Starting with August 16, 2022, the procedure for applying the exception from the overcharging of part-time contracts came into force. This is applied only to the employees who, during the same month, earn income from wages or wages assimilated to wages on the basis of two or more individual employment contracts, and the monthly cumulative calculation base related to them is at least equal to the level of the gross minimum wage in the country.

According to the Order no. 1855/2022 regarding the procedure for applying the provisions of art. 146 para. (57) lit. e) from Law no. 227/2015 regarding the Fiscal Code, there are 4 calculation examples, which are presented in Annex 2 of the present Smart Update.

Below we present the main provisions of this normative act:

The procedure is applied in the case of “employees who, during the same month, earn income from wages or wages assimilated to wages on the basis of two or more individual employment contracts, and the monthly cumulative calculation base related to them is at least equal to the level of the gross minimum wage in the country guaranteed payment in force in the month in which they were made” (art. 146 par. (57) letter e) of the Fiscal Code), and who owe the social insurance contribution and the social health insurance contribution at the level of the calculation base related to the income achieved, determined according to the rules specific to each contribution, and not at the level of the minimum gross salary per country guaranteed in payment, corresponding to the number of working days in the month in which the contract was active.

If, during the month, the individual employment contract is active for a fraction of the month, the level of the minimum gross salary per country guaranteed in payment related to the days worked in the month is established as follows: (Minimum gross salary per country guaranteed in payment /Number of working days in the month) x Number of working days in the month.

For the purpose of applying the exception mentioned above, employees who, in the course of the same month, earn income from wages or amounts equivalent to wages on the basis of two or more individual employment contracts, and the cumulative monthly calculation base related to them is at least equal to the minimum basic wage gross per country, they have the obligation to submit to each employer/payer of income a declaration on their own responsibility from which it can be seen that they receive income from salaries or similar to salaries on the basis of two or more individual employment contracts, and the monthly basis for cumulative calculation related to them is at least equal to the minimum gross salary per country guaranteed in payment. The model of the declaration on own responsibility it is attached to this Smart Update as Annex 1 (in Romanian language).

In the event that at one of the employers/income payers, the monthly basis for calculating the social insurance contribution and the social health insurance contribution related to the income obtained from wages and assimilated to wages, corresponding to the number of days worked in the month, is at least equal to the minimum gross salary per country guaranteed in payment, employees do not have the obligation to submit the declaration on their own responsibility to the respective employer/payer.

The declaration is submitted monthly, during the period in which the employee is in the situation provided for in art. 146 para. (57) lit. e) from the Fiscal Code, until the 5th of the month following the one for which the salary rights are established.

In case the employees do not submit the declaration, each employer/income payer sets the social insurance contribution and the social health insurance contribution at the level of the minimum gross salary in the country corresponding to the number of working days in the month in which the contract was active, if the calculation base related to the realized income, determined according to the rules specific to each contribution, is below the level of the minimum gross monthly salary per country guaranteed in payment.

In the situation provided for in the previous paragraph, the employee’s contributions are withheld at the level of the calculation base related to the earned income, determined according to the rules specific to each contribution, and each employer/income payer bears the difference in contributions calculated at the level of the minimum gross salary per country guaranteed in payment.

The affidavit constitutes a supporting document for each employer/income payer, in order to determine the social insurance contribution and the social health insurance contribution owed, during the period in which the employee is in the situation provided for in art. 146 para. (57) lit. e) from the Fiscal Code.

The Employer/Payer of income, as the case may be, has the obligation to register and keep records of these declarations, in order to apply the exception from the overcharge.