Through Order of the President of the National Agency for Fiscal Administration (OPANAF) no. 451/2019 published in the Official Gazette, Part I no. 156 of 27/02/2019 the Methodology for the distribution of the amounts representing the insurance contribution for the work paid by the taxpayers in the distinct account and their extinguishment was completed.
According to the modifications made, the insurance contribution for the work due by the employers who carry out activities in the construction sector and which fall under the conditions stipulated in art. 60 point 5 of the Fiscal Code shall be collected to the state budget revenues account 20.A.47.06.00 «Amounts from the insurance contribution for the work in progress due to the employers in the construction sector» opened at the State Treasury units, with taxpayer identification code.
It is completeley distributed to the Guarantee Fund for the payment of the salary receivables constituted on the basis of Law no. 200/2006, as amended, in the account 28.A.20.11.00 “Revenues from the insurance contribution for work for the guarantee fund for the payment of wages”, coded with the fiscal identification code of the taxpayers.
The other employers, including employers who carry out activities in the construction sector and do not meet the conditions provided in art. Article 60 (5) of the Fiscal Code will pay this contribution, as it has been so far, to the state budget revenues account 20.A.47.03.00 “Amounts from the insurance contribution for the work under distribution”, coded with the identification code taxpayers’ tax.