Over-taxation of part-time contracts and additional deductions for salaries under 4.500 lei

Part-time employees will pay contributions equivalent to the minimum gross salary per country from January 2023.

It is proposed to introduce as a monthly basis for calculating the social security contribution and the health social security contribution the minimum gross salary per country guaranteed in payment, for income earned under individual full-time or part-time employment contracts below this level.

The calculated income will be the minimum gross salary per country in force in the month for which the contributions are due and not the income realized by the employee.

The measure does not apply if employees earn during the same month income from salaries or assimilated to salaries under two or more individual employment contracts, and the cumulative monthly basis of calculation related to them is at least equal to the gross minimum wage per country.

There are several changes to the salary chapter, including:

In Article 76, after paragraph (4) two new paragraphs, paragraphs (41) and (42), are inserted, with the following content:

“(41) the following cumulative monthly income does not represent taxable income within the meaning of income tax, within the limit of the monthly ceiling of no more than 33% of the basic salary corresponding to the job occupied:

a) additional benefits received by employees under the mobility clause according to the law, within the limit of 2,5 times the legal level established for the delegation/secondment allowance, by Government decision, for the staff of public authorities and institutions;

b) the value of the food provided by the employer for its own employees, natural persons who earn income from salaries or assimilated to salaries, in situations other than that provided for in paragraph 12 (4) (b).

c) as stipulated in the employment contract or in the internal regulation, within the limit of the maximum value, according to the law, of a meal ticket / person / day, provided at the date of granting, in accordance with the legislation in force.

When setting the monthly non-taxable ceiling, the number of days in the month in which the individual carries out teleworking or work at home or is on leave/medical/delegation shall not be taken into account.

(42) the order in which the income referred to in paragraph (41) shall be included in the monthly ceiling of no more than 33% of the basic salary corresponding to the job occupied shall be established by the employer.”

Deductions for those with salaries below 4.500 lei

The draft amendment to the fiscal Code, published this week, proposes the revision of the system of granting personal deductions for taxpayers who earn income from salaries at the place where the basic function is located.

Thus, a basic personal deduction is proposed, which will be granted for individuals who have a gross monthly income of up to 4.500 lei and additional deductions for young people and children up to 18 years

As a novelty, a deduction of 15% of the tax from the minimum gross basic salary per country guaranteed in payment for individuals up to 26 years of age is introduced, which makes incomes from salaries whose level is up to 2.000 lei above the minimum gross basic salary per country, guaranteed in payment, in order to increase, after all, the employment rate among young people, where there is unemployment of a structural nature, but also for employees who have children in any form of education, to encourage sending to school and, say, avoiding school dropout.
For each child under 18 years of age, the parent who earns income from salaries, regardless of their level, will receive an additional monthly deduction of 100 lei.

At the moment, for taxpayers who earn gross monthly income from salaries over 3.600 lei, no personal deduction is granted. Deductions will be granted on the basis of a grid.