09
Feb 2016
In 2016, persons deriving incomes from dividends will not owe the contribution for social health contributions for these incomes, if they will derive incomes from:
- Salaries
- Pensions
- Independent activities
- Farming activities
- Unemployment allowance and allowances for child raising
- Social allowance granted according to Law no. 416/2001
- Allowance for temporary work incapacity after an work accident of due to a work-related illness.
The only exception mentioned by the new Fiscal Code is represented by the incomes derived from intelectual property rights.
In 2016, the monthly calculus basis for the social health insurance will not be less than one minimum gross basic salary, if the income from dividends the contribution is calculated for will be the only income derived.
In 2017, incomes from dividends are included in the payment area of individual health contribution, and the calculus basis is not allowed to surpass the gross average national salary multiplied by 5.
