Starting with 01.06.2013, are applied new contribution percentages for insurance against accidents at work and occupational diseases due by employers, according to Government Decision no. 225/2013, for amending the Methodological Norms for computing the contribution of insurance for accidents at work and occupational diseases, published in Official Gazette no. 275 of 16.05.2013.
In accordance with art. 82 of Law no. 346/2002 on insurance against occupational accidents and diseases republished, contributions are dependent on rates and risk classes. Rate risk is calculated for each sector according to the risk of injury and occupational disease within the sector.
The rate risk is the percentage applied to the monthly base for computing the contribution for accidents at work and occupational diseases, as defined in the head. I, art. 1 lit. b, from Methodological Norms for computing the contribution of insurance for accidents at work and occupational diseases, approved by Government Decision no. 144/2008.
In the rates risk the differentiation on categories of activities is achieved by risk classes. The risk class is determined by type of activity of national economy.
GD no. 225/2013 comes with changes in the method of determining risk classes.
Thus, we see that compared to the old provisions taking into account the frequency of accidents, illness, or for employees who work in special and unusual working conditions, currently at the basis for determining risk classes are 4 frequency indices which take into account the number of insured cases and which were actually declared for each type of case, respectively the average annual number of employees working in special and unusual working conditions.
In this regard the head. I art. 1 of the Methodological Norms for applying Law no. 346/2002, amended by GD no. 225/2013, inserts a new point, lit. f), specifying that accidents and illnesses, representing insured cases, are declared in accordance with Safety and Health Law no. 319/2006, as amended.
The change of risk classes is based on both frequency indices and the new reference period taken into account for determining the contribution of insurance against accidents at work and occupational diseases, namely the period 2009 – 2011 compared to the old provisions that pertained to year 2005.
According to art. 5, para. 1 of GD no. 144/2008, each risk class corresponds to a rate risk.
Therefore, the change for risk classes led by default to the change of the grid for setting the rate risk.
New percent due to accidents and occupational diseases fund corresponding to CAEN code can be found in Annex no. 2 of GD no. 225/2013.
From the analysis of the new scale for rate risk can be observed that, for certain economic activities the percentage due for payment increased. Nevertheless, the overall conclusion is completely different than expected: the contribution of insurance for accidents at work and occupational diseases due, at the entire national economy, has decreased.
Following changes of the Methodological Norms, by GD no.225/2013, it appears that the economic activity with the highest risk in Romania became coal mining (CAEN code 0510), which is included in the class of risk 16.5, unlike the old provisions when the riskiest activity was considered casting steel (CAEN code 2452) – maximum risk class being 14.5.
Considering the provisions stipulated by Law and given the Appendix no. 2 published in GD no. 225/2013, we find that the rate risk, respectively the percentage of contribution, remains at the same limits 0.15% and 0.85%, applied to the monthly calculation base, respectively to the amount of monthly gross income.
In conclusion, from 01.06.2013 employers should consult the grid with the new percentage of the contribution of insurance for accidents at work and occupational diseases, having the obligation to pay according to with new values.
The new percentages will be applied to the calculation of taxes due for the payment of salaries for the month of June 2013.
According to Law, the deadline for reporting and payment of insurance contributions for work accidents and occupational diseases is until the 25th of the month following the month for which the payment of wages is made, or, by case, to 25th of the month following the quarter for which is due.
To help employers, below can be found the table with the new percentages applied to contribution for insurance for work accidents and occupational diseases, with effect from 01.06.2013.