IT-Park Yasa
Bilgi teknolojisi parkı yasa
Commentary to:
Art.
16 IT-Park Yasa/
Art.
16Park sakinlerinin alışanların sosyal ve sağlık sigortası
( In force since 2020-08-07 )(1) Park sakinlerinin çalışanları, yürürlükteki yasaya uygun olarak, devlet sosyal sigorta bütçesinden ödenen her türlü sosyal sigorta yardımından yararlanır. Bu işçilerin sigortalı aylık geliri, ilgili yıl için öngörülen ekonomide ortalama aylık ücretin yüzde 68'i olmalıdır.
(2) Park sakinlerinin çalışanları, gelir vergisi, zorunlu sağlık sigortası primleri ve yürürlükteki mevzuata göre tevkif edilen ve tahakkuk ettirilen zorunlu devlet sosyal sigorta primleri ile ilgili raporlarda yer alan güncel bilgilere dayanarak zorunlu sağlık sigortası sisteminde sigortalı statüsünü alır.
(3) Bir park sakini, çalışanlarına, bu bölümde belirlenen sosyal ve sağlık sigortasının özellikleri ile bir park sakini statüsünü elde etmeden önce ve yeni çalışanlar söz konusu olduğunda, işe alınmadan önce ücretlere ilişkin gelir vergisinin ayrıntıları hakkında yazılı bilgi vermekle yükümlüdür.
MDW - Moldova´s Germanspeaking Business Association
Chisinau Moldova
franz-anton.plitt@mdw-moldova.org - www.mdw-moldova.org
Basics
You really pay the 7% of the turnover or per employee the minimum amount of 30% of the average gross wages of all workers in the Republic of Moldova. This is currently about 130 €/ month.
The higher amount has to be paid.
You really don't pay further taxes, social security contributions, etc. Mainly this means that wage increases, overtime payments, other goodies like stock options, etc. are completely free of further taxes!
This is not mainly to make it even cheaper to employ low qualified, low paid staff. At the end of the day it helps more to pay higher net wages than lower.
And this is the purpose: To make it cheaper to pay higher net wages to higher qualified people in Moldova than somewhere else. This way these qualified people will be more likely to stay in Moldova instead of going abroad.
Besides that it makes life for the leading heads much easier. They can concentrate on their real work, what is mostly: Developing better solutions in the international competition.
It is probaly also more efficient that the state collects one sum and forwards then centralised the money to the different institutions than if every enterprise has to do that. E.g. that reduces the total amount of transfers enormously. To show that: If 1,000 companies would only have to make 4 transfers (e.g. social insurance, profit tax, car tax, ground tax) that are 4,000 transactions. If they do only 1 each to the state as the tax collector and then the state forwards every money out of the total amount except the taxes what he keeps for himself, then only 1003 transactions have to be made.
I think, this is a first big step into the future of taxation in a globalized world. At least an interesting proposal.
