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The main amendments in the fiscal and income policy for 2011

The increase of the auto tax and excises, the possibility that micro-entreprises could opt for an income tax of 3% on income, health contributions for several pensioners, as well as the increase of the ceiling for deposit guarantee are among the main amendments applied since 1 January.

Thus, the pollution tax will be increased starting with 2011 by 45-50% against the present level, but with a double increase or triple increase for polluting vehicles, the tax being established according to the age of the vehicle, its capacity and the polluting level. The higest value of the tax for 2011 will be 30,432 euro to register a non-euro vehicle with an engine of 3,200 cm3, made 20 years ago.

The excise for leadless fuel will increase starting with 1 January by 15 euro/ton, from 452 euro/1,000 litres to 467 euro/1,000 litres. For diesel, the excises will go up by 11 euro per tonne, from 347 euro/1,000 litres to 358 euro/1,000 litres.

The micro-entreprises will have the possibility that, starting 1 January to opt between the payment of an income tax of 16% out of the profit and a tax of 3% on the income. This taxing system will be applied to companies with 1-9 employees and who got in the previous year an income of up to 100,000 euro.

The guaranteeing ceiling of banking deposits of natural persons and legal persons will be increased, starting 1 January from 50,000 euro to at least 100,000 euro.

The government decided that pensions with income starting 740 lei and the revolutionaries with the exception of the wounded ones, pay social contributions. Thus, starting 1 January 2011 they will be obliged to pay contributions of 5.5% to the Health insurance fund almost two million new contributors to the system.

The contribution to the compulsory private pensions ( II pillar) will increase by half the percentage point next year, at 3% of the gross income of employees.

Other important amendments refer to the increase of income by almost 100% for goods transport vehicles of over 12 tons and vehicle combinations of the same capacity.

The limit for damages for RCA insurance will increase by 40-50% in 2011 against the values of this year.

For material damage, the limit will be increased by 50% at 750,000 euro,against 500,000 euro in 2010.

The companies will have the possibility to pay social contributions and income tax on the basis of a single statement, which could be filled in on line, presented at Agentia Nationala de Administrare fiscala. At present, the companies are obliged to fill in five forms to pay their taxes, out of which two for ANAF and three for health, unemployment and pensions insurance.

Starting with 1 January, the inspectors of ANAF will have permanent access to the companies to check documents and they could withdraw the functioning authorisation if they discover law irregularities.

Natural persons whose income are over at least 50,000 lei the stated sums will pay a tax of 16% for the difference between the two values.

According to the minister of finances Gheorge Ialomitianu, the most affected will be the owners of yachts and villas who spend a lot for expensive holidays, but without justifying their money through the income stated to the state. The checkings will not aim at banking accounts of natural persons, as the banks lobbied and showed the danger of massive withdrawals from the system.

The unemployment payment, will be starting with 1 Janyary 75% if the value of the key social index, of 500 lei, and will not be connected to the minimum salary, increased to 670 lei, the same amendment being applied to graduates who get unemployment aid.

Basic salaries in the public sector will be increased by 15% against the level of October 2010, and the minimum basic salary will be 670 lei.

The draft for the salary law includes that basic salaries in the public sector will increase in 2011 by 15% and will stay 13.75% less than June 2010 when they were reduced by the government, without changing the new level before the end of the year.

Starting January there will be the provisions of single salary law and the emergency ordnance regarding loans, which were passed on 28 December 2010, by president Traian Basescu, after the Constitutional Court decided the documents observed the constitution.

Mothers will have the possibility to opt for a period for the bringing up of the child of two years with a payment between 600 lei and maximum 1,200 lei.

For a period of one year, the payment will be maximum 3,400 lei. If they return to work before the end of the period of one year, mothers will get a monthly bonus of 500 lei for the whole interval of 24 months. If they come back to work after the first year, mothers won't benefit from this bonus. The bonus is not given to the mothers who opt for two year period with maximum payment of 1,200 lei.

The mothers who benefit from the respective payment are not affected by the amendments.

Unemployed will not get the unemployement aid if they refuse a working place, irrespective of the distance to their home or if they do not take part in professional training programmes.

The present legislation stops the unemployment aid only if the working place is 50 km away from home.

Moreover, starting 2011 the companies will have the possibility to pay social contributions and income tax on one single statement. The statement will be filled as hard copy until the 1 July 2011, after which the document will be presented monthly on line.

2011 brings amendments as regards the energy certification of the buildings.

Thus, the owners will have to own a energy performance certificate of the building if they want to sell or rent the respective space.

Sursa: http://www.actmedia.eu

Tags: euro starting payment companies mothers amendments increased income increase possibility january contributions rca

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