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The base national minimum salary guaranteed in payment increases from 1 January 2015 to 975 lei per month and from 1 July 2015 to 1050 lei per month for a full-time program of 168,667 hours per month, according to HG 1091/2014 published in the Official Gazette, Part I, no. 902 of December 11, 2014.
The article 1 of the decision states:
(1) As of 1 January 2015, the minimum national gross salary guaranteed in payment is set at 975 lei per month for a full-time program of 168,667 hours on average per month in 2015, representing 5.781 lei / hour.
(2) Since 1 July 2015, the minimum national gross salary guaranteed in payment is set at 1,050 lei per month for a full-time program of 168,667 hours on average per month in 2015, representing 6.225 lei / hour.
The fine for contravention is fined from 1,000 to 2.000 lei.
Besides the actual difference of 75 lei, from 900 to 975 lei for a minimum salary, the employer will pay a difference of 16 lei for the social contributions. The employee earns a net salary of 724 lei.
From 1 July 2015, with the second increase, the employer pays these taxes and contributions, in addition to the actual salary of 1,050 lei, while the employee receives 776 lei net.
|Employer contributions||The actual minimum salary – 900 lei||The minimum salary 975 lei – from 1.01.2015||The minimum salary 1.050 lei – from 1.07.2015|
|CAS (normal work conditions): 15,8%||142 lei||154 lei||166 lei|
|CASS: 5,2%||47 lei||51 lei||55 lei|
|Unemployment fund: 0,5%||5 lei||5 lei||5 lei|
|Holidays and indemnities: 0,85%||8 lei||8 lei||9 lei|
|Salaries guarantee fund: 0,25%||2 lei||2 lei||3 lei|
|AM & BP 0.15% insurance||1 leu||1 leu||2 lei|
|TOTAL company taxes||205 lei||221 lei||240 lei|
|Company total cost||1.105 lei||1.197 lei||1.289 lei|
See also the Smartree salary calculator.
To record these changes in ReviSal an addendum at the individual labor contract is required to modify an element such as the salary.
The term for registration of the change in Revisal is maximum 19 working days from the change day, according to art. 17, paragraph 5 of the Labor Code:
“Any change to any of the items mentioned in par. (3) (as the salary – our note) during the execution of the labor contract requires an addendum to the contract, within a period of 20 working days from the day of change”.
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