Since income in July, PFA are required to pay social insurance contributions of individual, health insurance and unemployment insurance in accordance with the provisions of Ordinance 58/2010 Art. Article III. (2), as follows:
- Share of 10.5% for social security (CAS)

- 5.5% individual contribution for health insurance (CASS) and

- 0.5% contribution to unemployment.

Base of individual social contributions is provided in art. 6 of Annex 2 to the rules for the application of art. III of GEO 58/2010 and Net income is not more than the equivalent of five average gross salaries in the economy.

Contributions are paid:

-Monthly income of a professional with repetitive or

-Annual income of a professional made occasionally,

Work-related income refers to income derived by an individual independent activities (ie activities that do not meet the dependence of art. 7 (1) Section 2 of the Tax Code), activities of this person outside of employment relations, except cases prescribed by law (eg. use of property disposal income, investment, retirement, agricultural activities, from prizes and gambling, the transfer of property).

Persons performing work-related income only, so for those with repetitive and if the occasional, individual social security contributions due, unemployment insurance and health insurance.

People who, in addition to salary income, income realized and work-related repetitive nature (monthly, quarterly or yearly), due to individual contributions and the income.

People occasionally performing such income, in exchange and salary income, not individual contributions due to occasional work-related income.

That if a PFA net incomes (revenues, expenses deductible) lower than the equivalent of five average gross salaries in the economy, the PFA must pay contributions that apply in total percentage of 16.5% Net income. If PFA higher net incomes than the equivalent of five average gross salaries in the economy, then PFA pays contributions only five average gross salaries in the economy.

Gross average wage in the economy in par. (1) and (2) is the gross average wage grounding the state social security budget law approved by state social security budget. It is 1836 lei.

It will make a separate declaration on ensuring the public pension system, the unemployment insurance system, and will conclude insurance contracts in the health insurance system, in accordance with Art. 7 of Annex 2 to the rules for the application of art. III of GEO 58/2010 for amending Law 571/2003 on Fiscal Code and other fiscal measures, approved by GD 791/2010.

Insurance statements shall be submitted monthly until the 25th of the month for the previous month were achieved revenues of a professional, territorial house of pensions.

The statement of assurance in the unemployment insurance system to individuals who derive income from professional nature, other than salary, which is due to individual contribution to the unemployment insurance budget was published in order nr.599/09.08.2010.

IN CONCLUSION, from July PFA's are forced to prepare monthly statements of health, unemployment and the retirement home. For preparing these statements must be calculated monthly net income which means that the monthly accounts must be kept PFA.

On August 25 must be submitted statements for the month of July. If statement for health insurance minimum wage can not be less than the minimum gross salary per country (600L), if that income is only on which contribution is calculated .  

In case of consumer service agreements concluded by the PFA result that is made at least one of the criteria of art. Article 7. (1) Section 2 of the Tax Code, as supplemented by Ordinance 58/2010, activity, that PFA can be reconsidered by the tax authorities dependent activity, the consequence being that, income tax and social contributions, as laid down by law, will be recalculated and paid, is payable jointly by the payer and the recipient of income. In this case rules apply for determining the tax on salary income made outside the function.

The criteria on which an activity may be reconsidered as a dependent art. Article. Article 7. (1) Section 2.1 of the Tax Code are:

a) income beneficiary is in a relationship of subordination to the payer of income, that the governing bodies of the payer of income, and meet the working conditions imposed by it, such as its tasks and the fulfillment of their place of employment, working hours;

b) in providing work, income beneficiary uses material basis of the payer of income, ie areas with adequate endowment, special equipment or protective work, work tools and the like;

c) the recipient of income contributes only physical performance or intellectual ability, not with equity;

d) the payer of income support in the interest of its activity the travel expenses of the income beneficiary, such as compensation of delegation-detachment in the country and abroad, and other expenses of this nature;

e) the payer of income support allowance for vacation and compensation for temporary disability, the income beneficiary's account;

f) any other items that reflect the dependent nature of the activity.

The regulations adopted to implement provisions metologice that modify the tax code, "An activity may be reconsidered, according to the criteria stipulated in art. Article 7. (1) Section 2.1 of the Tax Code, as dependent activity, where the legal relationship based on which economic activity does not reflect its contents. "