Tax changes concerning part-time individual employment
contracts
G.O. no. 16/20221 introduced a number of changes to
the tax regime applicable to certain categories of wage income, the
most important of which concerns part-time individual employment
contracts.
Hence, starting with the salary income corresponding to the
month of August 2022, the social security contribution payable by
persons employed on the basis of a fulltime or part-time individual
employment agreement may not be lower than that applied to the
minimum gross basic wage in force in the month for which it is due
(currently RON 2,550).
G.O. no. 16/2022 also provides some exceptions to this
obligation (e.g., for pupils, students, apprentices etc.).
