Impozit pe venit și contribuții sociale obligatorii
Income tax and mandatory social contributions

Summary/Abstract: The material includes questions and answers on sick leave, specific situations in employment law and the tax treatment of certain salary benefits. In order to be eligible for sick leave and related allowances, certain legal conditions must be met. It details some specific situations, such as when an employee works for more than one employer and is temporarily unable to work, or when an employee is also a student. The material also details cases of employees having multiple contracts with one or more employers and other situations in the field of employment relations.

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