IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v1y2020i1p48-59.html
   My bibliography  Save this article

Taxation for Individual Part-Time Contracts

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security and health insurance contributions, instead of the gross minimum domestic salary. The pronouncement introducing these provisions is Law 263/2019 on amending Law 227/2015 regarding the Tax Code, which is intended to eliminate the increased CAS and CASS payments for part-time employees or employees with performancerelated pay. This article analyses issues in relation with individual part-time contracts, the rights of part-time employees, employers’ obligations, salary calculations, and filing and payment obligations.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(1), pages 48-59, January.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:1:p:48-59
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/taxation-for-individual-part-time-contracts-a6d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/taxation-for-individual-part-time-contracts-a6a/abstract/
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    part-time contract; income tax; CAS; CASS; Labour Code; Tax Code;
    All these keywords.

    JEL classification:

    • J41 - Labor and Demographic Economics - - Particular Labor Markets - - - Labor Contracts
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:1:y:2020:i:1:p:48-59. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.