & !c'i1i'!'" din c!" *" &(0in" un 1"ni' %i .n

c!" *" /!'"i!$i+"!+2 !)&'ui$" uidic" d" /unc2 *!u !)&'ui$" uidic" d" *"1iciu< P"*&!n2 .n c2u'!"! unui $&c d" /unc2 H )"*&!n2 .n"7i*'!'2 $! A7"n0i! N!0i&n!$2

)"n'u Ocu)!"! F&0"i d" Munc2 *!u $! !$' -uni+& d" *"1icii d" &cu)!"# !c"di'!' .n

c&ndi0ii$" $"7ii# )"n'u ! -i *)iini'2 .n &cu)!"! unui $&c d" /unc2<

J&/" H )"*&!n2 c!" .nd")$in"%'" cu/u$!'i1 u/2'&!"$" c&ndi0ii :

>"*'" .n c2u'!"! unui $&c d" /unc2 d" $! 1*'! d" /ini/u/ ? !ni %i )n2 $!

.nd")$ini"! c&ndi0ii$& d" )"n*i&n!"<

>*'!"! d" *2n2'!'" %i c!)!ci'!0i$" -i+ic" %i )*i;ic" & -!c !)'2 )"n'u )"*'!"! un"i /unci<

>nu !" $&c d" /unc2# nu "!$i+"!+2 1"ni'ui *!u "!$i+"!+2 din !c'i1i'20i !u'&i+!'"

)&'i1i' $"7ii 1"ni'ui /!i /ici d"c' ind"/ni+!0i! d" %&/! c" i *>! cu1"ni )&'i1i' )"+"n'"i

$"7i<

>"*'" di*)&ni(i$2 *2 .nc"!)2 $ucu$ .n )"i&!d! i/"di!' u/!'&!" d!c2 *>! 72*i un $&c d"

/unc2<

>"*'" .n"7i*'!'2 $! A7"n0i! N!0i&n!$2 )"n'u Ocu)!"! F&0"i d" Munc2 *!u $! !$'

-uni+& d" *"1icii d" &cu)!"# c!" -unc0i&n"!+2 .n c&ndi0ii$" )"12+u'" d" $"7"<

S'!7iu d" C&'i+!" > )"i&!d! .n c!" *>! )$2'i' c&n'i(u0i! d" !*i7u2i )"n'u *&/! !''

d" c2'" !*i7u!'# c' %i d" c2'" !n7!!'& *!u du)2 c!+# nu/!i d" c2'" !*i7u!'<

A*i7u!' H )"*&!n2 -i+ic2 c!" "!$i+"!+2 1"ni'ui# )&'i1i' $"7ii# %i "*'" !*i7u!'2 )"n'u

i*cu$ )i"d"ii $&cu$ui d" /unc2# )in )$!'! c&n'i(u0i"i d" !*i7u2i )"n'u %&/!<

Ind"/ni+!0i" d" %&/! H & c&/)"n*!0i" )20i!$2 ! 1"ni'ui$& !*i7u!'u$ui c! u/!" !

)i"d"ii $&cu$ui d" /unc2 *!u ! 1"ni'ui$& !(*&$1"n0i$& in*'i'u0ii$& d" in1202/n' %i

/i$i'!i$& c!" !u "-"c'u!' *'!7iu$ /i$i'! %i c!" nu *>!u )u'u' .nc!d! .n /unc2<



M2*ui d" *'i/u$!" ! &cu)2ii -&0"i d" /unc2 H !c"$" /2*ui c!" !u c! *c&) *)iini"!

)"*&!n"$& !-$!'" .n c2u'!"! unui $&c d" /unc2 %i .n /&d d"&*"(i'# ! %&/"i$& )"n'u !

d&(ndi *'!'u'u$ d" )"*&!n2 &cu)!'2<

L! ni1"$ n!0i&n!$ %i '"i'&i!$ *i'u!0ii$" %i "1&$u0ii$" d" )" )i!0! /uncii *un' /&ni'&i+!'"

.n )inci)!$# cu !u'&u$ unui *i*'"/ d" indic!'&i *'!'i*'ici )i1ind:> "*u*"$" d" /unc2

> )&)u$!0i! !c'i12

> )&)u$!0i! &cu)!'2

> %&/"ii

> $&cui d" /unc2 1!c!n'"

> ind"/ni+!0i! d" %&/!

> )&)u$!0i! i"%i'2 din %&/! )in &cu)!"# )"cu/ %i )in )22*i"! )i"0"i /uncii > !'! %&/!u$ui

Si*'"/u$ d" indic!'&i *'!'i*'ici %i /"'&d&$&7i! d" c!$cu$ ! !c"*'&! *" *'!(i$"*c d"

In*'i'u'u$ N!0i&n!$ d" S'!'i*'ic2 .n c&$!(&!" cu Mini*'"u$ Muncii %i S&$id!i'20ii S&ci!$",



CAPITOLUL II

C%&'(&(& )%&%*++&#*

$.1 D%r"inara vni%ului &ru% Salariul "*'" "=)"*i! (2n"!*c2 ! )20ii din 1"ni'u$ n!0i&n!$ d"*'in!' c&n*u/u$ui

indi1idu!$ %i ")!'i+!'2 c"$& c" /unc"*c# )&)&0i&n!$ cu c!n'i'!'"! %i c!$i'!'"! /uncii

d")u*", S!$!ii$" *" )$2'"*c !n7!!0i$& .n d&u2 '!n%": c;"n+in! I @!1!n* %i c;"n+in! ! II>!

@$ic;id!", P$!'! c;"n+in"i I *" -!c" )" (!+! „Li*'"i d" !1!n* c;"n+in!$”# i! )$!'! c;"n+in"i !

II>! )" (!+! „J'!'u$ui d" )$!'2 !$ *!$!ii$&”,

Ve"iul ")"+in'2 *u/"$" *!u 1!$&i$" .nc!*!'" *!u d" .nc!*!' din : $i12i d" (unui#

"="cu'2i d" $uc2i# )"*'2i d" *"1icii# "="cu'2i d" &($i7!0ii $"7!$" *!u c&n'!c'u!$",P&'i1i' C&du$ui -i*c!$# *un' c&n*id"!'" 0e"iuri &i" salarii '&!'" 1"ni'ui$" .n (!ni %i8*!u

n!'u2 &(0inu'" d" & )"*&!n2 -i+ic2 c" d"*-2%&!2 & !c'i1i'!'" .n (!+! unui c&n'!c' indi1idu!$

d" /unc2 *!u ! unui *'!'u' *)"ci!$ )"12+u' d" $"7"# indi-""n' d" )"i&!d! $! c!" *" "-"2# d"

d"nu/i"! 1"ni'ui$& &i d" -&/! *u( c!" "$" *" !c&d2# inc$u*i1 ind"/ni+!0ii$" )"n'u

inc!)!ci'!'" d" /unc2,

V"ni'ui$" d" n!'u2 *!$!i!$2 )"12+u'" d" C&du$ -i*c!$# d"nu/i'" .n c&n'inu!" 1"ni'ui

din *!$!ii# *un' 1"ni'ui din !c'i1i'20i ind")"nd"n'"# d!c2 *un' .nd")$ini'" u/2'&!"$" ci'"ii:

- )20i$" c!" in'2 .n "$!0i! d" /unc2# d"nu/i'" .n c&n'inu!" !n7!!'& %i !n7!!'#

*'!(i$"*c d" $! .nc")u' : -"$u$ !c'i1i'20ii# 'i/)u$ d" $ucu %i $&cu$ d"*-2%u2ii !c'i1i'20ii

- )!'"! c!" u'i$i+"!+! -&0! d" /unc2 )un" $! di*)&+i0i! c"$"i$!$'" )20i /i$&!c" d"

/unc2 cu/ ! -i : *)!0ii cu .n+"*'!" c&"*)un+2'&!"# ./(2c!/in'" *)"ci!$2# un"$'"

d" /unc2 %i !$'"$" !*"/"n"!

- )"*&!n2 c!" !c'i1"!+2# c&n'i(ui" nu/!i cu )"+"n0! -i+ic2 *!u c!)!ci'!'"! *!

in'"$"c'u!$2# nu %i cu c!)i'!$u$ )&)iu,

- )$2'i'&u$ d" 1"ni'ui d" n!'u2 *!$!i!$2 *u)&'2 c;"$'ui"$i$" d" d")$!*!" .n in'""*u$

*"1iciu$ui !$" !n7!!'u$ui# cu/ ! -i ind"/ni+!0i! d" d"$"7!" H d"'!%!" .n 0!2 %i .n

*'2in2'!'"# %i !$'" c;"$'ui"$i d" !c"!*'2 n!'u2# )"cu/ %i ind"/ni+!0i! d" c&nc"diu d"

&di;n2 %i ind"/ni+!0i! )"n'u inc!)!ci'!'" '"/)&!! d" /unc2 *u)&'!'2 d" !n7!!'&#

)&'i1i' $"7ii

- )"*&!n2 c!" !c'i1"!+2# $uc"!+2 *u( !u'&i'!'"! un"i !$'" )"*&!n" %i "*'" &($i7!'2 *2

"*)"c'" c&ndi0ii$" i/)u*" d" !c"!*'!# c&n-&/ $"7ii,



V"ni'ui$" din *!$!ii *!u !*i/i$!'" *!$!ii$& cu)ind '&'!$i'!'"! *u/"$& .nc!*!'" c!

u/!" ! un"i "$!0ii c&n'!c'u!$" d" /unc2# )"cu/ %i &ic" *u/" d" n!'u2 *!$!i!$2 )i/i'"

.n (!+! un& $"7i *)"ci!$"# indi-""n' d" )"i&!d! $! c!" *" "-"2# %i c!" *un' "!$i+!'" din:

! *u/" )i/i'" )"n'u /unc! )"*'!'2 c! u/!" ! c&n'!c'u$ui indi1idu!$ d" /unc2# !

c&n'!c'u$ui c&$"c'i1 d" /unc2# )"cu/ %i )" (!+! !c'u$ui d" nu/i" :- *!$!ii$" d" (!+2<

- *)&ui$" %i !d!&*ui$" d" &ic" -"$<

- ind"/ni+!0ii$" )"n'u '"c""! '"/)&!2 .n !$'2# /unc2 )"n'u "duc""! 'i/)u$ui d"

/unc2# )"n'u c!!n'in2# )"n'u .n7ii"! c&)i$u$ui (&$n!1# ind"/ni+!0ii )"n'u i*c

/!'"n!$# )"cu/ %i !$'" ind"/ni+!0ii d" &ic" -"$# !$'"$" d"c' c"$" !1nd !c""!%i

n!'u2<

- "c&/)"n*"$" %i )"/ii$" d" &ic" -"$<- *u/"$" ")"+"n'nd )"/iu$ !nu!$ %i *'i/u$"n'"$" d!'"# )&'i1i' $"7ii# )"*&n!$u$ui din

in*'i'u0ii$" )u($ic"# c"$" ")"+"n'nd *'i/u$"n'"$" !c&d!'" *!$!i!0i$& !7"n'i$&

"c&n&/ici<

- *u/"$" )i/i'" )"n'u c&nc"diu$ d" &di;n!#cu "=c")0i! *u/"$& )i/i'" d" *!$!i!' cu

'i'$u d" d"*)27u(ii ")"+"n'nd c&n'!1!$&!"! c;"$'ui"$i$& *!$!i!'u$ui %i -!/i$i"i

*!$" n"c"*!" .n 1"d""! "1"niii $! $&cu$ d" /unc2# )"cu/ %i "1"n'u!$"$" )"udicii

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!u'&i'20ii )u($ic"# !$"*" *!u nu/i'" .n -unc0i"# )&'i1i' $"7i# )"cu/ %i !$'&! !*i/i$!'"

cu -unc0ii$" d" d"/ni'!'" )u($ic2# *'!(i$i'" )&'i1i' *i*'"/u$ui d" *'!(i$i" !

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n ind"/ni+!0ii *!u !$'" d")'ui !c&d!'" !n7!!0i$& cu &c!+i! !n7!2ii *!u /u'2ii

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!$'& di*)&+i0ii $"7!$"# cu "=c")0ii$" $"7!$"<

& !$'" d")'ui *!u !1!n'!" d" n!'u2 *!$!i!$2 *!u !*i/i$!'" *!$!ii$&,

Sun' !*i/i$!'" *!$!ii$& .n 1"d""! i/)un"ii:

! ind"/ni+!0ii$" din !c'i1i'20i d"*-2%u!'" c! u/!" ! un"i -unc0ii d" d"/ni'!'"

)u($ic2# *'!(i$i'" )&'i1i' $"7ii

( d")'ui$" d" *&$d" $un!2# ind"/ni+!0ii$" # )i/"$"# )"/ii$" *)&ui$" %i !$'"

d")'ui !$" )"*&n!$u$ui /i$i'! # *'!(i$i'" )&'i1i' $"7ii

c ind"/ni+!0ii$" din !c'i1i'20i d"*-2%u!'" c! u/!" ! un"i -unc0ii !$"*" .n c!du$

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9



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d" !d/ini*'!0i" %i .n c&/i*i! d" c"n+&i

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!*i7u2i *&ci!$"

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0!2 %i .n *'!in2'!'"# .n in'""*u$ *"1iciu$ui )"n'u *!$!i!0ii din in*'i'u0ii$"

)u($ic"

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!dun!"! 7"n"!$! ! !c0i&n!i$&

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/unc2

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$! un )"0 /!i /ic d"c' )"0u$ )i"0"i

c ./)u/u'ui n"!/(u*!(i$"

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.n'"0in"" cu/ *un' c"$" )i1ind c&n*u/u$ d" !)2# c&n*u/u$ d" "n"7i" "$"c'ic2 %i

'"/ic2 %i !$'"$" !*"/"n"!<

i c!+!"! %i /!*! !c&d!'" .n uni'20i )&)ii d" 'i) ;&'"$i"<

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u/2'&u$:

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n!'u2 !$" $unii .n c!" *un' )$2'i'" )i/"$" d" !*i7u!"<

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A1!n'!"$" .n (!ni %i "c;i1!$"n'u$ .n $"i !$ !1!n'!"$& .n n!'u2 *un' i/)&+!(i$"# indi-""n'

d" -&/! &7!ni+!'&ic2 ! "n'i'20ii c!" $" !c&d2,

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c;ii"i<

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C&n-&/ )"1"d"i$& A', C&du$ Fi*c!$

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/i='2 *" -!c" !*'-"$ :

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n!'u2# .n *i'u!0i! .n c!" *!$!i!'u$ui .n c!u+2 nu i *>! i/)u'!' c&*'u$ c&n1&(ii$& "*)"c'i1",

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"!$i+!"! *!cini$& d" *"1iciu

V"ni'ui$" *!$!i!$" &(0inu'" d" !n7!!0i *" c&/)un din:

TA+EL 1

Salariu &e $ază K Ale &re)uri salariale Ve"i $ru S!u

Salariul realiza K A&a#surile la salariu Ve"iul $ru realiza

Salariul realiza H c!$cu$!' .n -unc0i" d" *!$!iu$ d" (!+2 %i d" -&/! d" *!$!i+!"

!)$ic!'2 @*!$!i+!" .n "7i" H )"n'u 'i/)u$ $uc!'< *!$!i+!" .n !c&d H .n -unc0i" d" n&/"$"

d" /unc2< *!$!i+!" .n c&'" )&c"n'u!$" H c!$cu$!' $! 1&$u/u$ 1n+2i$&,

S!$!iu$ "!$i+!' )&!'" -i "7!$# /!i /!" *!u /!i /ic d"c' *!$!iu$ d" (!+2 n"7&ci!', E$

")"+in'2 & *u/2 (u'2,

C&n-&/ )"1"d"i$& A', 55 !$in 3 din C&du$ Fi*c!$

94



A&a#surile 3i s)#rurile &i" salariu @ind"/ni+!0i" d" c&nduc""# ind"/ni+!0i" d" +(&#

*)& d" 1"c;i/"# *)& d" n&!)'"# *)& d" *'"*# *)& d" $ucu .n *u('"!n# *)& d"

)"icu$&+i'!'"# *)& d" '&=ici'!'" "'c, H *" c!$cu$"!+2 -i" .n *u/2 -i=2# -i" c! )&c"n' din

*!$!iu$ d" (!+2# )&)&0i&n!$ cu 'i/)u$ $uc!' .n !$'" c&ndi0ii,

Pin .n*u/!"! 1"ni'ui$& (u'" $un!" "!$i+!'" d" '&0i *!$!i!0ii *&ci"'20ii c&/"ci!$"# *"&(0in" F&ndu$ d" *!$!ii (u' "!$i+!' .n $un! "*)"c'i12, E$ c&n*'i'ui" )"n'u *&ci"'!'"!

c&/"ci!$2 & c;"$'ui!$2,

V"ni'u$ n"' !$ *!$!i!'u$ui c&n'i(u!(i$ .n'>un !n d" +i$" *" *'!(i$"%'" )in d"duc""! din

1"ni'u$ *!$!i!$ (u' ! u/!'&!"$& c;"$'ui"$i:

! c&n'i(u0ii$" &($i7!'&ii d!'&!'" d" c&n'i(u!(i$ du)2 c!+

( d"duc""! )"*&n!$! !c&d!'2 )"n'u $un! "*)"c'i12

c c&'i+!0i! *indic!$2 )$2'i'2 .n $un! "*)"c'i12d c&n'i(u0ii$" $! *c;"/"$" -!cu$'!'i1" d" )"n*ii# !*'-"$ .nc' $! ni1"$u$ !nu$ui *2 nu

d")!%"!*c2 "c;i1!$"n'u$ .n $"i ! 966 EURO

C&n'i(u0ii$" &($i7!'&ii $u!'" .n c!$cu$ $! d"'"/in!"! i/)&+i'u$ui $un! )"n'u

)"*&!n" -i+ic" c!" "!$i+"!+! 1"ni'ui din *!$!ii *un' c"$" d!'&!'" )&'i1i' "7$"/"n'2i$& .n

d&/"niu cu/ *un':

! c&n'i(u0i! indi1idu!$! d" !*i7u2i *&ci!$"

( c&n'i(u0i! indi1idu!$2 d" !*i7u2i *&ci!$" d" *2n2'!'"

c c&n'i(u0i! indi1idu!$2 $! (u7"'u$ !*i7u2i$& )"n'u %&/!

d !$'" c&n'i(u0ii indi1idu!$" *'!(i$i'" )in $"7"

nc")nd cu !nu$ 966? $! c!$cu$u$ d"duc"i$& )"*&n!$" $un!" d"7"*i1" )&'i1i' !', .n

-unc0i" d" 1"ni'u$ (u' $un! din *!$!ii %i d" nu/2u$ d" )"&!n" !-$!'" .n .n'"0in""!

c&n'i(u!(i$u$ui *>! u'i$i+!' u/2'&u$ !$7&i'/ d" c!$cu$,96

P"n'u un 1"ni' (u' $un! din *!$!ii d" )n2 $! ,666 $"i:

F22 )"*&!n" .n .n'"0in"": 956 $"i

Cu & )"*&!n2 !-$!'2 .n .n'"0in"": 356 $"i

Cu 9 )"*&!n" !-$!'" .n .n'"0in"": 456 $"i

Cu 3 )"*&!n" !-$!'" .n .n'"0in"": 556 $"i

Cu 4 *i )"*'" 4 )"*&!n" !-$!'" .n .n'"0in"": ?56 $"i

96 A' 3# Or&#"a"ţa &e ur%e"ţă "r. ,8-9:;;/ )e"ru m#&i!icarea 3i c#m)learea Le%ii "r. <=,9:;;8 )ri0i"&

C#&ul !iscal 5M#"i#rul O!icial2 Parea I "r. ,:-, &i" 8;9,:9:;;/7

95



P"n'u c&n'i(u!(i$ii c!" "!$i+"!+2 1"ni'ui (u'" $un!" din *!$!ii cu)in*" .n'" ,666

$"i H 3,666 $"i# inc$u*i1# d"duc"i$" )"*&n!$" *un' d"7"*i1" %i u/"!+2 *2 -i" *'!(i$i'" )in

&din !$ Mini*'"u$ui Fin!n0"$&,

P"n'u un 1"ni' (u' $un! din *!$!ii )"*'" 3,666 $"i: d"duc""! )"*&n!$2 $un!2 "*'" 6

@+"&, P"*&!n2 .n .n'"0in"" )&!'" -i *&0u$ 8 *&0i!# c&)iii *!u !$0i /"/(ii d" -!/i$i"# ud"$"c&n'i(u!(i$u$ui *!u !$" *&0u$ui 8 *&0i"i !c"*'ui! )n2 $! 7!du$ !$ d&i$"! inc$u*i1# !$" c2"i

1"ni'ui i/)&+!(i$" %i n"i/)&+!(i$" nu d")2%"*c 956 $"i $un! ,

n c!+u$ .n c!" & )"*&!n2 "*'" .n'"0inu'2 d" /!i /u$0i c&n'i(u!(i$i# *u/! ")"+"n'nd

d"duc""! )"*&n!$2 *" !'i(ui" unui *in7u c&n'i(u!(i$# c&n-&/ .n0"$"7"ii .n'" )20i,

C&)iii /in&i .n 1*'2 d" )n2 $! !ni ./)$ini0i !i c&n'i(u!(i$u$ui *un' c&n*id"!0i

.n'"0inu0i,

Su/! ")"+"n'nd d"duc""! )"*&n!$2 *" !c&d2 )"n'u )"*&!n"$" !-$!'" .n .n'"0in""!c&n'i(u!(i$u$ui# )"n'u !c"! )"i&!d2 i/)&+!(i$2 din !nu$ -i*c!$ .n c!" !c"*'"! !u -&*'

.n'"0inu'", P"i&!d! *" &'un"%'" $! $uni .n'"7i# .n -!1&!"! c&n'i(u!(i$u$ui,

Nu *un' c&n*id"!'" )"*&!n" !-$!'" in .n'"0in"" :

! )"*&!n"$" -i+ic" c!" d"0in '""nui !7ic&$" %i *i$1ic" .n *u)!-!02 d" )"*'" 6,666 /9 .n

+&n"$" c&$in!" %i d" %"* %i d" )"*'" 96,666 /9 .n +&n"$" /&n'!n"

( )"*&!n"$" -i+ic" c!" &(0in 1"ni'ui din cu$'i1!"! %i din 1!$&i-ic!"! -$&i$&# $"7u/"$& %i

+!+!1!'ui$& .n *""# .n *&$!ii *)"ci!$ d"*'in!'" !c"*'& *c&)ui %i8*!u .n *i*'"/ ii7!'# din

cu$'i1!"! %i din 1!$&i-ic!"! !(u%'i$&# )$!n'"$& d"c&!'i1" %i ciu)"ci$& )"cu/ %i din

"=)$&!'!"! )")ini""$& 1i'ic&$" %i )&/ic&$"# indi-""n' d" *u)!-!02

D"duc""! )"*&n!$! d"'"/in!'2 )&'i1i' )"+"n'u$ui !'ic&$ nu *" !)$ic2 )"*&n!$u$ui

'i/i* .n /i*iun" )"/!n"n'2 .n *'!in2'!'"# )&'i1i' $"7ii,

$.$ R!inri din 'alarii

Pin .n*u/!"! *!$!iu$ui "!$i+!' cu !d!&*ui$" %i *)&u$ $! *!$!iu# "+u$'2 V"ni'u$ (u'

"!$i+!', Din 1"ni'u$ (u' !$ !n7!!'u$ui *" "-"c'u"!+2 u/2'&!"$" "0in"i indi1idu!$":

! C&n'i(u0i! !n7!!'u$ui $! !*i7u2i$" *&ci!$" H d" #5 = 1"ni'u$ (u' "!$i+!' > c&n*'i'ui"

d!'&i" -!02 d" (u7"'u$ A*i7u2i$& S&ci!$",

( C&n'i(u0i! !n7!!'u$ui $! -&ndu$ d" %&/! H d" 6,5 = *!$!iu$ d" (!+2 > c&n*'i'ui"

d!'&i" -!02 d" -&ndu$ d" %&/!

c C&n'i(u0i! !n7!!'u$ui $! !*i7u2i$" *&ci!$" d" *2n2'!'" H d" 5#5 = 1"ni'u$ (u' "!$i+!'

> c&n*'i'ui" d!'&i" -!02 d" C!*! N!0i&n!$2 ! A*i7u2i$& d" S2n2'!'"

d I/)&+i'u$ )" 1"ni'u$ din *!$!ii# c!$cu$!' )in !)$ic!"! c&'"i unic" d" i/)&+i'!" d" ?

!*u)! 1"ni'u$ui i/)&+!(i$ > c&n*'i'ui" d!'&i" $! (u7"'u$ *'!'u$ui

9?



" A1!n*u$ !c;i'!' !n7!!'u$ui $! c;"n+in! I

- A$'" "0in"i H !'" $&cuin0"# c;iii# )"n*ii !$i/"n'!"# i/)u'!0ii "'c, > c&n*'i'ui" d!'&i"

-!02 d" c"di'&ii "*)"c'i1i,

Du)2 *c2d""! din 1"ni'u$ (u' "!$i+!' ! 'u'u& "0in"i$& indi1idu!$"# 2/n" "*'u$ d"

)$!'2 c!" *" !c;i'2 !n7!!0i$& din c!*i"i" $! d!'! c;"n+in"i ! II>!,P"1"d"i$" c&du$ui d" )&c"du! -i*c!$2 "-"i'& $! i/)&+i'"$"# '!="$" %i c&n'i(u0ii$"

c!" *" "!$i+"!+2 )in )&c"d"u$ *'&)!u$ui $! *u*2 *'i)u$"!+2 c2 "0in""! %i n"12*!"! $& d"

c2'" )$2'i'&i ! &($i7!0ii$& -i*c!$" .n c"$ /u$' 36 d" +i$" d" $! *c!d"n02 c&n*'i'ui" in-!c0iun"

%i *" )"d")*"%'" cu .nc;i*&!" d" $! ? $uni $! 9 !ni *!u cu !/"nd2 d" $! 6,666 $"i $! 56,666

$"i

$.( I")o*i%ul ) 'alarii B"n"-ici!ii d" 1"ni'ui din *!$!ii d!'&"!+2 un i/)&+i' $un! ")"+"n'nd )$20i

!n'ici)!'"# c!" *" c!$cu$"!+2 %i *" "0in $! *u*2 d" c2'" )$2'i'&ii d" 1"ni'ui, P&c"d"u$

*'&)!u$ui $! *u*2 )"*u)un" c! )$2'i'&u$ 1"ni'u$ui .n /&/"n'u$ )$20ii *2 "0in2 %i *2 1i"+"

(u7"'u$ui d" *'!' i/)&+i'u$ !-""n', Su(i"c'u$ i/)un"ii "*'" !n7!!'u$# !dic2 ("n"-ici!u$

1"ni'u$ui din *!$!ii# c"$ c">%i 1ind" -&0! *! d" /unc2 !n7!!'&u$ui, P$2'i'&u$ 1"ni'u$ui "*'" %i

)$2'i'&u$ i/)&+i'u$ui, P$2'i'&ii d" *!$!ii %i d" 1"ni'ui !*i/i$!'" *!$!ii$& !u &($i7!0i! d" !

c!$cu$! %i d" ! "0in" i/)&+i'u$ !-""n' 1"ni'ui$& -i"c!"i $uni# $! d!'! "-"c'u!ii )$!0ii !c"*'&

1"ni'ui )"cu/ %i d" !>$ 1i! $! (u7"'u$ d" *'!' )n2 $! d!'! d" 95 inc$u*i1 ! $uni u/!'&!"

c"$"i )"n'u c!" *" )$2'"*c !c"*'" 1"ni'ui ,

I/)&+i'u$ )" 1"ni'ui$" din *!$!ii *" c!$cu$"!+2 %i *" "0in" $un! d" c2'" !n7!!'& )"

(!+! %'!'"$& d" *!$!ii,

C!$cu$u$ %i "0in""! i/)&+i'u$ui $un! )" 1"ni'ui$" din *!$!ii *" "-"c'u"!+2 d" !n7!!'&i

!*'-"$:

! .n *i'u!0i! .n c!" 1"ni'ui$" din *!$!ii *" )$2'"*c & *in7u2 d!'! )" $un! *u( -&/!

d" !1!n* %i $ic;id!"# c!$cu$u$ %i "0in""! *" -!c $! d!'! u$'i/"i )$20i ! d")'ui$&

*!$!i!$" !$" -i"c!"i $uni, B"n"-ici!ii d" 1"ni'ui din *!$!ii d!'&"!+2 un i/)&+i'

$un! ")"+"n'nd )$20i !n'ici)!'"# c!" *" c!$cu$"!+2 %i *" "0in" $! *u*2 d" c2'"

)$2'i'&ii d" 1"ni'

( .n *i'u!0i! .n c!" .n cu*u$ un"i $uni !n7!!'&ii "-"c'u"!+2 )$20i d" 1"ni'ui# !$'"$"

d"c' c"$" /"n0i&n!'" /!i *u*# cu/ *un' )"/ii$" *'i/u$"n'" d" &ic" -"$# *u/"

!c&d!'" )&'i1i' $"7ii )"n'u c&nc"diu$ d" &di;n2 n""-"c'u!' %i !$'" !*"/"n"!

d"nu/i'" )$20i in'"/"di!"# i/)&+i'u$ *" c!$cu$"!+2 %i *" "0in" $! -i"c!" )$!'2

)" (!+! %'!'"$& d" *!$!ii )in !)$ic!"! c&'"i !*u)! )$20i$& in'"/"di!" )"n'u

9



c!" *" -!c" c!$cu$u$, I/)&+i'u$ d" "0inu' $! -i"c!" )$!'2 in'"/"di!2 ")"+in'2

di-""n0! din'" i/)&+i'u$ c!$cu$!' %i *u/! i/)&+i'"$& "0inu'" $! )$20i$"

in'"/"di!",

I/)&+i'u$ $un! *" d"'"/in2 !*'-"$:

La l#cul u"&e se a!lă !u"cţia &e $ază# )in !)$ic!"! (!"/u$ui $un! !*u)! (!+"i d"c!$cu$ d"'"/in!'" c! di-""n02 .n'" 1"ni'u$ n"' din *!$!ii# !-""n' un"i $uni# c!$cu$!' )in

d"duc""! din 1"ni'u$ (u' ! c&n'i(u0ii$& &($i7!'&ii # %i d"duc"i$" )"*&n!$" !c&d!'"

