Romania Lowers Employers’ Social Insurance Contribution For Special Working Conditions

In addition, the employer’s social security contribution for special working conditions will be lowered by 0.5% to 37% starting with the same date, the government decision noted.

It said the employer’s social security contribution for standard working conditions remains unchanged at 27.5%.

The employee’s social security contribution remains 9.5% (2% of which is allocated to private pension funds), regardless of the working conditions.

Particular working conditions involve employees’ exposure to high risks. The category of special working conditions includes mines, areas affected by radiations, civil aviation and various artistic professions (acrobat, animal tamer, stunt artist).

In November, the Romanian authorities decided to lower the employer’s social security contribution to 37.5% of the gross salary from 39.5%.

Economy and Finance Minister, Varujan Vosganian, said at the time the social security contribution will be reduced as of July next year for both employers and employees.