Tax Flash nr. 77
19 August 2022
Order no. 1855/2022 regarding the applicable procedure of the provisions of article 146 paragraph (57) letter e) from Law no. 227/2015 regarding the Tax Code was published in the Official Gazette no 807 from 16.08.2022.
- Clarifications are made regarding the computation base of the social contribution and health contribution due by the employees who obtain in the same month income from salaries on the basis of two or more individual labor agreements, and the monthly cumulated computation base related to those contracts is at least equal to the minimum gross salary in the country.
- The employees in the situation mentioned above will submit monthly, until 5 of the following month of the one for which the salary rights are constituted, a sworn statement – that will constitute justifying document – to each employer, mentioning the number of labor agreements on the basis of which they generate income and, also, the fact that the monthly cumulated computation base is equal or over the gross minimum salary in the country. Employers have the obligation to register and keep records of these statements.
- On the basis of this statement, each employer withholds the social contributions at the level of the realized income at the respective employer.
- If the computation base is at least equal to the minimum gross salary at one of the employers, the statement will not be submitted to that specific employer.
- The statement will be made on the basis of a document issued by the employer, from which will result the level of the monthly computation base for the social contributions, document that will be requested by the employee from each income payer.
- In case the employee does not submit the sworn statement, the employer withholds the contributions at the level of the realized income and bears the difference, if the computation base’ level is under the gross minimum salary.
- In the situation where an employee receives salary income under the minimum wage from an employer in the construction sector, in the agricultural field or the food industry, as well as from another employer that does not operate in these industries, the monthly calculation base for the social contributions cumulated from both employers is compared with the minimum gross salary in the country applicable at the level of the entire economy (2,550 RON/month), not with that applicable to the construction sector, respectively the agricultural field or the food industry (3,000 RON/month).