{"id":9537,"date":"2020-01-23T02:33:07","date_gmt":"2020-01-22T23:33:07","guid":{"rendered":"https:\/\/beta.kreston.ro\/2020\/06\/01\/taxation-of-part-time-contracts\/"},"modified":"2020-06-01T02:34:06","modified_gmt":"2020-05-31T23:34:06","slug":"taxation-of-part-time-contracts","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/taxation-of-part-time-contracts\/","title":{"rendered":"Taxation of part-time contracts"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]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.<\/p>\n<p>Prior to this new regulation, the minimum basis to determine the social security contribution and\u00a0health insurance contribution\u00a0was equivalent with the regulated gross minimum wage.<\/p>\n<p>Basically, the new law cancels the articles of the Fiscal Code stating that, the social security contribution and\u00a0health insurance contribution\u00a0for 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.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]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\u00a0health insurance contribution\u00a0was equivalent with the regulated gross minimum wage. Basically, the new law cancels [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9535,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-9537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/9537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=9537"}],"version-history":[{"count":3,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/9537\/revisions"}],"predecessor-version":[{"id":9540,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/9537\/revisions\/9540"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/9535"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=9537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=9537"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=9537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}