New rules regarding calculation of social contribution in Romania
Starting 1st of January 2011, new changes were applied by Fiscal Code through Emergency Ordinance no. 117/2010, published in the Official Gazette no. 891/2010. Changes related to the calculation of social contributions are as follows:
Calculation of base of individual social contribution is limited up to 5 times the value of the gross average salary (for year 2011, gross average salary is RON 2.022);
Calculation of base of employer’s social contribution is limited to the value calculated as result between number of employees for which employer owes contribution and between the value of 5 times of the gross average salary; number of employees for which employer is owing the contribution is given by the number of insured individuals with calculation base more than 0.
Another change, stipulated within the Ordinance, is related to calculation of sick leave certificates:
During the period when employees have sick leave certificates, excepting the cases of work accidents or professional diseases, calculation base of social contribution due to social contribution budget is 35% out of the gross average salary corresponding to number of working days from sick leave certificate, and calculation base for work accidents and professional diseases is minimum gross salary (for year 2011, minimum gross salary is RON 670).
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