PwC by your side 24/7: The Forecasted Average Monthly Salary for 2017

PwC by your side 24/7: The Forecasted Average Monthly Salary for 2017

• 11.11.2016

Guvernul Republicii Moldova a aprobat cuantumul salariului mediu lunar pe economie prognozat pentru anul 2017, în mărime de 5.300 lei.

Acest indicator urmează a fi utilizat la efectuarea mai multor calcule, cum ar fi:

• calculul bazei anuale maxime a contribuției individuale de asigurări sociale de stat obligatorii (i.e. 5 x salariul mediu lunar prognozat pe economie x 12 sau x numărul de luni în care persoana a înregistrat venit asigurat);
• calculul contribuțiilor de asigurări sociale de stat obligatorii de către companiile a căror activitate de bază este realizarea de programe, pentru asigurarea socială a angajaților care întrunesc condițiile specificate în legislație;
• calculul indemnizațiilor pentru incapacitate temporară de muncă;
• determinarea dreptului de deducere a cheltuielilor pentru hrana organizată a angajaților, conform prevederilor stabilite în legislatie (i.e. doar dacă salariul mediu lunar brut a angajaților este egal sau depășește 75% din cuantumul salariului mediu lunar pe economie prognozat pentru fiecare an);
• determinarea mărimii ajutorului material în expresie bănească sau naturală (acordat pe parcursul anului de către angajator angajatului sau fostului angajat la locul de muncă de bază) din care nu se calculează contribuții de asigurări sociale de stat obligatorii, datorate de angajator și angajat.
 
[Sursa: Hotarirea Guvernului nr. 1233 din 9 noiembrie 2016 privind aprobarea cuantumului salariului mediu lunar pe economie, prognozat pentru anul 2017, Monitorul Oficial nr. 388-398 (5821 - 5831) din 11 noiembrie 2016]

Vă stăm la dispoziție cu informații suplimentare privind subiectele de mai sus sau orice alte probleme de interes pentru dumneavoastră.

Cu consideratie,
PwC Moldova

The forecasted average monthly salary index of MDL 5,300 has been approved by the Government for 2017.

This index should be used for applicable purposes in accordance with the law, for example:

• Calculation of maximum annual base for individual social security contributions (i.e. 5 x monthly average of forecast salary x 12 or x number of months in which the person has registered insured income);
• Calculation of social security contributions due by companies whose core business is software development for employees who meet the requirements established by law;
• Calculation of temporary work incapacity allowances;
• Determining employee meal expenses deduction right based on the legal provisions (i.e. only if the respective employee’s monthly average gross salary equals or exceeds 75% of the forecasted average monthly salary);
• Determining the material aid expressed in monetary or non-monetary terms (granted during the year by an employer to its current or former employees at the principal work place) for which no employer and employee social security contributions are calculated.

[Source: Government Decision no. 1233 dated 9 November 2016 on approval of the forecasted average monthly salary per economy for 2017, Monitorul Oficial no. 388-398 (5821 - 5831) dated 11 November 2016]
Should you need additional information on this matter or any other issues of interest to you, please contact us.

Yours faithfully
PwC Moldova
 

PricewaterhouseCoopers (PwC) Moldova

PwC helps organisations and individuals create the value they’re looking for. We’re a network of firms in 157 countries with more than 208,000 people who are committed to delivering quality in assurance, tax and advisory services. This network structure provides PwC member firms with the flexibility to operate simultaneously as local businesses, but also on a global scale, creating a platform through which member firms share knowledge, skills and resources and delivery services of consistently high quality to international and local clients. PwC started operations in Moldova in 1996. It has continuously expanded the scope of its services and currently offers a full range of professional services to both international and Moldovan enterprises. Overseen by 16 partners and employing over 600 specialists and support staff, PwC operates in Romania and Moldova from a network of four offices in Bucharest, Timisoara, Cluj-Napoca, Constanta and Chisinau.