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Anunţă-mă când se modifică Fişă act Comentarii (1) Trimite unui prieten Tipareste act

ORDONANTA DE URGENTA Nr

ORDONANTA DE URGENTA   Nr. 2 din  1 februarie 1999

privind modificarea si completarea Decretului nr. 389/1972 cu privire la contributia pentru asigurarile sociale de stat, modificat si completat prin Legea nr. 49/1992 pentru modificarea si completarea unor reglementari din legislatia de asigurari sociale

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 49 din  1 februarie 1999


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    In temeiul art. 114 alin. (4) din Constitutia Romaniei,

    Guvernul Romaniei emite urmatoarea ordonanta de urgenta:

    Art. 1
    Decretul nr. 389/1972, publicat in Buletinul Oficial, Partea I, nr. 112 din 18 octombrie 1972, astfel cum a fost modificat si completat prin Legea nr. 49/1992, publicata in Monitorul Oficial al Romaniei, Partea I, nr. 107 din 26 mai 1992, se modifica si se completeaza dupa cum urmeaza:
    1. Articolul 1 va avea urmatorul cuprins:
    "Art. 1
    Pentru persoanele juridice si fizice care folosesc personal salariat, contributia pentru asigurarile sociale de stat se stabileste diferentiat, astfel:
    - 40% asupra castigului brut realizat de salariatii incadrati in grupa I de munca;
    - 35% asupra castigului brut realizat de salariatii incadrati in grupa a II-a de munca;
    - 30% asupra castigului brut realizat de celelalte categorii de salariati incadrati in grupa a III-a de munca;
    - 15% asupra salariului brut primit, dar nu mai putin decat salariul minim brut pe tara, in cazul personalului casnic angajat de persoane fizice pentru ingrijirea persoanelor in varsta, a persoanelor cu handicap si a copiilor."
    2. Articolul 3 va avea urmatorul cuprins:
    "Art. 3
    Calcularea si plata catre bugetul asigurarilor sociale de stat a contributiei prevazute la art. 1 se fac lunar.
    Termenele de plata a contributiei pentru asigurarile sociale de stat sunt:
    - o data cu lichidarea drepturilor de salarii pe luna expirata, de catre persoanele juridice, dar nu mai tarziu de data de 20 a lunii in curs;
    - pana la 20 de zile de la expirarea lunii calendaristice, de catre persoanele fizice care folosesc personal salariat.
    In cazul in care persoanele juridice sau fizice care folosesc personal salariat au platit, potrivit dispozitiilor legale, direct salariatilor lor unele drepturi de asigurari sociale prevazute de lege, altele decat cele care se suporta din fondurile proprii, acestea vor depune in contul asigurarilor sociale de stat numai diferenta dintre sumele reprezentand contributia datorata si drepturile de asigurari sociale ce trebuie platite din bugetul asigurarilor sociale de stat.
    Persoanele juridice beneficiaza de o reducere cu 7% a sumei datorate potrivit art. 1, daca efectueaza plata acesteia la termenul scadent sau in cel mult 3 zile lucratoare de la data acestuia.
    Agentii economici care, prin crearea de noi locuri de munca, incadreaza salariati cu contract individual de munca pe durata nedeterminata, pe care ii mentin in activitate cel putin pe durata exercitiului bugetar al anului 1999, beneficiaza in aceasta perioada de reducerea cuantumului lunar al contributiilor datorate potrivit art. 1, dupa cum urmeaza:
    - pentru incadrarea unui numar de pana la 10 salariati se acorda o reducere cu 4%;
    - pentru incadrarea unui numar cuprins intre 11 - 50 de salariati se acorda o reducere cu 5%;
    - pentru incadrarea unui numar de peste 50 de salariati se acorda o reducere cu 6% .
    Agentii economici care, in acelasi timp, achita contributiile datorate la termenul scadent sau in cel mult 3 zile lucratoare de la data acestuia si angajeaza salariati cu contract individual de munca pe durata nedeterminata, in comparatie cu luna anterioara, pe locurile de munca nou-create, beneficiaza de o reducere cu 16% a sumei datorate potrivit art. 1 pentru luna respectiva.
    Neplata contributiilor datorate in termen de 3 zile lucratoare de la scadenta obligatiilor genereaza majorari de intarziere, dupa cum urmeaza:
    - 10% din suma datorata, daca achitarea ei se face in 30 de zile de la acest termen;
    - 15% din suma datorata pentru fiecare luna sau fractiune de luna, daca plata nu se face in primele 30 de zile de la acest termen.
    Pentru neplata la termen a contributiilor pentru asigurarile sociale de stat nu sunt aplicabile prevederile art. 13 din Ordonanta Guvernului nr. 11/1996, aprobata si modificata prin Legea nr. 108/1996, cu completarile si modificarile ulterioare.
    Sumele reprezentand majorari de intarziere se fac venit la bugetul asigurarilor sociale de stat.
    Controlul asupra calcularii si platii contributiilor pentru asigurarile sociale de stat se efectueaza de organele de specialitate ale Ministerului Muncii si Protectiei Sociale."
    Art. 2
    Prevederile prezentei ordonante de urgenta intra in vigoare la data de 1 februarie 1999.

                 PRIM-MINISTRU
                  RADU VASILE

                       Contrasemneaza:
                       Ministrul muncii
                       si protectiei sociale,
                       Alexandru Athanasiu

                       p. Ministrul finantelor,
                       Bujor Bogdan Teodoriu,
                       secretar de stat



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COMENTARII la OUG 2/1999

 
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