| According to a Draft Government Ordinance to amend and supplement Law no. 227/2015 regarding the Tax Code recently published, ANAF announces the proposal to amend the calculation basis for the social insurance contribution (“CAS”) and the health insurance contribution („CASS”) payable by employers (in a quota of 15,8% – CAS and 5,2% – CASS), starting with the income corresponding to August 2017.
In particular, ANAF’s proposal concerns the introduction of the new provisions according to which if the gross monthly income of the employee (obtained either in part-time or full-time regime) is under the level of the gross national minimum wage, then, in determining the monthly calculation basis of CAS and CASS payable by employers will be used the income representing the equivalent of the national minimum gross wage in force in the month when the contributions are due, corresponding to the number of working days in the month when the contract was active.
Also, the Draft Ordinance stipulates the fact that, for certain specific cases such as pupils/students, apprentices, disabled persons, pensioners and persons that obtain income from wages based on two or more labour contracts, these measures shall not apply under the conditions detailed through the law.
Conform ccording to the substantiation note, among the reasons shown by the Government for the adoption of these measures are also the purpose concering discouraging/elimination of the „mwork in the grey” practiced by certain empoyers to reduce the tax burden and the elimination of inequalities towards employers who correctly conclude labour contracts.
The Darian DRS Tax is at your disposal for any clarification or additional questions.
Sincerely,
The Darian DRS Tax team |
