Taxes in Europe Database v2
Law no. 263/2010 on the unitary system of public pension
Law no. 294/2011 on state social insurance budget
Persons who are at least 18 years old and who are in one of the situations stipulated under art. 5, paragraph 1, titles IV and V of Law 19/2000.
Tax object is the monthly income as stipulated in the insurance statements.
The basis of assessment is the monthly insured income as stipulated in the insurance statement.
The contribution rate depends on the legal framing of working conditions:
- normal conditions: 31.3%
- unusual conditions: 36.3%
- special conditions: 41.3%
Up to the end of the month.
Social security budget.
The social insurance contribution quotas are approved on an annual basis by the Law on state social insurance budget and vary according to the normal, particular and special work conditions.
The state social insurance contributions for the year 2010:
- normal work conditions: 31.3%
- unusual work conditions: 36.3%
- special work conditions: 41.3%