The document covers the following:
• Order no. 2196/513/2015
• Order no. 2727/2015
• Order no. 3605/2015
• Law no. 339/2015
• Law no. 340/2015
• Order no. 3622/2015
Order no. 2196/513/2015
Order no. 2196 of 05.11.2015 of the Ministry of Labor, Family, Social Protection and Elderly, Order no. 513 of 13.11.2015 of National Institute of Statistics, published in the Official Gazette Part I no. 892 of 27.11.2015, amending and supplementing the Classification of Occupations in Romania – occupation level (six digits), approved by the Order of Minister of Labor, Family and Social Protection and of the National Institute of Statistics president no. 1832/856/2011, includes the following remarks:
Comment: In the Classification of Occupations in Romania (COR) there are added new occupations stated by the present Order:
1) Security agent leading patrol dogs – COR code 541412;
2) Nutritionist consultant – COR code 226504;
3) Loto operative administrator – COR code 421115;
4) Body care operator – COR code 514209;
5) Medical register in pathology – COR code 334402;
6) Equal Opportunities Technician – COR code 341207.
Order no. 2727/2015
Order no. 2727 of 26.11.2015, published in the Official Gazette Part I no. 924 of 14.12.2015, in order to approve the format and the content of certain informative declaration forms, includes the following remarks:
Comment: The present Order approves the format and the content of the following declarations (statements), as well as filling instructions for them:
a) Statement 402 – “Informative declaration regarding the income from salaries or assimilated to them, including the remuneration of directors and other persons assimilated to them, residents of other member states of the European Union, realized in Romania”;
b) Statement 403 – “Informative declaration regarding life insurance products contracted by the residents of other member states of the European Union within the Romanian territory”.
Order no. 3605/2015
Order no. 3605 of 09.12.2015, published in the Official Gazette Part I no. 926 of 15.12.2015, amending and supplementing the Order of the National Agency of Fiscal Administration president no. 52/2012 for approving the format and the content of certain forms stated at Title III from Law no. 571/2003 regarding the Fiscal Code.
Comment: The present Order modifies and replaces some forms stated at Title III from Law no. 571/2003 regarding the Fiscal Code, namely:
– Form 200 – “Declaration regarding the income realized from Romania”;
– Form 201 – “Declaration regarding the income realized from abroad”;
– Form 205 – “Informative declaration regarding the tax withheld at source (capital) and the realized gains/losses, for income beneficiaries”;
– Form 250 – “Annual taxation decision for the income realized from Romania by the individuals”;
– Form 251 – “Annual taxation decision for the income realized from abroad by the individuals”.
Law no. 339/2015
Law no. 339 of 18.12.2015, published in the Official Gazette Part I no. 941 of 19.12.2015, for the state budget for 2016, includes the following remarks:
In 2016, the level of the retirement social allowance, provided by the Government Emergency Ordinance no. 6/2009 establishing the minimum guaranteed social pension, approved by Law no. 196/2009, is at 400 Romanian lei.
Law no. 340/2015
Law no. 340 of 18.12.2015, published in the Official Gazette Part I no. 942 of 19.12.2015, of the social security budget for 2016.
Among the major changes of the present law, we mention here:
1) The average gross salary for the foundation of the state social security budget for 2016 is 2,681 Romanian lei.
2) The amount of death allowance is established, within law, for:
a) the insured or retired person, at 2,681 Romanian lei;
b) one family member of the insured or retired person, at 1,341 Romanian lei.
3) The pension point value for 2016 is 871,7 Romanian lei.
4) In 2016, the correction index included at Article 170 of Law no. 263/2010 regarding the unitary public pension system subsequently amended and supplemented, is of 1.09.
5) In the individual social security contribution share provided at the Article 138 from Law no. 227/2015 regarding Tax Code, subsequently amended and supplemented, it is also included the 5.1% share corresponding to the private pension funds, provided by Law no. 411/2004 regarding the private pension funds.
Order no. 3622/2015
Order no. 3622 of 10.12.2015, published in the Official Gazette Part I no. 943 of 21.12.2015, approving the format and the content of some forms used for the administration of income tax and of social contributions of individuals, includes the following remarks:
It is approved the format and the content of the following forms:
a) 220 „Declaration regarding estimated income / income norm”
b) 221 „Declaration regarding income from agricultural activities imposed on the base of income norm”
c) 222 „Informative declaration regarding the start/end of the activity of individuals carrying out economic activities in Romania and who receive income in the form of salaries and assimilated to the salaries from abroad”
d) 223 „Declaration regarding the estimated income for the associations without judicial personality and entities under tax transparency regime”
e) 224 „Declaration regarding the income in the form of salaries and assimilated to the salaries from abroad received by individuals carrying out economic activities in Romania and by the Romanian individuals engaged in diplomatic mission and consular posts accredited in Romania”
f) 260 „Decision to impose regarding the advance payments with the title of income tax/social health contributions/social insurance contributions”
g) 650 „Decision to impose regarding the advance payments with the title of social health contributions for the income coming from the lease of goods”.