Look at the perverse effect, so to speak, of this excessive taxation of part-time contracts. This was confirmed to me from this draft order of the Ministry of Finance (there is no re-taxation for part-time contracts), tax consultant Cornel Grama told us.

“This retaxation has absolutely no effect on the employee. He will still get the same money. The employer bears the consequences directly. He will have to ask the part-time worker to bring him the certificates that show that he has other contracts that together exceed the minimum wage,” Grama told us.

Otherwise, he says, the employer covers the difference between CAS and CASS up to the minimum wage.

“Also, the employee has no interest in bringing them, it’s none of his business, and he doesn’t even want you to know he’s still working elsewhere,” explains the tax consultant.

“If he has any dislikes, to put it elegantly, he will not bring them so that the patron pays extra. But he forgets one thing. If that boss closed the company, he would have been left outside, without a job,” Grama also showed.

We would like to remind you that the Ministry of Finance has prepared an order on the procedure for calculating the excess amount for part-time contracts, a measure that has been applied since August 1 through the Decree on Tax Increases (OG 16/2022).

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 employees do not submit a self-declaration, each employer sets the social insurance contribution and the social health insurance contribution at the level of the minimum gross wage in the country corresponding to the number of working days in the month in which the contract is concluded. was active if the calculation base related to the 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.