LAW OF THE REPUBLIC OF MOLDOVA

of December 1, 2005 No. 305

About the budget of the national social insurance for 2006

The parliament adopts this organic law.

Section I GENERAL PROVISIONS

Art. 1. - The budget of the national social insurance for 2006 affirms according to the income in 4388608,7 amount thousand lei and on expenses as 4388608,7 amount thousand lei.

Article 2. The budget reserve fund of the national social insurance is established as of December 31, 2006 in the amount of 135000,0 thousand lei.

Article 3. (1) the Code of the income and expenses of the budget of the national social insurance is provided in appendix 1.

(2) the Budget of the national social insurance provided in programs is given in appendix 2.

Section II PROCEDURE OF PAYMENTS AND PAYMENTS of FEES of COMPULSORY NATIONAL SOCIAL INSURANCE AND SPECIFIC ASPECTS, OTNOSYASHCHIESYA K to the INCOME AND EXPENSES

Article 4. Rates of fees of compulsory national social insurance, terms of their transfer are provided to the budget of the national social insurance and submission by payers of reports on charge, use and transfer of fees of compulsory national social insurance, and also types of insured social benefits in appendix 3.

Article 5. (1) the Difference in the amount of 4 percent between the rate of fees of compulsory national social insurance provided for employers in the sphere of agricultural production, specified in appendix Item 1.2 3, and that its part which is listed from means of these employers is paid from the government budget by means of transfers from this budget to the budget of the national social insurance.

(2) the Procedure for realization of provisions of part (1) this Article affirms the Government.

Article 6. (1) the Individual fee of compulsory national social insurance brought by the insured persons working according to the individual employment contract or other agreements on performance of works or rendering services, the persons working at elective offices or appointed in executive bodies, notaries public, judges, prosecutors, parliamentary lawyers and the hired employees of degrees of jurisdiction and bodies of prosecutor's office is established in the amount of 3 percent of the salary and other payments.

(2) the Monthly calculation base of individual fees of compulsory national social insurance cannot exceed the triple size of the average monthly salary on economy.

The size of the average monthly salary on economy predicted for 2006 affirms the Government.

Article 7. (1) the Categories of persons which are not listed in appendix 3, can be insured based on the individual contract signed with National cash desk of social insurance with payment of fees of the national social insurance in the amount of 2013 lei a year (for workers of agricultural industry - 1795 lei a year), but at least 1/12 these amounts monthly that grants to the payer the right to minimum pension and benefit for burial.

(2) Uninsured persons can be insured retroactively (to five previous years) based on the individual agreement signed with National cash desk of social insurance on condition of payment of fees of the national social insurance for every year in provided by part (1) this Article the size of fees the current fiscal year that grants to the payer the right to minimum pension on age and benefits for burial.

Article 8. (1) the Payers in the budget of the national social insurance including financed from the national public budget shall in the corresponding size, according to the procedure and the terms established 3, to list budget payments of the national social insurance on accrued payroll and other payments in appendix.

(2) Fees are considered paid from the moment of their transfer by financial institution to the account of the Central Treasury of the Ministry of Finance.

(3) Along with salary payment financial institutions list money on account of fees of compulsory national social insurance from accounts of payers in the budget of the national social insurance, considering also the term of transfer of fees.

Article 9. Types of benefits and compensations to some categories of the population which payment is performed at the expense of means of the government budget through National cash desk of social insurance are given in appendix 4.

Article 10. Payment types and the income from which, in departure from provisions of article 23 of the Law on the state system of social insurance No. 489-XIV of July 8, 1999, fees of compulsory national social insurance are not estimated are given in appendix 5.

Article 11. (1) Payers in the budget of the national social insurance quarterly represent reports on charge, use and transfer of fees of compulsory national social insurance to territorial subdivisions of National cash desk of social insurance. For the purpose of implementation of control of timeliness of transfer of fees of compulsory national social insurance by the State Tax Administration the National cash desk of social insurance in 15-day time after creation of the summary report at the republican level provides to this service information according to the procedure, established by National cash desk of social insurance and the Main state tax authorities.

(2) Non-presentation at the scheduled time by the payer of the reports and documents concerning conducting individual accounting, calculations and documents on charge, use and transfer of fees of compulsory national social insurance, and also understating of the size of these fees attract application of sanctions against officials according to provisions of the Code of Administrative Offences.

(3) Failure to pay of fees of compulsory national social insurance attracts at the scheduled time charge of penalty fee in the amount of 0, of percent from outstanding amount for each day of delay, including date of transfer of debt. Charge of penalty fee for delay, its reflection in financial accounting and in the report on charge, use and transfer of fees of compulsory national social insurance is performed by the payer. The penalty fee is not charged for the period stays on consideration of documents on the transfer of fees from one account on another.

