According to the said Order, it was approved the model, content, method of submission and management of the Declaration on payment obligations of social contributions and income tax records of insured persons. The nomenclature “subsidies/exemptions/reductions'” shall be amended and replaced by the Annex which is an integral part of the Order.
In order to grant and declare the monthly amounts referred to in art. 28 paragraph (1) of Law no. 335/2013, as amended, from which benefit the employers who have entered into agreements with employment county agencies or Bucharest agencies, for the period that has passed since the conclusion of the internship under this law, the employers who benefit from those amounts, are required to declare these amounts by submission of a corrective statement under this order, until the last calendar day of the month following its publication in the Official Gazette of Romania, Part I. These provisions apply to employers who have filed the Declaration on obligations to pay social security contributions and income tax records of insured persons, under the law in force prior to the amendments and additions made by this Order, including where the monthly contribution was deducted by the employer from the contribution he is obliged by law to remit monthly in the unemployment insurance budget and which is highlighted in the contents of the monthly statement by selecting the Appendix 3 “Nomenclature” subsidies / exemptions / reductions ” of the Order.
The risks imposed by non-payment of the health contributions by employers is, first of all, the fact that employees do not receive health insurance, free health care services or medical leave.
Moreover, regarding the pension contribution, in the period during which the employer does not pay its obligations, employees are not being calculated seniority, until payment of debts, including interest and late payment penalties.
Operation Virtual Private Area and validation of health cards are solutions to verify payments made by employers. In this way, those at risk of losing their insurance status may be warned.
The provision of the following Order will be carried out by specialized Departments and subordinate structures of the Ministry of Finance, National Tax Administration Agency, Ministry of Health and specialized departments and subordinate structures or those operating under the Ministry of Labor, Family and Social Elderly Protection.