LEGISLATIVE NEWSLETTER
Content:
- Order no. 2343/2017
Order no. 2343/2017
Order no. 2343/2017, published in the Official Gazette Part I no. 717 of September 5, 2017, on the procedure of application of the provisions of art. 140 para. (3) letter e) of Law no. 227/2015 regarding the Tax Code, brings the following clarifications:
This procedure applies to employees who, during the same month, derive income from salaries or assimilated to salaries based on two or more individual employment contracts and the monthly base of their cumulative calculation is at least equal to the gross minimum wage per country, in force in the respective month, according to art. 140 para. (3) letter e) of Law no. 227/2015 regarding the Tax Code, for which the employers or the persons assimilated to them owe the social insurance contribution and the health insurance contribution to the actual gross income level, and not to the minimum gross salary per country, guaranteed for payment and corresponding to the number of working days in the month in which the contract was active.
Taking into account the above, the employees who fall in the category set out by art. 140 para. (3) letter e) of the Tax Code, have the obligation to submit to each employer or persons assimilated to them a statement on their own liability, which shows that the cumulated monthly gross incomes, earned from salaries and assimilated to salaries based on several individual labor contracts, are at least equal with the gross minimum salary per country guaranteed for payment.
By way of exception, if the employees earn with one of the employers a monthly gross income corresponding to the number of days worked in the month, at least equal to the gross minimum salary per country guaranteed for payment, they are not required to submit to the employer the own-liability statement.
This statement shall be submitted monthly, during the period in which the employee falls in the category referred to in the first paragraph, until the 5th of the month following that for which the salary rights are constituted.
In order to fill out the aforementioned statement, until the established deadline, each employer must issue to the employee, upon request, a document showing the monthly gross income earned.
If the employees do not submit the statement, each employer or the person assimilated to them establishes the monthly calculation base for the social insurance contribution and the social health insurance contribution at the level of the minimum gross salary per country corresponding to the number of working days of the month for which the contract was active, if the gross income earned is below the minimum gross monthly salary.
In order to fall in the category referred to in the first paragraph, the employee accumulates gross monthly incomes from salaries and assimilated to salaries, and the resulting amount is compared with the gross minimum salary per country in force for the month for which the social contributions are due.
We mention that the wording the individual employment contract is active means the period during which the individual employment contract is not suspended according to the provisions of the updated Labor Code.
This order also establishes how to calculate the minimum gross salary per country for the days worked during one month, for the month during which the individual employment contract is active only for a fraction of the month. At the same time, the order also sets out the template for the own-liability statement that employees have to fill out monthly.
For income earned from salaries and assimilated to salaries corresponding to August 2017, the employees who fall in the category set out in art. 140 para. (3) letter e) of the Tax Code shall submit the statement on their own liability to each employer by September 10, 2017 at the latest.
Finally, we mention that the employer has the obligation to register and keep the records of the employees’ statements.
Statement template according to Order no. 2343/2017
STATEMENT
Under the sanctions applied for false statements set out in Law no. 286/2009 on the Criminal Code, as subsequently amended and supplemented,
I, the undersigned,. . . . . . . . . ., domiciled in . . . . . . . . . ., str. . . . . . . . . . . no. . . . . . . . . . ., bl. . . . . . . . . ., staircase . . . . . . . . . ., apt. . . . . . . . . ., county / district. . . . . . . . . ., identified with B.I. / C.I. series. . . . . . . . . . no. . . . . . . . . . ., CNP (Personal Identification Number). . . . . . . . . .,
I hereby declare the following:
During the month of . . . . . . . . . . I have earned income from salaries or assimilated to salaries based on two or more individual employment contracts and the cumulative monthly calculation base for them is at least equal with the minimum gross salary per country.
Date …………. Signature …………………..