26

Jan 2017

  1. The cancellation of the ceiling for the calculus basis for the individual contribution to the social insurance (pensions) starting with February 1st 2017 for the incomes derived from salaries

Starting with February 1st, 2017, the basis for the calculus of the individual contribution to social insurance for incomes derived from salaries and assimilated to these shall not be limited to a maximum limit represented by the gross average salary income (currently 13.405 lei) multiplied by 5. Thus this ceiling is cancelled, it will still be valid for the incomes due to the month of January 2017.

Example: For a gross income of 15.000 lei, until now the contribution for social insurance (pensions) was in amount of 1.408 lei. Starting with February 1st, 2017, the contribution for pensions will be of 1.575 lei. This fact will lead to the due diminishing of the net salaries. We mention that the incomes that do not overcome the gross average salary income (13.405 lei) multiplied by 5 will not be affected by the above-mentioned measure.2. The cancellation of the ceiling for the calculus basis of the social insurance contribution (pensions) owed by the employer starting with February 1st, 2017 for the incomes from salaries

2. The monthly calculus basis for the contribution to the social insurance owed by the employer for the incomes derived from salaries and assimilated to those will not be capped any longer starting with the incomes due to the month of February 2017. Thus, the calculus basis will be represented by the sum of the incomes derived by the individuals that obtain incomes from salaries or assimilated to the salaries, and the individual contribution will be owed according to that sum.

  1. It is still applicable the ceiling of five gross average salaries for other categories of incomes

The calculus basis for the individual contribution for social insurance (pensions) remains under the ceiling of maximum five gross average salaries for the following situations:

  • For individuals that derive incomes from independent activities;
  • For individuals that derive incomes from the intellectual property rights.