In the Official Gazette (Part I) no.119 of 10 February 2023 was published the ANAF Order no.165/7/1272/456/2023 for the approval of the model, content, submission and management of the “Declaration on the obligations to pay social security contributions, income tax and nominal record of insured persons”.
It is important to note that the provisions of this order apply from the declaration of income for January 2023.
We mention that in the Approval Report of the normative act it is mentioned that, by OUG no. 168/2022 on some fiscal-budgetary measures, extension of some deadlines, as well as for the modification and completion of some normative acts, some modifications were made to the fiscal regime applicable to income from salaries and assimilated salaries.
Therefore, according to article XXXVII of OUG no. 168/2022, by derogation from the provisions of article 78, article 139 paragraph (1), article 140, article 157 paragraph (1) and article 2204 paragraph (1) of Law no. 227/2015, with subsequent amendments and additions, starting from 1 January 2023, in the case of employees working under individual employment contracts, employed full time, at the place where the basic function is located, income tax is not due and the amount of 200 lei/month, representing income from wages and salaries, is not included in the monthly basis for calculating mandatory social contributions, if the following conditions are cumulatively met:
- the level of the gross monthly basic salary established according to the individual employment contract, not including bonuses and other allowances, is equal to the level of the gross minimum wage per country guaranteed in payment established by Government decision, in force in the month to which the income relates;
- the gross income from salaries and assimilated salaries, as defined in article 76 paragraph (1)-(3) of Law no. 227/2015, as amended and supplemented, under the same individual employment contract, for the same month, does not exceed the level of 4,000 lei inclusive.
In addition, according to paragraph (5) of the same article, for the incomes related to the year 2023, the level of the minimum gross basic salary per country guaranteed in payment in force in the month for which the provisions of article 146 paragraph (56)-(59) and article 168 paragraph (61) of Law no.227/2015 are applied, is reduced by the amount of 200 lei per month.
The specified measure applies to the income related to the months of January-December 2023 inclusive.
At the same time, from 1 January 2023, the following legislative changes apply:
- the termination of the applicability of the measure “200 lei extra for the minimum wage” (article 1 of OUG no.67/2022 on some fiscal measures, as well as for the modification and completion of article 59 of Law no.207/2015 on the Fiscal Procedure Code);
- introduction of new working conditions according to Law no.351/2022 for the modification and completion of Law no.263/2010 on the unitary public pension system;
- introduction of some deductions in the calculation of the tax on income from salaries, according to Law no.34/2023 for the modification and completion of Law no.227/2015 on the Fiscal Code, as well as OG no.16/2022 for the modification and completion of Law no.227/2015 on the Fiscal Code, repeal of some normative acts and other financial-fiscal measures;
- the repeal of Law no.170/2016 on the specific tax on certain activities, with subsequent amendments and additions, according to article VI paragraph (1) of OG no. 16/2022.
Thus, taking into account the new provisions mentioned above, the model and content of form 112 “Declaration on the obligations to pay social security contributions, income tax and nominal record of insured persons” and its instructions for completion have been adapted accordingly, starting with the declaration of income for January 2023.
Changes contained in the new Order:
- introduction in the “Insured type” nomenclature of the type of insured person “Employee working on the basis of a full-time individual employment contract, beneficiary of the measure “200 lei of the minimum wage, non-taxable amount” provided for by the EMERGENCY ORDINANCE No 168/2022;
- the introduction under heading 1.11.4 of the nomenclature “Type of insured person” of the type of insured person “Employee working in the agricultural sector and in the food industry, beneficiary of the measure “200 lei from the minimum wage, non-taxable amount”;
- deletion from the Nomenclature “Type of insured” of the heading 9.1 “Natural persons performing unskilled activities of an occasional nature (day labourers), according to Law No 52/2011 on the exercise of certain activities of an occasional nature performed by day labourers;
- removal from the Nomenclature “Type insured for other entities assimilated to the employer” of the val.29 “Individuals who earn income from association with a legal person, taxpayer, according to Law No.170/2016 on the specific tax on certain activities, as amended and supplemented”;
- introduction in the “Insured Annex”, in sections E.1 “Income from wages and salaries obtained in the basic function” and E.3 “Detailed data on income tax and some compulsory social contributions”, row 4 and row 24 respectively, of two separate rows relating to the basic and supplementary personal deduction, granted within the limit of the taxable income realised;
- the introduction in section E.3 of line 8.4.9. “The cost of subscriptions for the use of sports facilities for the practice of sport and physical education, paid by the employer for his employees, up to the equivalent in RON of 400 euro per year;
- appropriate amendment to the instructions for completing form 112.
Legal basis:
ANAF order no. 165/2023 for the approval of the model, content, method of submission and management of the “Declaration regarding obligations to pay social contributions, income tax and nominal record of insured persons”: