Advanced Search

Law No. 35 From 15 June 1993 For The Modification And Completion Of The Law #. 32/1991 Concerning The Tax On Wages

Original Language Title:  LEGE nr. 35 din 15 iunie 1993 pentru modificarea şi completarea Legii nr. 32/1991 privind impozitul pe salarii

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
LEGE No 35 of 15 June 1993 to amend and supplement Law no. 32/1991 on the payroll tax
ISSUER PARLIAMENT
Published in OFFICIAL GAZETTE NO. 131 of 21 June 1993



The Romanian Parliament adopts this law + Article 1 Law no. 32/1991 on the payroll tax is amended and supplemented as follows: 1. Article 1 (2) shall be amended and shall read as follows: " It is considered salaries made on the territory of Romania salaries paid in money and in kind received by employees from natural or legal persons who have their domicile or headquarters on the territory of Romania, as well as salaries received from abroad by persons operating in Romania. " 2. In Article 1, after paragraph 2, a new paragraph is inserted as follows: " The provisions of paragraphs 1 and 2 salaries and allowances in foreign currency, established in the net amount, paid by Romanian public institutions to Romanian personnel operating in diplomatic missions, consular offices, shall not be subject to the provisions of paragraphs 1 and 2 and other forms of representation of Romania abroad. " 3. Article 2 (g) shall be amended and shall read as follows: "" g) any other gains, in money and in kind, received as payment of their work, from natural or legal persons, as the case may be, to which they are employed, including those granted under the collective agreement, with the exception of those in kind granted employed household staff; ' 4. In Article 2, after letter h) a new letter is inserted, i) with the following contents: " i) the amounts paid to the founding members of a company, constituted by public subscription, of the share of participation in net profit, according to art. 30 30 of Law no. 31/1990 31/1990. " 5. In Article 2, after paragraph 1, a new paragraph is inserted as follows: " The assessment of the products granted as payment in kind is made at the sale price practiced by the unit for the products of their own production and at the price of supply, for other products, and in the case of services, based on the tariffs for these services. Prices and tariffs are those charged on the date of payment in kind. " 6. In Article 3, after paragraph 1, a new paragraph is inserted as follows: " The provisions of par. 1 also applies to the differences in salaries that concern periods prior to the months in which they are paid, granted on the basis of normative acts on pay, as well as in the case of allowances related to holiday leave, when its duration is carry out for a period of more than one calendar month, and of the amounts paid on the basis of the provisions of art. 2 lit. i). " 7. In Article 4, after letter e) a new letter f) is inserted with the following contents: " f) money rights for inventions and innovations. The amounts paid for inventions and innovations in the course of a calendar year shall be broken down for the 12 months of the year, cumulating with other rewards of this nature paid by the unit during that year, even if the value they are related to a period of more than one year. Where the amount paid is related to a period of less than one year, it shall be broken down for the months to which it relates. These rights shall not be cumulated, with a view to taxation, with the other income earned at the establishment where the employees have the basic function. " 8. Article 5, points c) and f) shall be amended and shall read as follows: " c) aid granted, under the law, from the social security fund and from the social assistance fund, as well as the aid, granted from the salary fund, for births and in the event of death of employees; f) free meal and antidote nutrition, granted in kind according to the law. " 9. Article 6, points c) and d) shall be amended and shall read as follows: " c) persons who, during the same month, earn income in the form of salaries and other salary rights, up to 7,600 lei, from the unit where they have the basic function; d) 1st or 2nd degree invalids, war veterans, as well as handicapped persons, defined according to the Law on Special Protection of Disabled Persons, classified in the first or second degree of invalidity, on the basis of certificates issued by the commissions of medical expertise and recovery of work capacity, under the conditions provided by law. " 10. Article 7 is amended and shall read as follows: "" ART. 7. -The payroll tax is calculated monthly, on each job, on the totality of income realized in the month expired by each employee, based on the following quotas: Monthly taxable income-lei -Monthly tax-lei-up to 2.7005% 2.701-3,000135 + 8% for what exceeds 2,700 3,001-4,000159 + 14% for what exceeds 3,000 4,001-6,800299 + 17% for what exceeds 4,000 6,801-11.000775 + 18% for what exceeds 6.800 11.001-16.4001.531 + 19% for what exceeds 11,000 16.401-27.7002.557 + 20% for what exceeds 16,400 27.701-38,6004.817 + 21% for what exceeds 27,700 38.601-54.9007.106 + 22% for what exceeds 38,600 