Starting with the income of January of the current year, the taxes for the part-time employees are calculated proportionally with the income, according to Law 263/2019. Prior to this new regulation, the minimum basis to determine the social security contribution and health insurance contribution was equivalent with the regulated gross minimum wage. Basically, the new law cancels the articles of the Fiscal Code stating that, the social security contribution and health insurance contribution for the income obtained under a part-time contract, must be determined at the level of the minimum wage in the economy, if the salary obtained under the part time contract is smaller.
Tax Alert Transfer pricing updates ANAF Order No. 828/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation… Read more
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Tax Alert Emergency Ordinance (OUG) 8/2026 to approve actions for Economic Recovery has entered into force The main provisions in the area of tax legislation are: A. CORPORATE INCOME TAX • An additional mechanism to stimulate investment in… Read more