The new average wage applies with February 1st, 2013
Further to the Law no. 6 regarding the social security state budget for 2013 publishing in the Official Gazette no. 107 from 22 February 2013, there were expected clarifications regarding the applicability of the new average wage used for the 2013 social security state budget substantiation, that was increased from RON 2,117 to RON 2,223.
The social security state budget was published on Friday, 22 February, and enters in force 3 days upon publishing, starting with February 25, 2013. Within the body of law there were no details regarding the retroactive applicability of the provision, furthermore there were expected clarifications with respect to the applicability of the new average wage starting with January 1st, February 1st, or February 25th, 2013.
Today, March 4th, 2013, a new version of the 112 Form was published on the ANAF website, by which the new average wage is applicable with 1st of February, 2013. The new average wage of RON 2,223 will be used starting with the month of February for social security contribution computation for periods in which the employees benefit of medical leaves and for the computation of the ceiling for social security contribution as well as for establishing the amount representing the decease allowance , taking into account that the law does not bring clarifications and that the only direction for that matter is a procedural one, given by the fiscal authorities.