New model form 112

The new model of the declaration regarding the obligations to pay social contributions, income tax and nominal registrations of insured persons (form 112), in force since November 1, was approved by Order no. 2.814 / 1,536 / 1.806 / 2020 of the Minister of Public Finance, the Minister of Labor and Social Protection and the Minister of Health, published in the Official Gazette no. 1005 of October 29, 2020.

The normative act updates the declaration, by introducing and updating some boxes in order to include information as a result of the application of emergency ordinances establishing measures in the field of social protection in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus, as follows:

  • centralization of medical leave for temporary incapacity for work due to an infectious disease for which the quarantine measure or the isolation measure is required;
  • declaring the calculation bases of the granted indemnities, and of the afferent social insurance contributions;
  • updating the nomenclature of types of employees;
  • updating the nomenclature “Indicative special conditions” with new values related to the new jobs in special conditions, introduced;
  • updating the annexes and the instructions for completion.

The modification of the order was necessary as a result of the entry into force of some normative acts, thus:

  • Law no.19/2020 on granting parental leave for the supervision of children, in the event of the temporary closure of educational establishments, as subsequently amended and supplemented;
  • Emergency Ordinance (OUG) no. 108/2020 for the completion of Law no. 263/2010 on the unitary public pension system;
  • OUG no. 120/2020 on the establishment of support measures for employees and employers in the context of the epidemiological situation caused by SARS-CoV-2;
  • OUG no. 132/2020 on support measures for employees and employees in the context of the epidemiological situation caused by the spread of the SARS-CoV-2 coronavirus, as well as for stimulating employment growth;
  • Law 188/2020 for the amendment of Law no. 263/2010 regarding the unitary public pension system;
  • OUG no. 147/2020 on granting days off for parents to supervise children, in case of limitation or suspension of teaching activities that require the actual presence of children in schools and early childhood education units, following the spread of SARS-CoV-2 coronavirus.