Overimposition of the part-time work in 2025: How much money has the state have collected so far and what fiscal obligations do employers have

Overimposition of the part-time work in 2025: How much money has the state have collected so far and what taxes employers pay to part-time contracts

The employers paid to the state budget almost 90 billion lei, representing the social contributions and the income tax for salaries for employees with part-time contracts, from the introduction of the surcharge of these contracts in the summer of 2022, and until January this year, it is shown in an answer provided by the Ministry of Finance to the interpellation of a senator.

PNL Senator Mihail Veștea asked several questions last month to the Ministry of Finance on the taxation of part-time contracts, a measure criticized by employees and employers.

The senator asked the ministry to say what receipts were on the budget so far and if the measure has reached its initial purpose to reduce the phenomenon of black work.

The state received almost 90 billion lei

The Ministry of Finance responded, this month, only related to the amounts collected by the state from the summer of 2022 and until January this year.

Thus, in the first half of 2022, immediately after the introduction of this measure, the state received over 11.3 billion lei from the income tax from wages, plus 2.75 billion lei from pension contributions (CAS) and 1.1 billion lei from social insurance contributions (CASS).

Last year the employers transferred to the state budget over 37 billion lei for employees with part-time employment (income tax + social insurance contributions), increasing by over 2.7 billion lei compared to 2023, when the amount was over 34.2 billion lei.

In January this year, the employers transferred another 2.4 billion lei (income tax) to Buget, which added 593.3 million lei (CAS) and 238.9 million lei (CASS) for part-time employees. In total, the revenues collected to the budget during the mentioned period were almost 90 billion lei.

The Ministry of Finance did not want to comment on the impact of this measure on companies or if the measure has reached its initial purpose to reduce the phenomenon of black employment, specifying that the Ministry of Labor should be pronounced.

How was the over-time contract overtax

Starting with August 1, 2022, the Government of Romania has introduced a measure by which the social contributions (CAS and CASS) for the part-time contracts are calculated at the level of the minimum gross salary on the economy, regardless of the effective income of the employee.

This means that the employer would have to pay higher contributions to the state if his employee has lower revenues than the minimum gross wage on the economy.

The measure was justified by the need to reduce the large number of part-time contracts used to avoid taxes and taxes.

The overtax of part-time work has generated controversy, and employers and employees have felt the effects of this measure.

On the one hand, the state has managed to collect more funds for the pension and health system, but on the other hand, many employers were discouraged to provide part-time contracts, preferring to hire full-time personally or to resort to other forms of collaboration.

How to apply surplus in 2025?

Starting with January 1, 2025, the minimum gross wage in the country was increased from 3,700 lei to 4,050 lei.

According to the tax legislation, employers who have part-time employees under this level must pay social contributions as if the salary would be 4,050 lei.

For this year, the Government has decided to maintain a fiscal facility of 300 lei undenable including employees who have part-time contracts, which means that employers do not have to pay contributions to the minimum gross salary of 4,050 lei, but to 3,750 lei.

Thus, even if a part-time employee earns less, pension and health contributions (CASS) are calculated as if they had a gross salary of 3,750 lei, according to avocatnet.ro.

Exceptions from part-time work overtax:

According to the Fiscal Code, the part-time work is not applied in the following situations:

• Students and students up to 26 years old enrolled in a form of schooling;
• Disciples up to 18 years old;
• Natural parents, adoptives or legal tutors of at least two maintenance children;
• Persons with disabilities or other legally recognized categories that can work under 8 hours/day;
• Retirees for age limit in the public pension system (exception: those with special pensions);
• Employees with several individual employment contracts, whose cumulative revenues exceed the gross minimum wage in the country.