Question of the day
What is the amount of compulsory State social security contributions for 2022?
In accordance with the Law on the State Social Insurance Budget for 2022 (Law No 206 of 6.12.2021), published on Friday in the Official Gazette, revenue of RON 31 224 240,7 and expenditure of RON 31 224 240,7 are provided for next year.
The amount of contributions for next year is as follows:
• RON 24 255 the compulsory State social security contribution of a fixed annual amount (fixed annual tax) calculated for the payers specified in point 1.61 of Annex 1 to Law No 489/1999;
• RON 3 270 the compulsory State social security contribution of a fixed annual amount (fixed annual fee) calculated, on the basis of an individual contract concluded with the National Social Insurance Agency, for the payers and under the conditions specified in point 1.9 of the aforementioned Annex;
• RON 12 838 per year State social security contribution of a fixed annual amount (fixed annual tax) for categories of persons not mentioned in the legal provisions;
• RON 3 270 per year State social security contribution of a fixed annual amount (fixed annual fee) for natural persons owning or leasing agricultural land who work the land individually;
• RON 1 100 — the amount of death grant.
Failure to pay the compulsory State social security contribution by the due date shall give rise to the calculation of a default surcharge of 0.1 % of the amount of the debt for each day of delay, including the day on which the amount due is transferred.
* Note. According to Annex 1 to Law No 489/1999, the following categories of payers and insured persons are established:
1.6. Natural persons, with the exception of pensioners, persons with disabilities and persons falling within the categories of payers referred to in points 1.1 to 1.5, who are in one of the following situations:
founders of sole proprietorships,
self-employed natural persons engaged in retail trade, excluding trade in goods subject to excise duty;
natural persons engaged in the procurement of plant protection products and/or horticulture and/or plant kingdom objects.
1.61. Self-employed persons practising in the justice sector, with the exception of pensioners, persons with disabilities and persons falling within the categories of payers referred to in points 1.1 to 1.6.
1.7. Holders of a business licence, with the exception of pensioners, disabled persons and persons falling within the categories of payers referred to in points 1.1 to 1.61.
1.8. Road passenger transport employer in
taxi scheme – for persons employed under an individual employment contract who carry out road passenger transport by taxi.
1.9. Natural persons carrying out activities as daily labourers under Law No 22/2018 on the exercise of a non-qualified activity of an occasional nature carried out by daily labourers, with the exception of pensioners, persons with disabilities and persons falling within the categories of payers referred to in points 1.1 to 1.8.