Aspects Regarding the Registration in Accounting of Some Active Support Measures for Employees and Employers in Romania During 2020

Abstract

To slow down and reduce the spread of coronavirus, countries have taken several measures, such as closing borders, banning travel and therefore tourism, increasing social distance and imposing a quarantine period. At the same time, companies have suffered. First, they had to pay for their labor, having no income; second, customers have refocused on product purchases, focusing only on products that ensure daily living. All countries have adopted important measures such as increasing the guarantee ceiling, greater flexibility between funds, private investment, public investment, etc. All the measures taken during this period aimed at rebuilding national economies, and not just relaunching them. Romania has also adopted support measures for employees and employers during Covid-19 pandemic period. The purpose of this study was to detail the accounting records of employee and employer assistance measures in the context of the pandemic situation.

Keywords

• support measures
• employers
• microgrants
• covid-19