)"n'u $un! "*)"c'i12<

Pe"ru 0e"iurile #$ţi"ue *" celelale cazuri2 )in !)$ic!"! (!"/u$ui $un! !*u)! (!+"i

d" c!$cu$ d"'"/in!'" c! di-""n02 .n'" 1"ni'u$ (u' %i c&n'i(u0ii$" &($i7!'&ii )" -i"c!"

$&c d" "!$i+!" ! !c"*'&!,

P$2'i'&ii d" 1"ni'ui din *!$!ii c!" "-"c'u"!+2 "7u$!i+!"! !nu!$2 ! i/)&+i'u$uid"'"/in2 i/)&+i'u$ !nu!$ )" 1"ni'ui$" din *!$!ii )in !)$ic!"! (!"/u$ui !nu!$ )"n'u

c!$cu$u$ i/)&+i'u$ui )" 1"ni'u$ !nu!$ 7$&(!$ i/)&+!(i$# !*u)! (!+"i d" i/)&+i'!" !nu!$"#

d"'"/in!'2 c! di-""n02 .n'" 1"ni'u$ n"' !nu!$ c&"c'!' cu di-""n0! d" c;"$'ui!$2 )&-"*i&n!$2

*i *u/! d"duc"i$& )"*&n!$" cu1"ni'" .n !c"$ !n %i# du)2 c!+# c&'i+!0i! d" *indic!' )$2'i'2

c&n-&/ $"7ii,

n *i'u!0i! .n c!" c&n'i(u!(i$u$ "!$i+"!+2 nu/!i 1"ni'ui d" n!'u2 *!$!i!$2 $! -unc0i! d"

(!+2 c! -iind !n7!!' )"/!n"n' %i ("n"-ici!+2 d" d"duc"i$" )"12+u'"

9

# !'unci &)"!0iun"!d" !c&d!" ! d"duc"i$& %i *'!(i$i" ! i/)&+i'u$ui )" 1"ni' *" "-"c'u"!+2 d" &7!nu$ -i*c!$ .n !

c2ui !+2 '"i'&i!$2 *" !-$2 d&/ici$iu$ -i*c!$ !$ c&n'i(u!(i$u$ui,

C&'! d" i/)&+i' )"n'u d"'"/in!"! i/)&+i'u$ui )" 1"ni'ui$" din :

! Ac'i1i'20i ind")"nd"n'"<

( S!$!ii<

c C"d!"! -&$&*in0"i (unui$&<

d P"n*ii<

" Ac'i1i'20i !7ic&$"<

- P"/ii<

7 A$'" *u*"

ese &e ,>? a)licaă asu)ra 0e"iului im)#za$il c#res)u"ză#r !iecărei surse &i" cae%#ria

res)eci0ă::

9 A',? !$in,@ $i', c>- din C&du$ -i*c!$99 Or&i" emis &e mi"isrul !i"a"ţel#r )u$lice2 ,; ia"uarie :;;> Ca). I Ar. /8@ )c. ,

9



P"i&!d! i/)&+!(i$2 "*'" !nu$ -i*c!$ c!" c&"*)und" !nu$ui c!$"nd!i*'ic, n *i'u!0i! .n

c!" d"c"*u$ c&n'i(u!(i$u$ui *u1in" .n cu*u$ !nu$ui )"i&!d! i/)&+!(i$2 "*'" in-"i&!2

!nu$ui c!$"nd!i*'ic,

Sc;"/! d" c!$cu$ !$ i/)&+i'u$ui )" *!$!iu

TA+EL $

Venitul brut (V.br.) Valoare

C.bg.

Şomaj (S.j.) S.j.= salariu tarifar x 0.5%

Asigurări sociale (CAS) CAS= V.br. x 0!5%

Să"ătate(CASS) CASS= V.br. x 5!5%

V.i"#.$eucerea &erso"ală

($.&b.)

$.&b.= '50 50 lei *ariabilă

V.i#. +#

+m&o#it (+#.)

+#. = V.i#. su&us baremului +# =%

V Ve"it efecti* ,"casat

(V.ef.) V.ef.=V.br.-C.bg.-+#.=

=V.br.S.j.CAS-CASS-+#

N&'!0ii:

V,i+, 1"ni'u$ i/)&+!(i$

V,(, 1"ni'u$ (u' C,(7, c&n'i(u0ii (u7"'!"

V,n+, 1"ni'ui n"i/)&+!(i$"

S,, c&n'i(u0i! )"n'u %&/!

CAS c&n'i(u0i! )"n'u !*i7u2i$" *&ci!$" @)"n'u )"n*ii

D,)(, d"duc""! )"*&n!$2 d" (!+2 956 H ?56 $"i $un!

nc")nd cu !nu$ 966?93:

! I/)&+i'u$ )" 1"ni' "*'" .n c&'2 unic2 d" ? ( Nu *" c&n*id"2 !1!n'!" c!d&ui$" &-"i'" d" !n7!!'&i .n ("n"-iciu$ c&)ii$& /in&i !i

!n7!!0i$&# cu &c!+i! P!%'"$ui# +i$"i d" iuni"# C2ciunu$ui %i ! *2(2'&i$& *i/i$!"

!$" !$'& cu$'" "$i7i&!*"# )"cu/ %i c!d&ui$" &-"i'" !n7!!'"$& cu &c!+i! +i$"i d"

/!'i" *un' n"i/)&+!(i$"# .n /2*u! .n c!" 1!$&!"! c!d&u$ui &-"i' -i"c2"i )"*&!n"#

cu &ic" &c!+i" din c"$" d" /!i *u*# .n $i/i'! ! 56 $"i

c D"'"/in!"! i/)&+i'u$ui )" *!$!ii $! -unc0i! d" (!+2 *" -!c" )in !)$ic!"! c&'"i d"

? !*u)! (!+"i d" c!$cu$ d"'"/in!'" c! di-""n02 .n'" 1"ni'u$ n"' din *!$!ii#

93 Or&#"a"ţa &e ur%e"ţă "r.,8-9:;;/ )e"ru m#&i!icarea 3i c#m)learea Le%ii "r.<=,9:;;8 )ri0i"& C#&ul !iscal 5M#"i#rul O!icial2 )area I "r.,:-, &i" 8;9,:9:;;/7

9



c!$cu$!' )in d"duc""! din 1"ni'u$ (u' ! c&n'i(u0ii$& &($i7!'&ii !-""n'" un"i $uni# %i

u/2'&!"$":

, d"duc""! )"*&n!$2 !c&d!'2 )"n'u $un! "*)"c'i12<

9, c&'i+!0i! *indic!$2 )$2'i'2 .n $un! "*)"c'i12<

3, c&n'i(u0ii$" $! *c;"/"$" -!cu$'!'i1" d" )"n*ii &cu)!0i&n!$"#!*'-"$ .nc' $! ni1"$u$ !nu$ui *2 nu *" d")2%"!*c2 "c;i1!$"n'u$ .n

$"i ! 966 "u&

d P"n'u 1"ni'ui$" &(0inu'" .n!-!! -unc0i"i d" (!+2# i/)&+i'u$ *" d"'"/in2 )in

!)$ic!"! c&'"i d" ? !*u)! (!+"i d" c!$cu$ d"'"/in!'" c! di-""n02 .n'" 1"ni'u$

(u' %i c&n'i(u0ii$" &($i7!'&ii )" -i"c!" $&c d" "!$i+!" ! !c"*'&!,

" V"ni'ui$" din !$'" *u*"# !%! cu/ *un' d"-ini'" )in n&/"# *" 1& i/)&+i'! cu & c&'2

d" ?, I/)&+i'u$ "*'" -in!$,C&n'i(u!(i$ii c!" "!$i+"!+! 1"ni'ui din *!$!ii %i !*i/i$!'" *!$!ii$& )&' &)'! )"n'u

1i!"! un"i *u/" ")"+"n'nd 9 din i/)&+i'u$ !nu!$# )"n'u *)&n*&i+!"! "n'i'20i$&

n&n)&-i' c!" *" .n-iin0"!+2 %i -unc0i&n"!+2 )&'i1i' $"7ii 2!,

CAPITOLUL III

C#,$*+-($++& )+ %&$ #-&+/%$++ &/%$ ,+$(*+& ,%$(*% )%&%*+%&%

' C#"!#rm ar. <= ali". 5/7 &i" Le%ea "r. <=,9:;;8 )ri0i"& C#&ul !iscal cu m#&i!icarile 3i c#m)leărileuleri#are

36



A$2'ui d" "*u*"$" /!'"i!$"# -&0! d" /unc2 ")"+in'2 un -!c'& )inci)!$ .n

)&duc""! d" (unui %i )"*'!"! d" *"1icii din c!du$ uni'20i$& "c&n&/ic", n *c;i/(u$

/uncii d")u*"# )"*&n!$u$ !n7!!' )i/"%'" un *!$!iu# c!" *" *'!(i$"%'" )in n"7&ci"i .n'"

!n7!!'& %i *!$!i!0i# ")"+"n'!0i d" *indic!'", n u/! n"7&ci"i$& *" .nc;"i" c&n'!c'"

c&$"c'i1" %i indi1idu!$" d" /unc2# )in c!" )"*&n!$u$ *" &($i72 *2 "-"c'u"+" !c'i1i'20i$" )"12+u'" .n c&n'!c'# i! !n7!!'&u$ *" &($i72 *2>i "/un""+" )"n'u /unc2 )"*'!'2, A''

uni'20i$" c!" !u *!$!i!0i cu c&n'!c' d" /unc2# c' %i !n7!!0ii "*)"c'i1i '"(ui" *2 *u)&'"

!nu/i'" c;"$'ui"$i )i1ind )"*&n!$u$# !*i7u2i$" %i )&'"c0i! *&ci!$2,

C&n'i(u!(i$u$ "*'" !c"! )"*&!n2 uidic! *!u -i+ic2 &($i7!'2 )in $"7" *2 )$2'"!*c2 un

i/)&+i'# & '!=2# & c&n'i(u0i",

C!!c'"i*'ic c&n'i(u!(i$i$& "*'" -!)'u$ c2 !c"*'" )"*&!n" -i+ic" *!u uidic" '"(ui" *2

"!$i+"+" 1"ni'ui i/)&+!(i$" *!u *2 !i(2 .n )&)i"'!'" (unui i/)&+!(i$",C&n'i(u0ii$" &(i7!'&ii ")"+in'2 un !n*!/($u d" )"$"12i cu c!!c'" *)"ci!$ d"

c&n'i(u0i" )!'ici)!'i12 *u( -&/! )"cuni!2 )" c!" $" d!'&"!+2 )"*&!n"$" -i+ic" %i8*!u

uidic" c2'" un"$" (u7"'"# cu/ ! -i (u7"'u$ !*i7u2i$& *&ci!$" d" *'!'# !$ (u7"'u$ui -&ndu$ui

*&ci!$# d" *2n2'!'" *!u !$ (u7"'u$ui !*i7u2i$& )"n'u %&/!,

Pin $"7" "*'" 7!!n'!' d" c2'" *'!' d")'u$ $! !*i7u2i *&ci!$" %i )&!'" -i "="ci'!' .n

*i*'"/u$ )u($ic d" )"n*ii %i !$'" d")'ui d" !*i7u2i *&ci!$",

Pinci)ii$" d" (!+! )&'i1i' c!&! *" &7!ni+"!+2 %i -unc0i&n"!+2 *i*'"/u$ )u($ic d"

)"n*ii *un':

! )inci)iu$ unici'20ii )&'i1i' c2ui! *'!'u$ &7!ni+"!+2 %i 7!!n'"!+2 *i*'"/u$

)u($ic (!+!' )" !c"$"!%i n&/" d" d")':

( )inci)iu$ "7!$i'20ii c!" !*i7u2 'u'u& )!'ici)!n0i$& $! *i*'"/u$ )u($ic#

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(.1 Con%ri&u!ia d a'i-urril 'o#ial /CAS0

39



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d" /unc2,

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33



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)"!1i+<

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*'!(i$i"! cu!n'u/u$ui )"*'!0ii$& d" !*i7u2i *&ci!$",

34



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*" .n"7i*'"!+2:

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c&n'u$ui ?45 „C&n'i(u0i! uni'20ii $! !*i7u2i$" *&ci!$"”

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43 „C&n'i(u0i! uni'20ii $! !*i7u2i$" *&ci!$"”,

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35



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du!'! n&/!$2 ! *'udii$& "*)"c'i1"# .n c&ndi0i! !(*&$1iii !c"*'"i!<

c ! *!'i*-2cu' *'!7iu$ /i$i'! c! /i$i'! .n '"/"n *!u /i$i'! cu '"/"n "du*# )" du!'!$"7!$ *'!(i$i'2# ! -&*' c&nc"n'!'# /&(i$i+!' *!u .n )i+&ni"!',

A*i7u!0ii c!" !u !(*&$1i' /!i /u$'" in*'i'u0ii d" .n1202/n' *u)"i&# ("n"-ici!+2 d"

!*i/$!"!# c! *'!7iu d" c&'i+!"# ! un"i *in7u" )"i&!d" d" *'udii# $! !$"7"", P"i&!d"$"

!*i/i$!'" *" 1!$&i-ic2 )"n'u &(0in""! )"*'!0ii$& d" !*i7u2i *&ci!$",

S'!7iu$ d" c&'i+!" *" c"'i-ic2 !*i7u!0i$& !nu!$# din &-iciu# d" c2'" CNPAS# )in c!*"$"

'"i'&i!$" d" )"n*ii *!u $! c"""! !*i7u!0i$&# c&n'! c&*', n *i*'"/u$ )u($ic *" !*i7u2

u/2'&!"$" c!'"7&ii d" )"n*ii:

! )"n*i! )"n'u $i/i'2 d" 1*'2<

( )"n*i! !n'ici)!'2<

c )"n*i! !n'ici)!'2 )!0i!$2<

d )"n*i! d" in1!$idi'!'"<

" )"n*i! d" u/!%,

A P,)+% ,$*( &+3+$4 5*)$4 *" !c&d2 !*i7u!0i$& c!" .nd")$in"*c# cu/u$!'i1# $!

d!'! )"n*i&n2ii# c&ndi0ii$" )i1ind 1*'! *'!nd!d d" )"n*i&n!" %i *'!7iu$ /ini/ d" c&'i+!"

"!$i+!' .n *i*'"/u$ )u($ic,

V*'! *'!nd!d d" )"n*i&n!" "*'" d" ?6 d" !ni )"n'u -"/"i %i ?5 d" !ni )"n'u (2(!0i,

S'!7iu$ /ini/ d" c&'i+!" !'' )"n'u -"/"i c' %i )"n'u (2(!0i "*'" d" 5 !ni, S'!7iu$

c&/)$"' d" c&'i+!" "*'" d" 36 !ni )"n'u -"/"i %i 35 !ni )"n'u (2(!0i,

A*i7u!0ii c!" !u "!$i+!' *'!7iu$ c&/)$"' d" c&'i+!" %i c!" %i>!u d"*-2%u!' !c'i1i'!'"!

'&'!$ *!u )!0i!$ .n c&ndi0ii d"&*"(i'" d" /unc2 !u d")'u$ $! )"n*i" )"n'u $i/i'2 d" 1*'2# cu

"duc""! 1*'"$& *'!nd!d d" )"n*i&n!" c&n-&/ '!("$u$ui u/2'&:

TABEL

Li/i'2 d" 1*'2# cu "duc""! 1*'"$& *'!nd!d d" )"n*i&n!"

3?



S$%/+(& '#$+%* , '#,+++ #)-+$

3(,'4 %,+ 3&+,++

R('*% 5*)$&#* ,)+#,%*

%,+ 3&+,++ 6 1;08 1;"

10 2;0

12 2;"1! ;016 ;"18 !;020 !;"22 ";02! ";"26 6;028 6;"0 7;0

2 7;"" 8;0

Ac"*'" 1*'" d" )"n*i&n!" nu )&' -i /!i /ici d" 55 !ni )"n'u -"/"i %i d" 5 d" !ni

)"n'u (2(!0i,

A*i7u!0ii c!" %i>!u d"*-2%u!' !c'i1i'!'"! .n c&ndi0ii *)"ci!$" d" /unc2 %i c!" !u

"!$i+!' un *'!7iu d" c&'i+!" d" c"$ )u0in 95 d" !ni# ("n"-ici!+2 d" )"n*i" )"n'u $i/i'2 d"

1*'2 cu "duc""! 1*'"$& *'!nd!d d" )"n*i&n!" cu 5 !ni,

P"*&!n"$" !*i7u!'" c!" !u "!$i+!' un *'!7iu d" c&'i+!" .n c&ndi0ii d" ;!ndic!) )""=i*'"n' c!$i'20ii d" !*i7u!'# .n -unc0i" d" 7!du$ ;!ndic!)u$ui# ("n"-ici!+2 d" "duc""!

*'!7ii$& d" c&'i+!" %i ! 1*'"$& *'!nd!d d" )"n*i&n!" !*'-"$:

! cu 5 !ni "duc""! 1*'"i *'!nd!d d" )"n*i&n!"# d!c2 !u "!$i+!' c"$ )u0in &

'"i/" din *'!7iu$ c&/)$"' d" c&'i+!"# )"n'u c"i cu ;!ndic!) 7!1<

( cu 6 !ni "duc""! 1*'"i *'!nd!d d" )"n*i&n!"# d!c2 !u "!$i+!' c"$ )u0in d&u2

'"i/i din *'!7iu$ c&/)$"' d" c&'i+!"# )"n'u c"i cu ;!ndic!) !cc"n'u!'<

c cu 6 !ni "duc""! 1*'"i *'!nd!d d" )"n*i&n!"# d!c2 !u "!$i+!' *'!7iu$c&/)$"' d" c&'i+!"# )"n'u c"i cu ;!ndic!) /"diu,

A*i7u!0ii n"12+2'&i ("n"-ici!+2 )"n'u )"n*i" d" $i/i'2 d" 1*'2# indi-""n' d" 1*'2

d!c2 !u "!$i+!' c! n"12+2'& c"$ )u0in & '"i/" din *'!7iu$ c&/)$"' d" c&'i+!",

B P,)+ %,$+'+%$4 H !*i7u!0ii c!" !u d")2%i' *'!7iu$ c&/)$"' d" c&'i+!" cu c"$ )u0in

6 !ni )&' *&$ici'! )"n*i" !n'ici)!'2 cu c"$ )u0in 5 !ni .n!in'"! 1*'"$& *'!nd!d d"

)"n*i&n!", L! *'!(i$i"! *'!7iu$ui d" c&'i+!" )"n'u !c&d!"! )"n*i"i !n'ici)!'" nu *" !u .n

1"d"" )"i&!d"$" !*i/i$!'"# )"cu/ %i )"i&!d"$" .n c!" !*i7u!'u$ ! ("n"-ici!' d" )"n*i" d"

in1!$idi'!'",

3



L! ./)$ini"! 1*'"i *'!nd!d d" )"n*i&n!" )"+2+u'" d" )"+"n'! $"7" )"n*i! !n'ici)!'2

d"1in" )"n*i" )"n'u $i/i'2 d" 1*'2 %i *" "c!$cu$"!+2 )in !d2u7!"! )"i&!d"$& !*i/i$!'" %i

! "1"n'u!$"$& *'!7ii d" c&'i+!" "!$i+!'" .n )"i&!d! d" !n'ici)!",

C P,)+ %,$+'+%$4 %*+%&4 H !*i7u!0ii c!" !u "!$i+!' *'!7ii c&/)$"'" d" !*i7u!"#

)"cu/ %i c"i c!" !u d")2%i' *'!7iu$ c&/)$"' d" c&'i+!" cu )n2 $! 6 !ni )&' *&$ici'! )"n*i"!n'ici)!'2 )!0i!$2 cu "duc"" ! 1*'"$& *'!nd!d d" )"n*i&n!" cu c"$ /u$' 5 !ni, L!

*'!(i$i"! *'!7iu$ui d" c&'i+!" )"n'u !c&d!"! )"n*i"i !n'ici)!'" nu *" i!u .n 1"d""

)"i&!d"$" !*i/i$!'"# )"cu/ %i )"i&!d"$" .n c!" !*i7u!'u$ ! ("n"-ici!' d" )"n*i" d"

in1!$idi'!'",

Cu!n'u/u$ )"n*i"i !n'ici)!'" )!0i!$" *" *'!(i$"%'" din cu!n'u/u$ )"n*i"i )"n'u $i/i'2 d"

1*'2# )in di/inu!"! !c"*'ui! .n !)&' cu *'!7iu$ d" c&'i+!" "!$i+!' %i cu nu/2u$ d" $uni

cu c!" *>! "du* 1*'! *'!nd!d d" )"n*i&n!"# c&n-&/ '!("$u$ui:TABEL !

P&c"n' d" di/inu!" )"n'u 1*'! *'!nd!d d" )"n*i&n!"

S'!7iu$ d" c&'i+!" "!$i+!' )"*'" *'!7iu$

*'!nd!d c&/)$"' d" c&'i+!"

P&c"n' d" di/inu!" )"n'u -i"c!" $un2 d"

!n'ici)!" @ Pn2 $! !n 6#56P"*'" !n 6#45P"*'" 9 !ni 6#46P"*'" 3 !ni 6#35

P"*'" 4 !ni 6#36P"*'" 5 !ni 6#95P"*'" ? !ni 6#96P"*'" !ni 6#5P"*'" !ni 6#6

P"*'" %i 6 !ni 6#65

L! ./)$ini"! 1*'"$& *'!nd!d d" )"n*i&n!" )"n*i! !n'ici)!'2 )!0i!$2 d"1in" )"n*i"

)"n'u $i/i'2 d" 1*'2 %i *" "c!$cu$"!+2 )in "$i/in!"! )&c"n'"$& d" di/inu!" %i

!d2u7!"! )"i&!d"$& !*i/i$!'" %i ! "1"n'u!$"$& *'!7ii d" c&'i+!" "!$i+!'" .n )"i&!d! d"

!n'ici)!",

D P,)+% +,%&++$%$ H *" !c&d2 !*i7u!0i$& c!" %i>!u )i"du' '&'!$ *!u c"$ )u0in

u/2'!'" din c!)!ci'!'"! d" /unc2# din c!u+! !ccid"n'"$& d" /unc2# ! (&$i$& )&-"*i&n!$" %i

'u("cu$&+"i# (&$i$& &(i%nui'" %i !ccid"n'"$& c!" nu !u $"72'u2 cu /unc!,

Au d")'u$ $! )"n*i" d" in1!$idi'!'"# %i "$"1ii# uc"nicii %i *'ud"n0ii c!" %i>!u )i"du' '&'!$

*!u c"$ )u0in u/2'!'" din c!)!ci'!'"! d" /unc2 d!'&i'2 !ccid"n'"$& *!u (&$i$& )&-"*i&n!$"

*u1"ni'" .n 'i/)u$ %i din c!u+! )!c'icii )&-"*i&n!$",

3



n !)&' cu c"in0"$" $&cu$ui d" /unc2 %i cu 7!du$ d" "duc"" ! c!)!ci'20ii d" /unc2#

in1!$idi'!'"! "*'" :

! d" 7!du$ I# c!!c'"i+!'2 )in )i"d""! '&'!$2 ! c!)!ci'20ii d" /unc2# ! c!)!ci'20ii

d" !u'&*"1i"# d" !u'&c&nduc0i" *!u d" &i"n'!" *)!0i!$2# indi1idu$ n"c"*i'nd

.n7ii" *!u *u)!1"7;"" )"/!n"n'2 din )!'"! !$'"i )"*&!n"< ( d" 7!du$ II# c!!c'"i+!'2 )in )i"d"! '&'!$2 ! c!)!ci'20ii d" /unc2# cu

)&*i(i$i'!'"! indi1idu$ui d" ! *" !u'&*"1i# d" ! *" !u'&c&nduc" %i d" ! *" &i"n'!

*)!0i!$# -22 !u'&u$ !$'"i )"*&!n"<

c d" 7!du$ III# c!!c'"i+!'2 )in )i"d""! ! c"$ )u0in u/2'!'" din c!)!ci'!'"! d"

/unc2# in1!$idu$ )u'nd *2 )"*'"+" & !c'i1i'!'" )&-"*i&n!$2,

A*i7u!0ii c!" %i>!u )i"du' c!)!ci'!'"! d" /unc2 d!'&i'2 un"i (&$i &(i%nui'" *!u un&

!ccid"n'" c!" nu !u $"72'u2 cu /unc! ("n"-ici!+2 d" )"n*i" d" in1!$idi'!'"# d!c2 .nd")$in"*c*'!7iu$ d" c&'i+!" n"c"*! .n !)&' cu 1*'!# c&n-&/ '!("$u$ui:

TABEL "

S'!7iu$ d" c&'i+!" n"c"*! .n /&/"n'u$ i1iii in1!$idi'20ii

V*'! !*i7u!'u$ui .n /&/"n'u$ i1iii

in1!$idi'20ii

S'!7iu$ d" c&'i+!" n"c"*! @ !ni

Su( 95 !ni 595 H3 !ni

3 H 3 !ni 3 H 43 !ni 443 H 4 !ni 4 H 55 !ni 99P"*'" 55 !ni 95

B"n"-ici!+2 d" )"n*i" d" in1!$idi'!'" %i !*i7u!0ii c!"# )n2 $! d!'! i1iii in1!$idi'20ii# !u

"!$i+!' c"$ )u0in u/2'!'" din *'!7iu$ d" c&'i+!" n"c"*!# )"12+u' .n '!("$u$ d" /!i *u*,

n c!+u$ .n c!" in1!$idi'!'"! *>! i1i' c! u/!" ! unui !ccid"n' d" /unc2# ! un"i (&$i

)&-"*i&n!$"# ! 'u("cu$&+"i )"cu/ %i .n *i'u!0i! .n c!" in1!$idi'!'"! *>! i1i' .n 'i/)u$ %i din

c!u+! .nd")$iniii &($i7!0ii$& /i$i'!"# !*i7u!'u$ )&!'" ("n"-ici! d" )"n*i" d" in1!$idi'!'"#

indi-""n' d" *'!7iu$ d" c&'i+!",

L! *'!(i$i"! )"n*i"i d" in1!$idi'!'" !*i7u!0i$& $i *" !c&d2 un *'!7iu )&'"n0i!$#

d"'"/in!' c! di-""n02 .n'" *'!7iu$ c&/)$"' d" c&'i+!" %i *'!7iu$ d" c&'i+!" "!$i+!' "-"c'i1

)n2 $! d!'! .nc!d2ii .n'>un 7!d d" in1!$idi'!'",

n c!+u$ !*i7u!0i$& c!" !u "!$i+!' c"$ )u0in u/2'!'" din *'!7iu$ d" c&'i+!" n"c"*!#

*'!7iu$ )&'"n0i!$ *" d"'"/in2 c! di-""n02 .n'" *'!7iu$ c&/)$"' d" c&'i+!" %i *'!7iu$ d"c&'i+!" n"c"*!,

3



S'!7iu$ )&'"n0i!$ "+u$'!' nu )&!'" -i /!i /!" d"c' *'!7iu$ d" c&'i+!" )" c!" !*i7u!'u$

$>! -i )u'u' "!$i+! d" $! d!'! i1iii in1!$idi'20ii )n2 $! ./)$ini""! 1*'"i *'!nd!d d"

)"n*i&n!"# 1*'2 $! c!" # )&!'" *&$ici'! & )"n*i" )"n'u $i/i'2 d" 1*'2,

P"n*i&n!ii d" in1!$idi'!'" .nc!d!0i .n 7!du$ I d" in1!$idi'!'" !u d")'u$# .n !-22 )"n*i"i#

$! & ind"/ni+!0i" )"n'u .n*&0i'&# .n cu!n'u/ -i=# *'!(i$i' )in $"7"! (u7"'u$ui !*i7u2i$& *&ci!$" d" *'!' %i nu )&!'" -i /!i /ic2 d!c' *!$!iu$ d" (!+2 /i/i/ (u' )" 0!2,

P"n*i&n!ii d" in1!$idi'!'" *un' *u)u%i "1i+uiii /"dic!$"# .n -unc0i" d" !-"c0iun"# $!

in'"1!$" d" ? H 9 $uni# )n2 $! ./)$ini"! 1*'"$& *'!nd!d d" )"n*i&n!"# $! '"/"n"$"

*'!(i$i'" d" c!*"$" '"i'&i!$" d" )"n*ii, Du)2 -i"c!" "1i+ui" /"dicu$ "=)"' !$ !*i7u2i$&

*&ci!$" din c!du$ c!*"i '"i'&i!$" d" )"n*ii "/i'" & n&u2 d"ci+i" )in c!" *" *'!(i$"%'"# du)2

c!+: /"n0in""! .n !c"$!%i 7!d d" in1!$idi'!'"# .nc!d!"! .n !$' 7!d d" in1!$idi'!'" *!u

.nc"'!"! c!$i'20ii d" )"n*i&n!" d" in1!$idi'!'"# c! u/!" ! "d&(ndiii c!)!ci'20ii d" /unc!, N")"+"n'!"!# din /&'i1" i/)u'!(i$" )"n*i&n!u$ui# $! "1i+ui"! /"dic!$2 !'!7"

*u*)"nd!"! )$20ii )"n*i"i .nc")nd cu $un! u/2'&!" c"$"i .n c!" "! )"12+u'2 "1i+ui"!

/"dic!$2,

Nu *un' *u)u%i "1i+uiii /"dic!$" )"i&dic" )"n*i&n!ii d" in1!$idi'!'" c!":

! )"+in'2 in1!$idi'20i c!" !-"c'"!+2 i"1"*i(i$ c!)!ci'!'"! d" /unc2<

( !u ./)$ini' 1*'"$" )"12+u'" d" )"+"n'! $"7" )"n'u &(0in""! )"n*i"i )"n'u $i/i'2

d" 1*'2<

c !u 1*'2 /!i /ic2 cu )n2 $! 5 !ni -!02 d" 1*'! *'!nd!d d" )"n*i&n!" %i !u "!$i+!'

