Taxes in Europe Database v2
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.
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%
Employers: natural or legal persons.
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.
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).
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).
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)
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