Starting with February 2010, but no later than December 31, 2010, during the suspension of the individual work contract at the initiative of the employer, in case of temporary interruption of the activity according to art. 52 para. (1). d) of the Labour Code, employees whose contracts are thus suspended and who are entitled to the indemnity of minimum 75% of the base salary corresponding to the position they have filled, and employers, for the respective employees, are exempted from social security payments due to the law, but not for more than 90 days. Indemnities are afferent rights for the period of February to December 2010, inclusive.
At the same time, for the same period, the indemnities employees benefit are not included in the salary income and are not taxable in terms of the income tax.
The period for which employees whose individual labor contracts are suspended and the employers of these employees are exempted from social security payments due to the law, represents the contribution stage without the contribution payment.
These facilities apply if the individual work contract is suspended in situations of temporary interruption, total or partial, including temporary reduction, of the employer’s activity, in particular for economic, technological, structural or similar reasons.
According to this Ordinance, the notion of social insurance contributions refers to the social insurance contribution, unemployment insurance contribution, insurance contribution for work accidents and occupational diseases, the contribution to the guarantee fund for debt payments, the contribution for social insurance health, including the contribution to medical leaves and social health insurance, owed, according to the law, both by the employees who benefit from the indemnity of minimum 75% of the base salary, and their employers, for the respective employees.
To establish and calculate the social health insurance indemnities stipulated by GEO no. 158/2005 on medical leaves and of social health insurance indemnities, it is used the minimum gross salary in the country guaranteed by payment, in force during the period when the employee was in technical unemployment. In the case in which the contribution period corresponds to a month fraction, it is used the minimum gross salary in the country guaranteed by payment, in force during the period, corresponding to the month fraction.
Employers shall submit to the Labour Inspectorate which is closer to their premises, a declaration on their own responsibility mentioning that they are in one of the situations referred to in Art. 52 para. (1). d) of the Labour Code, at the moment of finding out about the respective situations. According to legal competences, the Labour Inspectorate and NAFA will regularly monitor the employers who benefit from the social protection measures stipulated in this Ordinance.
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