According to GEO 16/2022, starting with August 2022, part-time employment contracts will be taxed at least at the level of the minimum gross salary per country of 2,550 lei, corresponding to the number of working days on which the contract has been active.

The exceptions for which the increased amounts for social contributions do not apply are as follows:

1. pupils or students, aged up to 26 years, in a form of schooling;
2. apprentices, according to the law, aged up to 18 years;
3. persons with disabilities or other categories of persons who by law have the possibility to work less than 8 hours a day;
4. age limit retired persons, except for age limit retired persons who benefit from service pensions based on special laws/statutes, as well as those who cumulate the pension for the age limit in the public pension system with the pension established in one of the pension systems which are not-integrated in the public pension system;
5. employees who earn during the same month incomes from salaries or assimilated to salaries based on two or more individual employment contracts, and the monthly cumulated income is at least equal to the minimum gross basic salary in the country.

In application of the above provisions, the employer will request supporting documents from individuals in the situations mentioned in the exceptions.

Differences in the amount of contributions, if the social insurance contribution and the health contribution is lower than the one related to the minimum gross basic salary in the country in force in the month corresponding to the number of working days of the month, are borne by employers.

The provision also applies to full-time employment contracts, which achieve the full monthly norm, if the gross income is less than 2,550 lei.