Taxation for Individual Part-Time Contracts

• Main Author: Bogdan Cosmin GOMOI
• Format: Article
• Language: English
• Published: The Body of Expert and Licensed Accountants of Romania 2020-02-01
• Series: CECCAR Business Review
• Subjects: part-time contract; income tax; cas; cass; labour code; tax code
• Online Access: https://www.ceccarbusinessreview.ro/taxation-for-individual-part-time-contracts-a6d/download-PDF/

This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security and health insurance contributions, instead of the gross minimum domestic salary. The pronouncement introducing these provisions is Law 263/2019 on amending Law 227/2015 regarding the Tax Code, which is intended to eliminate the increased CAS and CASS payments for part-time employees or employees with performancerelated pay. This article analyses issues in relation with individual part-time contracts, the rights of part-time employees, employers’ obligations, salary calculations, and filing and payment obligations.