Social and health insurance contributions
Reference salaries for Social and Health Insurance
Contributions
The Decision of Council of Ministers (DCM) No. 37, dated 21
January 2016, entering into force starting from 29 January 2016,
determines the reference salaries on which social and health
insurance contributions will be calculated for self-employed
persons performing economic activities.
It takes into consideration the type of profession, the status
of the licensed professionals, the area where the economic activity
is performed, the number of employees working with self-employed
persons, as well as the working experience on the profession.
For instance: self-employed professionals whose address of
activity is out of jurisdiction of the municipality (e.g. village
etc.) benefits a 20% decrease on the minimum reference salary.