*'!7ii$" c&/)$"'" d" c&'i+!",

L! ./)$ini"! 1*'"i *'!nd!d *!u ! 1*'"i *'!nd!d "du*" c&n-&/ $"7ii )"n'u

&(0in""! )"n*i"i )"n'u $i/i'2 d" 1*'2# ("n"-ici!u$ )"n*i"i d" in1!$idi'!'" )&!'" &)'! )"n'u

c"! /!i !1!n'!&!*2 din'" )"n*ii,

E P,)+% (*3%< H *" !c&d2 %i *&0u$ui *u)!1i"0ui'&# d!c2 )"*&!n! d"c"d!'2 "!

)"n*i&n! *!u ./)$in"! c&ndi0ii$" )"n'u &(0in""! un"i )"n*ii, C&)iii !u d")'u$ $! )"n*i" d"

u/!% -i" )n2 $! 1*'! d" ? !ni# i! d!c2 c&n'inu2 *'udii$" .n'>& -&/2 d" .n1202/.n'

&7!ni+!'2 )&'i1i' $"7ii# )n2 $! '"/in!"! !c"*'&!# -22 ! d")2%i 1*'! d" 9? !ni# -i" )"

'&!'2 du!'! in1!$idi'20ii d" &ic" 7!d# d!c2 !c"!*'! *>! i1i' .n )"i&!d! .n c!" *" !-$! .n un!

din'" *i'u!0ii$" d" /!i *u*,

S&0u$ *u)!1i"0ui'& !" d")'u$ $! )"n*i" d" u/!% )" '&' 'i/)u$ 1i"0ii# $! ./)$ini"!

1*'"i *'!nd!d d" )"n*i&n!"# d!c2 du!'! c2*2'&i"i ! -&*' d" c"$ )u0in 5 !ni, n c!+u$ .n

c!" du!'! c2*2'&i"i "*'" /!i /ic2 d" 5 !ni# d! d" c"$ )u0in 6 !ni# cu!n'u/u$ )"n*i"i d"

u/!% cu1"ni' *&0u$ui *u)!1i"0ui'& *" di/inu"!+2 cu 6#5 )"n'u -i"c!" $un2# "*)"c'i1 ?#6

)"n'u -i"c!" !n d" c2*2'&i" .n /inu*,

46



S&0u$ *u)!1i"0ui'& !" d")'u$ $! )"n*i" d" u/!%# indi-""n' d" 1*'2# )" )"i&!d! .n

c!" "*'" in1!$id d" 7!du$ I *!u II# d!c2 du!'! c2*2'&i"i ! -&*' d" c"$ )u0in un !n,

S&0u$ *u)!1i"0ui'& !" d")'u$ $! )"n*i" d" u/!%# indi-""n' d" 1*'2 %i d" du!'!

c2*2'&i"i# d!c2 d"c"*u$ *&0u$ui *u*0in2'& *>! )&du* c! u/!" ! unui !ccid"n' d" /unc2# !

un"i (&$i )&-"*i&n!$" *!u ! 'u("cu$&+"i %i d!c2 nu "!$i+"!+2 1"ni'ui $un!" din'>& !c'i1i'!'" )&-"*i&n!$2 )"n'u c!" !*i7u!"! "*'" &($i7!'&i" *!u !c"*'"! *un' /!i /ici d" & )2'i/" din

*!$!iu$ /"diu (u' )" "c&n&/i",

n c!+u$ .n c!" *&0u$ *u)!1i"0ui'& c!" nu .nd")$in"%'" c&ndi0ii$" )"+"n'!'"# )&!'"

("n"-ici! d" )"n*i" d" u/!% )" & )"i&!d2 d" ? $uni d" $! d!'! d"c"*u$ui# d!c2 .n !c"!*'2

)"i&!d2 nu "!$i+"!+2 1"ni'ui $un!" din'>& !c'i1i'!'" )&-"*i&n!$2 )"n'u c!" !*i7u!"!

"*'" &($i7!'&i" *!u !c"*'"! *un' /!i /ici d" & )2'i/" din *!$!iu$ /"diu (u' )" "c&n&/i",

S&0u$ *u)!1i"0ui'& c!" !" .n .n7ii" $! d!'! d"c"*u$ui *u*0in2'&u$ui unu$ *!u /!i/u$0i c&)ii .n 1*'2 d" )n2 $! !ni ("n"-ici!+2 d" )"n*i" d" u/!% )n2 $! d!'! ./)$iniii d"

c2'" u$'i/u$ c&)i$ ! 1*'"i d" !ni# .n )"i&!d"$" .n c!" nu "!$i+"!+2 1"ni'ui $un!" din'>&

!c'i1i'!'" )&-"*i&n!$2 )"n'u c!" !*i7u!"! "*'" &($i7!'&i" *>!u !c"*'"! *un' /!i /ici d" &

)2'i/" din *!$!iu$ /"diu (u' )" "c&n&/i",

P"n*i! d" u/!% *" c!$cu$"!+2# du)2 c!+# din :

! )"n*i" )"n'u $i/i'2 d" 1*'2 !-$!'2 .n )$!'2 *!u $! c!" ! -i !1u' d")'u$#

*u*0in2'&u$ d"c"d!'<

( )"n*i" d" in1!$idi'!'" d" 7!du$ I# .n c!+u$ .n c!" d"c"*u$ *u*0in2'&u$ui ! *u1"ni'

.n!in'"! .nd")$iniii c&ndi0ii$& )"n'u &(0in""! )"n*i"i )"n'u $i/i'2 d" 1*'2 %i

"! .n )$!'2 cu )"n*i" d" in1!$idi'!'" d" &ic" 7!d# )"n*i" !n'ici)!'2# )"n*i"

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44



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5#5#c&'! !)$ic!'! 1"ni'u$ui (u',

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c&ndi0ii$" $"7ii<

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/unc2 *!u "!$i+"!+2 1"ni'ui .n c&ndi0ii$" $"7ii,

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%&/!”,

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(.3 Al% da%orii

a. C#"ri$uţia )e"ru acci&e"e &e mu"că si $#li )r#!esi#"ale H *" )$!'"%'" .n

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)&-"*i&n!$"# ("n"-ici!+2 d" d"*)27u(i" .n c!+ d" d"c"* & *in7u2 )"*&!n2# c!" )&!'" -i#

du)2 c!+: *&0u$ *u)!1i"0ui'&# c&)i$u$# )2in'"$"# 'u'&"$"# cu!'&u$# /&%'"ni'&u$# .n c&ndi0ii$"

d")'u$ui c&/un# *!u# .n $i)*! !c"*'"i!# )"*&!n2 c!" d&1"d"%'" c2 ! *u)&'!' c;"$'ui"$i$"

&c!+i&n!'" d" d"c"*,

Cu!n'u/u$ d"*)27u(iii .n c!+ d" d"c"* "*'" d" 4 *!$!ii /"dii (u'" )" "c&n&/i"#

c&/unic!'" d" In*'i'u'u$ N!0i&n!$ d" S'!'i*'ic2,

(, C#misi#"ul &a#ra I"s)ec#raului Teri#rial &e Mu"că H c!$cu$!' !*'-"$: 6#5 din

-&ndu$ d" *!$!ii "!$i+!' )"n'u c&/)$"'!" c!n"'"$& d" /unc2 *!u 6#95 din -&ndu$ d"

*!$!ii "!$i+!' )"n'u 1"i-ic!"! %i c"'i-ic!"! $"7!$i'20ii .n"7i*'2i$&<

n'")ind"i$" cu c!)i'!$ d" *'!' *!u )i1!' )&' "-"c'u! !nu!$# .n $i/i'! un"i c&'" d" )n2 $!

#5 !)$ic!'2 !*u)! -&ndu$ui d" *!$!ii "!$i+!' !nu!$# c;"$'ui"$i *&ci!$" c!" *un' d"duc'i(i$"

-i*c!$# !1nd c! d"*'in!0ii )inci)!$":

5



• Func0i&n!"! c&"*)un+2'&!" ! un& !c'i1i'20i *!u uni'20i !-$!'" .n !d/ini*'!"!

.n'")ind"i$&# cu/ ! -i: 72dini0"# c"%"# di*)"n*!"# c!(in"'" /"dic!$"# /u+""#

(i($i&'"ci# c!n'in"# (!+" *)&'i1"# c$u(ui# c2/in" d" n"-!/i$i%'i# %c&$i<

• Ac&)"i"! )!0i!$2 ! c;"$'ui"$i$& &c!+i&n!'" d" )&cu!"! un& d!ui )"n'u c&)iii

*!$!i!0i$&,

• Ac&)"i"! )!0i!$2 ! c;"$'ui"$i$& &c!+i&n!'" d" '!n*)&'u$ *!$!i!0i$& $! %i d" $!

$&cu$ d" /unc2,

• Ac&)"i"! )!0i!$2 ! c;"$'ui"$i$& )i1ind (i$"'"$" d" '!'!/"n' %i &di;n2 )"n'u

*!$!i!0ii )&)ii %i )"n'u /"/(ii d" -!/i$i" !i !c"*'&!,

• Ac&d!"! d" !u'&!" un& *!$!i!0i c!" !u *u-"i' )i"d"i .n 7&*)&d2ii$" )&)ii#

c! u/!" ! un& c!$!/i'20i n!'u!$",

• Ac&d!"! d" !u'&!" )"n'u .n/&/n'!" *!u )"n'u !c&)"i"! un"i )20i din

c;"$'ui"$i .n c!+u$ un& (&$i 7!1" *!u incu!(i$",

c, C#"ri$uţia )e"ru c#"ce&ii 3i i"&em"izaţii:= H *" in'&duc" c&n'i(u0i! )"n'u

c&nc"dii %i ind"/ni+!0ii .nc")nd cu d!'! d" i!nu!i" 966?, C&'! d"*'in!'2 )$20ii

ind"/ni+!0ii$& 9 )"12+u'" )i1ind c&nc"dii$" %i ind"/ni+!0ii$" d" !*i7u2i *&ci!$" d"

*2n2'!'"# "*'" d" 6#5 !)$ic!'2 $! -&ndu$ d" *!$!ii *!u# du)2 c!+# $! d")'ui$" ")"+"n'nd

ind"/ni+!0i! d" %&/! &i !*u)! 1"ni'ui$& *u)u*" i/)&+i'u$ui )" 1"ni' %i *" !c;i'2 $!

(u7"'u$ -&ndu$ui n!0i&n!$ unic d" !*i7u2i *&ci!$" d" *2n2'!'",

(.4. Sin%*

Si"eza #$li%aţiil#r &e )laă &e "aură salarială &a#rae &e a"%a'a 3i a"%a'a#r

*"ce)1"& cu &aa &e , !e$ruarie:;;

- L/% -(/$(&(+ %)+/(*4*+&#* )#'+%& )$%$ %,(& 2009 > n,8966 !)2u'2 .n

M&ni'&u$ O-ici!$ !$ R&/ni"i n, 99 din 9 -"(u!i" 966

1!$&!"! )unc'u$ui d" )"n*i": ,4 $"i d" $! !)i$i" 966 %i39, $"i d" $! &c'&/(i" 966

*!$!iu$ /"diu (u' u'i$i+!' $! -und!/"n'!"! (u7"'u$ui !*i7u2i$& *&ci!$" d" *'!' )"

!nu$ 966: ?3 $"i

cu!n'u/u$ !u'&u$ui d" d"c"* *" *'!(i$"%'"# .n c&ndi0ii$" $"7ii# @!*i7u!'8)"n*i&n!: $!

69 $"i# "*)"c'i1 @.n c!+u$ unui /"/(u d" -!/i$i" $! 5 $"i,

CAS>u$ din -"(u!i" 966 c&'"$" d" c&n'i(u0i" d" !*i7u2i *&ci!$" *" *'!(i$"*c $!:

3,3 )"n'u c&ndi0ii n&/!$" d" /unc2# din c!" 6,5 d!'&!'" d" !n7!!0i %i 96,9 C&n-&/ Odinu$ui 9?8966?9 Od&n!n0! d" u7"n'2 ! Gu1"nu$ui n, 58966?

59



d!'&!'" d" !n7!!'&i

3?,3 )"n'u c&ndi0ii d"&*"(i'" d" /unc2 @6,5 K 95,

4,3 )"n'u c&ndi0ii *)"ci!$" d" /unc2 @6,5 K 36,

%i *" !)$ic2 .nc")nd cu 1"ni'ui$" !-""n'" $unii -"(u!i" 966,n c&'! d" c&n'i(u0i"

indi1idu!$2 d" 6,5 "*'" inc$u*2 %i c&'! d" 9 !-""n'2 -&dui$& d" )"n*ii !d/ini*'!'" )i1!',

J&/!u$

c&n'i(u0i! d!'&!'2 d" !n7!!'&i $! (u7"'u$ !*i7u2i$& )"n'u %&/!: 6,5

c&n'i(u0i! indi1idu!$2 d!'&!'2 $! (u7"'u$ !*i7u2i$& )"n'u %&/!: 6,5

F&ndu$ d" 7!!n'!"

c&n'i(u0i! d!'&!'2 d" !n7!!'& $! F&ndu$ d" 7!!n'!" )"n'u )$!'! c"!n0"$& *!$!i!$":

6,95

T!i-u$ d" i*c

c&'"$" d" c&n'i(u0ii d!'&!'" d" !n7!!'& i .n -unc0i" d" c$!*! d" i*c )&'i1i' )"1"d"i$&

L"7ii 34?89669 )i1ind !*i7u!"! )"n'u !ccid"n'"$" d" /unc2 %i (&$i )&-"*i&n!$"# cu

/&di-ic2i$" %i c&/)$"'2i$" u$'"i&!"# *" *'!(i$"*c d" $! 6,5 $! 6,5 !)$ic!'" !*u)!

*u/"i 1"ni'ui$& (u'" "!$i+!'" $un!,

Pinci)!$"$" -$u=ui c&n'!(i$" )i1ind d"c&n'2i$" cu )"*&n!$u$ %i (u7"'"$" d" !*i7u2i %i

)&'"c0i" *&ci!$2 TABEL "

53

"11 „C!*! .n $"i” !2" „A1!n*ui!c&d!'"

"*&n!$u$ui”

49 ?P*)#,%&@)%&%*++ %$#*%$”

6!1 „C;"$'ui"$i cu*!$!ii$""*&n!$u$ui

59 ?C#,$(*+ &%-4,'+ , &+

!12 „C&n'i(u0i! )"*&n!$u$ui$! !*i7u2i$" *&ci!$"”

!1! „C&n'i(u0i! !n7!!0i$& $!!*i7u2i$" *&ci!$" d" *2n2'!'"”

!72 „C&n'i(u0i! )"*&n!$u$ui$! -&ndu$ d" %&/!”

!27 „R"0in"i din *!$!ii d!'&!'"'"0i$&”



CAPITOLUL IV

F#*3 )%&%*+%*; $*3+,%*% )%&%*++&#* <+ #'(3,$ )'+>+'

3.1 5or" d 'alari*ar

F&/"$" d" &7!ni+!" ! /uncii %i d" *!$!i+!" c" u/"!+2 *2 *" !)$ic" -i"c!"i

!c'i1i'20i *" *'!(i$"*c )in c&n'!c'u$ c&$"c'i1 d" /unc2 $! ni1"$ d" uni'!'" *!u# du)2 c!+#

in*'i'u0i",

P&'i1i' !', 46 din c&n'!c'u$ c&$"c'i1 d" /unc2 $! ni1"$ n!0i&n!$# -&/"$" d"

&7!ni+!" ! /uncii %i d" *!$!i+!" c" )&' -i !)$ic!'" *un' u/2'&!"$":

> .n "7i" *!u du)2 'i/)<

> .n !c&d

> )" (!+! d" '!i-" *!u c&'" )&c"n'u!$" din 1"ni'ui$" "!$i+!'"<

> !$'" -&/" *)"ci-ic" uni'20ii,

C&n-&/ c&n'!c'u$ui c&$"c'i1 d" /unc2# c"$ c" !n7!"!+2 1! !*i7u! &7!ni+!"!

!0i&n!$2 ! /uncii )"n'u -i"c!" $&c d" /unc2 %i )" !c"!*'2 (!+2 *" *'!(i$"*c *!cini %i

2*)und"i *u( -&/! d" n&/" d" /unc2 ,

N&/"$" d" /unc2 )&' -i:

- n&/" d" 'i/)> *" *'!(i$"%'" 'i/)u$ n"c"*! )"n'u "!$i+!"! un"i $uc2i

- n&/" d" )&duc0i"> *" *'!(i$"%'" c!n'i'!'"! d" )&du*" *!u $uc2i c" '"(ui"

"!$i+!'2 .n uni'!'"! d" 'i/) @&! *!u +i

- n&/" d" )"*&n!$> nu/2u$ d" )"*&!n" din -&/!0i" %i *'uc'u! !c"*'"i!#/"ni'" *2

!*i7u" u'i$i+!"! in'"7!$2 %i "-ici"n'2 ! 'i/)u$ui d" $ucu,

54

!26 „D")'ui d" )"*&n!$n"idic!'"”

!2 „P"*&n!$>!u'&!" /!'"i!$"d!'&!'"

!11 „C&n'i(u0i!uni'20ii $! !*i7u2i$"*&ci!$"”

6451 ?C&n'i(u0i!uni'20ii $! !*i7u2i$"*&ci!$"”

!1 „C&n'i(u0i! !n7!!'&u$ui )"n'u !*i7u2i$" d" *2n2'!'"”

6!" „C&n'i(u0i! uni'20ii )"n'u!*i7u2i$" *&ci!$"”

!71 „C&n'i(u0i! uni'20ii $!-&ndu$ d" %&/!”

6!"2 „C&n'i(u0i! uni'20ii )"n'u!u'&u$ d" %&/!”



n c&n'!c'u$ c&$"c'i1 d" /unc2 unic $! ni1"$ n!0i&n!$ *" )"ci+"!+2 c2 n&/"$" d"

/unc2 1& -i *'!(i$i'" .nc' *2 *" !*i7u" un i'/ n&/!$ d" /unc2# $! & in'"n*i'!'" !

"-&'u$ui -i+ic *!u in'"$"c'u!$ %i & in'"n*i'!'" n"1&!*2# c!" *2 nu c&nduc2 $! &(&*"!$! "=c"*i12

! *!$!i!0i$&,

F&/! d" *!$!i+!" .n "7i" *!u .n 'i/) H .n !c"*' c!+# *!$!iu$ d" (!+! *'!(i$i' )" & &! #+i *!u $un2 *" !c&d2 )"*&n!$u$ui )"n'u 'i/)u$ "-"c'i1 $uc!'# $! "!$i+!"! in'"7!$2 !

*!cini$& d" *"1iciu# -22 *2 *" )"ci+"+" "=)"* c!n'i'!'"! d" /unc2 )" c!" "$ '"(ui" *2 &

d")un2 .n uni'!'"! d" 'i/),

A)$ic!"! -&/"i d" *!$!i+!" .n "7i" -22 & /2*u!" c&"*)un+!'&!" ! /uncii

)"*'!'" )&!'" c&nduc" $! & c"%'"" ! c;"$'ui"$i$& cu -&0! d" /unc2 %i $! "duc""!

c&/)"'i'i1i'20ii .n'")ind"ii "*)"c'i1",

F&/! d" *!$!i+!" .n !c&d c&n*'2 .n "nu/"!"! )" &)"!0ii,n c!du$ !c"*'"i -&/" di*'in7"/ 1!i!n'" c" *" )&' !)$ic! indi1idu!$ *!u c&$"c'i1, n

c!+u$ !c&du$ui di"c'# *!$!iu$ c&n1"ni' "*'" di"c' )&)&0i&n!$ cu c!n'i'!'"! d" )&du*" *!u

$uc2i "!$i+!'"# -iind *'!(i$i' )in .n/u$0i"! '!i-u$ui )" uni'!'"! d" )&du* *!u $uc!" cu

c!n'i'!'"! d" )&du*" "!$i+!'",

F&/! d" *!$!i+!" )" (!+2 d" '!i-" *!u c&'" )&c"n'u!$" din 1"ni'ui$" "!$i+!'" H .n

c!+u$ !c"*'"i -&/" d" *!$!i+!"# *!$!iu$ cu1"ni' )"n'u /unc! )"*'!'2 *" c!$cu$"!+2 )" (!+2

d" '!i-" *!u c&'" )&c"n'u!$"# !)$ic!'" $! 1&$u/u$ .nc!*2i$& din d"*"1i"# )"*'2i *"1icii#

!c;i+i0ii,

T!i-"$" *!u c&'"$" )&c"n'u!$" *" *'!(i$"*c $un!# 'i/"*'i!$# )" *"+&!n" *!u !nu!$ du)2

c!+# 0innd *"!/! d" -!c'&i ind")"nd"n0i d" )"*&n!$u$ "*)"c'i1# c" )&' in-$u"n0! 1&$u/u$

.nc!*2i$&,

Ac"!*'2 -&/2 d" *!$!i+!" *" !)$ic2 d" "7u$2 :

- .n !c'i1i'!'"! d" c&/"0 cu !/2nun'u$ %i cu idic!'!<

- .n !$i/"n'!0i! )u($ic2

- .n 'ui*/

- .n !c'i1i'!'"! d" )"*'2i *"1icii,

A$'" -&/" d" *!$!i+!" !)$ic!'" )"n'u "!$i+!"! unui )$u* d" "-ici"n02 *'!(i$i'" )in

c&n'!c'u$ c&$"c'i1 d" /unc2# *un' -&/" d" *!$!i+!" *)"ci-ic" c!" )"/i' & c&"c0i" .n )$u*

*!u .n /inu*# ! d")'ui$& cu1"ni'" )"n'u "!$i+2i$" c!n'i'!'i1"# .n !)&' cu /&du$ d"

"!$i+!" ! un& indic!'&i c&$"c'i1i# cu/ ! -i: c&n*u/ui$" *)"ci-ic" $! un"$" /!'"ii *!u

/!'"i!$"# cu )&nd"" .n '&'!$ c;"$'ui"$i# !'! )&-i'u$ui# "'c,

3.$ D%r"inara 'alariilor

55



S!$!iu$ cu1"ni' unui *!$!i!' *" c&/)un" din :

S!$!iu (u' d" (!+2 @ *!$!iu "!$i+!' $! c!" *" !d!u72 *)&ui# ind"/ni+!0ii d"

c&nduc"" c" c&nduc $! &(0in""! *!$!iu$ui (u' '&'!$ din c!" *" *c!d :c&n'i(u0ii$"

)"*&n!$u$ui )"n'u !*i7u2i *&ci!$" @ CAS 6,5 # c&n'i(u0ii$" )"*&n!$u$ui )"n'u -&ndu$

d" %&/! @ 6,5 # %i c&n'i(u0ii$" )"*&n!$u$ui $! !*i7u2i$" *&ci!$" d" *2n2'!'" @CASS 5,5c" c&nduc $! "!$i+!"! 1"ni'u$ui n"',

Din 1"ni'u$ui n"' *" *c!d" d"duc""! )"*&n!$2 d" (!+2 %i *" &(0in" 1"ni'u$ i/)&+!(i$

din c!" *" *c!d" i/)&+i'u$ )" 1"ni'u$ din *!$!iu %i *" &(0in" *!$!iu$ n"' ,

Din *!$!iu$ n"' *" *c!d !1!n*ui$" !c&d!'"# "0in"i$" .n -!1&!"! '"0i$& %i "0in"i$" .n

-!1&!"! uni'20ii %i *" &(0in" "*'u$ d" )$!'2 ,

S!$!iu$ d" (!+2 /ini/ )" uni'!'" "*'" "7!$ *!u !)&)i!' d" *!$!iu$ d" (!+2 /ini/ (u'

)" "c&n&/i"# /!&!"! !c"*'ui! din u/2 &($i72 -i" $! /&di-ic!"! 'u'u& *!$!ii$& )"12+u'" .n 7i$! d" *!$!i+!"# )"n'u ! *" )2*'! !)&'ui$" din'" !c"*'"!# -i" $! /!&!"!

nu/!i ! c"$& c!" !u !un* *u( ni1"$u$ n&u$ui *!$!iu d! (!+! /ini/,

P"n'u ! nu *" !(u+! d" u'i$i+!"! *!$!iu$ui d" (!+2 /ini/ (u' )" "c&n&/i" %i .n c!+u$

$uc2i$& c!" n"c"*i'2 & !nu/i'2 c!$i-ic!"# )in c&n'!c'u$ c&$"c'i1 d" /unc2 unic $! ni1"$

n!0i&n!$# *>!u *'!(i$i' u/2'&ii c&"-ici"n0i /ini/i d" i"!;i+!"# )"n'u u/2'&!"$" c!'"7&ii

d" *!$!i!0i:

! /unci'&i:

, n"c!$i-ic!0i #

9, c!$i-ic!0i #9<

( )"*&n!$ !d/ini*'!'i1 .nc!d!' .n -unc0ii )"n'u c!" c&ndi0i! d" )"7!'i" "*'":

, $ic"!$! ##

9, )&*'$ic"!$2 #5<

c )"*&n!$ d" *)"ci!$i'!'" .nc!d!' )" -unc0ii )"n'u c!" c&ndi0i! d" )"7!'i" "*'":

, )&*'$ic"!$2 #95#

9, *c&!$! d" /!i%'i #3#

3, *u(in7in"i #4<

d )"*&n!$ .nc!d!' )" -unc0ii )"n'u c!" c&ndi0i! d" )"72'i" "*'" c"! d" *'udii

*u)"i&!" #5,

C&"-ici"n0ii d" i"!;i+!" *" !)$ic2 $! *!$!iu$ /ini/ n"7&ci!' d" (!+2,

P"n'u /unc! )"*'!'2 .n c&ndi0ii$" )"12+u'" .n c&n'!c'u$ indi1idu!$ d" /unc2# -i"c!"

*!$!i!' !" d")'u$ $! un *!$!iu .n (!ni c&n1"ni' $! .nc;"i""! c&n'!c'u$ui indi1idu!$ d"

/unc2# indi-""n' d" n!'u! uni'20ii .n c!" .%i d"*-2%&!2 !c'i1i'!'"!,

S!$!iu$ cu)ind":

5?



*$!iu$ d" (!+! /ini/ (u' n"7&ci!' )"n'u un )&7!/ c&/)$"' d" $ucu d" 6 d"

&" .n /"di"# "*'" d" 566 $"i# .nc")!nd cu i!nu!i" 966

> ind"/ni+!0ii$"<

)"n'u 1"c;i/" .n /unc2# /ini/u/ 5 )"n'u 3 !ni 1"c;i/" %i /!=i/u/ 95 $! &

1"c;i/" d" )"*'" 96 d" !ni# din *!$!iu$ d" (!+2<TABEL 6

T!n%" %i P&c"n'" d" !c&d!" ! *)&u$ui d" 1"c;i/"

T!n%" d" 1"c;i/" P&c"n' *)& d" 1"c;i/"Pn2 $! 3 !ni Nu *" !c&d!

n'" 3 %i 5 !ni 5 D" $! 5 $! 6 !ni 6

D" $! 6 $! 5 !ni 5 D" $! 5 $! 96 !ni 96

P"*'" 96 !ni 95

> *)&ui$":$ucu$ .n 'i/)u$ n&)0ii 95

> !$'" !d!&*ui

S!$!iu$ "*'" c&n-id"n0i!$# !n7!!'&u$ !1nd &($i7!0i! d" ! $u! /2*ui$" n"c"*!" )"n'u

!*i7u!"! c&n-id"n0i!$i'20ii,

S)&u$ )"n'u $ucu .n c&ndi0ii 7"$" "*'" d" 6 din *!$!iu$ /ini/ $! ni1"$ d" uni'!'"

i! .n c!+u$ uni'20i$& (u7"'!"# cu!n'u/u$ /!=i/ !$ !c"*'ui *)& "*'" d" 5 din *!$!iu$ d"

(!+! ,

S)&u$ )"n'u $ucu$ .n 'i/)u$ n&)0ii H )"n'u )"*&!n"$" !$ c2& )&7!/ d" $ucu *"

d"*-2%&!2 .n 'i/)u$ n&)0ii# du!'! 'i/)u$ui d" /unc2 "*'" /!i /ic! cu & &2 d"c' du!'!

/uncii )"*'!'" .n 'i/)u$ +i$"i -22 c! !c"!*'! *2 duc2 $! & *c2d"" ! "nu/"2ii,

S)&u$ )"n'u &" *u)$i/"n'!" "*'" d" 56 din *!$!iu d" (!+! )"n'u )i/"$" d&u! &"

d" d")!%i" ! du!'"i n&/!$" ! +i$"i d" $ucu %i 66 din *!$!iu$ d" (!+2# )"n'u &"$" c"

d")!%"*c )i/"$" d&u! &" %i )"n'u /unc2 )"*'!'2 -22 ")!u* *2)'2/n!$# +i$"$" d"

*2(2'&!" $"7!$2 %i .n c"$"$!$'" +i$" .n c!" # )&'i1i' $"7ii nu *" $uc"!+2,

P&'i1i' $"7ii nu/2u$ d" &" *u)$i/"n'!" nu '"(ui" *2 d")2%"!*c2 !nu!$ 96 d" &" ,

3.( Do#u"n% ')#ifi# vidn!irii #9l%uililor 'alarial

D&cu/"n'" )i1ind d")'ui$" (!n"%'i !$" *!$!i!0i$&

E1id"n0! d")'ui$& (2n"%'i !$" *!$!i!0i$& )"*u)un" "=i*'"n0! unui !n*!/($u c&/)$"=

d" d&cu/"n'" )i/!" .nc")!nd din /&/"n'u$ !n7!2ii *!$!i!0i$& %i )n2 $! /&/"n'u$ )$20ii

"-"c'i1" ! d")'ui$& (2n"%'i,Ac"*' *i*'"/ d" d&cu/"n'" cu)ind" :

5



> -i%! d" c&n'&$ /"dic!$

> -i%! )"n'u 1"i-ic!"! c&ndi0ii$& d" .nc!d!"

> -i%! d" !n7!!"

