The number of employers with arrears to the account of mandatory social contributions for pensions, healthcare and unemployment is 157,798, with the total of their arrears standing at 15.99 billion lei, informs the National Agency for Fiscal Administration (ANAF), pointing out that foreclosure actions will be started to recoup all arrears to the state budget.
Of the 157,798 employers with social security arrears, 155,102 have private capital and 2,669 have state-owned or mainly state-owned capital. At the same time, 7,237 employers out of the total mentioned above are in insolvency.
According to the data released by the ANAF, on September 30 the biggest arrears to the healthcare insurance budgets were recorded by the National Pit Coal Company – 3.733 billion lei, Commercial Company for Mine closure and Preservation – 941,918 million lei, the National Railway Company – 601.596 million lei, Hunedoara Energy Complex – 431.329 million lei, the National Coal Company – 301.681 million lei, Romaero – 183.844 million lei, etc.
Late last week, the Emergency Ordinance for amending and completing Law no. 227/2015 on the Fiscal Code, which stipulates inter alia the transfer of social contributions from the employer to the employee, was published in the Official Gazette.
As of January 1, 2018, the level of contributions paid for the gross salary is to decrease by 2 percentage points, from 39.25pct to 37.25pct, but out of the total of 22.75pct contributions due by the employer, 20 points will be transferred to the employee.
Thus, out of the gross salary, 35pct will be contributions retained by the employer on behalf of the employee and the remaining contributions to be paid by the employer, namely 2.75pct (after the transfer of 20 points to the employee), will decrease to 2.25pct and will cover the risks of unemployment and work-related accidents and sick leave.