Changes in Payroll after the Increase of the Minimum Salary

The increasing of the minimum salary nationwide involves a number of changes in payroll. Also, with the increasing of the minimum earning to 1,050 lei from 1 July 2015, the cost of employer, the employee contribution costs and the minimum remuneration for day workers are increased.

The payroll after increase

The monthly base for calculating the contribution for leaves and the allowances for health insurance can not exceed, as value, the product of the number of insured persons of the month for which the contribution is calculated and the value of 12 minimum salaries. So, the increase of the gross minimum salary impacts the basis limit for calculating the leave contribution and allowances of health insurance.

Regarding the sick leave, the monthly base calculation of the contribution for work accidents and occupational diseases is equal to the gross minimum salary guaranteed in payment, corresponding to the number of days of sick leave, except the work accident or the occupational disease.

 

The contribution for unfitted persons with disabilities, for companies who have at least 50 employees, is 50% of the minimum gross salary multiplied by the number of jobs for which persons with disabilities were not hired, according to the law 448 / 2006 updated.

The cost of employer, increased by 92 lei

For companies that have paid employees with minimum salary, the employer cost increases. Thus, from a value of 1,197 lei until 1 July 2015 (as an employer pays for an employee paid with the minimum wage), the employer will have to pay 1,289 lei from 1 July.

At the same time, the value of contributions paid by employee increases as they apply to a higher base salary, as can be seen from the example of payroll in case of gross minimum salary increased to 1,050 lei:

Payroll for the Minimum Gross Salary

See also our salary calculator

Day workers remuneration increases

The law 52/2011 on occasional activities performed by day workers imposes a lower limit that depends on the gross national minimum salary. The hourly gross remuneration amount must be at least equal to the minimum gross hourly earning.

From 1 July 2015, the minimum hourly value for a full working program of 168.667 hours per month is 6.225 lei / hour.

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