No 1 2 3 4 5 6

Name Popescu Ion Marvin Mirela Dobre Cosmina Ion Vasile Creanga Vasile Mitica Ioana Total

Contractual salary 1500 2000 1000 800 3500 5000 13800

Increments Advantages Deductions 134 357 27 86 525 750 1879 195 0 0 260 0 325 780 214 0 0 0 833 0 1048

Gross Salary 1615 2357 1027 1146 3192 6075 15411

CSSC 170 248 108 120 335 638 1618

CHC 89 130 56 63 176 334 848

CUF 8 12 5 6 16 30 77

Personal Deductions 250 150 250 330 0 0

Taxable base 1098 1818 607 627 2665 5073 11888

Salary tax 176 291 97 100 426 812 1902

Net Salary 1173 1677 760 856 2239 4261 10966

Advance Payable Paid Salary 345 300 0 260 0 1325 2230 873 1377 760 656 2239 3011 8916

No Number Absences days - days-1 21 3 2 3 4 21 21 21 0 0 0

Absent Hours 24 0 0 0

Supplementary hours 10 20 3 12

Persons in care 1 2 0 1

Increments 0 0 0 0

Observation Extra Hours Paid With 50% More Extra Hours Paid With 50% More Extra Hours Paid With 50% More Extra Hours Paid With 50% More Senior position bonuses Senior position bonuses

Advantages Cell Phone use, Car use

Sum 150

Child Present Over limit

200

5 6

21 21

5 0

40 0

0 0

2 0

525 750

Car use

250

Company's Contributions The contribution to social security fund The contribution for medical leave and indemnity The contributions to healthcare fund The contribution to unemployment fund The contribution to the guarantee fund for the payment of salary debts The contribution to the national insurance fund for accidents and professional diseases

Quota 20.80% 0.85% 5.20% 0.50% 0.25% 0.15%

Amount 3205 131 801 77 39 23

425 Advances paid to employees

1. Recording the advance payment = 5311 Cash

1450

2.Salaries 641 Expenses with salaries = 421 Employees-salaries payable 15411

3.1. The contribution to social security fund for employees 421 = 4312 Employees-salaries Employeescontribution payable to social security fund

1618

3.2. The contribution to social security fund on behalf of the company 6451 = 4311 3205 Companycontribution Companycontribution to social security to social security fund 4. The contribution for medical leave and indemnity 6451 = 4311.1 Companycontribution Companycontribution to social security to social security fund 5.1. The contributions to healthcare fund for employees 421 = 4314 Employees-salaries Employeescontribution payable to healthcare

131

848

5.2. The contributions to healthcare fund on behalf of the company 6453 = 4313 801 Companycontribution Companycontribution to healthcare to healthcare 6.1. The contributions to unemployment fund for employees 421 = 4372 Employees-salaries Employeescontribution payable to unemployment fund

77

6.2. The contributions to unemployment fund on behalf of the company 6452 = 4371 77 Companycontribution Companycontribution to unemployment fund to unemployment fund

7. The contribution to the guarantee fund for the payment of salary debts 6452 = 4373 39 Companycontribution Employeescontribution to guarantee fund to guarantee fund 8. The contribution to the national insurance fund for accidents and professional diseases 6451 = 4311.2 23 Companycontribution Companycontribution to social security to social security

9. Salary tax 421 Employees-salaries payable = 444 Tax on salaries 1902