Smart Update: the basis for calculating the mandatory social contributions changes starting with first of August



smart update legislativ

Starting with the first of August 2017, the basis for calculating the mandatory social contributions payable by employers, changes as it follows:

In cazul castigului lunar brut realizat in baza unui contract individual de munca cu norma intreaga sau partiala, al carui nivel este sub nivelul salariului minim brut pe economie, venitul luat in calcul la determinarea bazei lunare de calcul al contributiilor sociale obligatorii datorate de angajatori, este salariul minim brut pe tara in vigoare in luna pentru care se datoreaza contributia de asigurari sociale.

In the case of the gross monthly earnings realized on the basis of a full-time or part-time individual labor agreement, the level of which is below the national minimum guaranteed gross salary approved by the Government Decree, the income taken into account in determining the monthly basis for the calculation of the mandatory social contributions payable by employers is the national minimum gross wage in force in the month for which the contribution is due.

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