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HOTARARE Nr

HOTARARE   Nr. 71 din 24 februarie 1994

cu privire la majorarea fondului de salarii pentru care nu se plateste impozit suplimentar ca urmare a sporirii eficientei economice a activitatii desfasurate pentru societatile comerciale cu capital majoritar de stat si regiile autonome

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 60 din  8 martie 1994


SmartCity3


    In baza prevederilor art. 4 din Ordonanta Guvernului nr. 13/1994,

    Guvernul Romaniei hotaraste:

    Art. 1
    Fondul de salarii pentru care nu se plateste impozit suplimentar, stabilit in conformitate cu prevederile art. 1-3 din Ordonanta Guvernului nr. 13/1994, la societatile comerciale cu capital majoritar de stat si regiile autonome la care salariile se stabilesc prin negociere, se majoreaza in situatia in care prin activitatea desfasurata se realizeaza o sporire a eficientei economice.
    Art. 2
    (1) Indicatorii de eficienta economica sunt profitul aferent productiei-marfa sau prestarilor de servicii, facturate, la 1.000 lei fond salarii sau productivitatea muncii stabilita in unitati fizice.
    (2) Indicatorul productivitatea muncii calculata in unitati fizice, precum si alti indicatori de eficienta economica specifici ce pot fi utilizati la regiile autonome, care prin bugetul de venituri si cheltuieli nu sunt prevazute cu profit, se vor stabili prin hotarare a Guvernului.
    Art. 3
    (1) Indicatorul privind profitul aferent productiei-marfa sau prestarilor de servicii, facturate, este cel raportat in formularul "Rezultatele financiare, obligatiile fiscale si alte elemente patrimoniale".
    (2) In cazul regiilor autonome, la profitul aferent productiei-marfa sau prestarilor de servicii, facturate, se adauga fondul de dezvoltare constituit din venituri conform legii, atat pentru perioada curenta cat si pentru perioada corespunzatoare a anului anterior.
    (3) Fondul de salarii realizat, care se ia in calcul pentru determinarea indicatorului profit aferent productiei-marfa sau prestarilor de servicii, facturate, la 1.000 lei fond salarii cuprinde drepturile care se suporta din fondul de salarii, drepturi pentru care se aplica prevederile Ordonantei Guvernului nr. 13/1994 si care sunt prevazute in anexa care face parte integranta din prezenta hotarare.
    Art. 4
    (1) Majorarea fondului de salarii pentru care nu se plateste impozit suplimentar in conditiile prevazute la art. 1 se face pe baza cresterii eficientei realizate, cumulat de la inceputul anului, comparativ cu aceeasi perioada a anului anterior.
    (2) La stabilirea nivelului indicatorului profit aferent productiei-marfa sau prestarilor de servicii, facturate, la 1.000 lei fond salarii, pentru anul 1993, ca baza de comparatie a realizarilor din anul 1994, profitul se corecteaza in plus cu fondul de salarii pentru care s-a calculat impozitul suplimentar potrivit Ordonantei Guvernului nr. 1/1993 si, dupa caz, in minus, cu suma reprezentand majorarea fondului de salarii in raport cu cresterea eficientei economice in anul 1993 si de care nu s-a beneficiat la majorarea efectiva a salariilor.
    Art. 5
    Suma cu care se poate majora fondul de salarii rezultata din cresterea eficientei economice nu poate fi mai mare decat jumatate din cresterea valorica a profitului aferent productiei-marfa sau prestarilor de servicii, facturate, realizata suplimentar.
    Art. 6
    In situatia in care fondul de salarii consumat depaseste fondul de salarii determinat in conditiile art. 7 din Ordonanta Guvernului nr. 13/1994, se sisteaza amanarea la plata a impozitului suplimentar, acesta urmand sa fie calculat si virat la bugetul de stat in termenul prevazut de ordonanta, pentru toata depasirea fondului de salarii inregistrata pana la data respectiva.
    Art. 7
    La unitatile infiintate in cursul anului 1994, ca urmare a divizarii, eficienta economica se determina pe baza indicatorilor proprii stabiliti potrivit protocolului incheiat la impartirea patrimoniului, atat pentru perioada curenta, cat si pentru perioada de referinta.
    Art. 8
    La aplicarea prevederilor prezentei hotarari, Ministerul Muncii si Protectiei Sociale si Ministerul Finantelor pot emite norme metodologice.

