The Emergency Ordinance No. 13/2010 (referred to as O.U.G. No. 13/2010) was published in the Official Gazette, Part I, no. 136/01.03.2010 and applies to the year 2010.
This legal text was adopted on the recommendations of the European Union and International Labour Organisation and is aimed at countering the effects of economic and financial crisis on the labor market in Romania by helping create jobs and keep the concerns to minimize the incidence of unemployment.
According to the provisions of O.U.G. no.13/2010, the employers are excepted from paying social security contributions for a period of six months if they employ on the new created jobs people from among the unemployed and under record for employment agencies at least three months prior to the employment setting. Employers benefit from exemption from social security contributions only if the employment is maintained for a period of at least 12 months.
The term “social security contributions” is defined as meaning unemployment insurance contributions, social security contributions, insurance contributions for work accidents and occupational diseases, contribution to the Guarantee Fund for payment of wage claims, contribution to health insurance, including the contribution for leave and health insurance benefits.
If the employers do not comply with requirements of the O.U.G. no. 13/2010, the social benefits that were granted will be withdrawn, so employers are obliged to pay all amounts that they have been exempted from.
The period during which employers are exempted from social security contribution is considered as contribution period without the correspondent obligation for the employers to actually pay the contribution. This period is taken into account for determining the period of 24 months preceding the date of filing for granting the unemployment benefit by the unemployed people , as well as for the achievement of the minimum contribution period in the unemployment insurance system.
The provisions of the O.U.G. no. 13/2010 are duly completed with the provisions of Law no. 76/2002 regarding the unemployment insurance system and employment stimulation, with all the subsequent amendments.