Taxation for Individual Part-Time Contracts

Taxation for Individual Part-Time Contracts

This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security a...

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Bibliographic Details
Main Author: Bogdan Cosmin GOMOI
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-02-01
Series:CECCAR Business Review
Subjects:
part-time contract
income tax
cas
cass
labour code
tax code
Online Access: https://www.ceccarbusinessreview.ro/taxation-for-individual-part-time-contracts-a6d/download-PDF/

Internet

https://www.ceccarbusinessreview.ro/taxation-for-individual-part-time-contracts-a6d/download-PDF/

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