> c&n'!c'u$ c&$"c'i1 d" /unc2

> -i%2 d" )&n'!> -&!i" c&$"c'i1! d" )"+"n02

> $i*'! d" !1!n* c;"n+in!$

> %'!'u$ d" )$!'2 )"n'u *!$!ii

> c"""! )"n'u c&nc"diu d" &di;n2

> c"'i-ic!' d" c&nc"diu /"dic!$

> -i%! -i*c!$2

TATUL DE SALARII S" .n'&c/"%'" .n 9 "="/)$!"# $un!# )" *"c0ii# !'"$i""# *"1icii "'c,# d" c&/)!'i/"n'u$

c!" !" !c"!*'2 !'i(u0i"# )" (!+! u/2'&!"$& d&cu/"n'" d" "1id"n02 ! /uncii# !

d&cu/"n'"$& )i1ind "0in"i$" $"7!$"# $i*'"$& d" !1!n* c;"n+in!$# c"'i-ic!'"$& /"dic!$" "'c,

P"n'u c"n'!$i+!"! $! ni1"$u$ uni'20ii ! *!$!ii$&# *" u'i$i+"!+2 !c"$"!%i -&/u$!" d" %'!'" d"

*!$!ii, P$20i$" -2cu'" .n cu*u$ $unii# cu/ *un': !1!n*u$ c;"n+in!$# $ic;id2i$"# ind"/ni+!0ii$" d"

c&nc"diu "'c,# *" inc$ud .n %'!'"$" d" *!$!ii# )"n'u ! cu)ind" !*'-"$ .n'"!7! *u/2 ! *!$!ii$&

c!$cu$!'" %i "0in"i$" $"7!$" din )"i&!d! d" d"c&n'!" "*)"c'i12, Uni'20i$" )&' *2>%i

*'!(i$"!*c2# d!c2 n"c"*i'20i$" & c"# & !$'2 /!c;"'2 ! -&/u$!u$ui# d! c!" *2 c&n0in2

in-&/!0ii$" n"c"*!" unui "1"n'u!$ c&n'&$,

J'!'u$ d" *!$!ii *"1"%'" c!:

• D&cu/"n' )"n'u c!$cu$u$ d")'ui$& (2n"%'i cu1"ni'" *!$!i!0i$&# )"cu/ %i !$

c&n'i(u0i"i )i1ind )&'"c0i! *&ci!$2 %i ! !$'& d!'&ii<

• D&cu/"n' u*'i-ic!'i1 d" .n"7i*'!" .n c&n'!(i$i'!'"<

Cicu$2:

L! )"*&!n"$" !u'&i+!'" *2 "="ci'" c&n'&$u$ -in!nci! %i *2 !)&(" )$!'!

@"="/)$!u$ <

L! c!*i"i! uni'20ii# )"n'u )$!'! *u/"$& cu1"ni'" @"="/)$!u$ <

L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$# c! !n"=2 $! "="/)$!u$ 9 ! "7i*'u$ui d" c!*2#

)"n'u .n"7i*'!"! .n c&n'!(i$i'!'" @"="/)$!u$ ./)"un2 cu "="/)$!u$ !$ (&d"&u$ui d"

*!$!ii n"idic!'"<

L! c&/)!'i/"n'u$ c!" ! .n'&c/i' %'!'"$" d" *!$!ii @"="/)$!u$ 9,

S" !;i1"!+2:

5



L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$# *")!!' d" c"$"$!$'" !c'" u*'i-ic!'i1"

@"="/)$!u$ <

L! c&/)!'i/"n'u$ c!" ! .n'&c/i' %'!'"$" d" *!$!ii @"="/)$!u$ 9,

L! In*)"c'&!'u$ T"i'&i!$ d" Munc2 und" 2/n" & c&)i" )"n'u .n"7i*'!"

Remarcă

J'!'u$ d" *!$!ii "*'" un d&cu/"n' c&n'&1"*!' d!'&i'2 c!!c'"u$ui c&n-id"n0i!$ !$

*!$!ii$&, Pin .n'&c/i"! *'!'"$& d" *!$!ii !c"*'"! .%i )i"d c&n-id"n0i!$i'!'"!,

M!c;"'! J'!'u$ui d" *!$!ii:

TABEL 7JTAT DE SALARII

)" $un!,,!nu$,

N

c

'

Nu/

" *i

)"nu

/"

S!$!i

u d"

.nc!d

!"

S)&

ui

Ind"

/>

ni+!0

ii

S!$!

iu

(u'

CAS

!n7!

!'

F&n

d

d"

%&/

!

F&nd

d"

*2n2'

!'"

D"d

u>

c"i

S!$!

iu

i/)&

>

+!(i$

I/

)&

+i'

A1

!n*

A$'

"

"0i

>

n" i

R"

*'

d"

)$!

'2

LISTA DE AVANS CFEN4INALS" .n'&c/"%'" $un! .n 9 "="/)$!"# d" c2'" c&/)!'i/"n'u$ c!" !" !c"!*'2 !'i(u0i"# )"

(!+! d&cu/"n'"$& d" "1id"n02 ! /uncii# ! 'i/)u$ui "-"c'i1 $uc!'# ! c"'i-ic!'"$& /"dic!$"

"'c,

Li*'! d" !1!n* c;"n+in!$ *"1"%'" c!:

• D&cu/"n' )"n'u c!$cu$u$ d")'ui$& (2n"%'i cu1"ni'" *!$!i!0i$& c! !1!n*ui

c;"n+in!$"<

• D&cu/"n' )"n'u "0in""! .n %'!'u$ d" *!$!ii ! !1!n*ui$& )$2'i'"<• D&cu/"n' u*'i-ic!'i1 d" .n"7i*'!" .n c&n'!(i$i'!'"<

5



D&cu/"n'u$ cicu$2:

L! )"*&!n"$" !u'&i+!'" *2 "="ci'" c&n'&$u$ -in!nci! %i *2 !)&(" )$!'! @"="/)$!u$ <

L! c!*i"i! uni'20ii# )"n'u )$!'! !1!n*ui$& cu1"ni'" @"="/)$!u$ <

L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$# c! !n"=2 $! "="/)$!u$ 9 ! "7i*'u$ui d" c!*2#

)"n'u .n"7i*'!"! .n c&n'!(i$i'!'" @"="/)$!u$ <

L! c&/)!'i/"n'u$ c!" ! .n'&c/i' $i*'! d" !1!n* )"n'u ! *"1i $! .n'&c/i"! *'!'"$& d"

*!$!ii $! *-%i'u$ $unii @"="/)$!u$ 9,

S" !;i1"!+2:

• L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$# c! !n"=2 $! "="/)$!u$ 9 !$ "7i*'u$ui d"

c!*2@"="/)$!u$ <

• L! c&/)!'i/"n'u$ c!" ! .n'&c/i' $i*'! d" !1!n* c;"n+in!$ @"="/)$!u$ 9,

M!c;"'! Li*'"i d" !1!n* c;"n+in!$ @c&d 4>5>d

TABEL 8

LIST DE AVANS CENZINAL

N,

c',

Nu/" %i )"nu/" M!c! S!$!iu

)$!'2 (!+2

Ti/) "-"c'i1 A1!n*Luc!' C&nc"diu

/"dic!$6 9 3 4 5 ?9

LISTA PENTRU PLI PARIALE

S" .n'&c/"%'" .n d&u2 "="/)$!" &i d" c'" &i *" -!c" & )$!'2 )!0i!$2 .n cu*u$ $unii,

S"1"%'" c!: D&cu/"n' )"n'u c!$cu$u$ d")'ui$& (2n"%'i cu1"ni'" *!$!i!0i$& )"n'u )$20i$" )!0i!$"

"-"c'u!'"<

D&cu/"n' c!" *'2 $! (!+! .n'&c/iii %'!'"$& d" *!$!ii<

D&cu/"n' u*'i-ic!'i1 d" .n"7i*'!" .n c&n'!(i$i'!'"<

S" !;i1"!+2:

• L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$# c! !n"=2 $! "="/)$!u$ 9 !$ "7i*'u$ui d" c!*2

@"="/)$!u$ <• L! c&/)!'i/"n'u$ c!" ! .n'&c/i' $i*'! )"n'u )$20i )!0i!$" @"="/)$!u$ 9<

?6



Li*'! )"n'u )$20i )!0i!$" c&d 4>5>8d *" .n'&c/"%'" )"n'u )i/! )$!'2 )!0i!$2# i!

$i*'! )"n'u )$20i )!0i!$" c&d 4>5>8d9 *" .n'&c/"%'" )"n'u c">! d">! d&u! )$!'2 )!0i!$2 %i

)"n'u u/2'&!"$",

M&d"$u$ Li*'"i d" )$20i )!0i!$" c&d 4>5>8d:

TABEL 9

LIST PENTRU PLI PARIALE

")"+"n'nd )" $un!,

N,

c'

Nu/"$" *i

)"nu/"$"

V"ni'u$

i/)&+!(i

$

I/)&+i'u$ c!$cu$!' *i

"0inu'

R"*' d" )$!'2 S"/n2'u!

4>5>8d

M&d"$u$ $i*'"i d" )$20i )!0i!$" c&d 4>5>8d9:

TABEL 10

LIST PENTRU PLI PARIALE

")"+"n'nd )" $un!,,

N

,

c'

Nu/"$"

*i

)"nu/"$

"

V"ni'u$

i/)&+!(

i$

c!$cu$!'

!n'"i&

V"ni'u$

cu"n'

T&'!$

1"ni'

i/)&+!

(i$

I/)&+i

'u$

c!$cu$!

' %i

"0inu'

S!$!

iu$

n"'

cu1"

ni'

S!$!iu$

n"'

!c&d!'

!n'"i&

R"

*'

d"

)$!

'2

S"/n2'u

!

4>5>8d9

ORDIN DE PLATAC&n'i(u0ii$" )"n'u !*i7u2i$" *&ci!$" d" *2n2'!'" # d" %&/!# d" )"n*ii# i/)&+i'u$ )"

1"ni'# %i c&/i*i&nu$ d!'&!' In*)"c'&!'u$ui T"i'&i!$ d" Munc2 *" !c;i'2 )in (!nc! cu

!u'&u$ &din"$& d" )$!'2 d" '"+&"i" $i*'!'" cu c&d d" (!! ,

S" .n'&c/"*c )"n'u )$!'! c&n'i(u0ii$& !n7!!0i$& %i !$" !n7!!'&u$ui .n d&u2

"="/)$!" ,Un "="/)$! 2/n" $! B!nc2 %i un "="/)$! )"n'u "1id"n0"$" c&n'!(i$" !$"

-i/"i,

S"1"%'" c!: D&cu/"n' )"n'u )$20i$" "-"c'u!'"<

?



D&cu/"n' u*'i-ic!'i1 d" .n"7i*'!" .n c&n'!(i$i'!'"<

S" !;i1"!+2:

L! c&/)!'i/"n'u$ -in!nci!>c&n'!(i$,

C&n0inu'u$ d&cu/"n'u$ui :

! d!'! # ( d!'" d" id"n'i-ic!" !$" ("n"-ici!u$ui :d"nu/i" ("n"-ici!# c&d d" .n"7i*'!" -i*c!$2#

c&d IBAN # (!nc! )$2'i'&!"#

c d!'" d" id"n'i-ic!" !$" '272'&u$ui : nu/"# )"nu/"# CNP# *"i" %i nu/2 c!'" d"

id"n'i'!'"# %i *"/n!'u!

d *u/! *&$ici'!'2 .n ci-" %i $i'""

" c&du$ &)"!0iun" @56 )"n'u c;"$'ui"$i$" cu *!$!ii$" %i 6 )"n'u c;"$'ui"$i di1"*"

- *"/n2'u! )"*&!n"i !u'&i+!'" @")"+"n'!n'u$ *&ci"'20ii 7 %'!/)i$! *&ci"'20ii

7 1i+! (!ncii

PONTAJ

D&cu/"n' c" 0in" "1id"n0! 'i/)u$ui "-"c'i1 d" $ucu !$ -i"c2ui !n7!!'# )" +i$" # &"#

c"n'!$i+!'& "!$i+!' )" (!+! -i%"$& d" )&n'! indi1idu!$ .n'&c/i'" d" %"-u$ d" "c;i)2 ,

D&cu/"n'u$ *'2 $! (!+! c!$cu$u$ui *!$!iu$ui "!$i+!' # %i *" !;i1"!+2 ./)"un2 cu %'!'u$

d" )$!'2 din $un! "*)"c'i12,

C&n0inu'u$ d&cu/"n'u$ui :

N, cu"n'# nu/"$" %i )"nu/"$" !n7!!'u$ui# d!'! c!$"nd!i*'ic2# n, &" $uc!'" .n

)&7!/ d" $ucu n&/!$# n, &" *u)$i/"n'!"# &" d" n&!)'"# +i$" d" c&nc"diu d" &di;n! # +i$"

d" c&nc"diu /"dic!$# .n1&ii *!u !(*"n0" n"/&'i1!'",

TABEL 12

Fi%! d" )&n'!

LUNA

NUME

SEMNTURA

d!'

!

in'!

"

i"%i

"

56

966

d!'

!

in'!

"

i"*i

"

56

966

9

?3



3

4 96

5 9

? 99

93

94

95

6 9?

9

9 9

3 9

4 365 3

?

'&'!$ '&'!$

Fi%"$" Fi*c!$" *un' -&/u$!" 'i)i+!'" c" cu)ind in-&/!0ii )" (!+! c2&! *" 1! "-"c'u!

c!$cu$u$ i/)&+i'u$ui )" 1"ni'ui$" din *!$!ii %i )" 1"ni'ui$" !*i/i$!'" *!$!ii$&, E$" *un'

c&/)$"'!'" d" c2'" !n7!!'&,

Fi%! -i*c!$2 ! -&*' in'&du*2 )"n'u ! *i/)$i-ic! &)"!0ii$" )i1ind c!$cu$u$ d"duc"i$& d"

(!+2 %i *u)$i/"n'!" %i )"n'u ! )"/i'" & "7u$!i+!" ! i/)&+i'u$ui !nu!$ du)2 '"/in!"!

!nu$ui -i*c!$,

S!$!i!0ii !u &($i7!0i!# c&n-&/ )"1"d"i$& $"7!$"# d" ! d"c$!! )"*&!n"$" !-$!'" .n

.n'"0in""! $&# d&1"dind cu !c'" c" *" d")un $! *"1iciu$ )"*&n!$ .n c&)i"# )"cu/ %i )in

d"c$!!0i" )" )&)i" 2*)und"" )"n'u d"duc"i$" )"*&n!$" *u)$i/"n'!" *&$ici'!'",

An7!!'&u$ "*'" &($i7!' *2 'i/i'2 &7!nu$ui -i*c!$ c&/)"'"n' %i !n7!!'u$ui#*u(

*"/n2'u2# c'" & c&)i" )"n'u -i"c!" !n# )n2 .n u$'i/! +i ! $unii -"(u!i" ! !nu$ui cu"n'

)"n'u !nu$ -i*c!$ "=)i!',

3. 3 Rfl#%ara :n #on%a&ili%a% a d#on%rilor #u )r'onalul

C#"uri s)eci!ice

C&n'!(i$i'!'"! *in'"'ic2 ! d"c&n'2i$& cu )"*&n!$u$ *" "!$i+"!+2 cu !u'&u$ 7u)"i 49

„ Pers#"al 3i c#"uri asimilae”# c!" cu)ind" u/2'&!"$" c&n'ui d" 7!du$ I:

49 „ Pers#"al6salarii &a#rae”

?4



in" "1id"n0! d"c&n'2i$& cu )"*&n!$u$ )"n'u d")'ui$" *!$!i!$" cu1"ni'" !c"*'ui! .n

(!ni *!u n!'u2# inc$u*i1 ! !d!&*ui$& *i )"/ii$& !c;i'!'" din -&ndu$ d" *!$!ii, Du)2

c&n0inu'u$ "c&n&/ic# "*'" un c&n' d" d!'&ii *!$!i!$" )" '"/"n *cu'# i! du)2 -unc0i!

c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu *!$!ii$" %i !$'" d")'ui cu1"ni'" )"*&n!$u$ui,Se &e$iează cu "0in"i$" din *!$!ii @c&n'i(u0ii$" $! !*i7u2i$" *&ci!$"# $! !*i7u2i$"

*&ci!$" d" *2n2'!'"# $! !u'&u$ d" %&/!# i/)&+i'u$ )" *!$!ii# !1!n*ui$" !c&d!'" !n'"i&#

"'c, %i cu *!$!ii$" n"'" !c;i'!'" )"*&n!$u$ui,

S#l&ul cre&i#r ")"+in'2 d")'ui$" *!$!i!$" d!'&!'",

493 „ Pers#"al6a'u#are maeriale &a#rae”

in" "1id"n0! !u'&!"$& d" (&!$2 )"n'u inc!)!ci'!'" '"/)&!2 d" /unc2# ! c"$&

)"n'u .n7ii"! c&)i$u$ui# ! !u'&!"$& d" d"c"*# "'c, Du)2 c&n0inu'u$ "c&n&/ic# "*'" un c&n'd" d!'&ii *!$!i!$" )" '"/"n *cu'# i! du)2 -unc0i! c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu !u'&!"$" /!'"i!$" d!'&!'" *!$!i!0i$&,

Se &e$iează cu "0in"i$" din ind"/ni+!0ii @c&n'i(u0ii )i1ind !*i7u2i$" d" *2n2'!'" %i

!u'&u$ d" %&/!# !1!n*u$ !c&d!' !n'"i&# i/)&+i'u$ )" *!$!ii# "'c, %i cu !u'&!"$" !c;i'!'"

)"*&n!$u$ui,

S#l&ul cre&i#r ")"+in'2 !u'&!" /!'"i!$" d!'&!'" *!$!i!0i$&,

494 „ Parici)area )ers#"alului la )r#!i ”

in" "1id"n0! *'i/u$"n'"$& !c&d!'" )"*&n!$u$ui din )&-i'u$ "!$i+!', Du)2 -unc0i!

c&n0inu'u$ "c&n&/ic# "*'" un c&n' d" d!'&ii )" '"/"n *cu'# i! du)2 -unc0i! c&n'!(i$2# un

c&n' d" )!*i1,

Se cre&iează cu *u/"$" ")!'i+!'" )"*&n!$u$ui din )&-i'u$ "!$i+!',

Se &e$iează cu i/)&+i'u$ "0inu' %i cu *u/"$" !c;i'!'" )"*&n!$u$ui,

S#l&ul cre&i#r ")"+in'2 *'i/u$"n'"$" din )&-i' d!'&!'" )"*&n!$u$ui,

495 „ A0a"suri ac#r&ae )ers#"alului”

in" "1id"n0! !1!n*ui$& !c&d!'" )"*&n!$u$ui, Du)2 c&n0inu'u$ "c&n&/ic# "*'" un c&n'

d" c"!n0" -!02 d" )"*&n!$# i! du)2 -unc0i! c&n'!(i$2# un c&n' d" !c'i1,

Se &e$iează cu !1!n*ui$" din *!$!ii !c&d!'" *!$!i!0i$&,

Se cre&iează cu *u/"$" "0inu'" )" %'!'"$" d" *!$!ii ")"+"n'nd !1!n*ui$" !c&d!'",

S#l&ul &e$i#r ")"+in'2 !1!n*ui$" !c;i'!'" )"*&n!$u$ui,

49? „ Dre)uri &e )ers#"al "eri&icae”

in" "1id"n0! d")'ui$& d" )"*&n!$ n"idic!'" .n '"/"nu$ $"7!$, Du)2 c&n0inu'u$

"c&n&/ic# "*'" un c&n' d" d!'&ii *!$!i!$" )" '"/"n *cu'# i! du)2 -unc0i! c&n'!(i$2# un c&n'

d" )!*i1,

?5



Se cre&iează cu *u/"$" d!'&!'" )"*&n!$u$ui# d! n"idic!'" .n '"/"nu$ $"7!$,

Se &e$iează cu *u/"$" !c;i'!'" )"*&n!$u$ui %i cu d")'ui$" d" )"*&n!$ n"idic!'" %i

)"*ci*",

S#l&ul cre&i#r ")"+in'2 d")'ui$" d" )"*&n!$ n"idic!'",

49 „ Reţi"eri &i" salarii &a#rae erţil#r ”in" "1id"n0! "0in"i$& din *!$!ii d!'&!'" '"0i$&# cu/ ! -i: !'"# c;iii# )&)ii# )"n*ii

!$i/"n'!", Du)2 c&n0inu'u$ "c&n&/ic# "*'" un c&n' d" d!'&ii )" '"/"n *cu'# i! du)2

-unc0i! c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu *u/"$" "0inu'" d" $! *!$!i!0i# d!'&!'" '"0i$&,

Se &e$iează cu *u/"$" !c;i'!'" '"0i$&,

S#l&ul cre&i#r ")"+in'2 *u/"$" "0inu'"# d!'&!'" '"0i$&,

49 „ Ale &a#rii *" le%ăură cu )ers#"alul ”in" "1id"n0! !$'& d!'&ii .n $"72'u2 cu )"*&n!$u$# cu/ ! -i: 7!!n0ii 7"*'i&n!"

"0inu'"# ind"/ni+!0ii$" )"n'u c&nc"dii$" d" &di;n2 n""-"c'u!'" %i !$'" *u/" )"n'u c!" nu *>

!u .n'&c/i' %'!'" d" *!$!ii, Du)2 c&n0inu'u$ "c&n&/ic# "*'" un c&n' d" d!'&ii *!$!i!$" )"

'"/"n *cu'# i! du)2 -unc0i! c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu !$'" *u/" d!'&!'" )"*&n!$u$ui,

Se &e$iează cu *u/"$" !c;i'!'" )"*&n!$u$ui,

S#l&ul cre&i#r ")"+in'2 !$'" *u/" d!'&!'" )"*&n!$u$ui,

in" "1id"n0! !$'& c"!n0" .n $"72'u2 cu )"*&n!$u$# cu/ ! -i: c&'! )!'" din 1!$&!"!

"c;i)!/"n'u$ui d" $ucu *u)&'!'2 d" )"*&n!$# i/)u'!0ii c;iii# *u/" !c&d!'" %i n"u*'i-ic!'"

%i !$'" d"(i'", Du)2 c&n0inu'u$ "c&n&/ic# "*'" un c&n' d" c"!n0"# i! du)2 -unc0i! c&n'!(i$2#

un c&n' d" !c'i1,

S" d"(i'"!+2 cu *u/"$" ")"+"n'nd c"!n0" -!02 d" )"*&n!$,

S" c"di'"!+2 cu *u/"$" .nc!*!'" *!u "0inu'" d" $! )"*&n!$,

S&$du$ d"(i'& ")"+in'2 c"!n0" -!02 d" )"*&n!$,

C&n'!(i$i'!'"! *in'"'ic2 ! d"c&n'2i$& cu (u7"'"$" d" !*i7u2i %i )&'"c0i" *&ci!$2 *"

"!$i+"!+2 cu !u'&u$ 7u)"i 43 „A*i7u2i *&ci!$"# )&'"c0i! *&ci!$2 %i c&n'ui !*i/i$!'"”# c!"

cu)ind" u/2'&!"$" c&n'ui:

43 „ Asi%urări s#ciale” H *" d"*-2%&!2 )" u/2'&!"$" c&n'ui d" 7!du$ II:

43 „C#"ri$uţia u"iăţii la asi%urările s#ciale”

E*'"# du)2 c&n0inu'u$ "c&n&/ic# un c&n' d" d!'&ii )" '"/"n *cu'# i! du)2 -unc0i!

c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu c&n'i(u0i! uni'20ii $! !*i7u2i$" *&ci!$",

??



Se &e$iează cu *u/"$" 1i!'" (u7"'u$ui d" !*i7u2i *&ci!$" %i cu *u/"$" d!'&!'"

)"*&n!$u$ui c!" *" *u)&'2 din (u7"'u$ !*i7u2i$& *&ci!$",

S#l&ul cre&i#r ")"+in'2 *u/"$" d!'&!'" !*i7u2i$& *&ci!$",

N&'2: n c!+u$ .n c!" *u/"$" d!'&!'" )"*&n!$u$ui d")2%"*c c&n'i(u0i! uni'20ii $!

(u7"'u$ !*i7u2i$& *&ci!$"# di-""n0! u/nd ! -i "cu)"!'2 d" $! !c"*'!# *&$du$ c&n'u$ui 43 )&!'" -i '"/)&! d"(i'&# .n !c"*' c!+ c&n'u$ "*)"c'i1 1! -unc0i&n! c! un c&n' (i-unc0i&n!$

439 „C#"ri$uţia )ers#"alului la asi%urările s#ciale”


c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu c&n'i(u0i! )"*&n!$u$ui $! !*i7u2i$" *&ci!$",

Se &e$iează cu *u/"$" 1i!'" (u7"'u$ui d" !*i7u2i *&ci!$",

S#l&ul cre&i#r ")"+in'2 *u/"$" d!'&!'" !*i7u2i$& *&ci!$",433 „C#"ri$uţia a"%a'a#rului )e"ru asi%urările s#ciale &e să"ăae”

E*'"# du)2 c&n0inu'u$ "c&n&/ic# un c&n' d" d!'&ii )" '"/"n *cu'# i! du)2 -unc0i! c&n'!(i$2#

un c&n' d" )!*i1,

Se cre&iează cu c&n'i(u0i! uni'20ii $! !*i7u2i$" *&ci!$" d" *2n2'!'",

Se &e$iează cu *u/"$" 1i!'" (u7"'u$ui d" !*i7u2i *&ci!$" d" *2n2'!'",

S#l&ul cre&i#r ")"+in'2 *u/"$" d!'&!'" !*i7u2i$& *&ci!$" d" *2n2'!'",

434 „C#"ri$uţia a"%a'aţil#r )e"ru asi%urările s#ciale &e să"ăae”


c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu c&n'i(u0i! !n7!!0i$& $! !*i7u2i$" *&ci!$" d" *2n2'!'",

Se &e$iează cu *u/"$" 1i!'" (u7"'u$ui d" !*i7u2i d" *2n2'!'",

S#l&ul cre&i#r ")"+in'2 *u/"$" d!'&!'" !*i7u2i$& *&ci!$" d" *2n2'!'",

43 „C#"ri$uţia u"iăţii la !#"&ul &e 3#ma'”


c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu *u/"$" d!'&!'" d" uni'!'" )"n'u c&n*'i'ui"! -&ndu$ui d" %&/!,

Se &e$iează cu *u/"$" 1i!'"# ")"+"n'nd c&n'i(u0i! uni'20ii $! -&ndu$ d" %&/!,

S#l&ul cre&i#r c&n*'i'ui" -&ndu$ d" %&/! d!'&!',

439 „C#"ri$uţia )ers#"alului la !#"&ul &e 3#ma'”


c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu *u/"$" d!'&!'" d" )"*&n!$ )"n'u c&n*'i'ui"! -&ndu$ui d" %&/!,

Se &e$iează cu *u/"$" 1i!'"# ")"+"n'nd c&n'i(u0i! )"*&n!$u$ui $! -&ndu$ d" %&/!,

?



S#l&ul cre&i#r c&n*'i'ui" -&ndu$ d" %&/! d!'&!',

43 „ Ale &a#rii s#ciale”


c&n'!(i$2# un c&n' d" )!*i1,

Se cre&iează cu *u/"$" )i1ind !u'&!" /!'"i!$" !c;i'!'" .n )$u* )"*&n!$u$ui,Se &e$iează cu *u/"$" 1i!'" !*i7u2i$& *&ci!$",

S#l&ul cre&i#r ")"+in'2 !$'" d!'&ii *&ci!$",

439 „ Ale crea"ţe s#ciale”

E*'"# du)2 c&n0inu'u$ "c&n&/ic# un c&n' d" c"!n0"# i! du)2 -unc0i! c&n'!(i$2# un c&n' d"

!c'i1,

Se &e$iează cu *u/"$" cu1"ni'" )"*&n!$u$ui *u( -&/2 d" !u'&!" /!'"i!$"# c!"

u/"!+2 ! *" .nc!*! d" $! (u7"'u$ d" !*i7u2i *&ci!$",Se cre&iează cu *u/"$" .nc!*!'" d" $! (u7"'u$ d" !*i7u2i *&ci!$",

S#l&ul cre&i#r ")"+in'2 !$'" c"!n0" *&ci!$",

A$'" c&n'ui *)"ci-ic"# u'i$i+!'" )"n'u .n"7i*'!"! &)"!0ii$& )i1ind *!$!ii$"#

!*i7u2i$" %i )&'"c0i! *&ci!$2: 444 „ Im)#ziul )e 0e"iuri &e "aura salariil#r ”# ?4

„C+eluieli cu salariile )ers#"alului”# ?45 „C#"ri$uţia u"iăţii la asi%urările s#ciale”# ?459

„C#"ri$uţia u"iăţii )e"ru a'u#rul &e 3#ma'”# ?453 „C#"ri$uţia a"%a'a#rului )e"ru

asi%urările s#ciale &e să"ăae”# ?45 „ Ale c+eluieli )ri0i"& asi%urările 3i )r#ecţia

s#cială”,

444 „ Im)#ziul )e 0e"iuri &e "aura salariil#r ”

E*'"# du)2 c&n0inu'u$ "c&n&/ic# un c&n' d" d!'&ii -i*c!$"# i! du)2 -unc0i! c&n'!(i$2# un

c&n' d" )!*i1,

S" c"di'"!+2 cu i/)&+i'u$ )" 1"ni'ui$" d" n!'u! *!$!ii$& d!'&!'",

S" d"(i'"!+2 cu i/)&+i'u$ 1i!' (u7"'u$ui,

S&$du$ c"di'& "=)i/2 i/)&+i'u$ )" 1"ni'ui$" d" n!'u! *!$!ii$& d!'&!'",

5 Virame"e i"er"e”

Du)2 -unc0i! c&n'!(i$2# "*'" un c&n' d" !c'i1,

Se &e$iează cu *u/"$" idic!'" din (!nc! ,

Se cre&iează cu *u/"$" d")u*" .n c!*i"i",

Nu )rezi"ă s#l& ,

?



