Abstract:

Starting with January 1, 2018, in Romania, there have been significant changes regarding the salary-related regulations, as a result of the transfer of social insurance contributions to the employee and the increase of the gross minimum wage. In this paper we want to present the impact of these legislative changes, taking into account both the perspective of the employee, the employer and the state, regarding the degree of collection of taxes related to income from wages and social contributions before applying the transfer, in 2017 and one year after implementation, respectively in 2019.