Retribuirea muncii zilierilor: aspecte juridice, contabile şi fiscale

Abstract

As the main branch of the national economy, agriculture, along with other areas, in time carries out many reforms. Thus, when creating small and medium-sized enterprises, agricultural entrepreneurs no longer need the main workers for seasonal agricultural work (planting seedlings, cutting down trees and vines, hoeing, harvesting of fruits, vegetables and grapes, etc.), which are costly to pay compared to their modest budget. In faith cases, workers are involved in these jobs, and they are paid daily.These amounts are provided from illegal sources and are not taxed either by the employer or the employee, which is contrary to article 71474 (1) of the Labor Code of the Republic of Moldova. In this context, the study contains the legal, accounting and tax aspects of remuneration for work day-laborers.