Content:
- Law no. 2/2018
- Law no. 3/2018
- Emergency Ordinance No. 116/2017
- Decision no. 924/2017
- Order no. 4140/2017
- Order no. 3726/2017
- Order no. 3780/2017
- Order no. 3769/2017
- Decision no. 940/2017
- Law no. 270/2017
- Order no. 3725/2017
- Order no. 3781/2017
- Order no. 3254/2017
Law no. 2/2018
Law no. 2/2018, published in the Official Gazette Part I no. 4 of January 3, 2018, regarding the state budget for 2018, brings the following clarifications:
Comment : For the fiscal year 2018, this law provides and authorises incomes by chapters and sub-chapters and expenditures depending on destination and the main credit officers for the state budget, for the Single National Health Insurance Fund (CASS), foreign credits, foreign non-reimbursable funds and activities fully-funded from own income.
Law no. 3/2018
Law no. 3/2018, published in the Official Gazette Part I no. 5 of January 3, 2018, regarding the state social insurance budget for 2018, brings the following clarifications:
Comment : This law stipulates that for the year 2018 the gross average income used to substantiate the state social insurance budget for 2018 is of 4,162 lei.
The amount of the death grant shall be established, in accordance with the law, in the case of:
a) the insured person or the pensioner, at 4,162 lei;
b) of a family member of the insured or the pensioner, to 2.081 lei.
In 2018, the correction index provided for in art. 170 of Law no. 263/2010 regarding the unitary pension system, with subsequent amendments and supplements, is of 1,15.
During January, 1 and July 1, 2018 the value of the pension point is 1,000 lei.
Emergency Ordinance No. 116/2017
Emergency Ordinance no. 116/2017, published in the Official Gazette Part I no. 1043 of December 29, 2017, regarding some budgetary measures and the amendment of Law no. 263/2010 on the unitary pension system, brings the following clarifications:
Comment : This emergency ordinance amends art. 36 of the Law no. 263/2010 on the unitary pension system, meaning that the calculation basis of the social security contribution for the insured persons mentioned in art. 6 par. (2) is represented by the monthly income of the insured person, registered in the social insurance contract, but not less than the sum representing 35% of the gross average income used to substantiate the social insurance budget.
Decision no. 924/2017
Decision no. 924/2017, published in the Official Gazette Part I no. 1039 of December 12, 2017, establishing the re-evaluation procedure for workplaces with special conditions, re-evaluated in accordance with the provisions of art. 30, par. (2) of Law no. 263/2010 on the unitary pension system, brings the following clarifications:
Comment : The provisions of this decision apply only to workplaces with special conditions, as provided in art. 30 par. (1) letter e) of Law no. 263/2010 on the unitary pension system, with subsequent amendments and supplements, from those units that have obtained an approval notice to maintain special work conditions under the Government Decision no. 1284/2011 establishing the re-evaluation procedure of workplaces with special conditions stipulated in art. 30 par. (1) letter e) of Law no. 263/2010 on the unitary pension system, with subsequent amendments.
Decision no. 924/2017 defines the following expressions: “ workplaces with special conditions”, “persons working in workplaces with special conditions”, “re-evaluation of workplaces with special conditions” “the technical expertise for the re-evaluation of workplaces with special conditions” , “medical expertise for the re-evaluation of workplaces with special conditions”, and lists the criteria used for the re-evaluation of workplaces with special conditions.
Order no. 4140/2017
Order no. 4140/2017, published in published in the Official Gazette Part I no. 1014 of December 29, 2017 approving the template and content of some forms used for determining the social insurance contribution and the social health insurance contribution, brings the following clarifications:
Comment : This order approves the template and content of the following forms:
· 600 – Statement regarding the income on which social security contribution is due and regarding reaching the income level representing the minimum ceiling for being liable for health fund contribution
· 610 – Tax decision regarding the assessment of social security contribution and health fund contribution for individuals for the year ….
Form 600 is filed by individuals who earn income (from sources other than salaries) for which social security and/or health insurance contributions are owed.
Order no. 3726/2017
Order no. 3726/2017, published in published in the Official Gazette Part I no. 1038 of December 29, 2017 brings amendments and supplements to the Order of the President of the National Agency for Fiscal Administration no. 3695/2016 for the approval of the tax forms establishing the annual income tax and the social contributions due by individuals, brings the following clarifications:
Comment : This order amends the APANAF Order no. 3695/2016 approving the following forms:
· 201 – Statement of income derived abroad;
· 205 – Statement on the withholding tax, earnings from gambling and earnings/losses derived from investments, by income beneficiaries
· 207 – Statement on the withholding tax / exempted income, by non-resident income beneficiaries;
Order no. 3780/2017
Order no. 3780/2017, published in published in the Official Gazette Part I no. 1038 of December 29, 2017 approving the template and content of some forms used for the administration of income tax, brings the following clarifications:
Comment : This order approves the template, content and filling instructions for the following forms:
· 220 – Statement on the estimated income/income tax bracket”;
· 221 – Statement on the income from agricultural activities taxed based on income tax brackets”
· 222 – Informative statement regarding the start/end of the activity of individuals carrying out activities in Romania and earning income in the form of salaries and similar income abroad”;
· 223 – Statement on the estimated income for associations without legal personality and entities subject to tax transparency;
· 224 – Statement on the income in the form of salaries and similar income derived from abroad earned by individuals carrying out activities in Romania,
Order no. 3769/2017
Order no. 3769/2017, published in the Official Gazette Part I no. 1033 of December 28, 2017 amending Annex no. 2 to the Order of the President of the National Agency for Fiscal Administration no. 3140/2016 for the approval of the Registration procedure applicable to non-resident entities having one or several permanent establishments in Romania and the template and the content of Form 013 “Tax Registration statement/ Mentions Statement for non-resident taxpayers carrying out activities in Romania through one or more permanent establishments”.
Decision no. 940/2017
Decision no. 940/2017, published in the Official Gazette Part I no. 1026 of December 27, 2017, amending and supplementing the Methodological Norms regarding the granting of holiday vouchers, approved by the Government Decision no. 215/2009, brings the following clarifications:
Comment : This Decision states, inter alia, that in the case of cumulative positions held by an individual, holiday vouchers shall be granted by those employers where the beneficiaries in question have their basic function, according to the law, or, as the case may be, by each employer proportionally with the time worked, in compliance with the legal provisions in force.
The processing of personal data by employers, issuing entities, processing entities and other specialized organizations, is carried out according to the provisions of Law no. 677/2001 regarding the protection of individuals with regard to the processing of personal data and the free circulation of such data, with subsequent amendments and supplements.
This Decision shall enter into force 30 days after its publishing in the Official Gazette of Romania, Part I.
Law no. 270/2017
Law no. 270/2017, published in the Official Gazette Part I no. 1037 of December 28, 2017, on prevention, brings the following clarifications:
Comment : This law provides that all public authorities / institutions with powers of control, acknowledgment and sanctioning of criminal offices shall be bound, according to the areas under their responsibility, that, within 3 months of the enforcement of this law, to elaborate and disseminate supportive materials and guides and have on their websites sections dedicated to public information regarding:
a) the legislation in force regarding the acknowledgment and sanctioning of contraventions;
b) the rights and obligations of these public authorities / institutions in carrying out activities of ascertaining these contraventions and applying the respective sanctions, as well as the rights and obligations of the persons who are subject to these activities;