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Human Capital Alert No. 1/January 2009

Official Gazette

(Emergency Ordinance 226 / 30 December 2008 published in Official Gazette 899 / 31 December 2008)

I. The Emergency Ordinance amends Health Law 95 / 2006 providing the health contribution rates applicable from 1 January 2009 as follows:

5.5% - employee contributions; 5.2% - employer contributions; 10.7% - optional contributions for :

(i) members of diplomatic missions in Romania;(ii) foreign and stateless persons temporarily staying in Romania; and(iii) Romanian citizens resident abroad temporarily staying in Romania.

 

II. The Emergency Ordinance sets the rates for the pension contributions, applicable from 1 January 2009, as follows:

for normal working conditions - 28% (9.5% employees and 18.5% employers); for extraordinary working conditions - 33% (9.5% employees and 23.5% employers); for special working conditions - 38% (9.5% employees and 28.5% employers).

The 9.5% employee contribution includes the 2.5% for private pension funds.

 

III. The Emergency Ordinance sets the rates for the unemployment contribution and for the contribution to the Guarantee Fund for outstanding salary payments, applicable from 1 January 2009, as follows:

0.5% - employer's unemployment contribution; 0.5% - employee's unemployment contribution; 1% - unemployment contribution from persons insured through the unemployment insurance contract; 0.25% - employer's contribution to the Guarantee Fund for outstanding salary payments.

 

IV. The Emergency Ordinance sets the rates for the labour accidents and professional diseases contributions (as provided by Law 346 / 2002) between 0.15% and 0.85% applied on the gross realized income, starting with 1 January 2009.

 

V. The Emergency Ordinance sets the value of the pension point for 2009 at RON 697.5 (as provided by Law 19/2000), valid from 1 January 2009.

 

VI. Social assistance upon death of a family member for 2009 shall be:

1,702 RON - for the insured person or retired person; 851 RON - for a family member of the insured or retired person.

 

VII. The Emergency Ordinance amends article 259, paragraph (3) of the Health Law 95 / 2006 stating that the health contribution for the pension income which is below the taxable level (RON 1,000 as established by the Fiscal Code) is due and shall be computed from 1 January 2010.

 

VIII. The Emergency Ordinance amends Emergency Ordinance no. 148 / 2005 regarding family support for raising children, introducing a cap of 4,000 RON for monthly maternity leave.

 

IX. The Ordinance annuls Emergency Ordinance 192 / 25 November 2008 regarding the approval of certain fiscal measures for economic growth and an increase of the number of employed persons.

(Emergency Ordinance 230 / 30 December 2008 published in Official Gazette 4 / 5 January 2009 amending Law 19 / 2000 regarding the public pension system and Law 164 / 2001 regarding the state military pension )

The Emergency Ordinance states that individuals retired on grounds of age as well as individuals from the justice, defense, public order and national security systems can not receive both a pension and other incomes related to a current public position. They are obliged to choose between one of the above mentioned sources of income within 15 days of the above mentioned emergency ordinance entering into force.

(Order 1815 / 29 December 2008 published in Official Gazette 2 / 5 January 2009 regarding the template and content of certain forms stipulated in Title III of Law 571 / 2003 regarding the Fiscal Code)

The Order sets the new templates for the Forms:

200 "Statement regarding the realised income" and 250 "Annual tax decision for the incomes realised in Romania by individuals" and establishes the related instructions for completing these forms.

The new approved templates are applicable starting with the submission of the relevant information for 2008.

 

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