SITUAȚIILE ÎN CARE, PENTRU VENITURILE DIN ACTIVITĂȚI INDEPENDENTE, NU SE DATOREAZĂ CONTRIBUȚII SOCIALE
SITUATIONS WHERE NO SOCIAL SECURITY CONTRIBUTIONS ARE DUE ON INCOME FROM SELF-EMPLOYMENT
Author(s): N. Grigorie Lăcrița, Radu Vasile PopSubject(s): National Economy, Business Economy / Management
Published by: Universitatea Crestina "Dimitrie Cantemir"
Keywords: salary; income tax; social insurance contribution for pension (CAS); social insurance contribution for health (CASS); minimum gross national wage; contribution rate; calculation basis;
Summary/Abstract: This article is very important for all self-employed people. Many of them are not aware that self-employed income, which is less than the sum of 12 gross national minimum wages, is not subject to social security contributions for pensions (CAS) or social security contributions for health (CASS), but only to tax. This article is all the more important to be aware of as, for income earned in 2021, the obligation to submit the Single Tax Return by 25 May 2022, by which date only income tax, not CAS and CASS, must be calculated and paid. This material presents the CAS calculation for normal working conditions only.
Journal: Revista Univers Strategic
- Issue Year: XIII/2022
- Issue No: 49
- Page Range: 53-70
- Page Count: 18
- Language: Romanian
