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ORDIN Nr

ORDIN   Nr. 82 din 30 aprilie 1997

pentru aprobarea Instructiunilor privind calculul si varsarea contributiei agentilor economici la Fondul de risc si accident, precum si utilizarea acestuia

ACT EMIS DE: SECRETARIATUL DE STAT PENTRU HANDICAPATI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 93 din 19 mai 1997


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    Avand in vedere Hotararea Guvernului nr. 1.100/1990 privind infiintarea Secretariatului de Stat pentru Handicapati; Hotararea Guvernului nr. 1.161/1990 privind atributiile, organizarea si functionarea Secretariatului de Stat pentru Handicapati; Legea nr. 53/1992 privind protectia speciala a persoanelor handicapate; Legea nr. 57/1992 privind incadrarea in munca a persoanelor handicapate; Legea nr. 73/1996 pentru aprobarea Ordonantei Guvernului nr. 70/1994 privind impozitul pe profit,

    secretarul de stat emite urmatorul ordin:

    Art. 1
    Pe data prezentului ordin se aproba Instructiunile privind calculul si varsarea contributiei agentilor economici la Fondul de risc si accident, precum si utilizarea acestuia, si se dispune publicarea lui in Monitorul Oficial al Romaniei.
    Art. 2
    Directia organizare, personal, salarizare si Directia Fond de risc si accident vor asigura aducerea la indeplinire a prevederilor prezentului ordin.

                   Secretariatul de Stat
                   pentru Handicapati,
                   dr. Gabriela Popescu,
                   secretar de stat


                        INSTRUCTIUNI
privind calculul si varsarea contributiei agentilor economici la Fondul de risc si accident, precum si utilizarea acestuia

    A. Calculul si varsarea contributiei la Fondul de risc si accident

    1. In baza prevederilor art. 13 lit. a) din Legea nr. 53/1992, agentii economici (regii autonome, societati comerciale, organizatii cooperatiste, organizatii economice straine cu sediul in Romania, reprezentantele din Romania ale societatilor straine care angajeaza personal roman si persoanele fizice care utilizeaza munca salariata) au obligatia ca, incepand cu data de 1 ianuarie 1997, conform pct. 59 din art. I al Legii nr. 73/1996 sa verse la Fondul de risc si accident o cota de 1% aplicata asupra fondului de salarii realizat lunar (potrivit prevederilor Legii contabilitatii nr. 82/1991, 1% se aplica la fondul de salarii contabilizat in contul 421 "Decontari cu salariatii").
    2. Persoanele juridice mentionate mai sus vireaza sumele calculate si datorate Fondului de risc si accident, astfel:
    - in contul 30.05 "Disponibil din Fondul de risc si accident", deschis la Trezoreria statului pe seama inspectoratelor de stat pentru handicapati teritoriale;
    - in municipiul Bucuresti si in judetul Ilfov, unde nu functioneaza trezorerie a statului, sumele se varsa in contul 64.11, deschis la Sucursala municipiului Bucuresti a Bancii Romane pentru Dezvoltare - S.A. pe seama Inspectoratului de Stat pentru Handicapati al Municipiului Bucuresti sau al judetului Ilfov, dupa caz.
    Sumele se varsa lunar, o data cu plata contributiei pentru asigurari sociale. In conturile mentionate se inregistreaza si varsaminte lunare ale persoanelor juridice pentru sumele aferente numarului de persoane handicapate neincadrate, potrivit art. 10 din Legea nr. 57/1992. Extrasele de cont impreuna cu documentele justificative se vor preda delegatilor titularilor de cont. In cazul virarii cu intarziere a sumelor restante Fondului de risc si accident, se aplica majorarile de intarziere la nivelul celor aplicate pentru veniturile bugetare.
    In contabilitatea agentilor economici, cota de 1% aplicata asupra fondului de salarii realizat si virata la Fondul de risc si accident, precum si varsamintele lunare prevazute la art. 10 din Legea nr. 57/1992 se inregistreaza in creditul contului 447 "Fonduri speciale, taxe si varsaminte asimilate" (analitic distinct) prin debitul contului 635 "Cheltuieli cu alte impozite, taxe si varsaminte asimilate".

