Navigation path


Generic Tax Name Social security contribution - Employees pensions (Other insured individuals SSC on the basis of insurance statements)
Tax name in the national language Contribuţii de asigurări sociale datorata de persoanele asigurate pe baza de declaratie de asigurare
Tax name in English Other insured individuals social security contributions (on the basis of insurance statements)
Member State RO-Romania
Tax in force since 2001/04/01
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. 263/2010 on the unitary system of public pension

 

Law no. 294/2011 on state social insurance budget

 

 

 
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 Employees 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

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 and basis of assessment
Employees 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 Employees 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 Employees












Comments


Comments

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.

 
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 Employees are tax deductible Yes No


Comments

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
31.30 %  From  EUR/Natcur  To  EUR/Natcur

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 contribution rate depends on the legal framing of working conditions:

- normal conditions:  31.3%

- unusual conditions: 36.3%

- special conditions:  41.3%

 
Tax due date

Up to the end of the month.

 
Tax collector

Social security budget.

 
Special features

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%

 

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 3,628.06 EUR 2.86
2009 3,855.66 EUR 3.20

Comments