Starting January 1, 2019, the minimum wage increased to 2,080 gross lei, which means that the Romanian employee will be able to receive a minimum of 1,263 lei (ie net salary).
As a novelty, this year, besides the minimum guaranteed minimum wage, we will also talk about a minimum wage differentiated according to certain criteria. One of these is that of people with higher education who have at least one year of seniority in the chosen field and who will have a gross minimum salary of 2350 lei.
Another criterion introduced by OG 114/2018 concerns employees in construction, where the gross minimum wage will be 3000 lei if the company meets certain conditions.
Therefore, the employer is obliged to pay the minimum wage according to the three new criteria:
minimum gross salary per country - 2,080 lei (1,263 lei net)
minimum gross salary differentiated for studies - 2,350 lei (1,413 lei net)
gross minimum wage for construction - 3.000 lei (2.362 lei net, because it is exempt from income tax and health insurance)
If until now there is only one type of minimum wage, generally valid in 2019 employers will have to take into account this triple categorization, so as not to risk fines between 300 and 2,000 lei for each individual labor contract in which the minimum wage is not in line with the Government Decision.
If in 2019 the gross minimum wage is 2,080 lei (except for the one-year senior studies in the field and construction), this is the evolution of this minimum base in recent years in Romania:
Minimum wage for part-time program
As of January 1, 2019, therefore, the gross minimum wage increased from 1,900 lei to 2,080 lei. As a result, gross minimum salary for the part-time program has also increased. This is calculated by reporting the gross minimum wage per country to the average number of hours per month.
Minimum gross salary for 4 hours - 1,040 lei (659 lei net)
Gross minimum salary for 2 hours - 520 lei (338 lei net)
Let us not forget that for those employees employed with a part-time work contract who do not fall within the exceptions established by the Fiscal Code, the employer pays the social and health insurance contribution, at the level of the minimum gross salary per country, for the category of which is the employee.
Minimum wage for higher education
Novelty is, in addition to the increase, the differentiation of the minimum wage for higher education. The conditions for which the employer is required to provide the basic minimum of 2,350 lei are the following:
the person has graduated from the faculty but has at least one year of experience in the field of studies he graduated;
the person should be enrolled in a post that requires higher education rather than secondary education;
person to take a position in graduate studies
At the gross minimum wage for higher education graduates (2,350 lei), the employer will spend 2,403 lei per month (for the total calculation, the contribution to the work is 2,2% and therefore 53 lei).
Minimum wage in economy in construction
For the year 2019 (up to December 31) it was decided that the minimum wage in the construction sector would be 3,000 lei. In this area, instead of the four taxes due to the state (health contribution, pension contribution, income tax and labor contribution), only two will be paid. Thus, the taxes due to the state in the case of the 3,000 lei are the contribution to the social insurance budget and the labor contribution. An employer spends a total of 3,010 lei (the contribution to work is 0.33%, so 10 lei and the contribution to social insurance is reduced by 3.75%, being 21.25%).
Do you want to transmit the cashier's XML? The obligation to transmit the A4200 statement to the XML files extracted from the cash register falls on the cashier's user according to OPANAF 627/2018 on the data transmission procedure. The deadline for submission is no later than the 20th of the following month. We are at your disposal to send you the A4200 statement monthly with XML files.
All companies that sell products or provide services directly to the population have the obligation to tax the proceeds through the fiscal electronic cash register and to equip themselves with the new marking devices provided by the normative framework. ANAF specialists continue to draw attention to the obligation to endow the new tax devices because they will start to run the controls of the Antifraud inspectors. According to the Prevention Law, within maximum 10 working days from the date of expiration of the endowment set out in the remediation plan, the control will be resumed, and if there is a breach of the legal obligations, the sanctions provided by GEO no. 28/1999.
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