Law No. 1 of 30 June 1977 relating to the tax on the total staffing of the ISSUING State, NATIONAL ASSEMBLY and published in OFFICIAL GAZETTE No. 60 of 8 July 1977 pursuant to article 57 of the Constitution of the Socialist Republic of Romania sign and we have to be published in the Official Gazette of the Socialist Republic of Romania law No. 1 of 30 June 1977 relating to the tax on the total staffing of the Socialist state PRESIDENT NICOLAE CEAUSESCU the ROMANIAN SOCIALIST REPUBLIC carrying out the tasks set by the ninth Congress of the Communist Party of the Novel improvement of organization and management of the national economy requires planned to take further steps to improve the system of taxation of retributiei, leading and to eliminate complicated forms and methods for calculating the income working people.
To this end the harassment of individual income tax to be abolished, and the harassment and employment tariff to be determined, without tax, equal. At the same time, additions to the retributie arising from workplace norms being exceeded, prizes, as well as any other rights prescribed by law, is also tax-free. In this way the people working will be able to know directly the monetary rights that must receive for the work described and to exert direct control over how to determine what is appropriate incomes.
As a result, instead of the retributie tax which, currently, is calculated and withheld for each person based on progressive odds, is to introduce the tax on the total remuneration paid by Socialist units.
The legal framework necessary to ensure the establishment of taxation system on the total staffing, National Assembly of the Socialist Republic of Romania adopts this law.
Chapter 1 General provisions Article 1 In the Socialist Republic of Romania the people working are entitled to a retributie established the principle of wage after quantity, quality of work and the importance of social work.
In the spirit of Socialist ethics and equity nobody is permitted to obtain income without work or realizing revenue through the appropriation of the labor of others.
Article 2 the State shall ensure retribuirte and taxation, as a priority, continue to increase the share of direct revenue in the income of working people.
Article 3 the tariff Remuneration and any other income that is appropriate under the law, persons who work in the Socialist state units are effective and are not subject to taxation.
Instead of income tax paid by the person retributie it introduces tax on the total remuneration paid by Socialist units.
Article 4 the people working directly on the effective income levied what is owed for work performed from tariff and remuneration from any other retributie rights provided by law. By abolishing the income tax tariff remuneration, discounts, exemptions and tax increases are no longer apply.
Actual revenues cannot be carried out or in detention outside those prescribed by law. The people working are the only ones entitled to gospodareasca, as I think fit, the proceeds from the work done to meet their material and spiritual needs.
Article 5 tariff Remuneration of employment shall be determined by subtracting the neta from tariff remuneration of employment from the date of this brute existence of tax laws related thereto.
Article 6 the addition of retributie to overcome labor rules payouts will continue according to the regulations in force, notably its calculation is based on the tariff retributiei of employment without tax.
Also, existing shares rises uninterrupted seniority in the same unit will remain unchanged, as they are computed properly framing the new tariff remunerations tax-free.
Article 7 Gratificatiile, outstanding achievement awards, as well as any other rights prescribed by law and remuneration for work performed shall be drawn up without tax.
Article 8 income Ceilings in force on the date this law in relation to which you want to determine the rights and obligations of persons who work in the Socialist state units remain unchanged and in establishing the tariff retributiilor nemajorate, tax-free, as long as you do not change the underlying conditions have been laid down, so as to maintain the rights and obligations in force at the date of the present law.
The ceiling of the average monthly income 1,500 lei on every Member of the family in relation to that people who work in the State Socialist units shall have the right, by law, to rent housing from the State housing stock remains unchanged.
Article 9 together with economic and social measures taken by the State to create conditions corresponding to the formation and preparation of the young generation, childless citizens have a duty to contribute to the establishment of the funds necessary for carrying out this action.
For this purpose the persons who work in the Socialist state units in age of over 25 years of age, who have no children, will pay a fixed monthly contribution, depending on the category of employment, remuneration established according to the provisions of this law.
Article 10 people working according to the law, exercise control, either directly on how Socialist units determine what rights due for the work performed.
Chapter 2-calculating and paying tax on the total staffing Article 11 State-owned economic Units and State institutions are obliged to pay a tax on the total of the salary Fund.
Article 12 the total remuneration on which tax is calculated under article 13. 11 includes harassment pricing allowances, awards and any other rights provided by law for labour.
Where, under the law, a part of retributie is granted in consideration of the nature of the products, calculated at retail prices or, failing that, the prices of the contract or purchase, are included in the total staffing.
Article 13 shall be calculated by applying the Tax on the total Fund staffing of some tax allowances differentiated sectors, economic activities and subbranch social as follows: Branch or sub branch tax% share. Industry 1.
Power and heat industry 17.00 2.
17.50 coal industry 3.
Cocsochimică industry 17.50 4.
Oil industry 16.50 5.
Mining of methane gas 16.50 6.
Extraction and preparation of ferrous ores 17.50 7.
Ferrous metallurgy 17.50 8.
Extraction and preparation of non-ferrous ores and rare 17.50 9.
Non-ferrous metallurgy 17.00 10.
Machine construction 16.50 11.
Electrotechnical and electronic industry 16.00 12.
Shipbuilding and metal products metal 16.50 13.
Repairs of machines and equipment 16.50 14.
Chemical industry 16.00 15.
Extraction of non-metallic ores 16.50 16.
Abrasive products in the industry, from coal and graphite 17.00 17.
Industry of building materials 18 16.00.
Forest lumberings 17.00 19.
Wood processing industry 15.50 20.
The pulp and paper industry 16.00 21.
Glazier, porcelain and 16.00 22 showers.
Textile industry 15.50 23.
14.50 apparel industry.
Leather industry, blănăriei and footwear 15.50 25.
