The higher level of social contribution payments paid on part-time employment contracts has been eliminated as of January 2020. Consequently, the legislation returns to calculating the taxes relating to part-time contracts based on the taxation of gross income (and not the minimum gross wage).
Source: Law no. 263 amending Law no. 227/2015 regarding the Fiscal Code, published in the Official Gazette, Part I, no. 1054, of 30 December 2019.
Tax & Legal Newsletter_december_2019
