PwC Moldova: Average Monthly Salary Forecast for 2018

PwC Moldova: Average Monthly Salary Forecast for 2018

• 24.01.2018

PwC Moldova would like to inform you that a forecasted average monthly salary index of MDL 6,150 has been approved by the Government for 2018.

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

• Calculation of social security contributions due by employers whose core business is software development, for employees who meet the legal requirements provided by art. 24 al. (21) of Law no. 1164/1997 for implementation Titles I and II of the Tax Code;
• Determining the minimum amount of single tax due by IT park residents on a monthly basis per employee, as well as determining the monthly insured income of IT park resident employees;
• Calculation of sick leave allowances;
• Determining the deduction applicable for employee meal expenses in accordance with legal provisions (i.e. only if the monthly average gross salary per employee is at least 75% of the forecast average monthly salary);
• Determining the aid in cash or in kind (granted during the year by employers to current or former employees at the principal workplace) in respect of which no employer and employee social security contributions are levied;
• Determining the material aid granted by trade unions which represent non-taxable income from the personal income tax perspective.

[Source: Government Decision regarding the amendment of Government Decision no. 54 dated 17 January 2018, Official Monitor no. 18-26 (6413-6421) dated 19 January 2018]

Should you need additional information on this matter or any other issues of interest to you, please contact us.

Best regards
PwC Moldova

PwC Moldova va informeaza ca Guvernul Republicii Moldova a aprobat cuantumul salariului mediu lunar pe economie prognozat pentru anul 2018, si anume 6150 MDL.

Acest indicator va fi utilizat la efectuarea mai multor calcule, de exemplu:

• calculul contributiilor de asigurari sociale de stat obligatorii, de catre companiile a caror activitate de baza este realizarea de programe, pentru asigurarea sociala a angajatilor care intrunesc conditiile prevazute la art. 24 alin. (21) din Legea nr.1164/1997 pentru punerea în aplicare a titlurilor I şi II ale Codului fiscal;
• determinarea sumei minime a impozitului unic datorat de rezidentii parcurilor IT lunar per angajat, precum si determinarea venitului lunar asigurat al angajatilor rezidentilor parcurilor IT;
• calculul indemnizatiilor pentru incapacitate temporara de munca;
• determinarea dreptului de deducere a cheltuielilor pentru hrana organizata a angajatilor, conform prevederilor din legislatie (doar daca salariul mediu lunar brut pe angajat este cel putin egal cu 75% din salariul mediu lunar pe economie prognozat pentru fiecare an);
• determinarea cuantumului ajutorului material in bani sau in natura (acordat pe parcursul anului de catre angajatori angajatilor sau fostilor angajati la locul de munca de baza) pentru care nu se calculeaza contributii de asigurari sociale de stat obligatorii, datorate de angajator si angajat;
• determinarea cuantumului ajutorului material acordat de sindicate, care reprezinta venit neimpozabil din perspectiva impozitului pe venit.

[Sursa: Hotararea Guvernului cu privire la modificarea Hotararii Guvernului nr. 54 din 17 ianuarie 2018, Monitorul Oficial nr. 18-26 (6413 - 6421) din 19 ianuarie 2018]

Va stam la dispozitie cu informatii suplimentare privind subiectele de mai sus sau orice alte probleme de interes pentru dumneavoastra.

Cu cele mai bune urari,
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.