The deadline for submission of the form 112 on the obligations of social contributions, income tax and nominal record of insured persons has changed in December 2013, according to the fiscal timetable published on website NAFA.

This year, for November, the declaration 112 must be submitted no later than December 20, 2013 and not until the 25th of the month, as usually.

The obligation of submission of the 112 returns to:

• Persons and legal persons who act as employers
• Employer related entities that have the capacity of paying the income from dependent activities
• Public institutions that calculates, retain and pay compulsory social contributions on behalf of the insured

The form 112 is filed electronically on the website e-guvernare.ro based on a digital certificate and a token, in its own name or by an authorized person. Thus, with a single digital certificate, declarations for unlimited CUI can be submitted electronically, according to NAFA website.

If the form 112 is not filed or is late filing, the situation will be graded as contravention, punishable by a fine, according to Art. 219 of G.O. no. 92/2003 regarding the Fiscal Procedure Code, republished.

The fines are between 500 and 1000 RON for individuals who acts as employer and between 1000 and 5000 RON for companies. If the employer fails to submit monthly statement repeatedly, it will be declared inactive.

You could also be interested in:

Overtime: How to calculate gross salary

Payroll by Percentage Shares. Rules and Examples

Plan an effective payroll with MyStaff Schedule. Case Study