Procedure for registration of agreements for filing and payment of social security contributions

Procedure for registration of agreements for filing and payment of social security contributions

View this page in: Romanian
4 February 2013

ANAF Order no. 17 / 2013 (“the Order”) was published on 16 January 2013, approving the procedure for registration of agreements for filing and payment of social security contributions between non-resident employers and resident or non-resident individuals obtaining income in Romania.

The Order introduces clarifications regarding filing obligations stated in the Fiscal Code for income tax and compulsory social security contributions of resident and non-resident individuals working in Romania, deriving salary income from non-resident employers and defines the procedure for registering agreements regarding the filing and payment of compulsory social security contributions.

Such agreements need to contain elements that will enable the employee to determine the social security contributions, such as the NACE code of the primary activity of the employer and working conditions.

Resident and non-resident individuals who have concluded agreements with their non-resident employers have the monthly obligation to file Form 112, in which the income tax will be included. These individuals no longer have to file Form 224 (“Statement regarding salary income of individuals working in Romania derived from abroad and individuals employed by diplomatic missions and accredited consular positions in Romania”)..

When there is no agreement, non-resident employers who owe social security contributions for their employees who work in Romania:

  • Register directly or through legal representatives, in the case of employers under the effect of community regulations;
  • Register through legal representative in all other cases;

The Order entered into force on 16 January 2013.

[Source: Official Gazette of Romania no. 36 / 16 January 2013]

For more information, please contact Peter de Ruiter, Mihaela Mitroi, Ionut Simion and Daniel Anghel.

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