                PRIM-MINISTRU
               NICOLAE VACAROIU

                       Contrasemneaza:
                       Ministru de stat,
                       ministrul muncii si
                       protectiei sociale,
                       Dan Mircea Popescu

                       Ministru de stat,
                       ministrul finantelor,
                       Florin Georgescu

    ANEXA 1

                       DREPTURILE
care se suporta din fondul de salarii pentru care se aplica prevederile Ordonantei Guvernului nr. 13/11994

    1. Sumele care se acorda in mod direct pentru munca efectiv depusa de catre fiecare salariat:
    a) salariul de baza corespunzator timpului efectiv lucrat in cazul formei de salarizare in regie sau castigul realizat in cazul aplicarii altor forme de salarizare;
    b) sporuri si indemnizatii acordate sub forma de procent din salariul sau in sume fixe;
    c) premiile acordate salariatilor sub diverse forme*).
    2. Alte sume acordate in baza unor acte normative sau a contractelor colective de munca pentru activitatea desfasurata:
    a) drepturile acordate salariatilor in natura*), potrivit prevederile din contractele colective de munca, care se transforma in bani potrivit modului de evaluarea stabilit prin Legea nr. 32/1991, republicata in temeiul art. II din Legea nr. 35 din 15 iunie 1993;
    b) sumele acordate salariatilor in diferite ocazii, sub forma de ajutoare banesti sau pentru compensarea unor cheltuieli, conform prevederilor contractelor colective de munca;
    c) indemnizatia pentru concediu de odihna stabilita in conformitate cu
prevederile Legii nr. 6/1992 privind concediul de odihna si alte concedii ale salariatilor, inclusiv drepturile banesti acordate in baza contractelor colective de munca cu ocazia plecarii in concediu de odihna;
    d) indemnizatiile pentru concediile medicale, precum si celelalte drepturi ce se suporta de catre societatile comerciale cu capital majoritar de stat si regiile autonome, in baza prevederilor Legii nr. 49/1992 pentru modificarea si completarea unor reglementari din legislatia de asigurari sociale si a contractelor colective de munca;
    e) ajutoarele care se acorda salariatilor in baza prevederilor contractelor colective de munca pe perioada concediului primit pentru sustinerea examenului de absolvire a unor forme de invatamant;
    f) drepturile acordate salariatilor pentru zilele libere de care acestia beneficiaza in cazul unor evenimente familiale deosebite, potrivit prevederilor Legii nr. 6/1992 privind concediul de odihna si alte concedii ale salariatilor, precum si pentru zilele festive si de sarbatoare sau pentru alte zile libere acordate, conform contractelor colective de munca:
    g) indemnizatiile care se acorda salariatilor cu ocazia iesirii la pensie, desfacerii contractului de munca, in situatia transferarii, instalarii la post sau detasarii, potrivit prevederilor contractelor colective de munca;
    h) drepturile care se acorda salariatilor pe perioada intreruperii lucrului din cauze ce nu sunt imputabile acestora, potrivit prevederilor contractelor colective de munca;
    i) sumele ce se acorda salariatilor pe perioada scoaterii din productie pentru desfasurarea unor activitati cu caracter obstesc, reglementate prin acte normative sau prin contractele colective de munca;
    j) sumele corespunzatoare reducerii programului normal de lucru pentru mamele care au copii in varsta de pana la un an, sumele acordate pentru cei carora li se desface contractul de munca in vederea cautarii unui nou loc de munca, precum si pentru pauzele de masa si odihna platite, conform prevederilor contractuale colective de munca;
    k) drepturile acordate persoanelor fizice reprezentand contravaloarea manoperei pentru realizarea unor lucrari sau pentru desfasurarea unor activitati pe baza de contract civil;
    l) alte drepturi acordate personalului, similare cu cele de mai sus.
--------------
    Fac exceptie si nu se cuprind in fondul de salarii pentru care se aplica prevederile Ordonantei Guvernului nr. 13/1994:
    *) sumele platite din fondul de participare la profit, determinate potrivit legii, care se acorda dupa aprobarea bilantului contabil anual;
    *) drepturile in natura si ajutoarele banesti, care se acorda in baza unor acte normative.

                                              


SmartCity5

COMENTARII la Hotărârea 71/1994

Momentan nu exista niciun comentariu la Hotărârea 71 din 1994
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ANONIM a comentat Legea 243 2021
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ANONIM a comentat Decretul 1231 2021
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ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
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ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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