Taxation for Individual Part-Time Contracts

Bogdan Cosmin Gomoi
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Bogdan Cosmin Gomoi: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2020, vol. 1, issue 1, 48-59

Abstract: This article discusses a series of theoretical and practical issues regarding the taxation of individual part-time contracts. From 1 January 2020, the over-taxation of this type of contracts is eliminated and the gross revenue received will be used as a basis for the calculation of social security and health insurance contributions, instead of the gross minimum domestic salary. The pronouncement introducing these provisions is Law 263/2019 on amending Law 227/2015 regarding the Tax Code, which is intended to eliminate the increased CAS and CASS payments for part-time employees or employees with performancerelated pay. This article analyses issues in relation with individual part-time contracts, the rights of part-time employees, employers’ obligations, salary calculations, and filing and payment obligations.

Keywords: part-time contract; income tax; CAS; CASS; Labour Code; Tax Code (search for similar items in EconPapers)
JEL-codes: J41 K31 K34 M41 (search for similar items in EconPapers)
Date: 2020
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