    B. Gestionarea Fondului de risc si accident de catre Secretariatul de Stat pentru Handicapati

    1. Fondul de risc si accident se constituie la nivelul Secretariatului de Stat pentru Handicapati, in care scop se procedeaza astfel: Inspectoratele de stat pentru handicapati teritoriale au obligatia de a vira lunar, pana la data de 25, soldul contului 30.05, deschis la trezoreriile statului, si al contului 64.11, deschis la Sucursala municipiului Bucuresti a Bancii Romane pentru Dezvoltare - S.A., in contul 64.11.58.59.00.00.6, deschis la centrala Bancii Romane pentru Dezvoltare - S.A. pe seama Secretariatului de Stat pentru Handicapati.
    2. Cheltuielile Fondului de risc si accident, atat la nivelul Secretariatului de Stat pentru Handicapati, cat si al inspectoratelor de stat pentru handicapati teritoriale, se efectueaza pe baza bugetului de venituri si cheltuieli aprobat in acest scop.
    Bugetele de venituri si cheltuieli ale inspectoratelor de stat pentru handicapati teritoriale se aproba de catre Secretariatul de Stat pentru Handicapati, in structura clasificatiei bugetare, inclusiv cu repartizarea pe trimestre.
    Prevederile referitoare la cheltuielile repartizate pe trimestre reprezinta limite maxime de cheltuieli, care nu pot fi depasite.
    Inspectoratele de stat pentru handicapati teritoriale, ale caror conducatori indeplinesc atributiile de ordonatori de credite tertiari, raspund de:
    - angajarea cheltuielilor in limita prevederilor aprobate in buget la nivel capitol, subcapitol, articole si alineate;
    - efectuarea cheltuielilor pe baza de documente legale, actiuni strict necesare si spontane.
    Cheltuielile se efectueaza pe raspunderea ordonatorilor de credite si cu viza de control financiar preventiv al contabilului-sef.
    3. In vederea efectuarii cheltuielilor, inspectoratele de stat pentru handicapati teritoriale solicita lunar, pana in ziua de 20 in luna in curs pentru luna urmatoare, pe baza de cereri fundamentate, sumele necesare pentru cheltuieli in luna respectiva.
    Dupa verificare si analiza, Secretariatul de Stat pentru Handicapati vireaza inspectoratelor de stat pentru handicapati teritoriale sume pentru efectuarea cheltuielilor, astfel:
    - in contul 50.31 "Disponibil pentru efectuarea cheltuielilor din Fondul de risc si accident", deschis la Trezoreria statului;
    - in contul 64.85 "Disponibil pentru efectuarea cheltuielilor din Fondul de risc si accident", deschis la Sucursala municipiului Bucuresti a Bancii Romane pentru Dezvoltare - S.A.
    4. In contabilitatea Secretariatului de Stat pentru Handicapati, sumele incasate se evidentiaza distinct cu ajutorul conturilor 145 "Disponibil din Fondul de risc si accident pentru protectia persoanelor handicapate", 345 "Fondul de risc si accident pentru protectia speciala a persoanelor handicapate", 445 "Cheltuieli din Fondul de risc si accident pentru protectia speciala a persoanelor handicapate".
    Pentru efectuarea platilor drepturilor si facilitatilor acordate in conformitate cu prevederile Legii nr. 53/1992, se va deschide un cont de cheltuieli pe seama inspectoratelor de stat pentru handicapati teritoriale.
    La finele anului, conturile de cheltuieli se inchid prin inregistrarea 345=445.
    Totodata, Secretariatul de Stat pentru Handicapati intocmeste contul de executie al Fondului de risc si accident, in care se cuprind veniturile si cheltuielile pe structura prevazuta in anexa (model 15/B).
    Bilantul contabil si contul de executie al Fondului de risc si accident se depun trimestrial la Ministerul Finantelor.
    5. Inspectoratele de stat pentru handicapati teritoriale si al municipiului Bucuresti vor analiza lunar modul de indeplinire a obligatiilor agentilor economici catre Fondul de risc si accident si vor dispune masurile necesare cu privire la varsarea sumelor datorate potrivit legii.
    Organele fiscale, cu ocazia verificarii activitatii agentilor economici, vor urmari modul de determinare a sumelor datorate potrivit legii si respectarea termenului de virare in momentul prezentarii documentelor de plata.



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COMENTARII la Ordinul 82/1997

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ANONIM a comentat Ordin 12 2006
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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
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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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ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY 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.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 you can reach him via: dromokpo@gmail.com 
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