The document covers the following:
• The state budget law for the year 2015
• The law on the state social security budget for the year 2015
Law no. 186/2014
Law No. 186 of 29.12.2014, published in the Official Gazette Part I No. 960 from 30.12.2014, on the state budget for the year 2015, stipulates the following:
…………………………………………………………………………………………………………………………………………..
Art. 10 (5) For the year 2015, the contribution rates for social health insurances, as well as for medical leaves and social health insurance indemnities are those provided under art. 29618 para. (3) letters b) and c) of Law No. 571/2003 on the Fiscal Code, as subsequently amended and completed.
……………………………………………………………………………………………………………………
Law no. 187/2014
Law No. 187 of 29.12.2014, published in the Official Gazette Part I No. 961 from 30.12.2014, on the state social security budget for the year 2015, stipulates the following:
Comment: According to the present law:
The gross average wage used for substantiating the state social security budget for the year 2015 is of 2415 RON.
The death grant rate shall be established, under the law, as follows:
a) for an insured or retired person, at 2415 RON;
b) for a family member of the insured or retired person, at 1208 RON.
The value of the pension point in the year 2015 is of 830.2 RON.
The correction index provided under art. 170 of Law 263/2010 on the uniform system of public pensions is of 1.07.
The mandatory social contribution rates for the year 2015 are those provided under Law No. 571/2003 on the Fiscal Code.
Contribution to social security:
a) 26.3% for regular working conditions, of which 10.5% for the individual contribution and 15.8% for the contribution owed by the employer;
b) 31.3% for particular working conditions, of which 10.5% for the individual contribution and 20.8% for the contribution owed by the employer;
c) 36.3% for special working conditions, of which 10.5% for the individual contribution and 25.8% for the contribution owed by the employer;
Contribution to the health insurance fund
5.5% for the individual contribution;
5.2% for the contribution owed by the employer;
Contribution to the unemployment insurance budget:
a) 0.5% for the individual contribution;
b) 0.5% for the contribution owed by the employer.
Contribution for work-related accidents and occupational diseases – differentiated according to risk class, between 0.15% – 0.85%.
Contribution to the guarantee fund for payment of salary receivables – 0.25% owed by the employer.
The individual social security contribution rate provided under art. 29618 para. (3) letter. a) of Law No. 571/2003 on the Fiscal Code, also includes the 5% rate associated to privately-managed pension funds, provided by Law No. 411/2004 on privately-managed pension funds, republished, as subsequently amended and completed.
In the year 2015, regarding the payment of rights at the beneficiaries’ residence, the expenses for forwarding and paying the rights funded from the state social security budget and from the unemployment insurance budget shall be established by applying the 1% rate to the amounts paid and they shall be borne from the budget funding the respective right. In the year 2015, the fee for a payment coupon at the beneficiary’s residence, if they selected payment into a current account or into a card account, is of 2.15 RON and it shall be borne from the budget funding the respective right.