News - Romania

Romania - September 2014

Employer Social Security rates reduced in Romania with effect from 1 October 2014

From 1 October 2014, Romanian employer social security contributions have reduced by 5%.  There is no change to employee contributions.

Working condition

Employee contribution

Employer contribution

Total contribution

Normal working conditions

10.5%

15.8%

26.3%

Special working conditions

  • employee is exposed to high occupational risk factors for at least 50% of normal working hours

10.5%

20.8%

31.3%

Different working conditions:

  • employee is exposed to high occupational risk factors throughout normal working hours
  • high risk jobs in national security, national defence or public order

10.5%

25.8%

36.3%

Resources

Official Gazette of Romania, Part I, no. 687 dated 19 September, Law no. 123/2014 (in Romanian language)

For further information or to discuss any of the issues raised, please contact Turn on Javascript! on +4021 230 01 71 at Ratiu & Ratiu - www.ratiu.ro/en.

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