This article will explore in detail the accounting for payroll calculations and employee-related payments in the Republic of Moldova. The topic will also cover the calculation of travel expenses and the taxation process concerning wages. Specific examples from the practice of the company "Aeroport Handling" will be considered to illustrate how these processes are implemented in a real business context. The discussion will provide insights into how payroll accounting works in Moldova, acknowledging tax and social security contributions.
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Vlah et al. (2025) studied this question.
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