Comparative Analysis of the lowest salary from 2017 to 2018, regarding the contribution rates to be paid by the employee and the employer.

Abstract

In this article the central element is the comparative analysis between the contribution rates what needs to be paid  by the employer and employee for the year 2017 and the same contribution for 2018 .

This analysis is realized on the staff salaries paid from public fonds, published in monitorul oficial nr. 492/ 2.06.2017 and on OUG nr. 90/ 06.12.2017 in relation with fiscal measures – budgetary, the changing of some piece of  legislațion and giving on time these terms. The role of this analysis is to compare the lowest salary in 2017 with the lowest salary in 2018, to evidence the weak and strong points.

The aim/goal of the article is to underline the changes in the payings of the staff from 2017 to 2018 and it can influence the employer as well as the employee. 

KEYWORDS: contribution, salary, analysis, employee, employer.

Classification JEL: M41