ANAF published a smart PDF of Declaration 112, which includes, among other things, the part-time allowance, after the order appeared in the Official Gazette on Monday.
As tax consultant Adrian Benz recently put it:
- For employees who enjoy benefits in the fields of construction, agriculture and food industry, the ceiling up to which the salary has tax benefits in these areas is reduced from 30,000 lei to 10,000 lei;
- As a general rule, income from wages received by individuals on the basis of part-time employment contracts, when the income is lower than the minimum total wage guaranteed in payment, obliges the employer to recalculate the social insurance – pension contribution at his own expense. contribution to health care at the level of the guaranteed minimum wage. Of course, there are exceptions to this general rule when recalculation of social insurance is not carried out.
September 25 is just around the corner, so many accountants are filling up today. Thanks to this form, employees have health and pension insurance.
We remind you that according to the Tax Increase Decree (OG 16/2022), part-time work was taxed.
Recently, an order appeared in the Official Gazette, which stipulates that part-time employees will have to submit a declaration to the employer on the existence of other contracts every month.
Decree 16 is now in the parliament. Amendments appeared, one of which concerns the cancellation of this event. The Chamber of Deputies makes the decision, so we will see after the debate and adoption what will happen.
Source: Hot News RO
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