Part-time employees will have to submit a monthly declaration to their employer on whether they have other contracts, according to an order signed by Adrian Cachiu, the finance minister, and published in the Official Gazette.

HotNews.ro also wrote about this topic when it was in draft, in which we also mentioned the examples given by the ministry (they can also be found in the order in Monitor).

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.

This is, however, an exception: if one of the employers has a monthly basis for calculating the social insurance contribution and the social health insurance contribution related to income obtained from wages and equalized to wages, it is at least equal to the minimum wage in the aggregate in countries, employees are not obliged to submit a declaration to the relevant employer.

It should be noted that there may be situations where employees want to keep the fact that they are still working elsewhere a secret for various reasons. Thus, all employers will have to pay contributions up to the minimum wage.

According to the order, if employees do not submit a declaration under their own responsibility, each employer sets contributions at the level of the minimum gross wage for the country corresponding to the number of working days in the month in which the contract was valid, if the basis for calculating the income achieved is lower than guaranteed payment of the minimum total monthly salary.

(Pretty much what I said above: even tax consultant Cornel Grama recently told us, citing the order, that the employer directly considers the consequences)

The employer is obliged to record and store these statements.

We would like to remind you that from August 1, part-time work is excessively taxed by the Decree on Tax Increases (OG 16/2022).

Photo source: DreamTime.com