Taxarea contractelor individuale de muncă cu timp parțial
Taxation for Individual Part-Time Contracts
Author(s): Bogdan Cosmin GomoiSubject(s): National Economy, Economic policy, Fiscal Politics / Budgeting
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: part-time contract; income tax; CAS; CASS; Labour Code; Tax Code;
Summary/Abstract: This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security and health insurance contributions, instead of the gross minimum domestic salary. The pronouncement introducing these provisions is Law 263/2019 on amending Law 227/2015 regarding the Tax Code, which is intended to eliminate the increased CAS and CASS payments for part-time employees or employees with performancerelated pay.This article analyses issues in relation with individual part-time contracts, the rights of part-time employees, employers’ obligations, salary calculations, and filing and payment obligations.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 01
- Page Range: 48-59
- Page Count: 11
- Language: English, Romanian