CAPITOLUL V

A,%&+% '&$(+&+&#* '( *)#,%&(&

4.1.Anali*a -'%iunii r'ur'lor u"an

An!$i+! u'i$i+2ii -&0"i d" /unc2 i/)$ic2 c"c"'!"! u'i$i+2ii 'i/)u$ui d" /unc! %i

c"c"'!"! -&$&*iii in'"n*i1" ! -&0"i d" /unc2 ,

A"aliza uilizării im)ului &e mu"că 5A"aliza uilizarii e(e"si0e a !#rţei &e mu"că 7

L! ni1"$u$ un"i -i/" "duc""! )i"d"i$& d" 'i/) d" $ucu "*'" & c!$" d" ./(un!'!0i"

! )"-&/!n0"$& -i/"i ,

An!$i+! -&$&*iii 'i/)u$ui d" /unc2 *" -!c" cu !u'&u$ (!$!n0"i 'i/)u$ui d" /unc! #d&cu/"n' c!" cu)ind" indic!'&i cu/ *un' :

> -&ndu$ d" 'i/) c!$"nd!i*'ic

> -&ndu$ d" 'i/) /!=i/ di*)&ni(i$

> -&ndu$ d" 'i/) "-"c'i1 $uc!'

> -&ndu$ d" 'i/) n"u'i$i+!',

F&ndu$ d" 'i/) c!$"nd!i*'ic *" )&!'" d"'"/in! !*'-"$ :

> c! )&du* .n'" nu/!u$ /"diu d" *!$!i!0i *i nu/2u$ d" +i$" c!$"nd!i*'ic" !$"

)"i&!d"i !n!$i+!'"# cnd *" "=)i/2 in &/ +i$" <

> c! )&du* .n'" -&ndu$ d" 'i/) c!$"nd!i*'ic "=)i/!' .n &/ +i$" %i du!'! n&/!$2 !

+i$"i d" $ucu ! unui *!$!i!'# "=)i/!'2 .n &"8+i, n !c"*' c!+ indic!'&u$ *" "=)i/! .n

&/>&",

An!$i+! -&$&*iii 'i/)u$ui d" /unc2 u/!"%'" :

> "1id"n0i""! "+"1"$& "=i*'"n'" )" $ini! -&$&*iii 'i/)u$ui di*)&ni(i$ <

> c!u+"$" u*'i-ic!'" *!u n"u*'i-ic!'" !$" 'i/)u$ui n"$uc!' <

> "-"c'"$" "c&n&/ic" !$" "duc"i$& )i"d"i$& d" 'i/) d" /unc!,

Pinci)!$u$ indic!'& c!$cu$!' .n c!du$ !n!$i+"i "*'" 7!du$ d" u'i$i+!" ! -&ndu$ui /!=i/

di*)&ni(i$ @GUHMD #c!" ")"+in'2 )&nd""! 'i/)u$ui "-"c'i1 $uc!' # .n 'i/)u$ /!=i/ d"

$ucu,

GUHMD @F&ndu$ d" 'i/) "-"c'i1 $uc!' 8F&ndu$ d" 'i/) /!=i/ di*)&ni(i$,66

D"'"/in!"! indic!'&u$ui c!$cu$!' .n c!+u$ !n!$i+"i -&$&*iii 'i/)u$ui d" $ucu din )unc' d"

1"d"" "='"n*i1 "*'" 7!du$ d" u'i$i+!" ! du!'"i /"dii n&/!$" ! +i$"i d" $ucuGu&z # c!" *"

?



d"'"/in! c! !)&' .n'" du!'! /"di" "-"c'i12 ! +i$"i d" $ucu @ &z %i du!'! /"di" n&/!$2

! +i$"i d" $ucu @ &zu :

Gu&z &z 8&zu

A"aliza uilizării i"e"si0e a !#rţei &e mu"că

Pinci)!$ii indic!'&i c!" "1id"n'i!+2 -&$&*i"! in'"n*i12 ! -&0"i d" /unc2 *un'

)&duc'i1i'!'"! /uncii %i )&-i'u$ )" *!$!i!',

P&duc'i1i'!'"! /uncii "-$"c'2 "-ici"n0! -&$&*iii -&0"i d" /unc2 ,E! "=)i/2

c!n'i'!'"! d" (unui c"!'" d" -!c'&u$ /unc2 .n'>& uni'!'" d" 'i/) # .n c&ndi0ii$" un"i

in'"n*i'20i /"dii n&/!$" ! /uncii,

Ni1"$u$ )&duc'i1i'20ii /"dii ! /uncii *" )&!'" d"'"/in! .n d&u2 /&d!$i'20i :

! P" (!+! !)&'u$ui : "-"c'8"-&'

Hi

und"

"-"c'u$# "*)"c'i1 (unui$" "c&n&/ic" &(0inu'"

Fi "-&'u$ d")u* # "*)"c'i1 -!c'&u$ /unc2 u'i$i+!' "=)i/!' -i+ic *!u 1!$&ic

C!$cu$!'2 !*'-"$ )&duc'i1i'!'"! /uncii "-$"c'! "-"c'"$" c!" *" &(0in $! & uni'!'" d"

"-&' , Cu c' 1!$&!"! !)&'u$ui " /!i /!" cu !'' "-ici"n0! -&$&*iii -&'"i d" /unc! "/!i /!",

( P" (!+! !)&'u$ui : "-&'8"-"c'

Hi

In !c"*' c!+ # )&duc'i1i'!'"! /uncii "-$"c'2 c&n*u/u$ *)"ci-ic d" -!c'&i d" )&duc0i"

Cu c' 1!$&!"! !)&'u$ui " /!i /ic2 # cu !'' "-ici"n0! -&$&*iii -&0"i d" /unc2 " /!i

/!",

P&duc'i1i'!'"! /"di" ! /uncii *" )&!'" c!$cu$! .n uni'20i -i+ic" *!u .n uni'20i 1!$&ic" ,

D" !*"/"n"! # )&duc'i1i'!'"! /"di" ! /uncii *" )&!'" c!$cu$! $! ni1"$u$ !nu$ui

@)&duc'i1i'!'"! /"di" !nu!$2 Ja # $! ni1"$u$ +i$"i d" /unc! @)&duc'i1i'!'"! /"di"

+i$nic! Jz %i $! ni1"$u$ &"i d" /unc! @)&duc'i1i'!'"! /"di" &!2 J+ ,

L! ni1"$ /ic&"c&n&/ic# )"n'u d"'"/in!"! )&duc'i1i'20ii .n uni'20i 1!$&ic" *" )&'

-&$&*i /!i /u$0i indic!'&i :

> )&duc0i! /!-2 -!(ic!'2 <

> ci-! d" !-!c"i <

> 1!$&!"! !d!u7!'2 n"'2 <

6



> 1!$&!"! !d!u7!'2 (u'2,

I"!lue"a )r#&uci0iăţii mu"cii asu)ra u"#r rezulae ale !irmei

In-$u"n0! )&duc'i1i'20ii /uncii !*u)! un& "+u$'!'" !$" !c'i1i'20ii -i/"i *" )&!'"

*'!(i$i cu !u'&u$ u/!'&!"$& "$!0ii :

, In-$u"n0! !*u)! ci-"i d" !-!c"i :

N S 5 J J aa 65− und"

N S 5 nu/!u$ "-"c'i1 d" *!$!i!'i

9, In-$u"n0! !*u)! !'"i c;"$'ui"$i$& *!$!i!$"

J

S

a

a :

J

S

a

a

5

5 >

J

S

a

a

6

6 und"

S a -&ndu$ d" *!$!ii /"dii !nu!$"

3, In-$u"n'! !*u)! -&ndu$ui d" *!$!ii :

@

J

S

a

a

5

5 >

J

S

a

a

6

6 CA

4, In-$u"n'! !*u)! !'"i c;"$'ui"$i$& -i=" :

−

J N

CH

J N

CH

a sa s 65

6

55

6

VV und"

CF c;"$'ui"$i$" -i="

5, In-$u"n'! !*u)! *u/"i '&'!$" ! c;"$'ui"$i$& :

( ) 5666

5VVV

6655 RJ J N c+aa s − und"



Rc+ !'! @ ni1"$u$ c;"$'ui"$i$& '&'!$" $! 666 $"i ci-! d" !-!c"i

?, In-$u"n'! !*u)! "+u$'!'u$ui "=)$&!'!ii :

( )566

5VVV

655 RJ J N aa s − und"

R "+u$'!'u$ "=)$&!'!ii $! 66 @666 $"i ci-! d" !-!c"i @ !'! "n'!(i$i'!'ii

c&/"ci!$"

C;"$'ui"$i$" cu )"*&n!$u$ *un' & c&n*"cin02 ! u'i$i+2ii )&'"n0i!$u$ui u/!n# c&n*id"!'

c! -iind -!c'&u$ d" )&duc0i" c"$ /!i din!/ic, n '&'!$u$ c;"$'ui"$i$& d" "=)$&!'!"#

c;"$'ui"$i$" cu )"*&n!$u$ &cu)2 un $&c !)!'"# -iind un indic!'& c" c""!+2 1!$&!",

C;"$'ui"$i$" cu )"*&n!$u$ cu)ind c;"$'ui"$i$" cu *!$!ii$" %i c;"$'ui"$i$" )i1ind !*i7u2i$" %i

)&'"c0i! *&ci!$2,

C;"$'ui"$i$" cu )"*&n!$u$ ")"+in'2 c;"$'ui"$i$" cu *!$!ii$" )"cu/ %i i/)&+i'"$" %i '!="$"

*u)&'!'" d" .n'")ind"" )"n'u )$!'! *!$!ii$&, n c!'"7&i! i/)&+i'"$& %i '!="$& *u)&'!'"

d" .n'")ind"" )"n'u )$!'! *!$!ii$& inc$ud"/:

>c&n'i(u0i! $! !*i7u2i$" *&ci!$"<

>-&ndu$ d" !*i7u!"<

>-&ndu$ d" %&/!<

>-&ndu$ d" i*c %i !ccid"n'"<

>-&ndu$ )"n'u ind"/ni+!0ii d" c&nc"dii /"dic!$"<>c&/i*i&nu$ )"n'u C!/"! d" Munc2,

B!+! d" c!$cu$ ! i/)&+i'"$& %i '!="$& /"n0i&n!'" & c&n*'i'ui" .n c"! /!i /!" )!'" din

c!+ui c;"$'ui"$i$" cu *!$!ii$"# /&'i1 )"n'u c!" din!/ic! c;"$'ui"$i$& cu )"*&n!$u$ c&incid"

cu din!/ic! c;"$'ui"$i$& cu *!$!ii$",

C;"$'ui"$i$" cu )"*&n!$u$ )&' -i *'uc'u!'" .n -unc0i" d" /!i /u$'" ci'"ii !*'-"$:

! n -unc0i" d" "$"/"n'"$" c&/)&n"n'"# di*'in7"/:

>*!$!ii '!i-!" "*)"c'i1 n"7&ci!'"<>*)&ui !c&d!'" .n -unc0i" d" c&ndi0ii$" d" /unc2 @ c&ndi0ii n&ci1"# c&ndi0ii 7"$"# /unc2

)" 'i/) d" n&!)'"# "'c, )"/ii# '!=" d" )&'"c0i" *&ci!$2# i/)&+i'"# "'c,

Ac"*'"! )"+in'2 i/)&'!n02 .n d"$i/i'!"! c;"$'ui"$i$& c!" *un' "7$"/"n'!'" )in !c'"

n&/!'i1" %i !*u)! c2&! .n'")ind""! nu )&!'" !c0i&n!,

( n -unc0i" d" cin" *u)&'2 c;"$'ui"$i$" cu )"*&n!$u$ di*'in7"/:

> !n7!!'&: *!$!iu$ n"'# c&n'i(u0i! $! !*i7u2i$" *&ci!$"# $! -&ndu$ d" %&/!# $! -&ndu$ d"

*2n2'!'"<

> !n7!!': i/)&+i'u$ )" *!$!iu# -&ndu$ d" %&/!# -&ndu$ d" *2n2'!'"# c&n'i(u0i! $! )"n*i!

*u)$i/"n'!2,

9



c n !)&' cu c'"7&i! d" )"*&n!$ H in7in"i# "c&n&/i%'i# "'c,> *un' u'i$" )"n'u

/!c!"! /u'!0ii$& c" *>!u )&du* .n *'uc'u! )"*&n!$u$ui *!u )"n'u "1"n'u!$"$"

c&/)!!0ii cu .n'")ind"i$" *i/i$!",

d Du)2 -&/"$" d" *!$!i+!" )!c'ic!'" H *" u'i$i+"!+2 )"n'u "1"n'u!$"$" c&/)!!0ii *!u

)"n'u ! c!!c'"i+! "-ici"n0! !c"*'&!," n !)&' cu /&du$ d" inc$ud"" .n c&*'ui H "*'" n"c"*!2 $&c!$i+!"! "+"1"$&

"=i*'"n'" )"n'u *)&i"! "-ici"n0"i c;"$'ui"$i$& cu *!$!ii$",

4.$ Cara#%ri*ara 'i%ua!ii -nral a #9l%uililor #u 'alariil

An!$i+! .n din!/ic2 ! c;"$'ui"$i$& cu *!$!ii$"# )"/i'" "1id"n0i""! "1&$u0i"i .n 'i/)

! !c"*'&! *u( i/)!c'u$ c"%'"ii 1&$u/u$ui d" !c'i1i'!'" *!u *!$!iu$ui /"diu '!i-! )"

uni'!'"! d" 'i/) d" /unc2,C!!c'"i+!"! *i'u!0i"i 7"n"!$" ! c;"$'ui"$i$& cu *!$!ii$" *" )&!'" -!c" .n /2i/i

!(*&$u'" %i8*!u .n /2i/i "$!'i1",

M&di-ic!"! c;"$'ui"$i$& cu *!$!ii$" .n /!i/" !(*&$u'2 *" d"'"/in2 c! di-""n02

.n'" c;"$'ui"$i$" cu *!$!ii$" "!$i+!'" %i c"$" !-""n'" )"i&!d"i $u!'" c! (!+2 d" c&/)!!0i"#

")"+"n'nd "!$i+2i$" )"i&!d"i !n'"i&!" *!u ni1"$ui$" )&7!/!'" !$" )"i&!d"i cu"n'"

!*'-"$:

∆C* C* H C*6

O /!" )!'" ! c;"$'ui"$i$& cu *!$!ii$" !u c!!c'" 1!i!(i$ /&'i1 )"n'u c!" .n

'"&i! %i )!c'ic! "c&n&/ic2 *" u'i$i+"!+2 n&0iun"! d" ## /&di-ic!"! "$!'i12 ! c;"$'ui"$i$& cu

*!$!ii$"## ∆C* .n !cc")0iun"! d" /&di-ic!" c&ndi0i&n!'2 ! 1&$u/u$ui d" !c'i1i'!'",

C;"$'ui"$i$" cu *!$!ii$" '"(ui" c&"$!'" cu !c"$ indic!'& .n c!" *2 *" "72*"!*c2

.n'"7u$ c&n*u/ d" /unc2 1i" %i c!" *2 !i(2 !c&)"i" /!'"i!$2 c&nc"'i+!'2 .n )&du*"#

$uc2i# *"1icii# "'c,

∆

C* C* H C*!

Und" : C*! H c;"$'ui"$i$" cu *!$!ii$" !d/i*i(i$"

I! : C*! 566

6 I0Cs −

Und" : I1 H indic"$" 1&$u/u$ui d" !c'i1i'!'" @ Ci-! d" !-!c"i *!u )&duc0i!

"="ci'iu$ui

n )!c'ic2 *" )&' .n'$ni u/2'&!"$" *i'u!0ii:

> C* < C*! ")"+in'2 & "c&n&/i" "$!'i12 @ E

> C* > C*! ")"+in'2 & d")2%i" "$!'i12 @ D

3



> C* C*! ")"+in'2 c"in0! d" (!+2# !dic2 /"n0in""! !'"i d" "-ici"n02 ! c;"$'ui"$i$&

cu *!$!ii$" $! 666 $"i 1&$u/ d" !c'i1i'!'",

>

4.( Anali*a fa#%orial a #9l%uililor #u 'alariil

P"n'u !n!$i+! -!c'&i!$2 *" )&' u'i$i+! u/2'&!"$" /&d"$":

! C* Ns Ve

Cs

Ns

VeV

Und" : Ns nu/2 /"diu d" *!$!i!0i

Ns

Ve )&duc'i1i'!'"! /"di" !nu!$2 @Ja

Ve

Cs c;"$'ui"$i /"dii cu *!$!ii$" $! $"u 1"ni'ui d" "=)$&!'!" @Cs

@Cs Ve

Cs c;"$'ui"$i /"dii cu *!$!ii$" $! $"u 1"ni' din "=)$&!'!"

Ja J+ und": nu/2 d" &" $uc!'" d" un *!$!i!' )" !n<

J+ )&duc'i1i'!'"! /"di" &!2,

Cs

566

V∑ Csi %i

Und" : 7i *'uc'u! 1"ni'ui$& din "=)$&!'!" )" )&du*"# *"1icii# $uc2i<

C*i c;"$'ui"$i$" cu *!$!ii$" $! $"u )&du*"# $uc2i# *"1icii,

A*'-"$ : C* Ns Ja Cs

Sc"/! d" !n!$i+2 c&n-&/ !c"*'ui /&d"$ "*'"

Ns

C* Ns

Ve @Ja J+

7i

Ve

Cs@ Cs C*i

, In-$u"n0! /&di-ic2ii nu/2u$ui /"diu d" *!$!i!0i :

∆ Ns @ 5 Ns H 6

Ns 6Ja 6Cs

9, In-$u"n0! /&di-ic2ii )&duc'i1i'20ii /"dii !nu!$" :

∆Ja 5 Ns @ 5Ja H 6Ja 6Cs

4



9, In-$u"n0! /&di-ic2ii nu/2u$ui /"diu d" &" $uc!'" d" un *!$!i!':

∆ 5 Ns @

5 H 6

6J+ 6Cs

9,9 In-$u"n0! /&di-ic2ii )&duc'i1i'20ii /"dii &!":

∆J+ 5 Ns 5

@ 5J+ H 6J+ C*6

3, In-$u"n0! /&di-ic2ii c;"$'ui"$i$& /"dii cu *!$!ii$" $! $"u )&duc0i" :

∆Cs 5 Ns 5Ja @ 5Cs H 6Cs

3, In-$u"n0! /&di-ic2ii *'uc'uii 1"ni'ui$& din "=)$&!'!" )" )&du*"# $uc2i# *"1icii:

∆7i 5 Ns 5Ja ( )

566

V

566

V6665 ∑∑

− Csi %iCsi %i

3,9 In-$u"n0! /&di-ic2ii c;"$'ui"$i$& cu *!$!ii$" $! $"u )&duc0i" )" )&du*"# $uc2i#

*"1icii:

∆C*i 5 Ns 5Ja ( )

566

V

566

V6555 ∑∑

− Csi %iCsi %i

C* Ns Ns

T T

Cs

Und" :

T -&ndu$ '&'!$ d" 'i/) d" /unc2

Ns

T nu/2 /"diu d" &" $uc!'" d" un *!$!i!'

T

Cs @ +Cs c;"$'ui"$i cu *!$!ii$" &!"

A*'-"$: C* Ns +Cs

Sc"/! !n!$i'ic2 c&n-&/ !c"*'ui /&d"$ "*'" :

Ns

C* Ns

T @

T

Cs@ +Cs

, In-$u"n0! /&di-ic2ii nu/2u$ui /"diu d" *!$!i!0i :

5



∆ Ns @ 5 Ns H 6

Ns 6 6

Cs+

9, In-$u"n0! /&di-ic2ii nu/2u$ui /"diu d" &" $uc!'" d" un *!$!i!':

∆' 5 Ns @ 5

H 6 6Cs+

3, In-$u"n0! /&di-ic2ii c;"$'ui"$i$& /"dii cu *!$!iu$ &!:

∆ +Cs 5 Ns 5

@ 5Cs+ H 6

Cs+

4.3. Anali*a #orla!ii din%r dina"i#a )rodu#%ivi%!ii "un#ii i dina"i#a 'alariului

"diu

An!$i+! c&"$!0i"i din'" c"%'""! )&duc'i1i'20ii /uncii %i c"! ! *!$!iu$ui /"diu#

c&n*'i'ui" & )!'" in'"7!n'2 ! )&$i'icii *!$!i!$" ! .n'")ind"ii, D"1!n*!"! c"%'"ii

*!$!iu$ui /"diu d" c2'" )&duc'i1i'!'"! /"di" ! /uncii# c&nduc" $! "!$i+!"! d" "c&n&/ii

)i1ind c;"$'ui"$i$" cu *d!$!ii$"# c""! c" "-$"c'2 )&+i'i1 .n ni1"$u$ !c"*'& c;"$'ui"$i $! 666

$"i ci-2 d" !-!c"i %i i/)$ici' .n c"%'""! !'"i d" "-ici"n02 ! c;"$'ui"$i$& '&'!$"9

n !n!$i+! c&"$!0i"i din'" c"%'""! )&duc'i1i'20ii /uncii %i c"! ! *!$!iu$ui /"diu *"

u'i$i+"!+2 indic"$" c&"$!0i"i @ Ic # c!" *" )&!'" d"'"/in! .n d&u2 /&dui:

! c! !)&' !$ din!/ici$&:

Ic IKa

Icsa

Und" : Icsa

H indic"$" *!$!iu$ui /"diu !nu!$< IKa > indic"$" )&duc'i1i'20ii /"dii !nu!$"

( c! !)&' !$ c"%'"i$& @*" !)$ic2 d&! .n *i'u!0i! .n c!" indicii *un' /!i /!i d"c'66

Ic 566

566

−−

IKa

Icsa

A'' .n'>un c!+ c' %i .n c"$2$!$'# c&"$!0i! "*'" "*)"c'!'2 d!c2 Ic W , N"c"*i'!'"!

"*)"c'2ii c&"$!0i"i d"cu7" din !c""! c2 $! c"%'""! )&duc'i1i'20ii /uncii c&ncu2 %i

c"i$!$0i -!c'&i !i )&duc0i"i )"n'u ! c2& ")&duc"" '"(ui" !*i7u!'" )"/i*" @ )in "-&',

C&"$!0i! din'" din!/ic! )&duc'i1i'20ii /uncii @ d"'"/in!'2 )" (!+! 1"ni'ui$& din

"=)$&!'!" %i din!/ic! *!$!iu$ui /"diu )&!'" -i !n!$i+!'2 %i cu !u'&u$ indic!'&u$ui

c;"$'ui"$i cu *!$!ii$" $! 666 $"i 1"ni'ui din "=)&!'!",

C*666V" Ve

Cs666

Ja Ns

csa Ns

V

V666<

9 R&(u V,# G"&7"*cu N, H An!$i+2 "c&n&/ic&>-in!nci!2# Edi'u! O/ni! Uni S,A,S,T,#B!%&1 # 9666

?



Ja

C*666V"

csa

An!$i+! /&di-ic2ii c;"$'ui"$i$& cu *!$!ii$" $! 666 $"i 1"ni'ui din "=)$&!'!"# )"*u)un":

∆C*666V" C*666V" C*6666V" din c!" d!'&i'2 :, In-$u"n0"i /&d&-ic2ii )&duc'i1i'20ii /"dii !nu!$" :

∆Ja 5666V5666V

6

6

5

6

Ja

csa

Ja

csa− <

9, In-$u"n0"i /&di-ic2ii *!$!iu$ui /"diu !nu!$ :

∆csa 5666V5666V

5

6

5

5

Ja

csa

Ja

csa− ,

"." A,%&+% >+'+,+ '&$(+&+&#* '( *)#,%&(&

E-ici"n0! c;"$'ui"$i$& cu )"*&n!$u$# .n *"n*u$ d" c;"$'ui"$i *!$!i!$" '&'!$"# )&!'" -i

!n!$i+!'2 u'i$i+nd /"'&d"$" d" c&"$!0i"# c' %i /&d"$" /u$'i)$ic!'i1"# !$" u/2'&i$&

indic!'&i36:

! C;"$'ui"$i cu )"*&n!$u$ $! 666 $"i 1"ni'ui din "=)$&!'!":

Ve

Ns

C)666V" Ve

C)666

5666VV

Ns

C)

Ve

Ns

Ns

C)

( C;"$'ui"$i cu )"*&n!$u$ $! 666 $"i ci-2 d" !-!c"i:

CA

Ns

C)666CA

CA

C)

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Ns

C)

CA

NsV

666

Ns

C)

( C;"$'ui"$i cu )"*&n!$u$ $! 666 $"i 1!$&!" !d2u7!'29:

VA

Ns

C)666VA

VA

C)

666

Ns

C)

VA

Ns

V 666

36 I&n Bucu , HDi!7n&*'ic "c&n&/ic&>-in!nci!# Edi'u! C!'"! TM Uni1"*i'!2#Bucu"%'i # 966?



H#rma 'uri&ică &e #r%a"izare: SRL @ S&ci"'!'" cu 2*)und"" $i/i'!'2

S,C, EURO EDIL NORD S,R,L,"*'" & *&ci"'!'" cu 2*)und"" $i/i'!'2 .n c&n-&/i'!'"

cu $"7i$" din R&/ni!# .n"7i*'!'2 $! R"7i*'u$ C&/"0u$ui Bu+!u *u( n, 6 8 53 8 9664#

!1!nd C&d Fi*c!$ RO ?53# C&n' (!nc! RO9BTRL666969334XX $! B!nc!

T!n*i$1!ni!# *i'u!'2 .n Bu+!u , C"i d&i !*&ci!0ii *un' )"*&!n" -i+ic" "+id"n'" .n R&/!ni! %id"0in un )&c"n' d" 35 #"*)"c'i1 ?5 c!)i'!$ *&ci!$ .n 1!$&!" d" 566,966 RON,

D&/"niu$ d" !c'i1i'!'" !$ *&ci"'20ii "*'" )&duc0i! )i"*"$& d" *c;i/( din )&$iu"'!n *!u

c!uciuc# cu /"'!$ *!u -22, P&c"d""$" '";n&$&7ic" %i /!&i'!'"! d&cu/"n'!0i"i )i"*"$& 'i)i+!'"

*un' )"$u!'" d" $! -i/! /!/2 EDILSCAVI din I'!$i!,

EDILSCAVI d"0in" & "=)"i"n02 d" 5 !ni .n R&/ni! %i 3 !ni .n I'!$i! .n d&/"niu$

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inc$u*2,

P&duc0i! &0i$& d" '!n*)&'!' d" 'i) indu*'i!$ !c&)"i'" cu )&$iu"'!n ")"+in'2 !$ d&i$"!d&/"niu .n c!" EURO EDIL NORD ! "u%i' .n'>un 'i/) *cu' *2 d"1in2 $id" )" )i!0!

&/n"!*c2 %i c"! i'!$i!n!,

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• Lun7i/" /!=i/! d" $ucu :6,666 //

• In'"1!$ d" dui'20i :96>66 *;A# 6>6 *;D

• D&/"niu$ d" !c'i1i'!'" *" !d"*"!+! u/2'&!"$& indu*'ii: ;'i"# /"'!$u7i"# '"='i$"#

c!'&n 8 !/(!$!" din c!'&n# !/(!$!" din )&$i)&)i$"n2 %i )&$i"'i$"n2# $"/n 8 )$2ci

!7$&/"!'"# indu*'i! )"$uc2i$& /"c!nic"# "c;i)!/"n'" d" idic!' %i *'i1ui'# /in"i'#

indu*'i! ("'&nu$ui,

Di*)&ni(i$i'!'"! d" ! -!(ic! )&du*"$" "*)"c'i1" "*'" )"+"n'!'2 )in &-"'!" di"c'2, P"n'u

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"7$"/"n'!" )"cu/ %i !$'" c"in0" d"'"/in!'" d" &7!ni+!0i",



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S"diu$ EURO EDIL NORD S,R,L, "*'" .n S)!'!u#C&*'"*'i# ud,Bu+!u, L! !c"*' *"diu *"

72*"*c (i&ui$" %i !'"$i""$" )"$uc2'&!" d" )&duc0i",

EURO EDIL NORD !" $! di*)&+i0i" in-!*'uc'u! n"c"*!2 %i )"*&n!$ c!$i-ic!'

)"n'u "!$i+!"! )&du*"$& c&n'!c'!'",

In-!*'uc'u! inc$ud"

• c$2dii# *)!0ii d" $ucu %i u'i$i'20i$" !*&ci!'"#

• u'i$!" d" )&duc0i"# in*'u/"n'" d" /2*u2 %i *cu$"

• (i&'ic2 %i /i$&!c" d" c&/unic!"#

• /i$&!c" )&)ii )"n'u '!n*)&'!"! )&du*"$&,

EURO EDIL NORD !" .n d&'!" u'i$!" uni1"*!$" %i *)"ci-ic" )"n'u )&duc0i! d"

"c;i)!/"n' '";n&$&7ic, P2*'nd &!"cu/ $ini! -$u=u$ui 7"n"!$ d" -!(ic!0i"# /i$&!c"$" d"

)&duc0i" inc$ud:

• /!*ini un"$'" d" )"$uc2i )in !%c;i"" c!)!(i$" *2 "!$i+"+" di/"n*iuni$" %i !cu!'"0"!

i/)u*" d" d&cu/"n'!0i! c&n*'uc'i12 ! )&du*"$&#

• in*'!$!0ii )"n'u "="cu'!"! !c&)"ii$& )"cu/ %i !)!!'u! n"c"*!2 1"i-ic2ii dui'20ii

)i"*"$& '!'!'" '"/ic#• /i$&!c" d" /2*u!" %i c&n'&$ .n 7!/! n"c"*!2 d"'"/in2ii c&n-&/i'20ii )&du*"$& cu

c"in0"$" d&cu/"n'!0i"i,

n -unc0i" d" c&ndi0ii$" i/)u*" d" d&cu/"n'!0i"# $! !*!/($!"! )&du*"$& %i $! .nc"c!"!

$& *" -&$&*"*c di*)&+i'i1" *)"ci!$" )"n'u 1"i-ic!"! c"in0"$& i/)u*" d" c$i"n',

<.$. S%ru#%ura Or-ani*a%ori#a a =n%r)rindrii

SC Eu& Edi$ N&d SRL i%i d"*-!%&!! !c'i1i'!'"! )" (!+! c!'&1! "$"/"n'" -und!/"n'!$" :> -&0! d" /unc!

