Legislation Newsletter

Amendments provided by the Law 112/2016 regarding the payment of the health insurance contribution for certain categories of persons

The Law no. 112 from 27th May 2016 on the approval of the Government Emergency Ordinance no. 41/2015 for the amendments and additions to certain regulatory documents was published in the Official Gazette of Romania no. 408/2016. The regulatory document entered into force on 2nd June 2016.

 

Summary of the main amendments brought by the Law 112/2016:

v amendments regarding the determination by the competent tax body of the health insurance contribution owed by the natural persons who earn incomes from investments and from other sources;

Once the Law no.112/2016 entered into force, the natural persons who will earn in 2016 incomes from investments and/or from other sources, whose monthly calculation bases are below the value of the national minimum gross basic salary, do not owe the social health insurance contribution.

For the incomes whose monthly calculation bases are higher or equal to the value of the national minimum gross basic salary, the monthly owed contribution is calculated on these calculation bases.

In the case of the natural persons who, during the fiscal year, earn incomes exclusively from investments and/or other sources for which the annual calculation base is below the level of twelve national minimum gross basic salaries, for these incomes the social health insurance contribution shall not be established.

v amendments regarding the statement, determination and payment of the social health insurance contribution in the case of the natural persons who do not earn incomes such as those stipulated in art. 155 or who earn monthly incomes exclusively from investments and/or from "other sources" below the level of the value of the national minimum gross basic salary and who do not fall under the categories of persons exempted from the payment of the social health insurance contribution provided at art. 154 or in the categories of persons provided at art. 153, paragraph (1) lett. g) - o), for which the contribution payment is borne from other sources;

The natural persons who do not earn incomes such as those stipulated in art. 155 (who earn incomes subject to income taxation and beneficiaries of unemployment indemnity, of child rearing allowance, of temporary work disability indemnity and of social aid) or who earn monthly incomes exclusively from investments and/or other sources whose monthly calculation bases are below the level of the value of the national minimum gross basic salary and do not fall under the categories of persons exempted from the contribution payment or under the categories of persons for whom the contribution payment is borne from other sources, owe the social health insurance contribution as follows:

v monthly, by applying the individual contribution rate on the calculation base representing the value of the national minimum gross salary and are bound to pay the social health insurance contribution for a period of at least 12 consecutive months, starting with the month of submitting the statement to this end (statement 604). The payment of the social health insurance contribution is made monthly until 25th of each month, included, starting with the month following the statement submission, for the entire declared period.

Or

v on the date when s/he accesses the services granted by the public social health insurance system according to the law, by submitting the statement provided to this end, applying the individual contribution rate on the calculation base representing the 7 times the value of the national minimum gross salary. The payment of the social health insurance contribution is made on the date when the statement is submitted.

The procedure of declaring and establishing the social health insurance contribution of the above-mentioned persons is approved by order of the President of the National Agency for Fiscal Administration.

Important! The natural persons who do not earn incomes such as those stipulated in art. 155 from the Law no. 227/2015 and do not fall under the categories of persons exempted from the payment of the social health insurance contribution or under the categories of persons for whom the payment of the social health insurance contribution is borne from other sources, for whom, until the effective date of this law, taxation notices were issued, may submit to the competent tax body a request for the cancellation of the taxation notice starting with the month following the one in which the request is submitted.

Bibliography:

v LAW no. 112 from 27th May 2016 on the approval of the Government Emergency Ordinance no. 41/2015 for the amendments and additions to certain regulatory documents, as well as for the regulation of certain budgetary measures

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