In the Official Gazette no. 598/25.07.2017, Government Ordinance no. 4/2017 was published, introducing amendments and supplements to Law no. 227/2015 on the Tax Code, regarding the social insurance contribution and the health insurance social contribution owed by employers, as follows:
In the case of the gross monthly salary earned under a full-time or part-time individual employment contract whose level is below the national gross minimum guaranteed wage, the income taken into account when determining the monthly calculation base for the social insurance contribution and the health insurance contribution owed by employers or persons assimilated to employers is the gross minimum wage in force in the month for which the contribution is due, corresponding to the number of working days in the month during which the contract was active.
The above provisions do not apply to employers during periods when their employees are in one of the following situations:
- they are pupils or students under 26 years of age, enrolled in an educational programme;
- they are apprentices pursuant to the law, under 18 years of age;
- they are persons with disabilities who are legally recognized as able to work fewer than 8 hours per day;
- they are retirement-age pensioners in the public pension system, with the exception of retirement-age pensioners receiving service pensions under special laws/statutes, and those who combine a retirement-age pension from the public pension system with a pension established under one of the pension systems not integrated into the public pension system;
- they earn income from wages or income assimilated to wages in the same month under two or more individual employment contracts, and the cumulative monthly calculation base for these contracts is at least equal to the national gross minimum wage.
For the situations in lit. a), c), and d), the employer requests supporting documents from the individuals, and for the situation in lit. e), the application procedure is established by order of the Minister of Public Finance.
Starting February 1, 2017, the national gross minimum guaranteed wage is 1,450 lei per month, pursuant to Government Decision no. 1/2017.
The provisions of Government Ordinance no. 4/2017 entered into force on August 1, 2017, and apply starting with income earned from August 2017.