> d&'!"! '";nic

> &7!ni+!"! !7"n'u$ui "c&n&/ic

Cu !c"*'" '"i "$"/"n'" -und!/"n'!$" )u*" (in" $! )unc' *" )&!'" d"*-!%u! & !c'i1i'!'"

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"$"/"n'"$" d" c&nduc"" %i d" d"ci+i" %i -&/! &7!ni+!'&ic2,

<.(. S%ru#%ura Or-ani*a%ori# 'i 5un#%ional

6



S" (!+"!+! )" )inci)iu$ di1i+!ii !u'&i'20ii )" -unc0iuni,Fi"c!" *!$!i!' " *u(&d&n!'

di"c' /!i /u$'& %"-i#!'!' c"$& i"!;ic *u)"i&i#c' %i c"$& c" c&&d&n"!+2

c&/)!'i/"n'"$" -unc0i&n!$", A1!n'!u$ : -!1&i+"!+! *)"ci!$i+!"! )" -unc0iuni

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c!" !c'i1i'!0i$" c;"i"”*un' (in" d"-ini'" )in *c&)ui *i !i" d" *)"ci!$i+!",

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!)&'ui$" d" *u(&d&n!" )" 1"'ic!$2 %i !)&'ui$" d" c&&)"!" )" &i+&n'!$2,

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c!" !u c&n'i(ui' cu (!ni $! d"*-!%u!"! !c'i1i'!0ii "*)"c'i1",T&!'" ;&'!!i$" $u!'" in

AGA *un' &($i7!'&ii )"n'u &7!n"$" d" c&nduc"" *u(&d&n!'",

<.3. Si'%"ul Infor"a%ional E#ono"i# 'i Do#u"n%l d Evidn!a

D&cu/"n'"$" *un' !c'" *ci*" #.n'&c/i'" .n /&/"n'u$ "-"c'u!ii &)"!0ii$& "c&n&/ic"

%i -in!nci!" )in c!" *" d&1"d"%'" "-"c'u!"! !c"*'& &)"!0ii,O)"!0ii$" c&n*"/n!'" in

d&cu/"n'" 7"n"!+! "$!0ii d" d")'ui *i d" &($i7!0ii .n'" )!'"n"ii d" !-!c"i,

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u/!'&!"$" c&ndi0ii:

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"$"/"n' )!'i/&ni!$,

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d"&!"c":

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.n'&c/iii un& d&cu/"n'",



Srucura &#cume"el#r uilizae

n*ci*ui$" c!" *'!u $! (!+! .n"7i*'!i$& )"n'u ! d&(!ndi c!$i'!'"! d" d&cu/"n'

u*'i-ic!'i1 '"(ui" *2 cu)ind2 u/!'&!"$" "$"/"n'" )"1!+u'" in *'uc'u! d&cu/"n'"$&

!)&(!'":

> d"nu/i"! d&cu/"n'u$ui<> d"nu/i"! *i *"diu$ uni'!0ii )!'i/&ni!$" c!" .n'&c/"*'" d&cu/"n'u$<

> nu/!u$ d&cu/"n'u$ui %i d!'! .n'&c/iii $ui<

> /"n'i&n!"! )!0i$& c!" )!'ici)! $! "-"c'u!"! &)"!0i"i "c&n&/ic" %i -in!nci!"<

> c&n'inu'u$ &)"!0i"i "c&n&/ic" %i -in!nci!" !'unci c!nd "*'" n"c"*! %i '"/"nu$ $"7!$

d" "-"c'u!"<

> d!'"$" c!n'i'!'i1" %i 1!$&ic" !-""n'" &)"!0ii$& "c&n&/ic" %i -in!nci!" "-"c'u!'"<

> nu/"$" *i )"nu/"$" )"cu/ %i *"/n!'ui$" )"*&!n"$& c!" !*)und d" "-"c'u!"!&)"!0i"i#c!" $">!u 1i+!' *i !)&(!'<

"#cmirea &#cume"el#r

D&cu/"n'"$" *" .n'&c/"*c .n c&n-&/i'!'" cu )"1"d"i$" $"7!$" c!" "7$"/"n'"!+2

cicui'u$ !c"*'&!,N&/"$" $"7!$" )i1ind .n'&c/i"! d&cu/"n'"$& )"1!d cQ d&cu/"n'"$" *"

.n'&c/"*c .n'>un !nu/i' nu/! d" "="/)$!" cu c"n"!$Q #)!*'Q #)i=#cu /!*in! d" *ci* *!u

$! c!$cu$!'& #.n /&d ci'"' #c$!#-!! %'"*!'ui #c&/)"'!ndu>*" '&!'" c"in0"$" -&/u$!u$ui,

S)!0ii$" n"c&/)$"'!'" *" (!"!+!,

In d&cu/"n'"$" u*'i-ic!'i1" %i .n c"$" c&n'!(i$" nu *un' !d/i*" %'"*!'ui %i !$'" !*"/"n"!

)&c"d""#%i nici $!*!"! d" *)!'ii $i("" .n'" &)"!0ii$" .n*ci*" .n d&cu/"n',

V"i-ic!"! d&cu/"n'"$&,

A" c! *c&) c&n*'!'!"! "*)"c'2ii "7u$i$& )i1ind .n'&c/i"! d&cu/"n'"$& %i cu)ind":

> 1"i-ic!"! -&/"i d&cu/"n'"$& )in c!" *" c&n*'!'! d!c2 *>! -&$&*i' -&/u$!u$

c&"*)un+!'& &)"!0i"i "c&n&/ic" c&n*"/n!'2 .n d&cu/"n' %i d!c2 !u -&*' "*)"c'!'"

di*)&+i0ii$" $& )i1ind .n'&c/i"!,

> 1"i-ic!"! c!$cu$"$& )in c!" *" )&' d")i*'! "1"n'u!$"$" "&i )i1ind c!$cu$u$,

> 1"i-ic!"! d" -&nd c&n*id"!'2 c"! /!i cu)in+!'&!" )in c!" *" 1"i-ic2 "!$i'!'"!

&)"!0ii$& #$"7!$i'!'"! *i &)&'uni'!'"!,

Du)! /&/"n'u$ .n c!" !" $&c 1"i-ic!"! #-!02 d" /&/"n'u$ .n"7i*'2ii d&cu/"n'"$& in

c&n'!(i$i'!'" #c&n'&$u$ )&!'" -i:

> c&n'&$ &)"!'i1 cu"n' H*" "!$i+"!+2 c&nc&/i'"n' cu .n"7i*'!"! &)"!0i"i

"c&n&/ic",

9



> c&n'&$ )"1"n'i1 H*" "!$i+"!+2 du)! c" d&cu/"n'u$ ! -&*' .n"7i*'!' .n c&n'!(i$i'!'"

$! !nu/i'" in'"1!$" d" 'i/),

C#recarea &#cume"el#r

In d&cu/"n'"$" u*'i-ic!'i1" %i .n c"$" c&n'!(i$" nu *un' !d/i*" %'"*!'ui$" *!u !$'"

!*"/"n"! )&c"d"",E&i$" *" c&"c'"!+2 )in '!i""! cu & $ini" ! '"='u$ui %i ! $ini"i #!*'-"$.nc!' !c"!*'! *2 )&!'! -i ci'i'2 #!)&i *" .n*ci" .n'>un *)!0iu !$!'u!' cu1n'u$ *!u *u/!

c&"c'2,C&"c'!"! *" c&n-i/2 )in *"/n!'u! )"*&!n"i c!" ! .n'&c/i' d&cu/"n'u$

/"n0i&n!ndu>*" %i d!'! "-"c'2ii &)"!0i"i,

In c!+u$ d&cu/"n'"$& cu "7i/ *)"ci!$ nu *" !d/i' nici un -"$ d" c&"c'ui,

Un !*'-"$ d" d&cu/"n' .n'&c/i' 7"%i' *" !nu$"!+2 %i !/n" .n c!n"'u$ "*)"c'i1#!)&i

*" .n'&c/"*'" d&cu/"n'u$ c&"*)un+2'&,

Păsrarea &#cume"el#r

Uni'!0i$" )!'i/&ni!$" !u &($i7!0i! d" ! )!*'! d&cu/"n'"$" )i/!" %i c"$" c&n'!(i$"

'i/) d" +"c" !ni d" $! d!'! .nc;"i"ii "="ci0iu$ui .n cu*u$ c!&! !u -&*' .n'&c/i'" cu

"=c")0i! *'!'"$& %i ! (i$!n0u$ui c&n'!(i$ c!" *" )!*'"!+! 'i/) d" cinci+"ci d" !ni,

In cu*u$ )"i&!d"i d" 7"*'iun" d&cu/"n'"$" *" )!*'"!+! $! c&/)!'i/"n'u$ -in!nci! .n

!;i1! cu"n'2 ,

L! *-!*i'u$ !nu$ui *" )"d!u $! !;i1! 7"n"!$2,D" &7!ni+!"! !;i1"i 2*)und"

!d/ini*'!'&u$ *!u %"-u$ c&/)!'i/"n'u$ui c&n'!(i$,

A;i1!"! d&cu/"n'"$& u*'i-ic!'i1" %i c&n'!(i$" *" -!c" .n c&n-&/i'!'" cu )"1"d"i$"

$&c!$" %i ! u/!'&!"$& "7u$i 7"n"!$":

> d&cu/"n'"$" *" 7u)"!+! .n d&*!" nu/"&'!'" #%nuui'" #)!!-!'",

> Gu)!"! d&cu/"n'"$& .n d&*!" *" -!c" c&n&$&7ic %i *i*'"/!'ic #.n c!du$ -i"c!ui

"="ci0iu -in!nci! $! c!" *" "-"! !c"*'!,

> E1id"n0! d&cu/"n'"$& $! !;i1! *" 0in" cu !u'&u$ "1id"n0"i cu"n'" .n c!" *un'

0inu'" "1id"n0"$" d&*!"$& %i d&cu/"n'"$& c&n'!(i$" in'!'" .n !;i1! #)"cu/ %i

/i%c!"! !c"*'&! .n d"cu*u$ 'i/)u$ui,

E$i/in!"! din !;i12 ! d&cu/"n'"$& *" -!c" d" & c&/i*i" *u( c&nduc""!

!d/ini*'!'&u$ui @)"n'u c"$" $! c!" 'i/)u$ ! "=)i!',

Cu !c"*' )i$" *" .n'&c/"*'" un )&c"* 1"(!$ #)" (!+! $ui &)"!ndu>*" d&cu/"n'"$"

"$i("!'" .n "7i*'u$ d" "1id"n'! cu"n'2 ! !;i1"i,

In c!+ d" )i"d"" *!u di*'u7"" ! un& d&cu/"n'" din !;i12 #"=i*'2 &($i7!0i!

"c&n*'i'uiii d&cu/"n'u$ui "*)"c'i1,P"*&!n"$" 1in&1!'" *" *!nc0i&n"!+2,

3



D&cu/"n'"$" "c&n*'i'ui'" 1& )u'! &($i7!'&iu .n /&d 1i+i(i$ /"n0iun"! "c&n*'i'ui' #cu

*)"ci-ic!"! nu/2u$ui %i ! d!'"i )" (!+! c!ui! *>! -!cu' "c&n*'i'ui"!,

C&/)!'i/"n'u$ c&n'!(i$i'!'" !$ uni'!0ii "*'" &7!ni+!' c&n-&/ )"1"d"i$& !'ic&$u$ui

din L"7"! c&n'!(i$i'!'ii n,98 )" c&/)!'i/"n'" di*'inc'" c&ndu*" d" c&n'!(i$u$ %"-,

<.4. 6ono-rafi #on%a&ila )rivind #on%a&ili%a%a 'alariilor 'i al% dr)%uri d )r'onal

L! *-%i'u$ $unii !)i$i" 966# .n c!du$ S,C, Eu& Edi$ N&d S,R,L,# .n c!du$ (i&u$ui

c&n'!(i$i'!'"# *" .n'&c/"%'" %'!'u$ d" *!$!ii )" (!+! d&cu/"n'"$& d" "1id"n02 ! /uncii# !

'i/)u$ui "-"c'i1 $uc!'# @)" (!+! )&n'!u$ui #! c"'i-ic!'"$& /"dic!$"#! c""i$& d" c&nc"dii

d" &di;n2 %i c"i$& d" c&nc"diu -22 )$!'2,

n *&ci"'!'" *un' .n"7i*'!'" c&n'!c'" d" /unc2 cu du!'2 n&/!$2 d" &" 8+i d! %i cu'i/) )20i!$ d" 9 &" 8 +i < c&n'!c'" )" )"i&!d! n"d"'"/in!'2 d! %i )" du!'! d"'"/in!'2,

C"$" d&u2 c&n'!c'" )" du!'2 d"'"/in!'2 !)20in un& c"'20"ni *'!ini !$ c!& c&n'!c' d"

/unc2 *" inc;"i" .n (!+! )"/i*u$ui d" /unc2 &(0inu' )in O-iciu$ Mi72ii F&0"i d" Munc2

)" )"i&!d2 d" 9 $uni, n $un! !)i$i" *" .n"7i*'"!+2 un c&nc"diu d" /!'"ni'!'" %i d&u2

c&nc"dii /"dic!$" )"n'u inc!)!ci'!'" '"/)&!2 d" /unc2 d" 4#"*)"c'i1 5 +i$"# )$2'i'" din

-&ndu$ *&ci"'20ii cu 5 )"n'u (&!$! &(i%nui'2# "*)"c'i1 66 )"n'u u7"n02 /"dic&>

c;iu7ic!$2# )"cu/ %i & c""" !)&(!'2 d" c&nc"diu -22 )$!'2,

S&ci"'!'"! !" 9 !n7!!0i cu c&n'!c'u$ d" /unc2 *u*)"nd!' )" )"i&!d! c"*'"ii

c&)i$u$ui )n2 $! i/)$ini"! 1*'"i d" 9 !ni,

Ac'"$" n"c"*!" )"n'u )$!'! ind"/ni+!0i"i )"n'u c"%'""! c&)i$u$ui )n2 $! ./)$ini"!

1*'"i d" 9 !ni *un': c"""! 'i) # $i1"'u$ d" -!/i$i" *!u c"'i-ic!'u$ d" n!%'"" !$ c&)i$u$ui %i

du)2 c!+ c"'i-ic!'u$ d" )"*&!n2 cu ;!ndic!) "/i* .n c&ndi0ii$" $"7ii# d"c$!!0i" din )!'"!

*&0u$ui @*&0i"i c2 nu ("n"-ici!+2 d" )"1"d"i$" $"7ii cu )i1i" $! !c&d!"! c&nc"diu$ui

)"n'u c"%'"" c&)i$,

n c!du$ -i/"i *>! *'!(i$i' !c&d!"! *!$!iu$ui $un! #-22 !1!n*# in d!'! d" 6 !$"

-i"c!"i $uni, n *!$!iu$ "!$i+!' *un' inc$u*" ind"/ni+!0ii$" d" c&nduc"" *)& d" 1"c;i/"#

*)& d" n&!)'", P"*&n!$u$ *&ci"'20ii ("n"-ici!+2 d" d"duc""! )"*&n!$! d" 956 $"i @-i" *un'

)"*&!n" 'in"" c!" nu !u .n'"/"i!'2 & -!/i$i" -i" !u c&)ii c" !u d")2%i' 1*'! d" !ni %i

*un' d"! !n7!!0i %i d" d"duc"" )"*&n!$2 d" 356 $"i )"n'u un c&)i$ .n .n'"0in"",

P"*&!n"$" *'2in" nu ("n"-ici!+2 d" d"duc""! )"*&n!$2,

C! "0in"i H *" in"7i*'"!+2 7!!n0i! &)i'2 7"*'i&n!u$ui,

4



L! c&n'i(u0ii$" d" !*i7u2i *&ci!$" @CAS *&ci"'!'"! *" .nc!d"!+2 .n c&'! d" ,5

)"n'u c&ndi0ii n&/!$" d" /unc2 i! )"n'u c&n'i(u0i! )"n'u !ccid"n'" %i (&$i )&-"*i&n!$"

*&ci"'!'"! *" .nc!d"!+2 .n c&'! d" 6#?3

S&ci"'!'"! !" un nu/2 d" 3 d" *!$!i!0i !$" c2& c20i d" /unc2 *un' 0inu'" %i

c&/)$"'!'" d" In*)"c'&!'u$ T"i'&i!$ d" Munc2 din &!%u$ Bu+!u# ud, Bu+!u# c2ui!*&ci"'!'"! .i 1i"!+2 c&/i*i&n d" 6#5 ,

S" .n"7i*'"!+2 %'!'u$ d" )$!'2 )" $un! !)i$i" 966 :

?4 49 955? $"i

„C+eluieli cu salariile )ers#"alului” „ Pers#"al6salarii &a#rae”

S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& *&ci!$" d" *'!' :

?45 43# 563 $"i„C#"ri$uţia u"iăţii la asi%urările s#ciale” „C#"ri$uţia u"iăţii la asi%urările s#ciale”

S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& *&ci!$" d" *2n2'!'":

?453 433 46 $"i

„C#"ri$uţia a"%a'a#rului )e"ru „C#"ri$uţia a"%a'a#rului )e"ru

asi%urările s#ciale &e să"ăae” asi%urările s#ciale &e să"ăae”

S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& *&ci!$" )"n'u *&/!:

?459 43 95? $"i


a'u#rul &e s#ma'” a'u#rul &e s#ma'”

S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& ! -&ndu$ui d" 7!!n'!":

?459 43 ?4 $"i


a'u#rul &e s#ma'” a'u#rul &e s#ma'”

S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& ! -&ndu$ui d" *2n2'!'":

?453 433 9 $"i



S" .n"7i*'"!+2 c&n'i(u0i! !n7!!'&u$ui $! (u7"'u$ !*i7u2i$& ! -&ndu$ui d" !ccid"n'" %i

(&$i )&-"*i&n!$":

?453 433 ?4 $"i


5




S" .n"7i*'"!+2 c&nc"diu$ d" /!'"ni'!'" :

433 493 5 $"i

„C#"ri$uţia a"%a'a#rului )e"ru „ Pers#"al6a'u#are maeriale

asi%urările s#ciale &e să"ăae” &a#rae”

S" .n"7i*'"!+2 c&/i*i&nu$ d!'&!' c!/""i d" /unc! :

?35 443 9 $"i

„C+eluieli cu ale im)#zie2 „F&ndui *)"ci!$"# '!="

'!=" %i 12*2/in'" !*i/i$!'"” %i 12*2/in'" !*i/i$!'"”

S" .n"7i*'"!+2 "0in"i$" din 1"ni'ui$" *!$!i!$" !$" !n7!!0i$& :

49 ?4? $"i „ Pers#"al6salarii 444 „ Im)#ziul )e 0e"iuri &e "aura salariil#r ” 946 $"i

&a#rae” 439 „C#"ri$uţia )ers#"alului la asi%urările s#ciale” 94 $"i

439 „C#"ri$uţia )ers#"alului la !#"&ul &e 3#ma'” 34 $"i

434 „C#"ri$uţia a"%a'aţil#r )e"ru asi%urările

s#ciale &e să"ăae” ?56 $"i

499 „ Ale crea"ţe *" le%ăură cu )ers#"alul ” 6 $"i

S" .n"7i*'"!+2 idic!"! d" $! (!nc2 ! *u/"i n"c"*!! )"n'u !*i7u!"! )$!'i$& )in

c!*"i"<

5 59 5$"i

„Virame"e i"er"e” „C#"uri la $ă"ci *" lei”

53 5 5 $"i

„Casa *" lei” „Virame"e i"er"e”

S" .n"7i*'"!+2 )$!'! *!$!ii$&:

49 53 5 $"i

„ Pers#"al6salarii &a#rae” „Casa *" lei”

S" .n"7i*'"!+2 1i!/"n'"$" )i1ind c&n'i(u0ii$" d!'&!'" d" uni'!'" %i ! "0in"i$& din

*!$!ii$" cu1"ni'" !n7!!0i$&:

59 33 $"i

444 „ Im)#ziul )e 0e"iuri &e "aura salariil#r ” „C#"uri la $ă"ci *" lei ” 946 $"i

433 „C#"ri$uţia a"%a'a#rului )e"ru asi%urările s#ciale &e să"ăae” 46 $"i

43„C#"ri$uţia u"iăţii la asi%urările s#ciale” 563 $"i

43 „C#"ri$uţia a"%a'a#rului )e"ru a'u#rul &e s#ma'” 95? $"i

?



43 „C#"ri$uţia a"%a'a#rului )e"ru !#"&ul &e %ara"are” ?4 $"i

433 „C#"ri$uţia a"%a'a#rului )e"ru asi%urările !#"&ului &e să"ăae” 9 $"i

434 „C#"ri$uţia )ers#"alului )e"ru asi%urările s#ciale &e să"ăae” ?56 $"i

439„C#"ri$uţia )ers#"alului la asi%urările s#ciale” 94 $"i

439 „C#"ri$uţia )ers#"alului la !#"&ul &e s#ma'” 34 $"i499 „ Ale crea"ţe *" le%ăură cu )ers#"alul ” 6 $"i

S" .n"7i*'"!+2 !c;i'!"! )in 1i!/"n' ! c&/i*i&nu$ui c!'" c!/"! d" /unc! :

443 59 9 $"i

„F&ndui *)"ci!$"# '!=" „C#"uri la $ă"ci *" lei ”

%i 12*2/in'" !*i/i$!'"”

C!$cu$u$ )"n'u c&nc"diu$ /"dic!$ !$ *!$!i!'u$ui C;ii!c S)i"! Iu$i!n# c!" ! !1u' 5

+i$" cu c&d ind"/ni+!0i" 6? !dic2 u7"n02 /"dic&>c;iu7ic!$! c!" *" )$2'"%'" cu 66 # *"-!c" c!$cu$nd /"di! *!$!iu$ui )" u$'i/"$" ? $uni# !dic2 )"i&!d! 6868966>38638966,

T&'!$u$ *!$!iu$ui !dic! 3343 $"i *" ./)!'" $! nu/2u$ d" +i$" $uc2'&!" !$"

)"i&!d"i "*)"c'i1" !dic2 9 %i &(0in"/ (!+! d" c!$cu$ ! ind"/ni+!0i"i +i$nic" d" 9#69,

Ac"!*'! .n/u$0i'2 cu nu/2u$ d" +i$" d" c&nc"diu /"dic!$ n" d2 *u/! !-""n'2 c"$& 5 +i$"

d" /"dic!$ !dic2 35#55 $"i,

n c!+u$ *!$!i!'u$ui M!n&$!c;" F$&"n'in c!$cu$u$ *" -!c" du)2 !c""!%i /"'&d2 # cu

d"&*"(i"! c2 #c&du$ ind"/ni+!0i"i "*'" 6 !dic2 (&!$2 &(i%nui'2 %i )&c"n'u$ d" )$!'2 "*'" d"

5 ,

T&'!$ *u/" *!$!i!$" .n )"i&!d! 6868966>38638966 "*'" 339 $"i# ./)20i'2 $! 9

+i$" !$" )"i&!d"i %i &(0in"/ (!+! d" c!$cu$ ! ind"/ni+!0i"i +i$nic" d" 9#35 $"i# c!"

.n/u$0i'2 cu )&c"n'u$ d" 5 &(0in"/ *u/! cu1"ni'2 )" & +i d" 99#633 $"i, D"ci )" '&'!$u$

d" 4 +i$" d" c&nc"diu /"dic!$ *" cu1in" *u/! d" #54 $"i,

n c!+u$ *!$!i!'"i Pic&)i Si/&n! D!ni"$! c!$cu$u$ *" -!c" du)2 !c""!%i /"'&d2 # cu d"

&*"(i"! c2 #c&du$ ind"/ni+!0i"i "*'" 6 !dic2 *!cin2 %i $2u+i" %i )&c"n'u$ d" )$!'2 "*'" d"

5 , T&'!$ *u/" *!$!i!$" .n )"i&!d! 6868966>38638966 "*'" ?366 $"i# ./)20i'2 $! 9

+i$" !$" )"i&!d"i %i &(0in"/ (!+! d" c!$cu$ ! ind"/ni+!0i"i +i$nic" d" 4#?6?3 $"i# c!"

.n/u$0i'2 cu )&c"n'u$ d" 5 &(0in"/ *u/! cu1"ni'2 )" & +i d" 49#?53 $"i, D"ci )" '&'!$u$

d" 9 +i$" d" c&nc"diu /"dic!$ *" cu1in" *u/! d" 5 $"i,

6.6. A,%&+% #$,+%&(&(+ (3%, , S.C.EURO EDIL NORD S.R.L.



P"-&/!n0"$" uni'20ii# -&0! %i c!)!ci'!'"! !c"*'"i! d" ! 2*)und" $! c"in0"$" %i

"!c0ii$" )i"0"i *un' d")"nd"n'" d" 7!du$ d" !*i7u!" cu "*u*" u/!n"# /!'"i!$"# -in!nci!"#

)"cu/ %i d" "-ic!ci'!'"! -&$&*iii $&,

Pinci)!$"$" !c'i1i'20i *)"ci-ic" /!n!7"/"n'u$ui "*u*"$& u/!n" *un':

◊ !n!$i+! )&*'ui$&<◊ )$!ni-ic!"! "*u*"$& u/!n"

◊ "1!$u!"! )"*&n!$u$ui<

◊ -&/!"! %i )"-"c0i&n!"! )"*&n!$u$ui

◊ /&'i1!"# *!$!i+!"<

6.6.1. A,%&+% #)$(*+&#*

S'uc'u! &7!ni+!'&ic2 ! *&ci"'20ii &7$ind"%'" 7u)!"! !c'i1i'20i$& )" -unc0iuni,

M!"'in7

P&duc0i"

- c&/)!'i/"n'"$" P&duc0i"# T";nic > T";n&$&7ic# S"c0ii d" )&duc0i"#

R"*u*" U/!n"

Fin!nci!2

n &7!ni+!"! )" -unc0iuni "=i*'2 !1!n'!" cu/ ! -i &)&'uni'!'"! *)"ci!$i+2ii

$uc2'&i$& )" !nu/i'" !c'i1i'20i# d" und" )!c'ic %i )&*i(i$i'!'"! d"+1&$'2ii c!i""i# d! !" %i

d"+!1!n'!" .n c&ndi0ii$" d" !+i cnd# !c'i1i'20i$" .n'")ind"ii *" "='ind )" !+" din c" .n c"

/!i /!i ,

Pinci)!$"$" !'i(u0ii !$" c&/)!'i/"n'"$& *un' *'!(i$i'" )" (!+! c&/)"'"n0"$& !c&d!'"

!*'-"$ :

d" J"-u$ d" )&duc0i" )"n'u :

- S"1iciu$ P&duc0i" <

D" %"-u$ (i&u$ui /!"'in7 )"*&n!$

> Bi&u$ T";nic <

> C&/)!'i/"n'u$ !)&1i+i&n!" <

> C&/)!'i/"n'u$ '!n*)&'ui <

> S"c0i! D" P&duc0i" <

> Bi&u$ )"*&n!$ <

d" C&n'!(i$u$ J"- )"n'u :

> Bi&u$ C&n'!(i$i'!'" <

S"1iciu$ R"*u*" U/!n"# "d!c'"!+2 !c"*'" )&)un"i d" !'i(u0ii )"n'u

c&/)!'i/"n'" %i $" .n!in'"!+2 $! c&nduc"" )"n'u !)&(!",



P"n'u -i"c!" c&/)!'i/"n' %"-u$ d" c&/)!'i/"n' "$!(&"!+2 -i%"$" )&*' )" (!+!

!'i(u0ii$& c&/)!'i/"n'u$ui# ! n&/"$&# n&/!'i1"$& # /!nu!$"$& d" &)"!"# ! $"7i*$!0i"i

.n 1i7&!",

Fi%"$" d" )&*' *un' "d!c'!'" d" *"1iciu$ R"*u*" U/!n"# *un' !1i+!'" d" %"-u$ d"

c&/)!'i/"n' %i !)&(!'" d" Di"c'&u$ *&ci"'20ii,n *i'u!0i! .n c!" !)! /&di-ic2i d" '";n&$&7i" *!u *un' n"c"*!" d"$"72i d"

"*)&n*!(i$i'20i# *" "$!(&"!+2 & c&/)$"'!" $! -i%! )&*' )"n'u )"*&!n! .n c!u+2# c!"

u/"!+2 !c"$!%i du/ d" !1i+!" %i !)&(!" c! -i%! d" )&*' ini0i!$2,

A*i7u!"! c&"*)&nd"n0"i din'" c"in0"$" )&*'ui$& din &7!ni7!/2 %i c!!c'"i*'ici$"

)"*&!n"$& c" *" .nc!d"!+2 )" !c"*'" )&*'ui "1in"# .n "*"n02# c&nduc2'&i$& din &7!ni+!0i"#

c&/)!'i/"n'u$ *)"ci!$i+!' d" )"*&n!$ !1nd &$u$ d" ! !*i7u! !*i*'"n0! !c"*'&!,

S"1iciu$ R"*u*" U/!n" nu !" )"*&n!$ *)"ci!$i+!' .n !n!$i+! )&*'ui$&# .n "1!$u!"!!c"*'&! %i i"!;i+!"! $&,

C&nc&d!n0"i .n'" )&*' %i )"*&!n2 # nu i *>! d!' i/)&'!n02# ! cn'2i' c"$ /!i /u$' .n

!c"*' )&c"* *'udii$" !n7!!'u$ui# !(i$i'20i$" %i c!)!ci'!'"! !c"*'ui! !n!$i+!'" )in )i*/!

c"in0"$& )&*'u$ui# nu !u -&*' $u!'" .n c&n*id"!0i",

N&/"nc$!'&u$ d" -unc0ii .n *&ci"'!'" "*)"c'2 $"7i*$!0i! .n 1i7&!"@COR

6.6.2. P&%,+>+'%*% *)(*)&#* (3%,

Pn2 $! /i$&cu$ c"$"i d">! d&u! u/2'20i ! *"c&$u$ui '"cu'# /!&i'!'"! &7!ni+!0ii$& !c&d!u & !'"n0i" "du*2 )$!ni-ic2ii "*u*"$& u/!n"# .n !)&' cu c"$"$!$'" $!'ui !$"

!c'i1i'20ii $&# /&'i1 )"n'u c!"# -"c1"n'# !)2"!u n"c&"$2i .n'" n"c"*!u$ %i di*)&ni(i$u$

d" )"*&n!$ %i d"+"c;i$i(" .n c!du$ *'uc'uii in'"n" ! )"*&n!$u$ui @)&-"*ii 8 /"*"ii 8

ni1"$ui d" )"72'i" 8 7u)" d" 1*'2,

U/!" !c"*'ui -!)'# &7!ni+!0ii$" %i>!u in'"n*i-ic!' "-&'ui$" .n !c"*' d&/"niu %i !u

.nc")u' *2 !)$ic" *i*'"/u$ d" )$!ni-ic!" ! "*u*"$& u/!n" (!+!' )" /"'&d" d" )"1i+iun" din

c" .n c" /!i i7u&!*",

P&7"*i1# *>! d"-ini' %i c&n'u!' *c&)u$ )$!ni-ic2ii "*u*"$& u/!n": !*i7u!"!