(4) the Penalty fee for failure to pay fees of compulsory national social insurance for agricultural producers irrespective of type of property and form of business is charged at the scheduled time since November 1, 2006.

(5) For understating of the size of fees of compulsory national social insurance the penalty in the amount of the understating amount is imposed.

(6) For understating or concealment of the salary fund and other payments from which fees of compulsory national social insurance are subject to charge the penalty in the amount of the amount of fees added on the amount of understating or concealment is imposed.

(7) In addition to the penalty imposed according to parts (5) and (6) this Article, the amount by which fees of compulsory national social insurance are underestimated is levied from payers, or the amount of the contributions assessed on the amount by which the calculation base was underestimated and on them is charged penalty fee for untimely transfer of the corresponding amount of the budget of the national social insurance.

(8) the Sanctions provided by parts (5), (6) and (7) this Article, are applied by employees of the State Tax Administration.

(9) the Amounts of fees of compulsory national social insurance paid not in full for certain period are distributed according to individual accounts of insured persons in proportion to the amounts added for social insurance of each person.

Article 12. (1) the Means which came to the budget of the national social insurance (including the penalty fee and penalties added on fees of compulsory national social insurance), accumulate on the special bank account of the Ministry of Finance - the Central Treasury, are daily transferred into the special bank account of National cash desk of social insurance and used according to this law.

(2) are not allowed derivation of budget funds of the national social insurance on the purposes provided by the government budget and budgets of administrative and territorial units and also derivation of social insurance by their National cash desk on others, than it is provided by this law, the purposes.

Article 13. (1) the Ministry of Finance - the Central Treasury transfers the amounts provided by this law from the government budget into the budget of the national social insurance on special bank accounts of National cash desk of social insurance for accumulating of the amounts transferred from the government budget and their use to destination.

(2) Pension payment, benefits and compensations for the account of means of the government budget is performed after transfer of the corresponding amounts from the government budget on special bank accounts of National cash desk of social insurance for accumulating of the amounts transferred from the government budget.

Article 14. (1) Address compensations, monthly public welfare payments, benefits to families with children, compensations and financial support to participants of recovery from the accident on the Chernobyl NPP and to members of their families, personal monthly public welfare payments for special merits before the state are granted to persons having the right to these social payments from the government budget through the state system of social insurance by National cash desk of social insurance and are paid through Banca de Economii bank based on the agreement signed with National cash desk of social insurance according to the existing regulations.

(2) Temporary disability benefits and on motherhood are charged and paid to persons working according to the individual employment contract in the place of the main work at the expense of the fees of compulsory national social insurance paid by the employer to the budget of the national social insurance.

(3) the Social payments specified in appendix 1 (except for specified in parts (1) and (2) this Article), to the provided persons having the right to these social payments through the state system of social insurance are charged by National cash desk of social insurance, and provided to the unemployed - territorial agencies of employment of the population also pay through the state company "Po [ta Moldovei" and the financial institutions which are selected on competitive basis under the agreement signed according to National cash desk of social insurance or National employment agency of the population according to the existing regulations.

Article 15. (1) Payments for the prevention of diseases and recovery of working capacity, and also on the organization of rest of children in specialized agencies which list affirms Administrative board of National cash desk of social insurance are financed by National cash desk of social insurance by budget funds of the national social insurance.

(2) the Organization of recovery of health working by sanatorium treatment and rest of children is performed by Confederation of labor unions of the Republic of Moldova and Confederation of free labor unions "Solidaritate" of the Republic of Moldova with the assistance of National confederation of patronage of the Republic of Moldova according to the provisions approved by the Government.

Article 16. (1) Rates for the services in issue of social payments rendered by the state company "to Po [ta Moldovei", are established in case of the conclusion of contracts between the company and National cash desk of social insurance in the amount up to percent 0,8 from the amount issued as the payments financed by means of the government budget and budget of the national social insurance.

(2) Rates for the services in issue of social payments by means of postal orders rendered by the state company "to Po [ta Moldovei", are established according to the existing regulations.

(3) Rates for the services in issue of social payments rendered by financial institutions are established in case of the conclusion of contracts between organization and National cash desk of social insurance in the amount up to percent 0,8 from the amount issued as the payments financed by means of both budgets.

(4) In case of the conclusion of contracts with the state company "Po [ta Moldovei" or financial institutions the National cash desk of social insurance considers wishes of receivers of pensions, benefits and compensations, and also real opportunities of the company and the organizations rendering the services specified in parts (1) and (3) this Article.

Article 17. (1) the National cash desk of social insurance establishes by negotiations with financial institutions sales charges from the amounts issued by these organizations in cash for pension payment, benefits and compensations in the amount of no more 0,3 of percent of the issued amount.

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