Food industry 15.50 26.
Soaps and cosmetics industry 15.50 27.
Printing industry 16.00 28.
Other branches of the Construction industry 17.00 15.50 b. c. d. 16.00 Agriculture Forestry 15.50 e. f. 16.50 Telecommunications Transport 15.50 G. Turnover 15.50 h. communal, housing and other services, including supplies of services effected by the local industry, handicraft and consumer cooperatives 15.50 i. education, culture and art and Science 15.00 j. 16.00 k. scientific service health care , social work and physical culture 15.00 l. financial institutions and Insurance Administration 16.00 M 16.00 b. other branches and sectors of activity 17.00 article 14 Employment economic entities and State institutions in the branches, the subramurile and the activities referred to in article 1. 13 is done according to the legal provisions in force.
Article 15 the total tax actually reflected the staffing of economic units of the State and State institutions shall be determined by applying to its merit total monthly salary made trading tax. 13. Article 16
The tax on the total remuneration shall incur economic units of the State, where appropriate, of the costs of production or of the expenditure, and of State institutions, the funds provided for in the income and expenditure plans.
The tax on the total staffing related benefits social security is the national social security fund support.
Article 17 the tax on the total monthly remuneration spill from the State budget, with the payment of the remuneration due for chenzina the second of each month.
In the event that payment of remuneration is made in other periods than chenzinal, the tax on the total staffing spill from the State budget with the last payment of the salary due for the month.
Article 18 staffing Fund tax unpaid at term times the amount legally can be established for one year following the date of the finding. Differences in pay is disbursed from the State budget within five days of their establishment.
Tax overpaid shall be compensated for times returned, ex officio or upon request, for one year following the date of the finding.
Article 19-term tax Nevărsarea on the total staffing attracts a increase of one per cent for each month or fraction of a month of delay.
Article 20 tax Fractions or delay increases up to 0.50 lei including is the neglect of over 0.50 lei shall be rounded to a lion.
Article 21 financial Organs of the State and economic state institutions have the obligation to control the correct determination of the tax on the total staffing and compliance with the term of its state banking units will release amounts for the last payment of duties due for the month that retributie only after receipt of the documents for transfer of tax calculation and verification of it.
In the case of fixed-term tax arts.33, banking bodies have the right to require its payment from the State budget of the accounts to the respective units.
Chapter 3 Contribution of persons without children who work in the Socialist state units Article 22 People without children, married or single, in the age of over 25 years, working in State-owned economic units and State institutions, will pay a fixed monthly contribution, differentiated according to the category of employment, remuneration as follows: Monthly tariff Treatment of employment fixed monthly Contribution lei lei up to 1440 20 1441-1500 25 1501-1600 30 1601-1750 40 1751- 1850 60 1851-2000 80 2001-2150 90 2151-2350 100 2351-2550 110 3551-2750 120 2751-3000 135 3001-3350 150 3351-3750 190 3751-4150 220 4151-4550 250 4551-5000 280 5001-5500 320 5501-8000 450 over 6500 380 6501 8000 550-Article 23 childless persons Contribution is due since the people concerned when they reached the age of 25 years and starting next month, that they have become parents or meet one of the conditions for exemption from the payment on the basis of the application and supporting documents.
Article 24 shall be exempt from the obligation to pay the contribution referred to in article 1. 22 people who had one or more children live births, deaths, and later people who have disability grade I or II, and their husbands, as well as during takes. Also, there are exempted from the payment of the contribution people without children who are married to people who were children during the marriage lasts as if they were children at the time of its actual one of the spouses or one of them maintenance pension payed.
For the purposes of this law, shall be treated as people with children and people with children adopted or committed towards growth and education.
Where changes have occurred to lead to the cessation of the payment of the contribution by exceptarii. 22, in the case of persons are obliged to notify in writing, within five days from the date of its production, the unit to which they are assigned to work.
Article 25 the contribution of persons with no children, framed with a reduced work schedule, shall be determined in proportion to the time worked by reporting to the corresponding tariff retributiei contribution of employment relating to the whole programme.
Article 26 the provisions contained in article 11. 17-21 for the calculation of income tax and paying the total remuneration shall apply accordingly if the contribution of individuals without children.
Chapter 4 common provisions and final provisions article 27 In the total staffing to calculate income tax not included: travel allowances, allowances for detachment and transfer or installation; copyright or external collaborator; harassment and for the provision of services on the basis of civil contracts for other categories of works that are not based on contracts of employment, as such, covered by labour legislation; their wages and other rights of the blind invalids paid grades I or II.
Article 28 the Fund for rewarding to apply quotas for State social insurance fund shall be determined on the basis of total remuneration established according to the provisions of art. 12, minus the amounts representing the rights referred to in art. 2 of Decree No. 389/1972 with regard to social security contribution by the State, the amount thus obtained is added to the tax on the total related staffing calculated with odds provided for in this law.
The provisions of article 29 of this law shall also apply to the cooperative organizations of consumer mestesugaresi and other public organizations, and associations of agricultural economic production, intercooperatiste Fund staffing related persons falling under a contract of employment.
Article 30 the proceeds from work, other than those over which the tax is calculated on salary Fund total, still according to the legal provisions in force at the date of the present law.
Failure to comply with the provisions of article 31 of this law shall entail disciplinary, administrative or criminal liability, as appropriate, as well as material or civil.
Article 32 the provisions of this law shall apply as of the payments related to harassment and July 1977.
Article 33 with the application of the provisions of the present law shall repeal any other provisions that are not in compliance with its provisions.
This law was adopted by the National Assembly at the meeting on 30 June 1977.
President of the great National Assembly, Nicholas GALARZA-----