Noi reglementări privind baza anuală de calcul al contribuțiilor sociale datorate de persoanele fizice care obțin venituri nonsalariale conform OG nr. 16/2022
New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022
Author(s): Lucian CernuşcaSubject(s): Economy, Health and medicine and law, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: GO No. 16/2022; social security contribution; health insurance contribution; non-salary income; single tax statement;
Summary/Abstract: Along with the occurrence of the Government Ordinance No. 16/2022, the Tax Code has undergone a series of important changes, among these the mandatory social contributions corresponding to the non-salary incomes earned by the natural persons taxpayers being also aimed. Thus, starting with the income corresponding to the year 2023, the payment of the health insurance contribution shall be mandatory starting with the six minimum wages threshold, as compared to the current threshold, which is set at 12 wages, and the annual calculation basis of the social security contribution shall be represented by the income chosen by the tax payer, that cannot be less than the level of 12 or 24 gross national minimum wages in force at the single tax statement submission deadline.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 10
- Page Range: 23-33
- Page Count: 11
- Language: English, Romanian