55. Asigurări sociale – stabilirea sumei contributive în cazul existenţei a două raporturi de muncă simultane
55. Social insurance – establishing the contribution in case of two simultaneous employment relations

Summary/Abstract: The contributions underlying the score achieved by the claimant between January 2003 and July 2007 are those mentioned in the nominal statements of insurance, submitted according to the law, for which the social insurance contribution due by the employee was withheld. In the same sense, the court also considers the principle of contribution, according to which the main objective element capable of leading to a fair and legal establishment and updating of pensions from the former state social insurance system is the social insurance contributions paid, consequently when establishing the pension rights, all the salary type income for which the employer / employee has paid the contribution for the state social insurances must be taken into account. This interpretation does not contradict the provisions of Article 24 of Law 19/2000, as it does not refer to the cap applied to the total income of the employee, but to that earned from each employer. Thus, from the interpretation of Article 6 paragraph 1 point 1 it results that the capacity of insured to the public social insurance fund, on each job, and each employer declares and pays the social insurance contribution every month corresponding to the income registered by the employee. Therefore, „salary income” aims to give individuality to each salary earned by different employers, the element of differentiation constitutes in the separate payment of the social insurance contribution b the two employers. This conclusion is the result of a systematic interpretation of the provisions of Law 19/2000, in which the obligations to pay this contribution are analyzed in close connection with the employee employer relationship. Therefore, the object of the legal regulation was each separate employment relationship, in which salary type income was earned, given that both for the employee and for the employer were established specific obligations to pay this contribution. In addition, the subsequent change of the Fiscal Code, inserted in Article 2964 (2) „If the total income provided in paragraph (1) is higher than 5 times the gross average earnings, the individual social insurance contribution is calculated within this limit, per each source of income” is convergent with what the court ruled by way of interpretation, for the period prior to this legislative amendment.

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