Ordinance no. 4/2017 for amending the Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette no. 598/25.07.2017. Starting with the August 2017 salaries, companies will pay increased contributions to pensions (CAS) and health insurance (CASS) for full-time or part-time employees with gross monthly income below the country’s gross minimum wage. The rates will be calculated at a gross minimum income of 1,450 lei, irrespective of the salary earned by the employee. The Ordinance lists certain categories of persons to whom the provision does not apply, such as: pupils or students under the age of 26, persons with disabilities, certain categories of retirees. The Order will enter into force on 1 August 2017.
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