Ministry of Labour modifies norms on social security contributionsPublish date: 16-01-2008
Author's ownership, travel allowance and employee participation in profits will no longer be included in the calculation base from which the employers have the obligation to retain and pay contributions to the unemployment security, reads a draft Government Decision initiated by the Ministry of Labour.
Last year, the Government extended the income categories to be taken into account this year in order to determine social security, adding to the salary the sums resulted from bonuses, incentives or other pecuniary benefits.
The draft Government Decision is under debate and itemizes through norms the sums to be or not to be included in the monthly calculation base from which the employers have the obligation to retain and transfer individual contributions to the unemployment security budget.
Thus, not to be included in the calculation base are the sums representing activities covered by the state security budget and those granted for labour accidents and professional diseases. Travel and assignment expenses, assignment, secondment and transfer benefits are not to be included in the calculation base, as well. Author's ownership rights, employee participation in profits and the compensations granted under the law or collective or individual employment contracts to the employees dismissed for reasons unrelated to their person are eliminated from the calculation.
Within the category of sums included in the calculation base are the gross monthly calculation base salary, gross monthly pay, allowances, bonuses, benefits and other rights of the military personnel, the remuneration of the managers and of the board of the stock companies, as well as the benefits, additions and remuneration, granted under the law or collective or individual employment contracts, under the form of percentage.
In addition, annual leave pays, temporary incapacity benefits, monies due under the law or collective or individual employment contracts under the form of incentives, premiums and bonuses, monies due in gross value achieved monthly by persons who work as cooperative members, and any other sums paid from the salary fund are to be included in the calculation base.
The draft Government Decision for the amendment of the methodological norms to apply Law No.76/2002 harmonises the provisions regarding the set up of the calculation base for the social security contribution, so that the calculation base of the employer's contribution is equal to the sums of the incomes that make up the calculation base for the social security contribution.
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