Social contributions for part-time employees are increasing. They will be calculated again in relation to the minimum wage

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FAQ

1. What has changed in the calculation of contributions for part-time employees?

Starting with August 2022, contributions (CAS and CASS) for part-time employees are calculated up to the value the gross minimum wage in the economy, not at the level of the actual gross salary. The difference is borne by the employer.

2. How does this rule of thumb apply?

If a part-time employee earns, for example, 1,100 lei gross, the employer's contributions to CAS and CASS will be calculated according to the minimum wage (e.g. 1,900 lei in 2023–2024), not at 1,100 lei.

3. What impact does it have on the employer?

The employer will pay contributions bigger than before. Example: for a part-time employee, the additional costs can be significant — the difference in the additional monthly payment is fully borne by the company.

4. What do companies risk that ignore this change?

Misreporting can lead to:
Numerical corrections in addition,
Interest percentage,
Penalties tax from ANAF.

5. What tools are useful?

A part-time salary calculator updated (e.g. salary calculator.ro) automatically reflects the legal change.