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Human Capital Alert

No.4/July 2008

Official Gazette (order 271/2008 published in Official Gazette 471/26 June 2008) - As of 1 July 2008, Order 271/2008 will enter into force whereby the Bucharest Employment Agency is appointed as the competent authority at national level to collect statements regarding fiscal registration and social security liabilities from non-resident employers contracting seasonal workers. - As such, following the previous legislative acts (namely Emergency Ordinance 76/2007 regarding the special procedure for registration and payment of Romanian social security contribution and its implementing norms, as well as Order 112/2008 regarding the template of special statement for fiscal registration and payment of social security contributions), non-resident employers can now actually comply with the legal requirements, not only in term of payment, but also in respect of the reporting of social security liabilities. (Emergency Ordinance 93/2008 published in Official Gazette 484/30 June 2008) - the emergency ordinance modifies and amends Law 95/2006 regarding health care reforms. As such, the monthly health fund contribution will be due on pension income which exceeds the limit subject to income tax (i.e. RON 1000). - in addition, the health fund contribution will also be due from individuals who are covered under the Romanian social security system and who obtain non-taxable income. The relevant quota will be applied to the realised income. - statements regarding the current liabilities to the fund and the proof of their payment will also be due from freelancers as well as from authorized persons who carry out independent activities. Its rate filing would be subject to a fine ranging between ROB 50- RON 100. (Decision 682/2008 published in Official Gazette 503/3 July 2008) - The above decision approves the Agreement between the relevant ministerial Romanian authorities and Norwegian Ministry of Social Inclusion regarding the exemption of certain categories of workers (ie sailors) from the provisions of article 13 of the European Regulation 1.408/71. - The Agreement is concluded for a 5 year period with the possibility of extension. - The Decision also provides in appendix the template of the E101 certificate to be used by the parties together with the relevant instructions for filling in. Sursa: http://www.ey.com

Tags: security social regarding

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