New provisions have been introduced by an ordinance issued by the Ministry of Labour regarding the public system of pensions and other social insurance benefits. According to these rules, employers, independently of being natural or legal persons, have to list also the persons working for them outside a dependent relationship but nevertheless are paid income subject to social security contribution according to the law.
The statement listing the names of the insured individuals and of the due liabilities to the state social security budget, with uncapped computation basis for the individuals’ social security contributions, should be filed by employers starting with the reporting of the liabilities related to the month of August 2007, regardless the period for which the realised income is paid.
Pursuant to the new provisions, the computation basis for the social security contribution due by the insured individuals is the monthly perceived gross income, which includes amounts received by the representatives of the general assembly of shareholders, members of the managing board and members of the auditors commission; amounts received by the representatives of the tripartite bodies and indemnities for meetings received by the members of the commissions at the level of the authorities and public institutions.
The Territorial National Pension House has the right to cancel the social insurance agreement, if the insured individual did not pay the contribution for a period of 6 consecutive months. The ordinance has amended also some annexes mentioned in the pertinent law, that is the statement with the names of the insured individuals and of the due social security contribution, as well as the procedure for submitting it electronically.