The normative act that regulates the internship activity is Law no. 176/2018, with subsequent amendments and completions.
The respective activity is carried out based on a written contract, for a determined duration of maximum 6 months (720 hours), for which the inmate receives an indemnity.
A single contract can be concluded, lasting 6 months or several contracts can be initialed, for different activities, but their cumulative duration should not exceed 6 months.
The rights and obligations of the parties regarding the performance of the internship program are established by the internship contract, in accordance with the law, and are completed, as the case may be, with the provisions of the internal regulations.
According to article 8 paragraph (2) of Law no. 176/2018 on internship, the amount of the internship allowance established according to paragraph (1) is equal to at least 50% of the minimum gross basic salary in the country guaranteed in payment and is granted in proportion to the number of hours of activity carried out.
Upon termination of the internship contract, the parties may agree that the activity to continue by concluding, in accordance with the law, an individual employment contract.
At the end of the internship program, if it has not been decided to conclude an individual employment contract, the activity ceases.
If the employment contract is concluded within a period that cannot exceed 60 days from the conclusion of the provisions of the internship contract, the company may request a promotion premium (from the unemployment insurance budget) in the amount of 4,586 lei for each the person thus employed. It is mandatory to maintain employment for an uninterrupted period of at least 24 months.
According to article 2 letter k) of Law 176/2018 on internship, the internship allowance represents the monthly amount of money to which the intern has the right, as a result of his participation in the internship program, subject to the provisions of article 61 let. b) and article 76 paragraph (2) letter. s) of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions.
We mention that Law 176/2018 refers only to income tax. However, as it results from the cited legal provision, the internship allowance is considered income from salaries because it is specified that it is subject to the provisions of art. 61 let. b) of the Fiscal Code. Considering this, we consider that it would be prudent to retain the social contributions related to the salary ventures.
Therefore, the internship allowance represents income assimilated to salaries subject to 10% payroll tax and mandatory social contributions calculated in relation to them, subject to the declaration in the form 112 Declaration on obligations to pay social contributions, income tax and nominal records of insured persons:
- CAS (social insurance) in quota of 25% – article 137 paragraph (1) letter a);
- CASS (health insurance) in quota of 10% – article 155 paragraph (1) letter a) of
Fiscal Code;
- CAM (employment insurance contribution) in quota of 2,25% – article 220^2 of Fiscal Code
The host organization has the obligation to complete and transmit the data and information from the internship contract, at the latest on the last working day before starting the activity within the internship program, in the register of internship contracts, established by the county employment agency. of the municipality of Bucharest, in whose territorial area it carries out its activity, kept in electronic form, called the electronic register of evidence (https://www.internship.anofm.ro/).
The electronic register includes the identification elements of the intern, the date of concluding the contract, the date of starting the activity within the internship program, its duration, the amount of the internship allowance, the date of termination of the internship contract, the field in which the internship program takes place. The access of the host organization to the electronic register of records is made on the basis of its own password, used free of charge.
From an accounting point of view, the amounts due to the inmates can be registered in the debit of account 621 “Expenses with collaborators”.
Legal basis:
– Law 176/2018 on internship, with subsequent amendments and completions;
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– Methodological Norms for the application of the Fiscal Code (approved by HG no. 1/2016).