Social Security
State Social Security provides indemnification, social benefits and retirement benefits in the following cases:
- temporary disablement;
- temporary reduced working capacity;
- disablement;
- maternity;
- unemployment;
- old age;
- death;
Insurer is any natural entity, legal entity or non-personalized entity, as well as any other organization statutory liable to make social security contributions for other physical persons.
Self-insured is any natural entity that is liable to make social security contributions entirely on its own account.
The registration in the National Social Security Institute of insurers and self-insured persons is performed ex officio, basing on the information in the registers and the data bases of the National Revenue Agency, in compliance with art. 80, para. 1 of the Tax and Insurance Procedure Code.
Social security contributions for workers and employees are payable, under art. 4, para. 1, p. 7 and 8 of the Social Security Code, on the received or accrued and yet unpaid gross monthly salaries, but on a not smaller amount than the minimum assured income and on an amount not exceeding the maximum monthly assured income. Social security contributions for workers and employees, as well as for the persons under art. 4, para. 1, p. 5, 7 and 8 and art. 3, p. 5 and 6 of SSC, are distributed between the insurers and the insured persons as follows:
- 2008 - 60:40;
- 2009 - 55:45;
- 2010 and the successive years - 50:50.
Social security contributions on the account of employers are paid concurrently with the payment of salaries or part of them.
Social security contributions on the account of the insured persons, under art. 4, para. 1 of SSC, are paid upon repayment of remunerations.
When the remuneration is accrued but unpaid, the insurer shall pay social security contributions by the end of the month in which the accrual has been performed.
Social security contributions for self-insured persons are personally paid in or through insurance funds by the 10th day of the month following the month for which they are payable.
Registered agricultural producers and tobacco-growers performing solely agricultural activity and are socially secured only for disability, general disease, old age and death, could pay their social security contributions due, by the end of march 31 of the year following the calendar year for which they refer.
Social security contributions for the persons working without employment relationship shall be paid by the insurer by the 10th day of the month following the month for which they are due.