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Abstract
The Influence of Accounting and Tax Report in the Accounting Procedures Regarding the Posted Workers the Case of a Romanian Company from Construction Fields
Highlights
In the case of European posting, the wage cost consists of direct costs, a category which includes: the remuneration of directly productive workers calculated for the work performed and which can be identified by work, services provided, etc. or per diem as well as the related contributions to the state budget
The decrease observed in April is justified by the fact that, in this month, the Easter holidays are celebrated, the employees are no longer postedand their employment contract is suspended. The effect of this accounting procedure consists in decreasing the expenses with the postedworkers and of the taxes and fees related to the salary
In order for accounting procedures related to the mobility of human resources to be carried out efficiently, the company has developed a series of accounting and fiscal policies, obviously influenced by the accounting-tax relationship, as can be seen from the accounting and fiscal information provided by entity, at our disposal
Summary
In the case of European posting, the wage cost consists of direct costs (remuneration), a category which includes: the remuneration of directly productive workers (construction workers or drivers, for example) calculated for the work performed and which can be identified by work, services provided, etc. (gross salary, bonuses for special working conditions, etc.) or per diem as well as the related contributions to the state budget. For example, costs with posting of workers usually consist of: the employment wage (which may be equal to or higher than the minimum gross wage per economy) and the daily allowance; in the construction sector, the posting of human resources, from the point of view of the structure of costs specific, is represented by: employment salary, daily allowance, meals and/or accommodation costs All these salary costs generate, in turn, the size of the tax burden that the employer has to bear.
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