Law no. 187 on the state social security budget for 2015 has been published in the Official Gazette, Part I, no. 961 published on 30 December 2014.
According to this Law, the rates for the social security contributions in 2015 remain the same as in 2014.
- 26.3%, of which 10.5% represents the employee’s contribution to the state pension fund, while 15.8% is the rate to be paid by the employer for regular working conditions
- 31.3%, of which 10.5% represents the employee’s contribution, while 20.8% is the rate to be paid by the employer for the employees working in special working conditions
- 36.3%, of which 10.5% represents the employee’s contribution to the state pension fund and 25.8% is the rate to be paid by the employer for the employees working in distinct working conditions
- The individual contribution to the unemployment insurance budget features 0.5% contribution to be paid by the employee and 0.5% paid by the employer
- The contribution to the insurance fund for labour accidents and professional diseases will differ based on the risk class; this rate will vary between 0.15% and 0.85%, payable by the employer
- The contribution to the Fund for Guarantee of Salary Payment Liabilities is 0.25% and shall be paid by the employer.
- The rate for social contribution also includes a 4.5% rate paid for the administration of the private pensions funds.
The average gross salary used as the basis for the calculation of the social security budget for 2015 amounts to 2.415 RON. The growth of the average gross salary will have an impact on both the social contributions budget and on the net income.
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