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Salaries Won In Court Subject To Social Security Taxes - Amended Romanian Fiscal Code
Salaries awarded through court rulings and the wage earned by the president of a homeowners' association will be included in the gross income and will be subject to social security taxes, under Romania's Fiscal Code, as amended by the Government.
13 viewsSalaries Won In Court Subject To Social Security Taxes - Amended Romanian Fiscal Code
The gross income will include, among others, the part of the net profit received by the administrators of a state-owned company and the monthly benefits paid by employers during the non-compete period, set in accordance with the individual labor contract.
This tax base will also include benefits paid to employees delegated to another location for work, provided by non-profit legal persons and other entities which do not pay the profit tax, if the amount is 2.5 times greater than the benefit provided to the employees of public institutions.
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