*Fiecare persoana are propriul salariu

*Payroll

*Pertains to Romania.

Lei is the Romanian currency

ZOO SRL, a micro-enterprise, has the following employees in March 2020, when it was also Easter. All employees are Orthodox. Calculate their salaries, register the amounts and prepare the payroll (stat de salarii). 1 euro = 5 lei. 1. Giraffe - General manager of the firm. The salary for Giraffe is 8,000 lei. In March she worked 10 extra hours besides the 160 working hours of the month. Additional hours are paid double by ZOO SRL. Also, in March, Giraffe has earned a bonus of 3,000 lei, an Easter gift of 150 lei, and a woman's birthday gift of 200 lei. Giraffe has a car she used 500 km of which 100 km in personal interest, 250 km of house-service and 150 km in business interest (travel to customers and tax). The purchase price of the car was 100,000 lei and the cumulative depreciation is 30% Giraffe pays a private pension (pillar 3) of 200 lei per month and a voluntary health insurance contribution of 100 lei/month. Giraffe's phone subscription is 100 lei per month. In March the phone bill was 150 lei and SC ZOO SRL decided to pay the difference of the calls, over the ceiling considered in the interest of the business. ZOO SRL pays a private pension in Giraffe's name, in the amount of 3,000 lei in March (contribution for 1 year). 2. Donkey - is the company's bodyguard. He has a salary of 1,000 lei, a wife who earns 2,000 lei/ month and an old mother in law, without any retirement benefits. Luckily, she does not live with them. Donkey works 2 hours a day and has the main function declared at SC ZOO SRL. He pays monthly trade union contribution - 50 lei and has 6 underaged children. In March, Donkey receives meal tickets of 200 lei, sweets in the amount of 100 lei/ child for his children for Easter, and a bonus of 150 lei for him as a gift voucher for Easter. 3 3. Lion - Chief accountant. The salary is 2,500 lei. On his birthday (March 8th, what a coincidence!) he received a gift from SC ZOO SRL of 300 lei (a perfume). Lion's fianc, Gazelle, is younger, beautiful and unemployed, so she is in his care as she has no money. SC ZOO SRL pays for their house a monthly rent of 1,500 lei. In March, SC ZOO SRL paid a voluntary health insurance of 2,000 lei (contribution for 1 year). In March, Lion receives from SC ZOO SRL an Armani suit (worth 500 lei plus VAT). To keep him in shape, SC ZOO SRL sent Mr. Lion to a dance course (subscription - 200 lei). Gift Ticket received for Easter - 150 lei. The Lion has a train subscription paid by ZOO SRL to visit his ex- girlfriend, Tigress, in Constanta (400 lei). In March the Lion paid by himself 2,000 lei of private pension and 1,000 lei of voluntary health insurance (for the year). shutterstock.com 193779173 ZOO SRL, a micro-enterprise, has the following employees in March 2020, when it was also Easter. All employees are Orthodox. Calculate their salaries, register the amounts and prepare the payroll (stat de salarii). 1 euro = 5 lei. 1. Giraffe - General manager of the firm. The salary for Giraffe is 8,000 lei. In March she worked 10 extra hours besides the 160 working hours of the month. Additional hours are paid double by ZOO SRL. Also, in March, Giraffe has earned a bonus of 3,000 lei, an Easter gift of 150 lei, and a woman's birthday gift of 200 lei. Giraffe has a car she used 500 km of which 100 km in personal interest, 250 km of house-service and 150 km in business interest (travel to customers and tax). The purchase price of the car was 100,000 lei and the cumulative depreciation is 30% Giraffe pays a private pension (pillar 3) of 200 lei per month and a voluntary health insurance contribution of 100 lei/month. Giraffe's phone subscription is 100 lei per month. In March the phone bill was 150 lei and SC ZOO SRL decided to pay the difference of the calls, over the ceiling considered in the interest of the business. ZOO SRL pays a private pension in Giraffe's name, in the amount of 3,000 lei in March (contribution for 1 year). 2. Donkey - is the company's bodyguard. He has a salary of 1,000 lei, a wife who earns 2,000 lei/ month and an old mother in law, without any retirement benefits. Luckily, she does not live with them. Donkey works 2 hours a day and has the main function declared at SC ZOO SRL. He pays monthly trade union contribution - 50 lei and has 6 underaged children. In March, Donkey receives meal tickets of 200 lei, sweets in the amount of 100 lei/ child for his children for Easter, and a bonus of 150 lei for him as a gift voucher for Easter. 3 3. Lion - Chief accountant. The salary is 2,500 lei. On his birthday (March 8th, what a coincidence!) he received a gift from SC ZOO SRL of 300 lei (a perfume). Lion's fianc, Gazelle, is younger, beautiful and unemployed, so she is in his care as she has no money. SC ZOO SRL pays for their house a monthly rent of 1,500 lei. In March, SC ZOO SRL paid a voluntary health insurance of 2,000 lei (contribution for 1 year). In March, Lion receives from SC ZOO SRL an Armani suit (worth 500 lei plus VAT). To keep him in shape, SC ZOO SRL sent Mr. Lion to a dance course (subscription - 200 lei). Gift Ticket received for Easter - 150 lei. The Lion has a train subscription paid by ZOO SRL to visit his ex- girlfriend, Tigress, in Constanta (400 lei). In March the Lion paid by himself 2,000 lei of private pension and 1,000 lei of voluntary health insurance (for the year). shutterstock.com 193779173