54.901-82.40010.692 + 25% for what exceeds 54,900 82.401-110,00017.567 + 28% for which exceeds 82.400 110.001-137.50025.295 + 32% for what exceeds 110,000 137.501-157.40034.095 + 36% for what exceeds 137,500 over 157.40041.259 + 40% for what exceeds 157,400 The part of the total taxable monthly income exceeding the level of 300,000 lei is required with the share of 60%. If, by applying these tax rates, the net monthly income of an employee, realized at the unit where he has the basic function, would be reduced below 7,600 lei, the tax is reduced, so as to ensure the realization of this income. Income in the form of salaries and other salary rights received by employees for work performed outside the basic function and the holding unit of the work card shall be taxed separately, on each job, with the quotas provided in par. 1 of this article, the tax increasing by 30%. In the case of salaries and other salary rights in foreign currency, the tax due is calculated by converting into lei, at the exchange rate in force on the last day of the month for which the payment is made, after which the tax in lei, established on the basis allowances from par. 1, it turns, it retains and flows to the budget in foreign currency, at the same course. With the indexation, as well as in the case of granting compensation to salaries, the Government will properly modify the taxable monthly income tranches provided in par. 1, the level of the amount set at 2 and 3 of this Article, as well as of the amount referred to in art. 6 lit. c), of this law, in order not to cancel the effect of indexation or compensation granted. " 11. Article 8 shall be repealed. 12. Paragraph 3 of Article 10 is amended and shall read as follows: " The tax on unpaid wages on time or in the legal amount shall be retained by the payer of the income, from the respective employees, for a period of 3 years from the date of the finding. The retention may be made, in equal installments, no later than 12 months after the date of finding the non-dealers. " 13. Article 11 (1) shall be inserted after Article 11: "" ART. 11 11 ^ 1. -For the term non-burning of the payroll tax, an increase of 0,3% is applied for each day of delay. " 14. Article 17 is amended and shall read as follows: "" ART. 17. -The Ministry of Finance may grant, in duly justified cases, staggerings or aminations to the payment of tax on salaries and instalments, aminations, discounts or exemptions to the payment of late increases. " 15. Article 18 shall be amended and supplemented and shall read as follows: "" ART. 18. -The following facts are contraventions if, according to the criminal law, they are not considered crimes: a) non-submission within 15 days from the end of the semester of the calculation, retention and payment of the payroll tax; b) the refusal to provide the tax authorities with the documents on the way of calculating, withholding and shedding the state budget of the payroll tax. The contravention of lit. a) is sanctioned with a fine of 50,000 lei to 150,000 lei, and the contravention from lit. b) with a fine of 100,000 lei to 200,000 lei. The finding of contraventions and the application of fines provided by this law shall be made by the specialized bodies of the Ministry of Finance and its territorial units, within 3 years from the date of the commission of the respective facts. The finding documents drawn up by the authorized bodies to find and impose fines constitute enforceable securities, under the law, after their final stay. Banks will implement these securities without the acceptance of payers. " 16. Article 19 is amended and shall read as follows: "" ART. 19. -Law no. 32/1968 on the establishment and sanctioning of contraventions, except art. 25, 26 and 27, shall also apply to the contraventions provided in art. 18 18 of this law. " + Article 2 Law no. 32/1991 on the payroll tax, will be republished in the Official Gazette of Romania, giving a new numbering to the articles. + Article 3 This law comes into force at the first of the month following the publication in the Official Gazette of Romania. Starting with this date the provisions are repealed art. 2 of H.C.M. no. 545/1970 on the regulation of certain taxes on the incomes of the population, Chapter IV Government Ordinance no. 23/1992 amending certain contravention sanctions, approved by Law no. 114/1992 , art. 3 3 para. 2 2 of Law no. 58/1992 ,, as well as any other provisions to the contrary. NOTE: The level of the amounts provided in 6 lit. c), the tranches of taxable monthly income contained in art. 7 7 para. 1, as well as the level of the amounts established in 7 7 para. 2 and 3 of the law are not indexed according to Government Decision no. 243 of 7 June 1993, published in the Official Gazette of Romania, Part I, no. 124 124 of 11 June 1993. This law was adopted by the Senate at the meeting of 7 June 1993, in compliance with the provisions of art. 74 74 para. (2) of the Romanian Constitution. SENATE PRESIDENT prof. univ. OLIVIU GHERMAN This law was adopted by the Chamber of Deputies at its meeting on June 7, 1993, in compliance with the provisions of 74 74 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT ADRIAN NASTASE -----------------