According to the specifications, the activities carried out independently, in the terms of the law, which generate income from liberal professions, as well as copyright and related rights defined according to the provisions of Law no. 8/1996 regarding copyright and related rights, with subsequent modifications and additions, cannot be reconsidered as dependent activities.
The professional income was defined as income produced by an individual from any activities other than those defined as dependent according to the Fiscal code, activities carried out by individuals outside an employment relationship.
The following do not represent professional income:
Persons insured in other systems, not integrated in the public pension system and other social insurance rights, as well as persons who have the quality of pensioners in the public pension system do not owe social insurance contributions provided under art. III of the emergency ordinance.
Individual unemployment and health social insurance contributions provided under art. III of the ordinance are owed by:
These contributions are not owed by persons who, apart from the salary income, have professional income on an occasional basis.
The quotas for individual contributions are those provided by law for the individual social insurance contribution, for unemployment individual insurance contribution, as well as health social insurance contributions.
The calculation base of contributions for social insurance and unemployment insurance is the following:
For health social insurance the calculation base of the contribution is the net quantum of professional income achieved monthly, calculated as the difference between the gross income and deductible expenses related to achieving the income, which is limited to the equivalent of 5 mean gross salaries and cannot be less than a basic minimum salary if this is the only income based on which the contribution is calculated. This contribution shall be paid by the person producing the income on the dates provided in Law no. 95/2006.
The mean gross salary is the mean gross salary used for establishing the government social insurance fund and approved by the government social insurance fund law, which is Lei 1,836 for 2010.
The persons who have repetitive professional income have the obligation to submit a statement regarding the insurance in the public pension system, unemployment insurance system, more specifically to conclude insurance contracts in the social health insurance system.
The insurance statements shall be submitted once, until the 25th of the month for the previous month when the professional income was made, with the territorial house of pensions, and, as the case may be, with the county or Bucharest employment agency, in the permanent or temporary residence area of the insured persons. The insured have the obligation to update the insurance statements within 14 working days since the modification of the professional income quantum, by submitting a new statement, which certifies the quantum of professional income achieved for every income source.
In the months when no professional income is made, the insured persons have the obligation to notify this situation to the territorial house of pensions, as well as to the county or Bucharest employment agency in the permanent or temporary residence area of the former.
The persons who have occasional professional income shall submit the insurance statements any time they achieve professional income by the 25th of the month for the previous month when this income was achieved.
The statements constitute debentures and become enforceable titles on the date when the budget debts are due according to law. The statement deadlines also constitute payment deadlines for individual contributions. Interests and penalties shall be charged for the failure to pay the contributions on the due payment dates.
The payment of individual contributions shall be made in the account of the government social insurance fund, the unemployment insurance account, as well as in the account of the Single national social health insurance fund. The periods for which contributions were paid constitute contribution stages in the public pension and other social insurance right system, as well as the unemployment insurance system, and the contribution period is determined by applying for the contribution period the ratio between the social insurance contribution quota and the social insurance contribution quota approved for normal labour employment.
In case professional income is no longer achieved, the persons have the obligation to notify this situation to the territorial house of pensions, as well as to the county of Bucharest employment agency in the permanent or temporary residence area of the former within 3 working days since the date when the situation comes into being. The quality of the insured ends starting with the first day of the month following the one when the individual contribution was paid.
Failure to communicate the data and information requested in writing by the houses of pension or employment agencies or communicating incomplete or false data and information constitutes a contravention and is sanctioned with a fine between Lei 300 and Lei 600.
Also, failure to submit the insurance statements on time or failure to update the statements within 14 working days constitutes a contravention and shall be sanctioned with a fine between Lei 2,500 and Lei 5,000.
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