THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION
Public institutions of lower secondary education are financed mainly from the public resources allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a destination set out in the budget of each educational unit. The revenue and expenditure budget or o...
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| Language: | English |
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Nicolae Titulescu University
2014-11-01
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| Series: | Global Economic Observer |
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| Online Access: | http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_2/geo_2014_vol2_no2_art_014.pdf |
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| author | NICOLETA CRISTINA MATEI MARIANA GURAU |
| author_facet | NICOLETA CRISTINA MATEI MARIANA GURAU |
| author_sort | NICOLETA CRISTINA MATEI |
| collection | DOAJ |
| description | Public institutions of lower secondary education are financed mainly from the public resources
allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a
destination set out in the budget of each educational unit.
The revenue and expenditure budget or only the expenditure budget of a lower secondary education institution
provides for the maximum amounts to be used for the expenses made throughout a budgetary exercise.
Therefore, reducing the share of social security contributions from your employer by five percentage points
would affect the budget of such institutions as it would lead to a modification of the social insurance
contributions expenses.
In this paper we have described the structure of the current expenditure of a lower secondary education
institution, especially with regard to staff expenses, because they hold the largest share in the total expenditure
constantly incurred by the units concerned and are affected by the social security rate change. We have also
presented the theoretical aspects related to the staff expenses, the budgetary execution phases that staff
expenses must cover, the accounting treatment of costs of employers' social insurance contributions, the
recognition of employers’ expenses for the social insurance State contributions in the bookkeeping of lower
secondary education institutions, as well as the influence of changes in rates of the social security State
contributions from the employer on the staff expenditure of the institutions mentioned. |
| format | Article |
| id | doaj-art-e3473251e0484c28a24fee6c423a4dab |
| institution | Kabale University |
| issn | 2343-9742 2343-9750 |
| language | English |
| publishDate | 2014-11-01 |
| publisher | Nicolae Titulescu University |
| record_format | Article |
| series | Global Economic Observer |
| spelling | doaj-art-e3473251e0484c28a24fee6c423a4dab2025-08-20T03:40:41ZengNicolae Titulescu UniversityGlobal Economic Observer2343-97422343-97502014-11-0122113120THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATIONNICOLETA CRISTINA MATEI0MARIANA GURAU1Nicolae Titulescu University of BucharestNicolae Titulescu University of BucharestPublic institutions of lower secondary education are financed mainly from the public resources allocated from the local budget. Expenditures incurred from these resources have a maximum limit and a destination set out in the budget of each educational unit. The revenue and expenditure budget or only the expenditure budget of a lower secondary education institution provides for the maximum amounts to be used for the expenses made throughout a budgetary exercise. Therefore, reducing the share of social security contributions from your employer by five percentage points would affect the budget of such institutions as it would lead to a modification of the social insurance contributions expenses. In this paper we have described the structure of the current expenditure of a lower secondary education institution, especially with regard to staff expenses, because they hold the largest share in the total expenditure constantly incurred by the units concerned and are affected by the social security rate change. We have also presented the theoretical aspects related to the staff expenses, the budgetary execution phases that staff expenses must cover, the accounting treatment of costs of employers' social insurance contributions, the recognition of employers’ expenses for the social insurance State contributions in the bookkeeping of lower secondary education institutions, as well as the influence of changes in rates of the social security State contributions from the employer on the staff expenditure of the institutions mentioned.http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_2/geo_2014_vol2_no2_art_014.pdfstaff expendituresocial insurance contributionsthe revenue and expenditure budgetthe local budgetower secondary education institutions |
| spellingShingle | NICOLETA CRISTINA MATEI MARIANA GURAU THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION Global Economic Observer staff expenditure social insurance contributions the revenue and expenditure budget the local budget ower secondary education institutions |
| title | THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION |
| title_full | THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION |
| title_fullStr | THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION |
| title_full_unstemmed | THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION |
| title_short | THE INFLUENCE OF THE REDUCTION OF THE EMPLOYERS’ SOCIAL INSURANCE STATE CONTRIBUTIONS ON THE STAFF EXPENSES. CASE STUDY FOR PUBLIC INSTITUTIONS OF LOWER SECONDARY EDUCATION |
| title_sort | influence of the reduction of the employers social insurance state contributions on the staff expenses case study for public institutions of lower secondary education |
| topic | staff expenditure social insurance contributions the revenue and expenditure budget the local budget ower secondary education institutions |
| url | http://www.globeco.ro/wp-content/uploads/vol/split/vol_2_no_2/geo_2014_vol2_no2_art_014.pdf |
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