Declaration 112, which is submitted by the 25th of each month, the form on the basis of which employees are insured for pension and health insurance, will be changed, as part-time work is taxed by the Tax Increase Ordinance (OG 16/2022).
Draft amendments to Regulation 112 regarding part-time employees – click to open
Today is September 16, and according to the ANAF document, the provisions will apply starting with the declaration of income related to August 2022.
Social contributions paid by natural persons who receive income from wages or wages equivalent to wages on the basis of an individual full-time or part-time employment contract are calculated by applying the rate provided for by law to the minimum gross basic wage for of each country in force in the month for which the contribution must be paid, corresponding to the number of working days in the month in which the contract was in force.
In a situation where the amount of contributions to be paid by employees is lower than the amount to be paid at the level of the minimum gross wage in the country guaranteed in the payment effective in the month for which the contributions are payable, the difference shall be borne by the employer/ payer of income.
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Source: Hot News RO
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