In order to avoid the risks associated with a civil contract, compliance with the following conditions must be taken into account, without their list being exhaustive: The risks associated with the conclusion of a civil contract may be as follows: However, unlike the individual employment contract, the equal relationship between you and the beneficiary may present a risk for the latter. risky, but can be balanced by specific contractual clauses such as the time limit for the provision of well-established services, insurance clauses, the scope of your obligations and theirs. If the above conditions are met, we believe that a civil agreement can be concluded with a natural service provider. Thus, the provision of a service, the performance of a specific work, material or intellectual may be carried out by a natural person not authorized under article 1.851 of the New Civil Code. Therefore, if the provisions of the Civil Code relating to the substantive conditions that the contract must fulfil are met, the condition prescribed in the Labour Code for the duration of working time will be examined. If you are already registered as an authorised natural person (PFA), conclude the contract directly with the beneficiary company, which pays the price of the contract established but has no obligation to withhold tax. This type of income can therefore be paid into the income category of the self-employed, the natural person admitted being the one who will register and declare it while paying the corresponding tax. In the case of a service agreement, the natural person has the right to choose his or her time to carry out this activity. Nor can the duration of such an agreement be determined, given that the service provider and the legal person are not in a sectoral relationship as concluded in the context of an individual employment contract. With the adoption of the Labour Code in 2003, civil agreements were removed from the legal acts governing the operation of an industrial relationship between an enterprise as a recipient of services and a natural person as a service provider. The status of civil contracts is still uncertain in the context of labour law provisions. Labour law does not regulate the exercise of industrial relations in the context of a civil contract, while tax law governs the manner in which such a contract is taxed without reference to the substantive conditions for its conclusion. In this way, the situations in which a civil contract can be concluded are not yet precisely defined from the point of view of labour law.
Due to the peculiarities of this type of contract, we can define it as a type of contractor contract. According to the provisions of the Civil Code or art. 1851, the contract of enterprise constitutes the agreement according to which the entrepreneur undertakes to perform, at his own risk, a certain material or intellectual work or to provide a certain service at a price for the beneficiary. Income paid in respect of Civil Convention payments is not included in the wages and salaries fund, so it does not relate to the employer`s contribution to the social security budget. Moreover, the conclusion of a civil agreement does not presuppose the existence of an employer relationship, as we have shown above. For income from other sources, the natural person does not have to pay a CAS (social security contribution). However, the income from the provision of services is due to the CASS (Social Health Insurance Contribution), since the income of the natural person concerned has exceeded the annual upper limit of 12 gross minimum wages. However, the calculation of that ceiling shall be carried out not only on the basis of revenue from other sources, but also in the form of a cumulation of such revenue from intellectual property rights, income from partnerships with legal persons, income from agricultural income, investments or income from the sale of the use of assets. Income from civil agreements has the status of income from other sources and is subject to income tax. The Civil Agreement does not have a specific duration, but the nature of the activity must be occasional. Nor does the signing of that agreement presuppose that the service provider is subordinate to the legal person responsible for the payment of income, and that no working time, the means by which it is carried out and similar elements can be determined for the activity carried out.
The Civil Code governs the general framework for the conclusion of civil agreements, without imposing conditions on the type of services provided or the quality of the natural person. According to the law, there may be services such as the construction of an object or the construction of a property, as well as the provision of services such as sanitary repairs, household items, etc. The Civil Convention therefore terminates in the case of occasional, purely random customs activities, which are not strictly defined at the time of signature of the contract and, in exceptional cases, may be concluded by authorized and unauthorized natural persons. If a civil contract is concluded with an unauthorized natural person, the income payer is not obliged to withhold the 6.5% of the social security budget. The obligation to take out insurance is incumbent on the natural person on the basis of the income he receives outside the revenue of the civil agreement concerned. In accordance with Article 53(1)(2) of Government Emergency Decree No persons who are not economically active but who are required to ensure their health in accordance with the provisions of this Emergency Decree are required to communicate income directly to the chosen insurance institution on the basis of the insurance information in order to determine and pay a contribution of 6.5%. The model statement of assurance is approved by order of the President of the CNAS. Subsequently, we will discuss the Civil Service Agreement and describe the main differences between this agreement and the individual employment contract. Nevertheless, the tax treatment of payments under a civil agreement is as follows: Below we offer you a model for the civil agreement. Continuation of the article and source: Here, legislatiamuncii.manager.ro/a/7724/in-ce-conditii-se-poate-incheia-o-conventie-civila.html the legal requirements, as they are more permissive and not as rigid as with an individual employment contract, offer great interest in a possible civil law agreement and make it attractive in the eyes of entrepreneurs.
It is therefore good to say that this type of contract is aimed at people who want more freedom in the organization of their time and activities in their lives, or entrepreneurs. However, if you prefer someone else to take care of these issues for you, an employment relationship through an individual employment contract is recommended. The legal document also specifies that these provisions also apply to construction agents as long as they are compatible with the specific rules governing this contract. Unlike the individual employment contract, a civil agreement gives the claimant more freedom in terms of working hours and does not require attendance at the office. And the beneficiary is favored because he no longer has to pay such high fees and taxes for the supplier. However, a person paid by the Civil Convention does not have the same rights as an employee with an individual employment contract, and in the event of an accident at work, employers do not assume liability because they are not bound by the law. He will also not receive contributions for leave and social benefits, as is the case for his individual employment contract. When concluding such an agreement as a beneficiary, keep in mind that it is important to clearly identify what you expect from the contractor – occasional or continuous services, 100% availability or leave in the organization of time and type of work. .
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