The Law amends and complements the Law no. 571/2003 regarding the Fiscal Code. The social security contributions’ rate due from the employer for the public pension system has been reduced by 5%. Such decrease is applicable for salary earnings obtained for October 2014.
Depending on the working conditions, the applicable rates have been changes as follows:
• from 20.8% to 15.8% for normal working conditions;
• from 25,8% to 20.8% for difficult working conditions;
• from 30,8% to 25.8% for special and other working conditions.
