1. Withdrawal of 1900 LEI for the advance payment of the salaries.

581=5121
1900
5311= 581
1900
Cash= Bank Account

1900

2. The advace payment of salaries is paid according to the list( lista avans chenzinal)
425=5311 5248.52
Salaries Payable=Cash 5248.52
3.

Recording the net salaries according to the Salaries List( Stat de plata)

641=421 2146.44
Expenses with salaries payable = Salaries Payable 2146.44
Avram Viorel- General Manager- 21 working days, 1 child
Base salary= 1600 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 76.19 lei
Realised Salary= Daily Salaries*no. of working days= 1600 lei
Gross Income= 1600 lei
Contributions
1. social fund = 9% * gross income= 152 lei
2. unemployment fund= 1% * Base Salary= 16 lei
3. health fund= 6.5% * gross income= 104 lei
Net Income= 1328 lei
DP= 350 lei
Income(base of calculation)= Net income DP= 978
Salary Tax= 16% * Income(base of calculation) = 156
Net Salary= Net Income Contributions= 1172 lei
Advanced paid salary= 400
Salary Payable = 772 lei
Ionescu Ion- Bookeeper- 19 working days, 2 days of unpaid vacation, 2 chidren
Base salary= 635 lei
Daily salary= Base Salary/nr of working days= = 30.23 lei
Realised Salary= Daily Salaries*no. of working days= 574.52 lei
Gross Income= 574.52 lei
Contributions
1.social fund = 9% * gross income= 54.57 lei

2. unemployment fund= 1% * Base Salary= 6.35 lei

3. health fund= 6.5% * gross income= 37.34 lei
Net Income= 476.26 lei
DP= 450 lei
Income(base of calculation)=gross income DP= 26.26
Salary Tax= 16% * Income(base of calculation) = 4.20
Net Salary= Net Income Contributions= 472 lei
Advanced paid salary= 200
Salary Payable = 272 lei
Costache Florentin- Commercial Agent- 21 working days, no children
Base salary= 832 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 39.61lei
Realised Salary= Daily Salaries*no. of working days= 832 lei
Commision= 120 lei
Gross Income= Realised Salary + Commision= 952 lei
Contributions
4. social fund = 9% * gross income= 90.44 lei
5. unemployment fund= 1% * Base Salary= 8.32 lei
6. health fund= 6.5% * gross income= 61.11 lei
Net Income= 791.36 lei
DP= 250 lei
Income(base of calculation)= Net income DP= 541.36
Salary Tax= 16% * Income(base of calculation) = 86.61
Net Salary= Net Income Contributions= 705 lei
Advanced paid salary= 300
Salary Payable = 404.75 lei
Popescu Ioana- Supervisor- 21 working days, 1 child , fidelity spor = 10%
Base salary= 520 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 24.76lei
Realised Salary= Daily Salaries*no. of working days= 520 lei
Fidelity spor= 52
Gross Income= 572 lei
Contributions
1.social fund = 9% * gross income= 51.34 lei

2.unemployment fund= 1% * Base Salary= 5.2 lei

3.health fund= 6.5% * gross income= 37.18 lei
Net Income= 475.28 lei
DP= 350 lei
Income(base of calculation)= Net income DP= 125.28
Salary Tax= 16% * Income(base of calculation) = 20.04
Net Salary= Net Income Contributions= 455.24 lei
Advanced paid salary= 250
Salary Payable = 205.24 lei
Dobre Amalia/ Loredana Gheorghe / Marcu Simona / Dumirescu Florea / Pascalopiol George- Commercial
Worker- 21 working days, no children
Base salary= 310 lei
Daily salary= Base Salary/nr of working days= 1600/21 = 14.76 lei
Realised Salary= Daily Salaries*no. of working days= 310 lei
Gross Income= 310 lei
Contributions
7. social fund = 9% * gross income= 27.9 lei
8. unemployment fund= 1% * Base Salary= 3.1 lei
9. health fund= 6.5% * gross income= 20.15 lei
Net Income= 258.85 lei
DP= 250 lei
Income(base of calculation)= Net income DP= 8.85
Salary Tax= 16% * Income(base of calculation) = 1.41
Net Salary= Net Income Contributions= 248.49 lei
Advanced paid salary= 150
Salary Payable = 98.49 lei
4. Recording the retainments from salaries
421= %
425
4313
4314
4372
444
]

3048.50
1900
487.85
340.38
46.37
273.90

Salaries Payable = %
3048.50
Advanced paid salary
1900
Contribution to social fund
487.85
Contribuiton to health fund
340.38
Contribution to unemployment fund 46.37
Salary Tax
273.90
5. Recording the companys contribuitions to
- social fund= 22% * gross income=1143.23
- health fund= 7% * gross income= 363.75
- unemployment fund= 3% * base salaries= 139.11
- security fund= 0.5% * gross salaries= 2.59
- chamber of work = 0.75% * gross salaries = 3.89
6451=4311 1143.23
6453=4313 363.75
6452=4371 139.11
6458=4381 2.59
635=427
3.89
Expenses with contributions to social funds = Companys contributions to social funds 1143.23
Expenses with contributions to health fund = Companys contributions to health funds 363.75
Expenses with contributions to unemployment fund = Companys contributions to unemployment fund
139.11
Expenses with contributions to security funds = Companys contributions to security funds 2.59
Expenses with contributions to chamber of work = Companys contributions to chamber of work 3.89