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The Ministry of Finance proposes the introduction of the minimum gross wage per economy guaranteed in payment as a calculation basis for the social insurance contribution and the social health insurance contribution, including for wages under such individual full-time and part-time employment agreements whose level is below this threshold, according to a draft ordinance modifying the Fiscal Code.
Thus, the income taken into account will be the minimum gross wage per economy in force in the month for which the contributions are due and not the income earned by the employee.
The proposal also aims to discourage employers, who in an attempt to reduce the tax burden, conclude part-time employment agreements in situations where the activity would involve a normal work schedule.
"There is a proposal to modify the annual basis for calculating the social health insurance contribution, in the case of persons earning income from independent activities, income from intellectual property rights, income from association with a legal person, taxpayer according to the provisions of Title II or Title III, income from the transfer of the use of goods, income from agricultural activities, forestry and fish farming, income from investments and income from other sources, from one or more sources and/or categories of income, the cumulative value of which is at least equal to 6 minimum gross wages per country, in force at the deadline for submitting the Single Declaration on income tax and social contributions due by individuals - Chapter II. Data on the estimated income tax/income norm to be taken into account in Romania and the due social contributions will be as follows: the annual calculation basis of the social health insurance contribution is represented by: a ) the level of 6 minimum gross wages per economy, in case of incomes between 6 and 12 minimum gross wages per economy; b) the level of 12 minimum gross wages per economy, in case of incomes representing between 12 and 24 minimum gross wages per economy; c) the level of 24 minimum gross wages per economy, in case of incomes earned over 24 minimum gross wages per economy," shows the draft.
AGERPRES
