New changes for revenues obtained from copyright or under the Civil law conventions
Further to the latest amendments introduced by Government Emergency Ordinance no.82/2010 to the Fiscal Code (clarifications for Emergency Ordinance no.58/2010), we would like to bring to your attention the changes applicable with 10th September 2010 that are related to the revenues obtained from copyright or under the Civil law conventions.
The new provisions define professional revenues (i.e. other than wages) as being limited only to those revenues from copyright and related rights and/ or income from professional activities conducted under contract/ civil conventions concluded according to Civil Code. These revenues are subject to theindividual contributions for pension (10.5%) and unemployment (0.5%).
It is a mandatory to contribute to social and unemployment insurance fund when individuals performing their activity under the following circumstances:
when the professional revenues are obtained occasionally and exclusively (the person doesn’t obtain revenues from other regular activities);
when the professional revenues are obtained on regular basis, besides salaries;
when the professional revenues are obtained exclusively, on regular basis.
Exception: when professional revenues are obtained occasionally, besides salaries, there are not liable to such contributions!
Obligation for computing, withholding, declaration and payment of individual social and unemployment contributions is on the income payer side.Payments should be made within treasury accounts established on this purpose by each institution – Pension and Unemployment House.
The specific statements which have to be filled-in and deposit within authorities, can be found on the official web sites: www.cnpas.org for Social insurance and www.anofm.ro for Unemployment Fund