From August 2022, people working part-time must pay contributions at the full minimum wage, even if they only work 2 hours, as will those who clean for 1-2 hours in the morning in the office. Mostly part-time workers are overpaid. This is related to the Decree on increasing taxes (16/2022).

Well, the Ministry of Finance has prepared the procedure for submitting applications.

see Draft order on the procedure for applying additional payment for part-time work

According to the draft order, those who enter into part-time contracts are required to submit to each employer a self-declaration showing that they receive income from wages or wages equivalent to wages on the basis of two or more individuals. employment contracts, and the basis of the aggregate monthly calculation associated with them, is at least equal to the minimum gross wage in each country guaranteed in the payment.

The self-responsible declaration is submitted every month by the 5th of the month following the one for which the rights to wages are established.

The employer is obliged to record and store these statements.

Each employer will have to issue to the employee at his request a document that will indicate the size of the monthly basis for calculating the social insurance contribution and the social health insurance contribution related to income received from wages and equal to wages.

If the employees do not submit a declaration under their own responsibility, each employer sets the social insurance contribution and the social health insurance contribution at the level of the minimum gross wage in the country according to the number of working days in the month in which the contract was active, if the basis of calculation, linked to realized income, determined according to the rules specific to each contribution, is lower than the level of the minimum gross monthly wage for the country guaranteed in the payment.

4 examples from the draft order

Example 1

An individual enters into an individual employment contract for full-time work with company A and for part-time work with company B. The contracts are valid for the whole month.

For the activity carried out at employer A, the individual receives a gross monthly income of 2,550 lei, and at employer B – a gross monthly income of 400 lei.

The aggregate monthly calculation base, determined according to the rules specific to each contribution, is 2,950 lei (2,550 lei + 400 lei), and the level of the minimum gross salary for the country guaranteed in the payment is 2,550 lei.

Comparing the cumulative monthly calculation base of 2,950 lei with the level of the minimum gross salary in the country, which is guaranteed in the payment of 2,550 lei, it follows that the cumulative monthly calculation base for two individual employment contracts is higher than the guaranteed payment of the minimum salary in each country.

In this case, the individual submits a declaration under his own responsibility only to employer B, since employer A has a monthly basis for calculating the contributions he owes, which is equal to the minimum gross salary for the country guaranteed in payment (2550 lei).

At each employer, the employee must pay a social insurance contribution and a social health insurance contribution at the level of the monthly calculation base determined in accordance with the rules specific to each contribution, respectively, at employer A – 2,550 lei, and at employer B – 400 lei. .

Example 2

As of September 1, 2022, an individual concludes three individual part-time employment contracts with enterprises A, B and B, the contracts are valid for the entire month.

For the performed activity, the employee receives the following gross monthly income:

– from employer A the amount of 800 lei;

– from employer B, the amount of 900 lei;

– from employer C, the amount of 1,000 lei.

The aggregate monthly calculation base, determined according to the rules specific to each contribution, is 2,700 lei (800 lei + 900 lei + 1,000 lei), and the minimum gross salary level for each country guaranteed in the payment is 2,550 lei.

Comparing the cumulative monthly basis of calculation in the amount of 2,700 lei with the level of the minimum gross salary per country, which is guaranteed in payment of 2,550 lei, it follows that the cumulative monthly basis of calculation exceeds the level of minimum gross salary per country guaranteed in payment.

In this case, the employee submits a declaration under his own responsibility to each employer.

Thus, the employee must pay a social insurance contribution and a social health insurance contribution to each employer at the level of the monthly calculation base determined according to the rules specific to each contribution.

Example 3

An individual concludes an individual full-time employment contract with company A, and a part-time contract with company B.

During September 2022, the person works 10 days, the remaining 12 working days of the month, the individual employment contract is terminated in accordance with the law.

The employee receives a gross income of 1,250 lei from employer A and a gross income of 1,000 lei from employer B for 10 working days.

The aggregate monthly calculation base, determined in accordance with special rules for each contribution related to days worked, is 2,250 lei (1,250 lei + 1,000 lei), and the level of the minimum gross salary guaranteed in payment for days worked in which active contracts is 1159 lei (2550 lei: 22 working days per month x 10 working days).

Comparing the aggregate monthly calculation base of 2,250 lei with the level of the minimum gross wage guaranteed in payment for days worked, it follows that the aggregate monthly calculation base is higher than the level of the minimum gross wage for the country guaranteed payment for days worked when the contracts were active ( 1159 lei).

In this case, the individual submits a declaration under his own responsibility to the employer B.

Thus, both employers set and withhold the social insurance contribution and the social health insurance contribution at the level of the monthly calculation base determined according to the rules specific to each contribution, respectively at the level of 1,250 lei, in the case of employer A, and at the level of 1,000 lei . lei, in the case of employer B .

Example 4

Starting from August 1, 2022, the individual enters into an individual labor contract on part-time terms (4 hours/day) with company A and another individual labor contract (4 hours/day) with company B, which operates in the agricultural sector and in the food industry. Both contracts are valid for a whole month.

For the performed activity, the employee receives income from wages and salaries, namely:

– from employer A the amount of 1100 lei;

– from employer B, the amount of 1,500 lei;

Comparing the aggregate monthly basis of calculation in the amount of 2,600 lei (1,100 lei + 1,500 lei) with the level of the minimum gross salary for the country guaranteed in payment (2,550 lei), the result is that the monthly basis of the aggregate calculation exceeds the level of guaranteed payment of the minimum gross salary in country.

In this case, the employee submits a self-responsible declaration to each employer.

Thus, each employer withholds and pays the social insurance contribution and the social health insurance contribution at the level of the monthly calculation base determined in accordance with the rules specific to each contribution, applying the quotas provided for in Art. 138 liters a) and Article 156 of the Fiscal Code, observing, depending on the circumstances, the provisions of the article. 138^2 par. (1), Art. 138^3 par. (1) and Art. 154 para. (1) lit. s) from the Fiscal Code.

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