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Generic Tax Name Social security contribution - Employers contributions to the unemployment fund
Tax name in the national language Contributii pentru fondul de asigurari de somaj de la persoane juridice si fizice care utilizeaza munca salariala
Tax name in English Contributions of legal and natural persons using employed workers for the unemployment fund
Member State RO-Romania
Tax in force since 2002/03/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No.76/2002 on the Unemployment Insurance System and employment stimulation, with its subsequent amendments and completions.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Romania.
 
Taxpayers
The base or rate of social security contributions paid by Employers on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Legal and natural persons using paid labour force.

 
Tax object and basis of assessment
Employers pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employers includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employers












Comments


Comments

Tax object is the social security of insured persons.

Basis of assessment is a quota from the tax-payers' wage fund.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employers are tax deductible Yes No


Comments

Deductions over a 12-month period, granted to employers for hiring graduates of secondary and higher education, persons aged over 45 and unemployed who are single parents.

Also, deductions are granted to employers who hire unemployed, in the following fiscal year, for 6 months, in the value of 0.5% of the due unemployment contribution, for each percentage of unemployed hired in the previous year out of the total number of employees.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions

Health care

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments

The contributions of legal persons using employed workers, to the Unemployment Insurance Fund, is of 0.5%, to which a percentage of 0.25% is added, which goes to the Wage Debts Guarantee Fund. In the case of natural persons using employed workers, the contribution to the Unemployment Insurance Fund is of 1.5%.

 
Tax due date

Monthly, throughout the year.

 
Tax collector

The unemployment budget.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111g

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 121.81 EUR 0.10
2009 130.99 EUR 0.11
2008 288.10 EUR 0.20
2007 554.20 EUR 0.44
2006 475.80 EUR 0.48
2005 444.40 EUR 0.55
2004 325.40 EUR 0.53
2003 343.90 EUR 0.65
2002 417.10 EUR 0.85

Comments