G.O. no. 16/20221 introduced a number of changes to the tax regime applicable to certain categories of wage income, the most important of which concerns part-time individual employment contracts.
Hence, starting with the salary income corresponding to the month of August 2022, the social security contribution payable by persons employed on the basis of a fulltime or part-time individual employment agreement may not be lower than that applied to the minimum gross basic wage in force in the month for which it is due (currently RON 2,550).
G.O. no. 16/2022 also provides some exceptions to this obligation (e.g., for pupils, students, apprentices etc.).
It is important to highlight that the difference is borne by the employer/income payer on behalf of the employee/income recipient. Thus, the part-time employee's salary will not be affected and the employer will bear the increase.
However, we believe that overcharging part-time individual employment contracts will not achieve its ultimate goal of increasing budgetary revenues, as this measure is likely to entail the dismissal of part-time employees in order to ensure that the budget for revenue and expenditure envisaged by employers for 2022 is met.
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