The present norms provide specifications for completing and submission of the register of the daily workers.
Register of daily workers are purchased on demand, against payment from the territorial labor inspectorates.
Beneficiaries of works which have established branches, agencies, representative offices, working points or other similar units without legal personality, who have been delegated the competence to enter into legal relationships with daily workers, may also delegate their competence for the management, completion and submission to the territorial labour inspectorates a copy of the register of daily workers. The delegation of competence is made by a decision of the administrator, by means of which is appointed the person responsible for the organizations and management of the register.
The register is being kept at the headquarters of the beneficiary of works and / or, as the case may be, at the headquarters of the branch, agency, representative office, working point or other similar units without legal personality.
The beneficiary of works will submit monthly until the 5th of next month, to the Territorial Labor Inspectorate a copy of the register containing records of the previous month, certified “according with the original.
According to the norms, records of data under the register are only made with blue ink or blue ballpoint pen paste, when filling in the register not being allowed blanks, erasures or abbreviations. The daily workers’ names, including the father’s first letter name, as well as beneficiaries’ must be filled in capital letters, the only abbreviations allowed being those concerning the organization form of the company. Any modification of the recorded data is done by cutting a horizontal line with ink or red paste and by registering the correct data in red ink or paste, leaving visible the previous recording and by putting the stamp and signature of the beneficiary works.
In terms of the due 16% tax, the income obtained by the daily workers as daily remuneration for every beneficiary of work is treated as income assimilated to salary. Note that this means that tax should be declared as income tax from salaries, this being cumulative with the tax declared for their own employees under the statement 112.
Payment of income tax from salaried to the state budget is due till and before the 25th inclusively of the month following the month for which incomes are paid to the daily workers.
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