Taxarea contractelor individuale de muncă cu timp parțial

Taxarea contractelor individuale de muncă cu timp parțial

Numărul 6, 18-24 feb. 2020  »  Expertiza și auditul afacerilor


This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security and health insurance contributions, instead of the gross minimum domestic salary. The pronouncement introducing these provisions is Law 263/2019 on amending Law 227/2015 regarding the Tax Code, which is intended to eliminate the increased CAS and CASS payments for part-time employees or employees with performance-related pay.
This article analyses issues in relation with individual part-time contracts, the rights of part-time employees, employers’ obligations, salary calculations, and filing and payment obligations.

Clasificare JEL: J41, K31, K34, M41

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