LEGISLATIVE NEWSLETTER 6 / 2009

Under the provisions of art. 18. (2) and (3) of Law no. 19/2000 with subsequent amendments, for 2009 shares of social security contributions are as follows:

• 31.3% for normal work, owing by employer and employees, of which 10.5% payable by employees and 20.8% payable by employers;

• 36.3% for special working conditions, owing by the employer and employees, of which 10.5% payable by employees and 25.8% payable by employers;

• 41.3% for the special conditions of employment, owing by the employer and employees, of which 10.5% payable by employees and 30.8% payable by employers.

Individual contribution of social security include  the rate of 2% related to funds privately managed pension provided by Law no. 411/2004 on pension funds privately managed, republished, with subsequent amendments.
The rates mentioned above shall apply starting with salary incomes of February 2009.
Gross average salary used to substantiate state social insurance budget for 2009 is 1693 lei.
The aid of death is determined as follows:

• 1702 lei for the insured or pensioner,
• 851 lei for a a family member of the insured or pensioner.