Munich Personal RePEc Archive

Fiscal and Accounting Aspects Concerning Social Liabilities

Paliu-Popa, Lucia (2008): Fiscal and Accounting Aspects Concerning Social Liabilities. Published in: Economy Magazine-Studies, Researches, Analysis and Synthesis No. 1 (17 March 2008): pp. 124-127.


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Considering that both financial units and their employees contribute to establishing some funds of national importance for the social security, the purpose of this paper is to make a presentation of the contributions paid by employees and employers in 2007 and 2008, specifying the corresponding quotas and their evolution, as well as how they are pointed out in accounting.

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