Summary of the 2018 legislative changes concerning the social insurance contribution on salary and salary-equivalent income.
ARTICLE 138: social insurance contribution rates
The social insurance contribution rates are:
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25%, payable by individuals who are employees or for whom the social insurance contribution must be paid under this law;
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4% for particular working conditions, as defined by Law no. 263/2010 on the unified public pension system, as subsequently amended, payable by individuals and legal entities that are employers or are treated as employers;
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8% for special working conditions, as defined by Law no. 263/2010, payable by individuals and legal entities that are employers or are treated as employers.
ARTICLE 139: calculation base for individuals earning salary or salary-equivalent income
The monthly calculation base for the social insurance contribution owed by individuals earning salary or salary-equivalent income is their gross earnings from salary and salary-equivalent income.
ARTICLE 146: calculation and payment of the social insurance contribution
Individuals and legal entities that are employers or are treated as employers must calculate and withhold at source the social insurance contribution owed by individuals who earn salary or salary-equivalent income.
The calculated and withheld social insurance contribution must be paid to the state social insurance budget by the 25th of the following month, inclusive, for the month in which the income was paid, or by the 25th of the month following the relevant quarter, as applicable.