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Clarifications in the field of social security contribution in cases of international mobility

The Official Gazette of Romania, part I, no. 36 of January 16, 2013 has published the Order for approving the Procedure to register the agreements that involve the declaration and payment of the social contributions signed by non-resident employers with resident or non-resident individuals who develop their activity in Romania and obtain income from salaries, as well as for the regulation of other procedural issues.
The registration of resident and non-resident individuals.
Residents or non-residents who obtain wage income from abroad have to register on the basis of the following statements:
– the tax registration statement/notes for Romanian individuals (code 020), for individuals with a personal identification number;
– the tax registration statement/notes for foreign individuals (code 030), for individuals who don`t own a personal identification number.
The registration of the agreement regarding the declaration and payment of mandatory social contributions on income wages obtained in Romania from employers who own a center in countries outside the European Union/Switzerland/SEE or with whom Romania has no signed agreements regarding social security.
In this case, the obligation to register the agreement belongs to the individuals and the registration file will include:
– a copy of the agreement;
– the version of the agreement translated in Romanian;
– the tax registration statement.
If individuals do not sign such agreements with their employers abroad, the employers are required to register by tax proxy, to file monthly the 112 form and to pay mandatory social contribution.

The registration of the agreement on declaration and payment of mandatory social contributions if the income wages are obtained in Romania from employers who are located in countries within the European Union / Switzerland / EEA or with whom Romania has concluded conventions on social security agreement.
In this situation the obligation to send the agreement regarding the declaration and payment of social contributions owed in Romania belongs to the non-resident employer. This one has to send a version of the agreement along with the Romanian translation, to the administration of public finance where the individual is registered. The employer can also empower the individual to deposit the agreement on its behalf.

If individuals do not reach agreements regarding the declaration and payment of social security contributions by their employers abroad, the latter have the obligation to:
– register directly through the registration statement 009 or tax proxy;
– to submit monthly the 112 form;
– to pay mandatory social contributions.

Other aspects:
All the resident or non-resident individuals mentioned above, which, according to the current law, owe social contributions in Romania, have to submit the 112 statement and to complete the section corresponding the income tax from wages. This way, it is removed their obligation to submit the 224 form on income wages obtained from abroad.

There are alos mentioned mandatory elements that have to be included in the agreement on declaration and social contributions, such as: the NACE code of the foreign employer and the category of work conditions in which he fits.
The obligation to calculate, declare and pay mandatory social contributions in Romania is maintained throughout the whole period specified in the agreement between individuals and their employers.
Any amendment or activity cessation shall be notified to the competent fiscal body by submitting either an addendum to the agreement or a declaration of specifications, code 020, 030 or 090, as appropriate.

>> The source: JURIDICE.ro

Adina OPREA

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