Taxare contracte part time

Taxare contracte part time

[:ro]Incepand cu veniturile lunii ianuarie a acestui an, contributiile sociale datorate pentru veniturile salariatilor cu contracte de munca part time se determina in mod proportional cu veniturile obtinute, conform Legii 263/2019.
Anterior acestei noi reglementari, pentru veniturile acestor salariati, CAS si CASS erau determinate cel putin la nivelul salariului minim brut pe tara.
Practic, noua lege abroga articolele din Codul Fiscal care prevad ca, din veniturile obtinute in baza unui contract part-time, contributia la sanatate si cea de asigurari sociale trebuie retinute la nivelul salariului minim pe economie, daca suma obtinuta in baza contractului cu norma redusa este mai mica.[:en]Starting with the income of January of the current year, the taxes for the part-time employees are calculated proportionally with the income, according to Law 263/2019.
Prior to this new regulation, the minimum basis to determine the social security contribution and health insurance contribution was equivalent with the regulated gross minimum wage.
Basically, the new law cancels the articles of the Fiscal Code stating that, the social security contribution and health insurance contribution for the income obtained under a part-time contract, must be determined at the level of the minimum wage in the economy, if the salary obtained under the part time contract is smaller.[:]

Share this post