&7!ni+!0i"i# $! /&/"n'u$ )&'i1i'# cu )"*&n!$u$ n"c"*!# .n *'uc'u! !d"c1!'2 )" )&-"*ii#

/"*"ii# 7u)" d" 1*'2# ni1"$ui d" )"72'i",

N"c"*i'!'"! )$!ni-ic2ii "*u*"$& u/!n" !$" &7!ni+!0i"i !)!" cu )"7n!n02 !'unci

cnd *" c!u'2 2*)un*u$ un& .n'"(2i d" 7"nu$:

o &e c1ţi #ame"i 3i &e ce !el &e #ame"i ese "e0#ie i" #r%a"izaţie



o c1 &i" )ers#"alul "ecesar )#ae !i ac#)eri &i" resursele i"er"e

o c1 )ers#"al re$uie a"%a'a &i" e(eri#r 3i *" ce srucură

o ce re$uie sa !acă #r%a"izaţia )e"ru a63i &ez0#la resursele uma"e

&is)#"i$ile

S"1iciu$ R"*u*" U/!n" !" un in1"n'! !$ -&0"i d" /unc2 )" c!'"7&ii

)&-"*i&n!$", Ti/"*'i!$ *" "$!(&"!+2 un c!du n&/!' !$ )"*&n!$u$ui /unci'&# )" (!+!

N&/!'i1"$& d" "='!c0i"# ! n&/"$& d" *'uc'u2# "+u$'2 !*'-"$ nu/2u$ d" /unci'&i n&/!'

!-""n' !c'i1i'20i$& %i c&/)!ndu>$ cu "=i*'"n'u$ $! d!'! c&n*id"!'2 "i"*" d"-ici'u$ *!u

"=c"d"n'u$ d" )"*&n!$ /unci'&i# )" *"c0ii# !'"$i""# !c'i1i'20i,

E=i*'2 )&*i(i$i'!'"! c! un"$" c&/)!'i/"n'" *2 !i(2 )"*&n!$ /!i /u$' d"c' c"$

n&/!'# d! %i *i'u!0i! cnd "=i*'2 d"-ici' d" )"*&n!$,

D!'&i'2 n&u'20ii .n c""! c" )i1"%'" )&c"*u$ d" -!(ic!0i" din *&ci"'!'" )" )$!n in'"n# %i

$i)*"i *i*'"/u$ui d" .n1202/n' .n d&/"niu$ )"n'u !*i7u!"! )"*&n!$u$ui c!$i-ic!' !$ -i/"i

*>! "cu* $! in*'uii $! $&cu$ d" /unc2,

TABELUL 1

SOLUTII DE ELI6INARE A DE5ICITULUI SURPLUSULUI DE PERSONAL

T+

T+(& *#-&34

O+(,+ $*3, &(,/ O+(,+ $*3,

)'(*$

D"-ici'd"

)"*&n!$

o "cu'2i *i *"$"c0iio in*'uiio '!n*-"uio )&/&12i

o &" *u)$i/"n'!"o !n7!2i )!' 'i/"o c"%'""!

)&duc'i1i'20iio '!n*-"ui '"/)&!"

Su)$u*d"

)"*&n!$

o .n7;"0!"! nu/2u$ui d"

!n7!!0i !c'u!$io '!n*-"uio c&nc"di"io i"%ii $! )"n*i"

o "duc""! &"$&

*u)$i/"n'!"o "nun0!"! $! !n7!!0ii )!' 'i/"

o "duc""! *2)'2/niid" $ucu

o .nc"'!"! '"/)&!! !!c'i1i'20ii

)&*'ui d" $ucu c&/un"

Sursa@ Re"r#) Sra#"2 C#"silier Ma"a%eme"ul resursel#r uma"e2 e&iţia :;;/

M"di! d" 1*'2 ! )"*&n!$u$ui "*'" d" !)&=i/!'i1 45 !ni# d")' u/!" !)! c""id"*'u$ d" -"c1"n'" d" /i%c2i d" )"*&n!$ )" /&'i1 d" (&!$2, C&n-&/ C&n'!c'u$ui C&$"c'i1

6



d" Munc2 # *" !*i7u2 un !$' $&c d" /unc2 c&"*)un+2'& )&*i(i$i'20i$& -i+ic" %i )*i;ic", D!c2

*!$!i!'u$ "-u+2 $&cu$ d" /unc2 &-"i' d" &7!ni+!0i" i *" )&!'" d"*-!c" c&n'!c'u$ indi1idu!$

d" /unc2,

D!'&i'2 !c"*'ui $ucu !)! d"+"c;i$i(" .n c""! c" )i1"%'" n"c"*!u$ %i "=i*'"n'u$,

6.6.. A,%&+% +3,)+(,++ <+ )$*('$(*++ #$,+%&(&(+ (3%,

An!$i+! di/"n*iunii %i *'uc'uii )&'"n0i!$u$ui u/!n 1i+"!+2 $!'u! c!n'i'!'i12 %i

c!$i'!'i12 ! .nc!d2ii uni'20ii cu )"*&n!$u$ n"c"*!# din!/ic! %i *'uc'u! !c"*'ui!,

P"n'u !n!$i+! c!n'i'!'i12 *" u'i$i+"!+2 u/2'&ii indic!'&i:

• Nu/2u$ *ci)'ic>"*'" nu/2u$ '&'!$ d" )"*&n!$ "=i*'"n' .n "1id"n0! -i/"i !n7!!' -i"

)" (!+2 d" c&n'!c' d" /unc2 )" du!'2 n"d"'"/in!'2 # -i" )" (!+2 d" c&n'!c' d"

/unc2 )" du!'2 d"'"/in!'2# )"+"n' $! $ucu# indi-""n' d" 'i/)u$ "-"c'i1 $uc!'<• Nu/2u$ /"diu>"=)i/2 /"di! !i'/"'ic2 ! nu/2u$ui d" *!$!i!0i )" )"i&!d! $u!'2 .n

c!$cu$<

• Nu/2u$ /!=i/ d" *!$!i!0i>")"+in'2 $i/i'! *u)"i&!2 .n c!du$ c2"i! *" )&!'"

.n*ci" *&ci"'!'"! .n -unc0i" d" 1&$u/u$ d" !c'i1i'!'"<

• E-"c'i1u$ -i*c!$ "7!$ cu nu/2u$ *!$!i!0i$& c!" !u -i7u!' .n "1id"n0! uni'20ii

indi-""n' d" 'i/) %i c!" !u )i/i' & !nu/i'2 "/un"!",

An!$i+! c!n'i'!'i12 ! !*i7u2ii cu )&'"n0i!$ u/!n *" -!c" di*'inc' )" c"$" d&u2 /!ic!'"7&ii:

>)"*&n!$ &)"!'i1<

>)"*&n!$ d" !d/ini*'!0i" %i c&nduc"",

S'udiu$ din!/icii -&0"i d" /unc2 *" )&!'" "!$i+! cu !u'&u$ indic!'&i$& d" /!i *u*#

"*'" i/)&'!n' d"&!"c" )"/i'" *2 *" *'!(i$"!*c2 /&di-ic2i$" !(*&$u'" !$" )"*&n!$u$ui .n

)"i&!d! !n!$i+!'2,

Din!/ic! )"*&n!$u$ui# .n *"n* "*'n*# *" "1id"n0i!+2 cu !u'&u$ nu/2u$ui /"diu*ci)'ic# di/"n*iun"! /&di-ic2ii &(0inndu>*" c! di-""n02 .n'" nu/2u$ /"diu *ci)'ic !$

)"i&!d"i cu"n'" -!02 d" c"$ !$ )"i&!d"i d" (!+2 *!u -!02 d" c"$ )&7!/!', A*'-"$:

N N1@N0G

Und":

N H c"%'""! *!u d"*c"%'""! nu/2u$ui /"diu *ci)'ic<

N1 H nu/2u$ /"diu *ci)'ic din )"i&!d! cu"n'2<

N0 H nu/2u$ /"diu *ci)'ic din )"i&!d! d" "-"in02,

O i/)&'!n02 d"&*"(i'2 )"n'u cun&!%'""! *i'u!0i"i "!$" & !" d"'"/in!"!

/&di-ic2ii "$!'i1" ! nu/2u$ui /"diu *ci)'ic c" !" .n 1"d"" un nu/2 !d/i*i(i$ d"



*!$!i!0i .n -unc0i" d" 1&$u/u$ d" )&duc0i" c" '"(ui" "!$i+!'# d"&!"c" nu/2u$ /"diu d"

*!$!i!0i ")"+in'2 $i/i'! .n c!" *" )&!'" .n*ci" -i/! .n'>& )"i&!d2 d"'"/in!'2 )"n'u

"!$i+!"! unui !nu/i' 1&$u/ d" )&duc0i", N% NH+ J100 G

N) H nu/2u$ d" )"*&n!$ )&7!/!' )"n'u & )&duc0i" d"'"/in!'2,

+ J* H100) > "*'" )&duc0i! )&7!/!'2<

> "*'" )&duc0i! "!$i+!'2,

Din!/ic! )"*&n!$u$ui *&ci"'20ii )" )"i&!d! 966>966 "*'" )"+"n'!'2 .n u/2'&u$

'!("$:

TABEL 1!

Dina"i#a )r'onalului :n )rioada $?H$@8 ) #a%-orii )rof'ional

N*.'*$. S'+>+'%++ 2008 2009 N(34* )'*+$+'

din c!":

>/unci'&i

>)"*&n!$ '";nic

>c&nduc"" %i !d/ini*'!0i"

4?

35@?#5

6@9#5

@9

3?

9@,3

@96#

@9

9 N(34* 3+( 4 36

3 E>'$+ >+)'%& 53 34 N(34* 3%K+3 4 3?

C! u/!" ! d&in0"i /unci'&i$& d" ! &(0in" 1"ni'ui /!i .n'>un 'i/) *cu'# )$"cnd .n

c2u'!"! unui !*'-"$ d" $&c d" /unc2 )"*'" ;&'!"# !c"!*'2 *i'u!0i" ! !1u' d")' u/!"

"duc""! "-"c'i1u$ d" )"*&n!$# du)2 cu/ *" &(*"12 %i din '!("$ A*i7u!"! uni'20ii cu

)"*&n!$ $! ni1"$u$ n"1&i$& ")"+in'2 )"/i*! "!$i+2ii )"-&/!n'"i )&7!/!'",

A1nd .n 1"d"" )&-i$u$ !c'i1i'20i$& din *&ci"'!'" )&nd""! -"/"i$& "*'" d"*'u$ d"

/ic2,V&i )"+"n'! .n c&n'inu!" & in1"n'!i"" ! )"*&n!$u$ui *&ci"'20ii# )" c!'"7&ii )&-"*i&n!$"# )" 1*'"# *"=.

TABEL 1"

S%ru#%ura )r'onalului ) vr'%

A, 2008 2009T&'!$ )"*&n!$ din c!" : 4? 3?W36 !ni ? 5

9



3#6 3#6In'" 36>46 !ni 4

36#6936#4

In'" 46>56 !ni 94?#36

4?#6

56 !ni 5

#

3

#? TABEL 16

S%ru#%ura )r'onalului ) ' in a)rili $@

S'+>+'%+JA, 2008 2009T&'!$ )"*&n!$ din c!" : 4? 3? > -"/"i 6

99,69#?6

> (2(!0i 3?#96

9#36

TABEL 17

S$*('$(*% *)#,%&(&(+ '%$/#*++ )$(++

S'+>+'%+JA, 2008 2009T&'!$ )"*&n!$ din c!" : 4? 3?> c$!*" Jc&!$! )&-"*i&n!$! ? ?>6 c$!*" 6 ?Lic"u 6 P&*'$ic"!$! 3 9C&$"7iu

F!cu$'!'" ?

TABEL 18

S$*('$(*% *)#,%&(&(+ '%$/#*++ '%&+>+'%*

C%$/#*+% *#>)+#,%&4 2008 2009 6un#i%oriF T#al &i" care@ >c!$i-ic!0i >n"c!$i-ic!0i

"78;0"

9?

2878;12

944

S$(++ 3++: T#al &i" care: >/!i%'ii

";60

2";!8

S$(++ )(*+#%* : T#al &i" care@ >in7in"i >*u(in7in" >"c&n&/i%'i

816;"

43

616;!0

39

TOTAL PERSONAL !6 6

3



5IGURA 1. S%ru#%ura )r'onalului S.C.Euro Edil Nord S.R.L. ) #a%-orii )rof'ional

$?8$@

38

35

Muncitori

Studii medii

Studii superioare

26

28

Muncitori

Studii medii

Studii superioare

TABEL 19

Si%ua!ia )r'onalului f#%iv la da%a d (1.(.$@.

C%$/#*+% *)#,%& N(34* *)#%,In7in"i '&'!$ din c!" : in7in" /"c!nic in7in" c;i/i*'

9

Su(in7in"i '&'!$ din c!":

*u(in7in" "*)&n*!(i$ ISCIR

1

Ec&n&/i*' 2

4



C%$/#*+% *)#,%& N(34* *)#%,S'udii /"dii '&'!$ din c!" : c&n'!(i$ '";nici!n !$' )"*&n!$@in*)"c'& )"*&n!$#in*)"c'&ISCIR# !d/ini*'!'&# # !*i*'"n' /"dic!$# *"c"'!

75

Munci'&i '&'!$ din c!" : &)"!'& )&$iu"'!n &)"!'& c!uciuc

$2c2'u% /"c!nic *ud&

*'un7! "$"c'ici!n

)"*&n!$ *&ci!$ !d/ini*'!'i1

25

TABEL 20 Si%ua!ia in%rrilor i iirilor d )r'onal

) a#%ivi%!i :n )rioada 1. 1.H(.3.$@

Ac'i1i'!'" I%,(%*+ F-*(%*+ M%*$+ A*+&+in'2i i"%ii in'2i I"%i

i

in'2i i"%ii in'2i i"%ii

P"*&n!$ )&duc0i" 3 ? > 3 4 9 ? 9S&ci!$ !d/ini*'!'i1 3 > > 9 > 3A)!!' -unc0i&n!$ 9 9 > > >

T#$%& 8 10 ! 7 7 " 10 "

P"n'u c!!c'"i+!"! cicu$!0i"i %i -$uc'u!0i"i )"*&n!$u$ui *" c!$cu$"!+2 u/2'&ii

indic!'&i :

◊ c&"-ici"n'u$ in'"n*i'20ii i"%ii$& c!" *" *'!(i$"%'" c! !)&' .n'" '&'!$ )$"c2i

)"i&!d! c&n*id"!'2 %i nu/2u$ /"diu d" *!$!i!0i <

◊ c&"-ici"n'u$ in'"n*i'20ii in'2i$&# c!" *" c!$cu$"!+2 c! !)&' .n'" nu/2u$ d"

)"*&n!$ in'!0i %i nu/2u$ /"diu d" *!$!i!0i# )"n'u )"i&!d! c&n*id"!'2◊ c&"-ici"n'u$ /i%c2ii '&'!$" M' c!" ")"+in'2 !)&'u$ din'" *u/! in'2i$& %i

)$"c2i$& d" )"*&n!$ %i nu/2u$ /"diu# )"n'u )"i&!d! c&n*id"!'2,

◊ G!du$ d" *'!(i$i'!'" ! )"*&n!$u$ui

TABEL 21

6o&ili%a%a )r'onalului ) )ri"l )a%ru luni al anului $@

Ac'i1i'!'" Nu/2 /"diu Cin'!i Ci"*ii M'

I!nu!i" 966 3? 6#66 6#6 6#6F"(u!i" 966 35 6#664 6#66 6#69M!'i" 966 33 6#66 6#665 6#63A)i$i" 966 39 6#6 6#665 6#6?

5



A/ c&n*id"!' !nu$ 966 )i/"$" 4 $uni d"&!"c" 1!$&i$" *un' *"/ni-ic!'i1" )"n'u &

!c'i1i'!'" n&/!$2 -22 *c;i/(2i d" *'uc'u2 &7!ni+!'&ic2,

5IGURA $. Cofi#in%ul in%rrilor8 iirilor8 "i#rii %o%al

0

0,2

0,4

0,6

0,81

1,2

1,4

1,6

1,8

2

Cintrari Ciesiri Mtotal

ian

februriemartie

aprilie

# S" &(*"12 c2 .n $un! i!nu!i" *>! .n"7i*'!' c"$ /!i /!" c&"-ici"n' !$ /i%c2ii '&'!$"

)"n'u )"i&!d! c&n*id"!'2, Ac"!*'! *" "=)$ic2 )in /i%c2i$" in'"n" )" c!+ d" (&!$2# c!" !u

d"'"/in!' .n$&cui" )"*&n!$u$ui d" $! !$'" !c'i1i'20i, P"n'u !c"!*'! .n -i"c!" !n *>!

d"*-2%u!' un cu* d" )&$ic!$i-ic!"# !*'-"$ .nc' /unci'&i d" $! !$'" *"c'&!" d" !c'i1i'!'"

&)"!'&i c!uciuc !u -&*' c!$i-ic!0i %i .n /"*"i! d" &)"!'& )&$iu"'!n,

Cu*ui$" *" d"*-2%&!2 .n *&ci"'!'"# cu $"c'&i din ndu$ )"*&n!$u$ui in7in""*c din

&7!ni+!0i",n c!+u$ .n c!" !)! d"+"c;i$i(" .n'" c"""! d" -&02 d" /unc2 %i &-"'! in'"n2# *"

"cu7" $! "cu'!" %i *"$"c0i" d" )"*&n!$ din "='"i&,

J"-u$ di"c' $! -in"$" !c"*'"i )"i&!d" .n!in'"!+2 *"1iciu$ui R"*u*" U/!n"# & n&'2 d"

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d"ci+ii .n c&ndi0ii d" i*c,

TABEL 22 6o&ili%a%a )r'onalului :n )rioada $?H$@

I,+'%$#*+ 2008 2009 Nu/2 /"diu )"*&n!$ 4? 3?In'2i )"*&n!$ 4I"%ii d" )"*&n!$ 6 ?C&"-ici"n'u$ in'2i$& 6#6 6#665?C&"-ici"n'u$ i"%ii$& 6#5 6#633C&"-ici"n'u$ /i%c2ii '&'!$" 6#5 6#63G!du$ d" *'!(i$i'!'" 6#4 6#?

6.6.! E%&(%*% *)#,%&(&(+

E1!$u!"! )"-&/!n0"$& )"*&n!$u$ui .n Eu& Edi$ N&d *" -!c" .nc")nd cu

i/)$"/"n'!"! *i*'"/u$ui c!$i'20ii ISO, Au "=i*'!' )n2 .n !nu$ 966 „Fi%" indi1idu!$" d"

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94 d" &" din /&/"n'u$ .n c!" i>! -&*' .n/n!'2 & c&)i" ! -i%"i d" "1!$u!",



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c$!*i-ic!'",”

Fi"c2ui ci'"iu .i c&"*)und /!i /u$'" ni1"$" d" )"-&/!n02:

- Nu -!c" "&i- R!"&i -!c" "&i

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P"n'u ni1"$u$)"-&/!n02 -&!'" (un2 )&)un" in*'ui" )"i&dic2 %i

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!u &(0inu' u/2'&!"$":

TABEL 2

R*ul%a%l valurii )r'onalului )n%ru anul $@,



N+&(& *>#*3%,4 N(34* *)#%,P"-&/!n02 )&-"*i&n!$2 "=c"$"n'2 P"-&/!n02 )&-"*i&n!$2 -&!'" (un2 5P"-&/!n02 )&-"*i&n!$2 (un2 9P"-&/!n02 )&-"*i&n!$2 n"*!'i*-2c2'&!" 9

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)&7!/!' un in'"1iu d" ""1!$u!"# !c"%'i! -iind .nc!d!0i .n c&n'inu!" )" !c"$!%i )&*',

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)&)un"i )"n'u )!'ici)!"! $! cu*ui d" '&) /!n!7"/"n',

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N&d nu %i>! !'in* &(i"c'i1"$":

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- ./(un2'20i"! )"-&/!n0"$& !c'u!$"<

- *'!(i$i"! c"in0"$& d" )"-"c0i&n!"<

- c&"$!"! *!$!iu$ui cu ni1"$u$ )"-&/!n0"$&<

- *'!(i$i"! unui )$!n d" )&/&1!"<

D!'&i'2 -!)'u$ui c2 )"n'u -i"c!" ci'"iu8)!!/"'u nu *>! *'!(i$i'# .n /&d uni'!#

/&d!$i'!'"! d" .nc!d!" .n ni1"$ui$" d" )"-&/!n02# )u'"/ *)un" c2 )&c"*u$ d" "1!$u!"

! !1u' un 7!d /!" d" *u(i"c'i1i'!'",

n 1"d""! .n$2'u2ii "&i$& d" "1!$u!"# *" )&!'" c&/)$"'! !c"!*'2 Fi%2

indi1idu!$2 d" "1!$u!" ! )"-&/!n0"$& )&-"*i&n!$" cu in*'uc0iuni .n c""! c" )i1"%'"

.nc!d!"! .n'>un ni1"$ d" )"-&/!n02 *!u !$'u$ )"n'u -i"c!" ci'"iu#R"+u$'!'u$ "1!$u2ii .$

)u'"/ c&n*id"! unu$ din in)u'u>i$" -&/2ii %i )"-"c0i&n2ii )"*&n!$u$ui,

6.6.". F#*3%*% <+ *>'+#,%*% *)#,%&(&(+

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)"72'i"! )"*&n!$u$ui# c!" du)2 !)&(!" d" c2'" c&nduc""! *&ci"'20ii d"1in" )$!n,

TABEL 2!

C9l%uili #u )r-%ira )r'onalului ) $? 'i $@8 ) #a%-orii d #ur'uri ,

S'+>+'%+ 2008 2009T&'!$ din c!": 10 *).@7000 &+ 8 *).@ 9000 &+,Cu*ui c!$i-ic!"#

"c!$i-ic!",#!u'&i+2i

4 )"*,> 9? $"i 3 )"*,> ??6 $"i

9, Cu*ui "-"c'u!'" $!

*&ci"'!'"

4 )"*,>36 $"i )"*,>966 $"i



S'+>+'%+ 2008 20093,A$'" c"n'" d"

)"-"c0i&n!"

9 )"*,>39 $"i )"*,>46 $"i

4,Cu*ui )&*'uni1"*, > >

Din )&)un""! d" )$!n !$ c;"$'ui"$i$& cu )"72'i"! )"*&n!$u$ui# *" &(*"12

c"%'""! nu/2u$ui d" )"*&!n" %i ! *u/"i !$&c!'"# c!" d" -!)'# nu "-$"c'2 )"&cu)!"!

uni'20ii )"n'u !c"!*'2 !c'i1i'!'" d!c2 *" 0in" *"!/! d" /&di-ic!"! '!i-"$& d" cu*# S"

&(*"12# d" !$'-"$ c2# )"n'u cu*ui )&*'uni1"*i'!" nu *>!u !$&c!' -&ndui .n !nu$ 966 %i

nici .n !nu$ 966, Ac"*' -!)' "*'" .n7i&2'& )"n'u &7!ni+!0i" .n c""! c" )i1"%'" )"72'i"!

1ii'&i$& /!n!7"i, Un /!n!7" c!" nu ! u/!' un cu* d" /!n!7"/"n' %i /!"'in7# nu

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"!$i+! un !nu/i' -"$ d" /unc2# -&$&*ind "-"c'i1 "c;i)!/"n'u$ %i /!'"i!$"$" *)"ci-ic"

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• A$"7""! in*'uc'&u$ui,• A*i7u!"! c&ndi0ii$& d" *c&!'"" din )&duc0i",

• S'!(i$i"! &!u$ui cu*ui$&,

• M2*ui

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N&/in!$i+2i$" )"n'u c"i c!" 1& )!'ici)! $! cu*ui *" -!c d" c2'" %"-u$ d" *"c0i",

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>*"1icii /"dic!$" "-"c'u!'" )"i&dic c&n-&/ $"7i*$!0i"i .n 1i7&!"# 7!'ui'"<

Pu'"/ *)un" c2 # .n *&ci"'!'" "=i*'2 /i$&!c" d" ! /&'i1! /!'"i!$ *!$!i!0ii,

D! d!c2 *'!(i$i"! *!$!ii$& !" %i & n&'2 d" *u(i"c'i1i*/# !n7!!0ii )"c") !c"*' $ucu # c""!

c" c&nduc" .n -in!$ %i $! in*!'i*-!c0ii )"*&n!$"# $! )"-&/!n0" *$!("# n"c&/)"'i'i1",

S" %'i" -&!'" (in" c2# /&'i1!0i!# "=)i/2 -!)'u$ c2# $! (!+! c&ndi0i"i u/!n"# *" !-$2

.n'&'d"!un! un !n*!/($u d" "$"/"n'">'"(uin0"# '"ndin0"# id"!$ui,

6.6.7 E>+'+,% ($+&+4*++ #$,+%&(&(+ (3%, , )#'+$%$

An!$i+! -&$&*iii "*u*"$& u/!n" ")"+in'2 & "'!)2 i/)&'!n'2 .n $u!"! d"ci+ii$& d"

c"%'"" ! "-ici"n0"i !c'i1i'20ii -i/"i,

O !*"/"n"! !n!$i+2 c&/)&'2 )!cu7""! ! d&u2 ni1"$ui ")"+"n'!'" d" )un""! .n

"1id"n02 ! "$"/"n'"$& d" &din "='"n*i1 %i in'"n*i1,

An!$i+! "='"n*i12 1i+"!+2 -&$&*i"! 'i/)u$ui d" /unc2, Ac"!*'! '"(ui" *2 "1id"n0i"+"

"+"1"$" )&'"n0i!$" d" -&$&*i" ! 'i/)u$ui di*)&ni(i$ %i c!u+"$" c!" 7"n""!+2 u'i$i+!"!

inc&/)$"'2# c&nc&/i'"n' cu d"'"/in!"! "-"c'"$& "c&n&/ic" !$" u'i$i+2ii !c"*'& "+"1",

D"%i nu /!i *un' &($i7!'&ii d2i$" d" *"!/2 *'!'i*'ic" )i1ind u'i$i+!"! 'i/)u$ui d"

$ucu !$ )"*&n!$u$ui# )"n'u .nd")$ini"! c"in0"$& d" in-&/!0ii n"c"*!" !n!$i+"i *" i/)un"

c! -i"c!" -i/2 *2>%i &7!ni+"+" "1id"n0! )"*&n!$u$ui .n !%! -"$ .nc' !c"!*'! *2 *" )&!'2

c&n*'i'ui .n (!+2 )"n'u d"'"/in!"! -&ndu$ui d" 'i/) /!=i/ di*)&ni(i$# ! 'i/)u$ui "-"c'i1

$uc!'# ! 'i/)u$ui n"u'i$i+!',

Indic!'&ii c!" )&' "=)i/! -&$&*i"! "='"n*i12 *un':

69



• F&ndu$ d" 'i/) c!$"nd!i*'ic Tc>")"+in'2 'i/)u$ !-""n' un"i )"i&!d"# d" "7u$2# un

!n # "=)i/!' .n +i$" *!u &"<

• F&ndu$ d" 'i/) /!=i/ di*)&ni(i$ T/d> "*'" & c&/)&n"n'2 ! -&ndu$ui d" 'i/)

c!$"nd!i*'ic "+u$'!' du)2 *c2d""! din !c"*'! ! c&nc"dii$& d" &di;n2 $"7!$" %i !

*2(2'&i$& %i +i$"$& d" ")!u* $"7!$, Ac"*' indic!'& "*'" -&!'" i/)&'!n' )"n'u &ic"!n!$i+2# "$ ")"+"n'nd (!+! d" "-"in02 !'unci cnd *" d"'"/in2 7!du$ d" u'i$i+!" !

'i/)u$ui,

T3 T&T,G

Und": T"$> "*'" 'i/)u$ "-"c'i1 $uc!' .n c!" nu *" inc$ud" 'i/)u$ $uc!'

*u)$i/"n'!

Tn>'i/)u$ n"u'i$i+!' din c!u+" &(i"c'i1"@.n'"u)"i d" & +i *!u /!i

/u$'" +i$"# c&nc"dii d" (&!$2# c&nc"dii d" /!'"ni'!'"# c&nc"dii -!2 )$!'2#!(*"n0" !)&(!'" )in !c'" n&/!'i1" *!u c&n'!c'u$ c&$"c'i1 d" /unc2

*!u d" c!u+" *u(i"c'i1"@!(*"n0" n"/&'i1!'" d" )i$d2

Pin !n!$i+2 *" 1! u/2i "1&$u0i! )&nd"ii 'i/)u$ui "-"c'i1 u'i$i+!' .n 'i/)u$ /!=i/

di*)&ni(i$, S" 1! c!$cu$! c&"-ici"n'u$ d" u'i$i+!" ! -&ndu$ui d" 'i/) /!=i/ di*)&ni(i$ Cu-

)in !)&'!"! 'i/)u$ui "-"c'i1 $uc!' $! -&ndu$ d" 'i/) /!=i/ di*)&ni(i$,

C(>= T&JT3 H100

S'uc'u! -&ndu$ui d" 'i/) c!$"nd!i*'ic "*'" )"+"n'!'2 .n -i7u! 3 5IGURA (. S%ru#%ura fondului d %i") #alndari'%i#

TABEL 2"

Cal#ulul indi#a%orilor #ar )ri" u%ili*ara %n'iv a )r'onalului :n )rioada $?H

$@

N*.'*$ S'+>+'%$+ 2008 2009

F&nd d" 'i/) /!=i/

di*)&ni(i$>&"

9?69 9544

63

C!u+" &(i"c'i1" C!u+" *u(i"c'i1"

F&nd d" 'i/) c!$"nd!i*'ic

C&nc"dii d"&di;n2# +i$" $i(""d" d")'# *2(2'&i

$"7!$"

F&ndu$ d" 'i/)/!=i/ di*)&ni(i$

Ti/)u$ "-"c'i1$uc!' Ti/)u$ n"u'i$i+!'



