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Delegare salariati in strainatate. Documente contabile justificative

valabil la 29 Mar 2013
Constanta Popa Raspuns oferit de
Constanta Popa

Expert contabil, auditor financiar

Intrebare: O societate cu capital romanesc presteaza servicii constand in lucrari de constructii a cladirilor pentru o societate din Belgia. Dorim model de delegatii pentru slariati si cum trebuiesc completate si daca trebuie emise si dispozitii de plata pentru sumele din delegatii catre salariati.

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 6920

Raspuns: Deoarece salariatii urmeaza a-si desfasura activitatea in strainatate este obligatoriu ca in contractul individual de munca al salariatilor sa existe prevederi referitoare la durata perioadei de munca ce urmeaza sa fie prestata in strainatate, moneda in care vor fi platite drepturile salariale, precum si modalitatile de plata, prestatiile in bani si/sau in natura aferente desfasurarii activitatii in strainatate conform art. 18 alin. 1 si 2 din Codul muncii (prevederile pot fi de ordin general, spre exemplu: din dispozitia angajatorului salariatul isi poate desfasura activitatea si in alt stat membru UE pe o perioada ce nu poate depasi ... luni; in aceasta perioada salariatul beneficiaza de un salariu … si o indemnizatie de …., platibile in euro). De asemenea, salariatului i se vor aduce la cunostinta, in timp util, si celelalte informatii prevazute la art. 18 alin. 1 din Codul muncii.

Avand in vedere prevederile art. 41-43 din Codul muncii, modificarea unilaterala a locului muncii de catre angajator prin delegare reprezinta o modificare unilaterala a contractului individual de munca. Aceasta modificare poate fi realizata printr-o decizie de delegare emisa de angajator si care este adusa la cunostinta salariatului. Decizia de delegare va cuprinde: datele de identificare ale angajatorului, data emiterii si numarul intern al deciziei, persoana indreptatita sa emita decizia si temeiul emiterii (spre exemplu, subsemnatul ... in calitate de administrator al ... avand in vedere referatul directorului executiv nr. ... in temeiul art. 43 din Codul muncii DECID), persoana delegata cu datele ei de identificare (nume, prenume, functie), perioada delegarii si locul de munca unde se face delegarea, drepturile cuvenite salariatului pe perioada delegarii, persoanele la care se aduce la cunostinta decizia, alte informatii, semnatura si stampila societatii.

Din punct de vedere contabil delegarea temporara se bazeaza pe formularele contabile Ordin de deplasare (delegatie - Cod 14-5-4) si Decont de cheltuieli (pentru deplasari externe – Cod 14-5-5).

Modelele si normele specifice de intocmire si utilizare a acestor formulare sunt cele prevazute in anexele la OMEF 3512/2008 privind documentele financiar-contabile. Potrivit art. 2 alin. 2 din OMEF 3512/2008 privind documentele financiar-contabile modelele acestor documente sunt adaptabile din punctul de vedere al formatului, in functie de necesitati, cu obligatia respectarii continutului minimal al fiecarui tip de formular in parte.

Formularul Dispozitie de plata/incasare catre casierie (Cod 14-4-4) cu rol de dispozitie de plata se utilizeaza in situatia in care la plecarea in delegatie salariatii primesc sumele de bani necesare (deci sume in avans pentru cheltuielile pe perioada delegarii), pe care ulterior, la sosire, le vor justifica cu ajutorul ordinelor de deplasare si deconturilor de cheltuieli. Diferentele de bani de restituit sau de primit in raport depuse sau primite la/de la casierie se justifica tot cu ajutorul acestui formular cu rol de dispozitie de incasare sau de plata, dupa caz.
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de Rodica Mantescu valabil la 05 Sep 2022
Intrebare: O societate efectueaza lucrari de contructii in baza unui contract de subantrepriza pe un santier din Ungaria pentru o alta societate din Romania. Mentionam ca atat societatea beneficiara, cat si cea prestatoare, sunt societati din Romania, dar ambele au obtinut CIF in Ungaria pentru acest proiect.Ce obligatii avem din punctul de vedere al taxelor? Se considera detasare? Este nevoie de ...
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06Dec2021

Declaratia 406. Elemente obligatorii

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Obligativitate cont IBAN clienti. Raportare SAF-T

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Schimbare forma juridica asociat unic strain din SA in SRL

de Elena Ionescu valabil la 17 Iul 2021
Intrebare: Societatea noastra, persoana juridica in Roamania, are un asociat unic persoana juridica, societate pe actiuni in stat UE. In acest moment asociatul unic doreste sa-si schimbe regimul juridic in tara de rezidenta din societate pe actiuni in societate cu raspundere limitata.Ce consecinte fiscale sau juridice ar putea avea in Romania pentru compania noastra aceasta modificare?
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Posibilitatea de a efectua plata in contul altei persoane

de Diana Popescu valabil la 15 Iun 2021
Intrebare: Am primit o solicitare din partea unui furnizor de a achita contravaloarea facturii intr-un cont indicat de catre acesta. Acest cont nu este al societatii care a emis factura, ci al unei persoane fizice. In Codul civil este prevazuta posibilitatea efectuarii de plati in contul indicat de catre creditor, iar din punct de vedere al Codului fiscal nu am gasit precizari.
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ianuarie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
1954
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2041
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2046
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2049
2050
DLMMJVS
29
30
31
1
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11
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