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OFFICIAL GAZETTE 880/28.12 - Law no. 287/2010 issued on 28/12/2010 regarding the state social insurance budget in 2011

For the year 2011, the social security contribution rates are set as follows:

• 31.3% – for normal working conditions, due by the employer and employee, of which 10.5% due by the employee and 20.8% due by the employer;
• 36.3% –  for difficult working conditions, due by the employer and employee, of which 10.5% due by the employee and 25.8% due by the employer;
• 41.3% – for special working conditions, due by the employer and the employee, of which 10.5% due by the employee and 30.8% due by the employer.

In the rate of the individual social insurance there is also included the 3% rate related to the private pension fund, stipulated by the Law no. 411/2004 on private pension funds, republished, modified and supplemented.

For the year 2011, there are set the following rates for the unemployment fund:

• the contribution due by the employers to the unemployment budget is of  0.5%;
• the contribution due by the individuals to the unemployment budget is of 0.5%;
• the contribution due to the unemployment budget by the individuals insured under insurance contract is of 1%.

The contribution due by the employer to the Guarantee Fund for payment of wage debts – according to art. 7 paragraph (1) of Law no. 200/2006 amended – is of 0.25%.

The rates due by the employers, depending on the risk class –  according to Law no. 346/2002 on The  Insurance for Work Accidents and Occupational Diseases, republished –  are set from 0.15% to 0.85%, applied to the amount of monthly gross income.

These rates are to be applied  starting with the incomes registred in January 2011.

The average gross wage used to found the social insurance budget on the year 2011 is 2,022 lei.

The death allowance amount is set, under the law, for:

• the insured or the retired person, to 2,022 lei;
• a family member of the insured or the retired person, to 1,011 lei.

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