- Law no. 123/2014
- Order no. 4553/2014
- Law no. 125/2014
- Law no. 126/2014
Comment: Starting with the income for the month of October 2014, the shares of the social security contributions payable by employers are reduced by 5%.
The structure of the social contributions payable by the employee and by the employer, starting with the month of October 2014, will be as follows:
- 26.3% for normal working conditions, of which 10.5% for the individual contribution and 15.8% for the contribution payable by the employer;
- 31.3% for difficult working conditions, of which 10.5% for the individual contribution and 20.8% for the contribution payable by the employer;
- 36.3% for special working conditions and for other working conditions, of which 10.5% for the individual contribution and 25.8% for the contribution payable by the employer.
Comment: This Order implements the provisions of Article 149 (3) of the National Education Law no. 1/2011
Comment: According to this law, which is to enter into force on October 1st, 2014, as regards the pensioners registered within the public pension system:
- Debts arising from or which are to arise from pensions or social allowance for pensioners and accompanying persons and representing unduly received amounts will no longer be recovered;
- The amounts recovered from pensioners starting from January 1st, 2011, will be returned to the latter in installments, over a period of 5 years, starting with January 1st, 2015. The return shall be done based on the requests filed by the pensioners with the pension houses.
Law no. 126/2014
Comment: The main amendments operated by this law:
- The payment of the child raising allowance will not be suspended in the event that the person entitled to it is in one or several of the following situations:
a) he/she receives various amounts of money based on the law, the collective employment agreement or the individual employment agreement paid during the leave for child raising, other than those resulting from the actual performance of an activity during the period of the leave;
b) he/she receives allowances as local or county councilor
c) he/she earns an income subject to taxation, as a result of the actual performance of an activity during the period of the leave, of a maximum of 6 ISR (the social reference indicator), namely RON 3000, in one calendar year.
- The amounts representing entitlements set out by this emergency ordinance collected unduly shall be recovered from the beneficiaries thereof in the conditions of the law, based on the decision issued by the executive director of the territorial agency, in compliance with the general statute of limitations. The amounts shall be paid by the debtor, within 180 days from the date when the decision is communicated.
- In the event that, during the leave for child raising, earnings have been obtained above the level set out in the legislation, the recovery of the unduly received amounts shall be done based on the calculation of the difference between the monthly amount of the allowance for child raising and the monthly level of the incentive for early return to work which the person in question would have been entitled to receive. The debt shall only be calculated for the months when an activity was performed.
- The debts that have been or are to be calculated for the persons entitled to allowance for child raising/incentive for returning to work, based on Emergency Government Ordinance no. 148/2005, approved as amended and supplemented by Law no. 7/2007, as amended and supplemented, or of Emergency Government Ordinance no. 111/2010, approved as amended by Law no. 132/2011, as amended and supplemented, shall be exempted from payment.
- The amounts from the debts recovered starting with January 1st, 2011 and until the entry into force of this law shall be refunded in installments, over a period of 5 calendar years, starting with January 1st, 2015, by means of equal monthly payments.