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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Contribuţii de asigurări sociale datorate de angajator
Tax name in English Employers social security contributions
Member State RO-Romania
Tax in force since 2001/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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. 571/2003 Fiscal Code. 

Law no. 346/2002 on work accidents and occupational diseases. 

Law no. 263/2010 on the unitary system of public pensions. 

Law no. 76/2002 on the Unemployment Insurance System and employment stimulation.

Law no. 95/2006 on the reform in healthcare.

Law no. 200/2006 on the establishment and use of the guarantee fund for the payment of wage claims.

 
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

Employers have the obligation to compute and pay monthly the mandatory social contributions due. Employers’ share of contributions varies between 22.75% - 33.45% depending on working conditions and associated risks while the employees’ share amounts to 16.5%


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

Comments


Comments

Employers: natural or legal persons.

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








Comments

Contribution holidays and health insurance benefits.

Insurance contribution for labour accidents and occupational diseases, differentiated according to risk class.

Contribution to the guarantee fund for payments of wage claims.


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

The sum of monthly gross incomes accounted as calculation basis of individual social insurance contribution.

For work accidents and occupational diseases: between 0.15% and 0.85% of the sum of monthly gross incomes depending on economic activity.

For unemployed, the assessment basis is the amount of their monthly financial rights paid from the unemployment insurances budget.

Basis of contribution of employers are mentioned in the Fiscal Code (Law. no 571/2003).

 
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

CAP on gross salary on which contributions are calculated upon

Social security contributions capped to 5 times the average gross salary at national level (RON 2,415 for 2015).


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

The general exemptions are mentioned in art 296 15  and the specific exemption are mentioned in art 296 16 of the Fiscal Code (Law no.571/2003)

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employers
Pensions
15.80 %  From  EUR/Natcur  To  EUR/Natcur
20.80 %  From  EUR/Natcur  To  EUR/Natcur
25.80 %  From  EUR/Natcur  To  EUR/Natcur

Health care
5.20 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.50 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Special surcharges

There are special surcharges in the form of:


Comments
  •  the contribution rate for social security contribution depends on legal framing of working conditions:
    • normal conditions: .................15.8%
    • unusual conditions: ...............20.8%
    • special conditions: ................25.8%
  • for health insurance contribution: 5.2%
  • for contribution holidays and health insurance benefits: 0.85%
  • for unemployment : 0.5%
  • for insurance contribution for labour accidents and occupational diseases, differentiated according to risk class : 0.15%-0.85%
  • for contribution to the guarantee fund for payment of wage claims: 0.25%
 
Tax due date


monthly

 
Tax collector

The state social insurance budget: for pensions contributions

The unemployment insurance budget: for unemployment contributions

The Single National Health Social Insurance Fund: for health contributions

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61111d+d61111g+d61111f+d61111h+d61111i+d61111j+d61111k

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 7,459.96 EUR 5.59
2011 7,376.42 EUR 5.53
2010 6,821.00 EUR 5.38
2009 6,964.15 EUR 5.78
2008 8,343.43 EUR 5.86
2007 7,626.42 EUR 6.08
2006 6,061.74 EUR 6.16
2005 5,040.96 EUR 6.28
2004 3,604.34 EUR 5.87
2003 3,209.34 EUR 6.06
2002 2,978.41 EUR 6.10
2001 3,012.84 EUR 6.62
2000 3,061.54 EUR 7.50

Comments