The CAS quotas applicable to the realized income since January 2010 are:
• 31.3% for normal working conditions, owed by the employer and employees, of which 10.5% payable by employees and 20.8% payable by employers;
• 36.3% for special working conditions, owed by the employer and employees, of which 10.5% payable by employees and 25.8% payable by employers;
• 41.3% for special working conditions, owed by the employer and employees, of which 10.5% payable by employees and 30.8% payable by employers.
The share of individual social security contribution mentioned above also includes the rate of 2.5% afferent to the privately managed pension funds, stipulated by Law no. 411/2004 concerning the privately managed pension funds, republished, with subsequent modifications.
Unemployment insurance contribution quotas applicable since the income afferent to January 2010 are:
• the contribution owed by employers to the unemployment insurance budget is of 0.5%;
• the individual contribution owed by the unemployment insurance budget is of 0.5%;
• the contribution owed by the unemployment insurance budget by persons insured under the unemployment insurance contract is of1%.
Contribution owed by the employer to the Guarantee Fund for the salary debts payment is of 0.25%.
The contributions quotas payable by employers in conformity with the class of risk, according to the provisions of Law no. 346/2002 regarding the insurance for work accidents and occupational diseases, with subsequent modifications and completions, are determined from 0.15% to 0.85%, applied to the amount of the monthly made gross income.
The pension point value is of 732.8 lei and applies beginning with the date of January 1st, 2010. The gross average salary used to substantiate the state social security budget in 2010 was of 1836 lei.
The aid of death value is established according to law, in the case of:
• the insured or pensioner, at 1836 lei;
• a family member of the insured or pensioner, at 918 lei.
These amounts are in force since January 1st, 2010.
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