- Order No 1855/2022 on the procedure for applying the provisions of Article 146 paragraph (57) letter e) of Law no. 227/2015 on the fiscal Code
- This procedure applies to employees who have an income from salaries or assimilated to salaries in the same month on the basis of two or more individual employment contracts, and the cumulative monthly basis of calculation related to them is at least equal to the level of the minimum gross salary per country guaranteed in payment in force in the month in which they were realized, and which owes the social security contribution and the health social insurance contribution to the level of the calculation base related to the income realized, determined according to the rules specific to each contribution, and not to the level of the minimum gross salary per country guaranteed in payment, the number of working days in the month in which the contract was active.
- EXEMPLE: A natural person shall conclude an individual full-time employment contract with Company A and a part-time contract with Company B. Contracts are active all month. For the activity carried out at employer A, the individual achieves a gross monthly income of 2.550 lei, and at employer B, a gross monthly income of 400 lei. The cumulative monthly basis of calculation, determined according to the specific rules of each contribution, is 2.950 lei (2.550 lei + 400 lei), and the minimum gross salary per country guaranteed in payment is 2.550 lei. By comparing the cumulative monthly base of calculation, worth 2.950 lei, with the level of the minimum gross salary guaranteed in payment of 2.550 lei, it follows that the cumulative monthly basis of calculation of the two individual labor contracts is higher than the minimum gross salary per country guaranteed in payment. In this case, the individual submits the declaration on his/her own responsibility only to employer B, since the monthly basis for calculating the contributions due to him/her is equal to the minimum gross salary per country guaranteed in payment (2.550 lei). For each employer, the employee owes the social insurance contribution and the health social insurance contribution at the level of the monthly calculation base determined according to the specific rules of each contribution, respectively to employer A at 2.550 lei and to employer B at 400 lei.
2. Decision no. 123/2022 of the Constitutional Court regarding the rejection of the exception of unconstitutionality of the provisions of Article 335 para. (2) of the Criminal Code
- The object of the exception of unconstitutionality is the provisions of Art. 335 para. (2) of the Criminal Code, having the following content: (2) driving on public roads of a vehicle for which the law requires the possession of a driving license by a person whose driving license is inappropriate to the category or subcategory of which the vehicle belongs or whose license has been withdrawn or canceled or whose exercise of the right Driving has been suspended or has no right to drive in Romania is punishable by imprisonment from 6 months to 3 years or a fine.
- By the hearing report of January 10, 2018, rendered in the file no. 3.269/212/2017, the Constanta Court of Appeal – Criminal and Criminal cases Section with minors and family has notified the Constitutional Court with the exception of unconstitutionality of the provisions of Art. 335 para. (2) of the Criminal Code. The exception was lifted ex officio, on the occasion of the resolution of the appeal against a criminal sentence, whereby the defendant was sentenced to a sentence of 4 months imprisonment for committing the offense provided for in Article 335 paragraph (2) of the Criminal Code, consisting of his act of driving on public roads a registered road tractor, not having a driving license for motor vehicles of the corresponding category.
- Rejects, as unfounded, the exception of unconstitutionality raised, ex officio.