9 Ti/)u$ "-"c'i1 $uc!'>&" 99 99543 Ti/)u$ n"u'i$i+!'>&" 395 964 Cu- #4 #5

Din c!$cu$u$ indic!'&i$& c!" "=)i/2 -&$&*i"! "='"n*i12 ! )"*&n!$u$ui )" )"i&!d!

966>966# *" &(*"12 & c"%'"" ! c&"-ici"n'u$ui d" u'i$i+!" ! -&ndu$ui d" 'i/) /!=i/di*)&ni(i$, Ti/)u$ n"$uc!' "*'" .n"7i*'!' d" "7u$2 )in !(*"n0" n"/&'i1!'" %i c&nc"dii d"

(&!$2,

U'i$i+!"! in'"n*i12 ! )&'"n0i!$u$ui u/!n "*'" "=)i/!'2 )in )&duc'i1i'!'"! /uncii,

An!$i+! )&duc'i1i'20ii /uncii *" "!$i+"!+2 )in'>un *i*'"/ d" indic!'&i c!" .n

)!c'ic2 "=)i/2 -i" c!n'i'!'"! d" )&du*" &(0inu'" cu & !nu/i'2 c;"$'ui!$2# -i" c;"$'ui!$! d"

/unc2 "-"c'u!'2 )"n'u &(0in""! uni'20ii d" )&du*, n )i/! *i'u!0i"# )&duc'i1i'!'"!

/uncii @ *" "=)i/2 c! !)&' .n'" 1&$u/u$ )&duc0i"i %i c;"$'ui"$i$" d" /unc2 T"-"c'u!'",

8T

n c"! d">! d&u! *i'u!0i" -&/u$! d" c!$cu$ ! )&duc'i1i'20ii "*'" T8

L! ni1"$u$ /ic&"c&n&/ic )"n'u d"'"/in!"! )&duc'i1i'20ii .n uni'20i 1!$&ic" *"

)&' -&$&*i /!i /u$0i indic!'&i: )&duc0i! /!-2 -!(ic!'2# ci-! d" !-!c"i# 1!$&!"! !d2u7!'2

n"'2 *!u 1!$&!"! !d2u7!'2,

n -unc0i" d" /&du$ d" "=)i/!" ! c&n*u/u$ui d" /unc2 di*'in7"/ /!i /u$'" 'i)uid" )&duc'i1i'20i:

P&duc'i1i'!'"! &!2>cnd c;"$'ui"$i$" d" /unc2 *un' "=)i/!'" )in c&n*u/u$ d"

'i/) .n &">&/<

P&duc'i1i'!'" +i$nic2>cnd c;"$'ui"$i$" d" /unc2 *un' "=)i/!'" )in c&n*u/u$ d"

'i/) &/>+i$"<P&duc'i1i'!'" !nu!$2>cnd c;"$'ui"$i$" d" /unc2 *un' "=)i/!'" )in

nu/2u$ /"diu *ci)'ic,

6.6.8. A,%&+% *#('$++$4++ 3(,'++ -%% +,+'%$#*+&#* %&#*+'+

TABEL 26

Anali*a dina"i#ii )rodu#%ivi%!ii "un#ii ) &a*a indi#a%orilor valori#i

N*

'*$

I,+'%$#*+ 2008 2009

Ci-! d" !-!c"i @/ii

RON

39433# 4645#6

64



9 Nu/2u$ /"diu d" )"*, 4? 3?

3 T&'!$ &/>+i$" $uc!'" 9456 94453?

4 T&'!$ &/>&" $uc!'" 99?6 9954466

5 N, M"diu d" +i$" $uc!'"

@N+

95 9?

? Du!'! /"di" ! +i$"i d"

$ucu@D;

# #

P&duc'i1i'!'"! !nu!$2>

!@/ii RON8*!$

35?#69 453#6

P&duc'i1i'!'"! +i$nic2

+

@/ii RON

3#?6 ?4#?

P&duc'i1i'!'"! &!2 ;@/ii RON

6#49 6#

n (!+! d!'"$& din '!("$u$ 9?# *i'u!0i! *" )"+in'2 !*'-"$:

@P,$*( %,(& 2009 >%4 2008:

a :;;=9:;;> a :;;=6 a :;;> /<82,;68<>2;: =2;- mii RON

Din c!" d!'&i'2 :

• M&di-ic2ii nu/2u$ui /"diu d" +i$" $uc!'":

@N+966>N+966?D;966?;966? @ 9?>95 #6#49 #94 /ii RON<

• M&di-ic2ii du!'"i /"dii ! +i$"i d" $ucu:

N+966 ;966?@ D;966> D;966? 9?6#49@#># 4# /ii RON<

• M&di-ic2ii )&duc'i1i'20ii &!":

N+966D;966 @;966> ;966? 9?#@6#>6#49 #53/ii RON

,ERI5ICAREF ,2<8Q/2-=Q,2:/ =2;- mii RON

S" c&n*'!'2 & c"%'"" ! )&duc'i1i'20ii !nu!$"# +i$nic" %i &!"# nu/2u$ /"diu *>!

/ic%&!', Du!'! /"di" ! +i$"i d" $ucu "*'" /!i /!" d"c' du!'! n&/!'2 &" d"&!"c"

"=i*'2 )"*&n!$ c!" $uc"!+2 %i *u)$i/"n'! S" .n"7i*'"!+2 &" *u)$i/"n'!" d"&!"c" "=i*'2

!c'i1i'20i cu d"-ici' d" )"*&n!$#

Ac"*'"! *" .n'/)$2 .n c&ndi0ii$" cnd /u$'" *i'u!0ii d" )"*&n!$ d" "="/)$u c!du$

n&/!'# *" .n'&c/"*c %i nu *" 0in" c&n' d" "$"< nu "=i*'2 & )&$i'ic2 *'!(i$i'2 )"n'u )$!ni-ic!"!

"*u*"$& u/!n",

65



n !nu$ 966 -!02 d" !nu$ 966# u'i$i+!"! 'i/)u$ui d" /unc2 .n c!du$ un"i +i$"

$uc!'"# c"%'""! nu/2u$ui /"diu d" +i$" $uc!'" !u c&ndu* $! c"%'""! )&duc'i1i'20ii

!nu!$",

O c"%'"" ! )&duc'i1i'20ii /uncii !" $&c !'unci cnd# .n -i/2# !1"/ un /!n!7"/"n'

)"-&/!n'# !1"/ in1"*'i0ii %i /&d"ni+2i# $u2/ .n c&n*id"!" i/)&'!n0! -!c'&i$& (i&> )*i;&>*&ci&$&7ici,

6.6.9 C%*%'$*+%*% /,*%&4 % )+$(%++ *#('$++$4++ 3++

C!!c'"i+!"! 7"n"!$2 ! )&duc'i1i'20ii /uncii *" -!c" )" (!+! ni1"$ui$& *!$"

/"dii@!nu!$" %i +i$nic" c!$cu$!'" )" un *!$!i!' %i un *!$!i!' &)"!'i1 %i ! c&"$!0ii$& c" *"

-&/"!+2 .n'" i'/ui$" d" c"%'"" !$" !c"*'&!,

T"&"'ic "=i*'2 u/2'&!"$" "$!0ii .n'" indicii )&duc'i1i'20ii /uncii,

a7 Is5Ka7 I#)5Ka7$7 Is5Ka7 I#)5Ka7

c7 Is5Ka7 I#)5Ka7

&7 I#)5Ka7 I#)5Kz7

E7!$i'!'"! din'" indic"$" d" c"%'"" ! )&duc'i1i'20ii /uncii !nu!$" )" un *!$!i!' %i

indic"$" d" c"%'"" ! )&duc'i1i'20ii /uncii !nu!$" )" un $uc2'& &)"!'i1# "1id"n0i!+2 c2

/&di-ic2i$" c!" *>!u )&du* .n'" c"$" d&u2 c!'"7&ii d" )"*&n!$ !u !1u' !c"$!%i i'/,

n *i'u!0i! in c!" din'" indic"$" d" c"%'"" ! )&duc'i1i'20ii /uncii !nu!$" )" un

*!$!i!' "*'" /!i /!" d"c' indic"$" d" c"%'"" ! )&duc'i1i'20ii /uncii !nu!$" )" un $uc2'&

&)"!'i1# )u'"/ *)un" u/2'&!"$":

d!c2 !u !1u' $&c c"%'"i d" )"*&n!$# !c"*'"! *>!u )&du* nu/!i )"n'u

)"*&n!$u$ &)"!'i1 *!u d!c2 ! !1u' $&c & c"%'"" .n !/("$" c!'"7&ii# !'unci

c"%'""! )"*&n!$u$ui d" !d/ini*'!0i" %i c&nduc"" ! -&*' /!i $"n'2<

d!c2 !u !1u' $&c "duc"i d" )"*&n!$ !u -&*' $&c!$i+!'" )" c!'"7&i!

)"*&n!$u$ui d" !d/ini*'!0i" %i c&nduc"" *!u d!c2 !u !1u' $&c "duc"i %i

)"n'u )"*&n!$u$ &)"!'i1# !c"*'! ! -&*' "du* .n'>& )&)&0i" /!i /ic2,

c7Is5Ka7 I#)5Ka7

Ac"!*'2 "$!0i" "1id"n0i!+2 & c"%'"" /!i !cc"n'u!'2 ! )&duc'i1i'20ii /uncii !nu!$"

)" un $uc2'& &)"!'i1# -!02 d" c"%'""! )&duc'i1i'20ii /uncii !nu!$" )" un *!$!i!',

C&"$!0i! d" $! )unc'u$ d# "1id"n0i!+2 un i'/ d" c"%'"" /!i /!" )"n'u

)&duc'i1i'!'"! /"di" !nu!$2 d"c' )"n'u )&duc'i1i'!'"! /"di" +i$nic2 )" un $uc2'&

&)"!'i1# *i'u!0i" c!" !" *"/ni-ic!0i! ./(un2'20iii -&$&*iii -&ndu$ui d" 'i/) /!=i/

di*)&ni(i$ %i & u'i$i+!" /!i *c2+u'2 ! 'i/)u$ui +i$"i d" $ucu,

P"n'u Eu& Edi$ N&d# .n )"i&!d! !n!$i+!'2# *i'u!0i! *" )"+in'2 !*'-"$:

6?



TABEL 27

Cara#%ri*ara -nral a 'i%ua!ii )rodu#%ivi%!ii "dii in )rioada $?H$@

N*.'*$. INDICATORI 2008 2009 Nu/2 /"diu *!$!i!'i 4? 3?9 Nu/2 /"diu $uc2'&i

&)"!'i1i

3 9

3 P&duc'i1i'!'"! /uncii

!nu!$2 /i$ $"i8*!$

35?#69 453#6

4 Is5Ka7 5 Is5Ka7,9

Is5Ka7;7,;;

3#33 996#5

5 P&duc'i1i'!'"! /uncii

!nu!$2 /i$ $"i8$uc2'& &)

35#6 445#5?

? I#)5Ka7 5 I#)5Ka7,9

I#)5Ka7;7,;;

?#56 96#43

P&duc'i1i'!'"! /uncii

+i$nic2 /i$ $"i8*!$

3#?6 ?4#?

I#)5Kz7 5 I#)5Kz7,9

I#)5Kz7;7,;;

5#4 3#34

5IGURA 3. R)r*n%ara indi#ilor I'/Ja0 8 Io)/Ja0 8 Io)/J*0

An!$i+nd "+u$'!'"$" &(0inu'"#

*" .nd")$in"%'" c&"$!0i! Is5Ka7 I#)5Ka# d!'&i'2 -!)'u$ui c2 .n !nu$ 966 *>! "='"n!$i+!'

)"*&n!$u$ d" $! in'"1"n0i" %i ")!!0ii c!)i'!$" *&nd" %i .n !nu$ 966 ! .nc")u' )&c"*u$ d"

"*'uc'u!" )"*&n!$# )&c"*" c!" !u !-"c'!' .n'>& )&)&0i" /!i /!" )"*&n!$u$ d"

!d/ini*'!0i" %i c&nduc"",

Ridic!"! "-ici"n0"i /uncii )"*u)un" -&$&*i"! unui )"*&n!$ (in" )"72'i'# )"&cu)!'

d" )"-"c0i&n!"! cun&%'in0"$&# d" .n*u%i"! un& cun&%'in0" n&i# -i" .n *i*'"/ d"

!u'&)"-"c0i&n!"# -i" )in *i*'"/" &7!ni+!'",

Un &$ i/)&'!n' .n c"%'""! )"-&/!n0"$& indi1idu!$" !" *'i/u$!"! /&!$2 %i

/!'"i!$2,

6.6.10 C#*&%+% +,$* '*<$*% *#('$++$4++ 3(,'++; )%&%*++ <+ ,(34* *)#,%&

6

0

0.5

1

1.5

2

2.5

2008 2009

s!"a#

op!"a#

op!"$#



C&"$!0i! cun&*cu'2 .n'" c"%'""! )&duc'i1i'20ii /uncii# ! *!$!iu$ui /"diu '!i-! %i !

nu/2u$ui d" *!$!i!0i# "c&/!nd!'2 "*'":

I I) IN

O(*"1!0i" : *" !cc")'2 %i "7!$i'!'"# d! "*'" & *i'u!0i" $i/i'2 ! "-ici"n0"i !c'i1i'20ii

Und":I@"*'" indic"$" d" c"%'"" ! )&duc'i1i'20ii /uncii %i *" c!$cu$"!+2 du)2 "$!0i!

I I 1 J I0 H100G

I)> "*'" indic"$" d" c"%'"" ! *!$!iu$ui /"diu '!i-! %i *" c!$cu$"!+2 du)2 "$!0i!:

I) @I)1 J I)0 H100

IN H "*'" indic"$" d" c"%'"" ! nu/2u$ui d" )"*&n!$ %i *" c!$cu$"!+2 du)2 "$!0i!:

IN @IN1 J IN0 H100

Ac"!*'2 c&"$!0i" "=)i/2 -!)'u$ c2 indic"$" d" c"%'"" ! nu/2u$ui d" )"*&n!$'"(ui" *2 -i" /!i /ic d"c' indic"$" d" c"%'"" ! -&ndu$ui d" *!$!ii# c!" $! ndu$ *2u '"(ui"

*2 -i" /!i /ic d"c' indic"$" c"%'"ii )&duc'i1i'20ii /uncii

Pi/! c&"$!0i" c!" '"(ui" !1u'2 .n 1"d"" "*'" !c""! din'" nu/2u$ d" )"*&n!$ %i

*!$!iu$ /"diu '!i-!# "*)"c'i1 I) IN , Ac"!*'2 c&"$!0i" .%i !" *u)&'u$ .n -!)'u$ "!$ c2 .n

&ic" /&/"n' '"(ui" *2 "=i*'" )&*i(i$i'!'"! c"%'"ii *!$!ii$&# c!" !u c! *u*2 -&ndu$

c&n*'i'ui' cu !c"!*'2 d"*'in!0i",

C"! d">! d&u! c&"$!0i" I I) "=)i/2 -!)'u$ c2 indic"$" d" c"%'"" ! )&duc'i1i'20ii

/uncii '"(ui" *2 d"1!n*"+" indic"$" d" c"%'"" ! *!$!iu$ui /"diu '!i-! c! & c&ndi0i"

&($i7!'&i" ! -!)'u$ui c2 -i/! '"(ui" *2>%i !*i7u" .n !c"*' -"$ "*u*"$" )&)ii d" d"+1&$'!",

P"n'u Eu& Edi$ N&d .n )"i&!d! 966>966# !c"%'i indic!'&i !u u/2'&!"$" 1!$&i:

TABEL 28

Corla!ia din%r #r%ra )rodu#%ivi%!ii "un#ii8 'alarii i nu"r d )r'onal :n )rioada

$?H$@

N*.'*$. INDICATORI 2008 2009 P&duc'i1i'!'"! /uncii H

/ii RON8*!$

35?#69 453#6

9 C;"$'ui"$i cu )"*&n!$u$

@RON

?44#3 45663#6

3 I[ 3#33 996#5

4 I* 9#6 #455 IN ?4#3 ?9#?

6



5IGURA 4 R)r*n%ara -rafi# a IJ8 I'8 IN

An!$i+nd 1!$&i$" &(0inu'"# !/ c&n*'!'!' c2 *" "*)"c'2 c&"$!0i! I[ I* IN# c""!

c" d"/&n*'"!+2 c2 *&ci"'!'"! # "*'" c!)!(i$2 *2>%i !*i7u" "*u*"$" )&)ii d" d"+1&$'!",

6.6.11. A,%&+% '&$(+&+&#* )%&%*+%&

C;"$'ui"$i$" cu /unc! 1i" *un' $"7!'" d" c&n*u/u$ )&'"n0i!$u$ui u/!n d" c!" di*)un"

-i/!@)$!'! !c'i1i'20i$& %i d")'ui$& cu1"ni'" )"*&n!$u$ui

C;"$'ui"$i$" *!$!i!$" *" -!c d" -i/2 cu "/un"!"! /uncii c! -!c'& d" )&duc0i" %i cu

c&n'i(u0i! )"n'u !*i7u2i %i )&'"c0i" *&ci!$2, n *'uc'u! c;"$'ui"$i$& cu /unc! 1i" in'2 /!i

/u$'" c&/)&n"n'":

c;"$'ui"$i *u)&'!'" d" -i/2# c!" *un' -&/!'" din:

>*!$!ii c!" !u c"! /!i /!" )&nd""<

>c&n'i(u0i! )"n'u !*i7u2i *&ci!$"<

>c&n'i(u0i! )"n'u !u'&u$ d" %&/!

c&*'ui *u)&'!'" d" *!$!i!0i c!" *un' !$c2'ui'" din:

>i/)&+i'u$ )" *!$!ii<

>c&n'i(u0i! )"n'u )"n*i" *u)$i/"n'!2<

>c&n'i(u0i! )"n'u !u'&u$ d" %&/!,

An!$i+! c;"$'ui"$i$& cu *!$!ii$" u/2"%'":

"1&$u0i! %i '"ndin0! un& !*"/"n"! c!'"7&ii d" c;"$'ui"$i<

9 !n!$i+! -!c'&i!$2 ! c;"$'ui"$i$& cu )"*&n!$u$,

6.6.12. C%*%'$*+%*% /,*%&4 % '&$(+&+&#* '( )%&%*++&C!!c'"i+!"! 7"n"!$2 ! c;"$'ui"$i$& cu *!$!ii$" *" -!c" cu !u'&u$ u/2'&i$& indic!'&i:

6



, F&ndu$ d" *!$!ii<

9, M&di-ic!"! !(*&$u'2 ! -&ndu$ui d" *!$!ii<

3, M&di-ic!"! "$!'i12 ! -&ndu$ui d" *!$!ii<

4, P&nd""! c;"$'ui"$i$& cu *!$!ii$" .n '&'!$ c;"$'ui"$i<

5, Ni1"$u$ c;"$'ui"$i$& cu *!$!ii$" $! 666 $"i CA@Nc;*n Eu& Edi$ N&d ni1"$u$ !c"*'& indic!'&i .n )"i&!d! 966>966 "*'":

TABEL 29

Indi#a%ori # rlifa* #ara#%ri*ara -nral a #9l%uililor #u 'alariil

I,+'%$#*+ 2008 2009F&ndu$ d" *!$!ii @RON ?443#3 45663#6M&di-ic!"! !(*&$u'2 ! -&ndu$ui d"

S!$!ii @RON

>466? 3653?6?

Indic"$" CA>ICA #? 93#F&ndu$ d" *!$!ii !d/i*i(i$ F*! @RON 56?3#6 96466#6M&di-ic!"! "$!'i12 ! -&ndu$ui d"

*!$!ii @RON

>343?9? >495466

P&nd""! c;"$'ui"$i$& cu *!$!ii$" .n

'&'!$ c;"$'ui"$i

#4 9#5

Ni1"$u$ c;"$'ui"$i$& cu *!$!ii$"

$! 666 $"i CA @RON

4#6 434#

M&di-ic!"! "$!'i12 ! -&ndu$ui d" *!$!ii *>! d"'"/in!' cu !u'&u$ "$!0i"i :

F) F)1@F)%und" F)% F)0HICAJ100

Ni1"$u$ c;"$'ui"$i$& cu *!$!ii$" $! 666 $"i CA *>! d"'"/in!' cu "$!0i!:

N'),F),JCAH100

\ Nc;*9668966? Nc;*966>Nc;*966? >?3#4 RON

n )"i&!d! 966>966# ni1"$u$ c;"$'ui"$i$& cu *!$!ii$" $! 666 $"i CA "*'" .n

din!/ic2 d"*c"*c2'&# !c"!*'! .n*"!/n2 c2 -i/! "duc" c;"$'ui"$i$" cu *!$!ii$" )"n'u !

"!$i+! 666 $"i .nc!*!",n !nu$ 966# )&nd""! c;"$'ui"$i$& cu *!$!ii$" .n '&'!$ c;"$'ui"$i ! c"*cu' -!02 d"

966,

6.6.1.A,%&+% >%'$#*+%&4 % '&$(+&+&#* )%&%*+%&

Unii din'" -!c'&ii c!" !c0i&n"!+2 !*u)! c;"$'ui"$i$& cu *!$!ii$" )&' -i cu!n'i-ic!0i cu

!u'&u$ un& /&d"$" c!" *un' u'i$i+!'" .n !n!$i+! -!c'&i!$2,3

3 I#%, D#,; Salariul 3i m#i0aţia mu"cii2 Edi'u! E=)"'# Bucu"%'i# 9669#

6



Un !*'-"$ d" /&d"$ d" !n!$i+2 -!c'&i!$2 ! -&ndu$ui d" *!$!ii "1id"n0i!+2 "$!0i! din'"

c"%'""! ci-"i d" !-!c"i %i c"%'""! c;"$'ui"$i$& *!$!i!$"

! F* CA Nc;*8666<

C! N*!<

F* F*-KF*1< N* LS<

F* N*!F*8V"<

F* N*!C*<

Und": C*>")"+in'2 c;"$'ui"$i$" cu *!$!ii$" $! $"u 1"ni'ui )" 'i)ui d" !c'i1i'20i<

N*>nu/2u$ /"diu d" *!$!i!0i<

!>)&duc'i1i'!'"! /"di" !nu!$2<

Un !$ d&i$"! /&d"$ d" !n!$i+2 ! c;"$'ui"$i$& *!$!i!$" "1id"n0i!+2 "$!0i! di"c'2 din'"-&ndu$ d" *!$!ii# nu/2u$ d" *!$!i!0i %i *!$!iu$ /"diu !nu!$ )" !n7!!'@S!

( F* N*S!

S! ! C;*8666<

N* LS

F* LS!C;*8666

Und": L>Nu/2u$ d" $uc2'&i )" un *c;i/(<

S> nu/2u$ d" *c;i/(ui,

P"n'u *&ci"'!'" .n )"i&!d! c&n*id"!'2# /"'&d&$&7i! d" !n!$i+2 -!c'&i!$2 %i

/2*u!"! in-$u"n0"$& -!c'&i$& *" )"+in'2 !*'-"$:

Anu$ 966 -!02 d" !nu$ 966?:

\F* 9668966? F*966>F*966? 36536? RON<

! \N* @N* 966>N* 966? ! 966?C*966? >9,64 /ii RON<

( \! N* 966@! 966>!966?C*966? ?63,4 /ii RON

c \C* N* 966 ! 966 @C* 966>C*966? >464,4? /ii RON,



CONCLUZII

C"%'""! -&ndu$ui d" *!$!ii .n !nu$ 966 -!02 d" !nu$ 966# "*'" u*'i-ic!'2 d"

c"%'""! )&duc'i1i'20ii /"dii !nu!$" ,

Ci-! d" !-!c"i cun&!%'" un '"nd !*c"nd"n'# )&duc'i1i'!'"! /"di" &!2 ! c"*cu' .n

966 -!02 d" 966# *>! u'i$i+!' /!i (in" 'i/)u$ d" $ucu, Ac"*'"! *un' !*)"c'" c!" !u c&ndu*

$! c"%'""! )&duc'i1i'20ii /"dii !nu!$",

R"duc""! nu/2u$ui d" *!$!i!0i !" c! "-"c' "duc""! c;"$'ui"$i$& cu *!$!ii$", Ji

"duc""! c;"$'ui"$i$& cu *!$!ii$" c" "1in .n /"di" $! $"u 1"ni'ui !u c&ndu* $! di/inu!"!

-&ndu$ui d" *!$!ii,,

An!$i+! SOT @*'"n7';*# ["!n"**"*# &))&'uni'i"*# '';"!'* !" c! *c&)

"1id"n0i""! )unc'"$& -&'" %i ! )unc'"$& *$!(" !$" -i/"i# )"cu/ %i ! &)&'uni'20i$& %i

!/"nin02i$& )" c!" $" )"+in'2 /"diu$ "i d" !c0iun",

9



P(,'$& >#*$ !$" -i/"i *un' c!!c'"i*'ici *!u c&/)"'"n0" di*'inc'i1" )" c!" !c"!*'!

$" )&*"d2 $! un ni1"$ *u)"i& .n c&/)!!0i" cu !$'" -i/"# .nd"&*"(i c&ncu"n'"# c""! c" .i

!*i7u2 un !nu/i' !1!n'! .n -!0! $&,

> "=i*'"n'! unui in1"n'! i7u&* !$ )"*&n!$u$ui "=i*'"n'<

> )&*i(i$i'!'"! d"u$!ii un& cu*ui d" -&/!" #"c!$i-ic!" *!u )&$ic!$i-ic!" )" )$!n in'"n<> "=i*'"n'! un& n&/!'i1" d" 'i/) *i )"*&n!$:

> "=i*'"n'! un& *!$!i!'i )"&cu)!'i d" i/(un!'!'i" c&n'inu! )" )$!n )&-"*i&n!$<

> "=i*'"n'! unui )!c;"' *u(*'!n'i!$ d" "c&/)"n*" indi"c'":

>"=i*'"n'! unui *i*'"/ d" /!n!7"/"n' !$ c!$i'!'ii n"c"'i-ic!' inc!,

P"n'u c"*'""! "-ici"n'"i /uncii *i "duc""! c;"$'ui"$i$& $"7!'" d" c&n'!(i$i'!'"! *!$!ii$&

*>! "cu* $! in'&duc""! in uni'!'" ! c&n'!(i$i'!'ii c&/)u'"i+!'",

Ac"!*'! ")"+in'! & *"i" d" !1!n'!" c!: )"ci+i! inc&/)!!(i$ d" /!" ! c!$cu$"$& #c!" ind&/"niu$ *!$!ii$& *un' c&/)$"=" #"duc!ndu>*" !*'-"$ )&*i(i$i'!'"! d" "&!"<1i'"+! d" c!$cu$

n"' *u)"i&!! )"$uc!ii /!nu!$" ! in-&/!'ii$&#c!)!ci'!'" /!" d" *'&c!" ! in-&/!'ii$& *i

d" "7!*i" !)id! ! d!'"$& *'&c!'" c!" )&' &-"i in-&/!'ii$" *&$ici'!'" in'>un 'i/) *cu',

P(,'$& )&%- !$" -i/"i *un' c!!c'"i*'ici !$" !c"*'"i! c!" ii d"'"/in! un ni1"$ d"

)"-&/!n'" in-"i& -!'! d" -i/"$" c&ncu"n'":

>$i/i'!i$" d" c&/)"'"n'! )"n'u c&/)!'i/"n'u$ R"*u*" U/!n" *i c&nduc""! *&ci"'!'ii in

!c'i1i'!'"! d" !n7!!"<

>$i)*! unui )"*&n!$ *)"ci!$i+!' )"n'u "cu'!" *i *"$"c'i"<

>-&/!$i*/ in d"*-!*u!"! !c'i1i'!'ii d" "1!$u!" ! )"*&n!$u$ui<

>n"i/)$ic!"! c&nduc!'&i$& $&cui$& d" /unc! in !c'i1i'!'"! d" in'"7!" ! n&i$& !n7!!'i<

>nu *" "!$i+"!+! c&nc&d!n'! in'" )&*' *i )"*&!n!<

>nu "=i*'! c&"$!'i" in'" &(i"c'i1"$" &7!ni+!'i"i *i )&c"*u$ d" !*i7u!" cu )"*&n!$ )"n'u

!'in7""! !c"*'&!<

>-&$&*i"! )"$"7"ii c! /"'&d! d" in*'ui"<

>*u(i"c'i1i*/ in !)"ci""! )"7!'iii cu*!n'i$&<

>un *i*'"/ d" *!$!i+!" n""c;i'!(i$#n"*'i/u$!'i1,

Sc;i/(!"! '"(ui" *2 .nc"!)2 cu *c;i/(!"! /"n'!$i'20ii# *" *'!(i$"*c "7u$i %i

!c"*'"! &($i7!'&iu *2 -i" "*)"c'!'"39,

39

I#, B('(*# Di!7n&*'ic Ec&n&/ic&>Fin!nci!# Edi'u! C!'"! TM

Uni1"*i'!2# Bucu"%'i#966?#

3



Ac"!*'2 !n!$i+2 "1id"n0i!+2 n"1&i! d" *c;i/(!" .n d&/"niu$ "*u*"$& u/!n" .n 1"d""!

!*i7u2ii )"-&/!n0"i uni'20ii )in 1!$&i-ic!"! *u)"i&!2 %i -uc'i-ic!"! idic!'2 !

)&'"n0i!$u$ui "*u*"$&,

BIBLIORAFIE

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S#'+%&1!. L/% ,*. " J 200 C#(& M(,'++

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