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New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022

Author

Listed:
  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

Along with the occurrence of the Government Ordinance No. 16/2022, the Tax Code has undergone a series of important changes, among these the mandatory social contributions corresponding to the non-salary incomes earned by the natural persons taxpayers being also aimed. Thus, starting with the income corresponding to the year 2023, the payment of the health insurance contribution shall be mandatory starting with the six minimum wages threshold, as compared to the current threshold, which is set at 12 wages, and the annual calculation basis of the social security contribution shall be represented by the income chosen by the tax payer, that cannot be less than the level of 12 or 24 gross national minimum wages in force at the single tax statement submission deadline.

Suggested Citation

  • Lucian CERNUȘCA, 2022. "New Regulations Regarding the Annual Calculation Basis of the Social Contributions Due by the Natural Persons who Earn a Non-Salary Income According to GO No. 16/2022," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 23-33, October.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:10:p:23-33
    DOI: 10.37945/cbr.2022.10.04
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    More about this item

    Keywords

    GO No. 16/2022; social security contribution; health insurance contribution; non-salary income; single tax statement;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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