Contribuțiile sociale obligatorii aplicabile cu începere de la 1 ianuarie 2018 în România
Compulsory Social Security Contributions Applicable from 1January2018 in Romania
Author(s): Cosmin Flavius CostaşSubject(s): Civil Law
Published by: Editura Hamangiu S.R.L.
Keywords: social security systems; social contributions; social security contributions;
Summary/Abstract: As of 1 January 2018, Romania made significant changes to its social security systems. It basically reversed the charge of the social contributions, which is now taken by the employees rather than the employers. In this respect, the main changes and the current structure of the social security contributions are analysed throughout the article.
Journal: Cluj Tax Forum
- Issue Year: I/2018
- Issue No: 3
- Page Range: 23-27
- Page Count: 5
- Language: Romanian
- Content File-PDF