- Law No. 7/2017
- Decision no. 35/2017
- Order no. 3697/727/2016
- Emergency Ordinance no. 6/2017
- Law no. 2/2017
- Order no. 164/2017
- Order no. 648/2017
Law No. 7/2017
Law no. 7 of February 16, 2017, published in the Official Gazette Part I no. 128 of February 17, 2017, on the 2017 state social security budget, brings the following clarifications:
The average gross salary used to justify the 2017 state social security budget is of 3.131 lei.
The amount of the death benefit is set under the law, for:
a) The insured or the retired person, at 3.131 lei;
b) A family member of the insured or the retired person, to 1.566 lei.
The correction index, provided in Art. 170 of Law no. 263/2010 on the unitary public pension system, as amended and supplemented, is 1,14 on June 30, 2017 and 1,05 starting with July 1, 2017.
Decision no. 35/2017
Decision no. 35 of January 27, 2017, published in the Official Gazette Part I no. 85 of January 30, 2017, on the quota set for work permits that can be issued to foreigners in 2017, brings the following clarifications:
For 2017, the quota set for work permits that can be issued to foreigners is set, as follows:
a) Permanent workers – 3.000;
b) Assignees – 700;
c) Intra-company transferees – 700;
d) Highly skilled workers (Blue Cards) – 500;
e) Seasonal workers – 400;
f) Trainees -100;
g) Cross border workers – 100.
Order no. 3697/727/2016
Order no. 3697/727/2016, published in the Official Gazette Part I no. 65 of January 26, 2017, approving the procedure for claiming the health insurance contribution exemption for individuals who are not registered as payers in the health insurance system and the template and content of the form 603 “Personal statement for the health insurance contribution exemption”
Comment: The current procedure is used to apply the provisions regarding the health insurance contribution exemption for who are not registered as payers in the health insurance system, respectively who have sickness and maternity benefits in the social security system of another Member State of the European Union, in the European Economic Area and the Swiss Confederation, or in countries with which Romania has concluded bilateral social security agreements regarding sickness and maternity benefits, in accordance with the internal laws of the respective State, effective in Romania, and who generate revenue for which is due the health insurance contribution, in accordance with the law.
Emergency Ordinance no. 6/2017
Emergency Ordinance no. 6 of January 18, 2017, published in the Official Gazette Part I no. 62 of January 25, 2017 amending and supplementing certain normative acts, and establishing various measures regarding investments financed from public funds
This Emergency Ordinance brings several amendments and supplements to the normative acts, of which we mention:
a) Article 7 of GEO no. 111/2010, regarding parental leave and monthly allowance for child raising, is supplemented with two new paragraphs, respectively (4) and (5):
“(4) Starting with the rights corresponding to the month of April 2017, the amount of the insertion incentive is set at 650 lei.
(5) For subsequent rights after the date referred to in para. (4) the amount of the insertion incentive shall be increased through the Government’s Decision “
b) After Article 76 1 of Law no. 76/2002 on the unemployment insurance system and employment stimulation, are inserted three new articles, Article 76 2 -76 4. The new articles stipulate that registered unemployed individuals, who, according to the law, take up work in a town located at a distance of 50 km away from their town of residence or domicile and, as a consequence, change their domicile or residence in the respective locality or in neighbouring localities thereof, benefits from a mobility bonus, tax-free, paid from the unemployment insurance fund, equal to 75% of the amount intended to ensure expenditures for housing in the new home or new residence, but no more than 900 lei. At the same time, the aforementioned articles stipulate the way the mobility bonus is granted, the period for which is granted, the conditions that a person must meet to qualify for the mobility bonus and the cases in which employees are obliged to repay in full the amounts received.
Law no. 2/2017
Law no. 2 of January 12, 2017, published in the Official Gazette Part I no. 36 of January 12, 2017, amending and supplementing Law no. 227/2015 regarding the Tax Code and amending Law no. 95/2006 on healthcare reform.
Comment: This Law brings significant changes both to Law no. 227/2015 regarding the Tax Code and to Law. 95/2006 on healthcare reform.
Regarding the Tax Code we mention that, in accordance with the amendments made by this Law, the monthly taxable pension income is determined by deducting from the pension income the monthly non-taxable amount of 2.000 lei.
Another important change concerns the art. 160 of the Tax Code:
„Art. 160 – The calculation base for the social health insurance contributions due by individuals with incomes from pensions and by those receiving allowances for temporary work disabilities caused by a work accident or an occupational disease
(1) For individuals with incomes from pensions, the monthly calculation base for the social health insurance contributions is represented by the monthly income from pensions. The contribution shall be covered from the state budget. “
At the same time, Art. 168 paragraph (9) is amended, stating that for individuals with incomes from pensions from another state, the social health insurance contribution is calculated by the competent tax authority based on the specific statement stipulated in art. 130 paragraph (4) or based on the statement regarding the estimated income stipulated in art. 120, as appropriate, in compliance with the applicable European legislation on social security, as well as agreements on social security systems to which Romania is a party of.
Article 169, paragraphs (1) and (6) shall be amended as follows:
“Art. 169 – (1) The following categories of individuals are required to submit monthly the statement stipulated under art. 147 paragraph (1), until the 25th of the following month for which the income is paid:
a) Natural and legal persons who act as employers or individuals treated as such;
b) The institutions stipulated in art. 153 par. (1) g) – i) and l) – o);
c) The National House of Public Pensions, the territorial and sectorial pension houses for those receiving allowances for temporary work disabilities caused by a work accident or an occupational disease;
d) Persons in Romania who derive income from salaries or salaries assimilated income coming from employers in states not governed by the applicable European legislation in the field of social security, as well as agreements concerning social security systems to which Romania is a party of.
(6) To convert in lei the amounts obtained in a foreign currency, representing income from pensions derived by individuals mentioned in par. (5) it is used the exchange rate of the currency market, announced by the National Bank of Romania, the day before submitting the statement regarding the estimated income“
Regarding Law 95/2006 on healthcare reform, the law brings a number of amendments and supplements regarding the pensioners. These provisions regard inter alia the contributions to the fund of those pensioners registered in the public pension system who no longer have their domicile in Romania and establish their residence on the territory of a Member State of the EU, EEA or the Swiss Confederation. Also, it is stipulated that for individuals who derive income from pensions, the monthly contribution for social health insurance is due and is calculated in accordance with Law no. 227/2015 regarding the Tax Code, as subsequently amended and supplemented.
Order no. 164/2017
Order no. 164 of January 25, 2017, published in the Official Gazette Part I no. 108 of February 8, 2017, approving the Procedure for correction of errors in the payment records prepared by debtors concerning tax liability.
Order no. 648/2017
Order no. 648 of February 3, 2017, published in the Official Gazette Part I no. 114 of February 10, 2017, approving a number of forms used to set ex officio the social insurance contributions for individuals.