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LAW OF THE REPUBLIC OF MOLDOVA

of December 16, 2020 No. 255

About the budget of the national social insurance for 2021

The parliament adopts this organic law.

Art. 1. - The budget of the national social insurance for 2021 affirms according to the income in 25791984,4 amount thousand lei and on expenses as 25791984,4 amount thousand lei.

Art. 2. - (1) the Code of the budget of the national social insurance for 2021 is provided in appendix 1.

(2) Subprogrammes of expenses of the budget of the national social insurance for 2021 are provided in appendix 2.

Art. 3. - (The Payers of budget payments of the national social insurance including financed from the national public budget shall charge and list 1) in the corresponding size and in the terms established in appendix 1 to the Law on the state system of social insurance No. 489/1999, fees of compulsory national social insurance in the budget of the national social insurance for accrued payroll and other payments.

(2) Fees of compulsory national social insurance are considered paid from the moment of their transfer into the account of the Ministry of Finance - the State Treasury.

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

Art. 4. - From rate of fees of the compulsory national social insurance provided for the employers in the sphere of agricultural industry specified in Item 1.5 of appendix 1 to the Law on the state system of social insurance No. 489/1999, part of rate in the amount of 6 percent the salary fund and other payments it is transferred into the budget of the national social insurance by means of transfers from the government budget.

Art. 5. - (1) the Fee of compulsory national social insurance in annual fixed amount (the annual fixed collection) added for the payers specified in Items 1. 6, 1.7 and 1.8 applications 1 to the Law on the state system of social insurance No. 489/1999, are installed in the amount of 11331 leu.

(2) the Fee of compulsory national social insurance in annual fixed amount (the annual fixed collection) added for the payers specified in Item 1.61 of appendix 1 to the Law on the state system of social insurance No. 489/1999, is established in the amount of 24255 lei.

(3) the Fee of compulsory national social insurance in annual fixed amount (the annual fixed collection) added based on the individual agreement signed with National cash desk of social insurance for payers and on the conditions specified in Item 1.9 of appendix 1 to the Law on the state system of social insurance No. 489/1999, is established in the amount of 2886 lei.

Art. 6. - (1) the Categories of persons which are not listed in appendix 1 to the Law on the state system of social insurance No. 489/1999, 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 11331 leu a year, and physical persons - the owners or lessees of farmlands processing the earth individually - in the amount of 2886 lei a year, but at least 1/12 corresponding amounts monthly that constitutes insurance period which joins in insurance years of service for award of pension on age and benefits for burial.

(2) Physical persons can be insured for the period since 1999, and physical persons - the owners or lessees of farmlands processing the earth individually, - for the period since 2009 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 the amount of, provided in part (1) that grants it the right to the corresponding social benefits specified in part (1).

Art. 7. - (1) Failure to pay of fees of compulsory national social insurance attracts at the scheduled time charge of penalty fee in the amount of debt percent 0,1 for each day of delay, including date of transfer of debt. Charge of penalty fee for delay is performed by National cash desk of social insurance without pronouncement of the special decision. Charge of penalty fee on the contributions of compulsory national social insurance assessed as a result of tax control is performed by the State Tax Administration.

(2) the Penalty fee is not charged to payers in cases when:

a) documents on transfer of the amounts paid to the budget of the national social insurance from one account on another - for the period from the date of payment and about day of the actual transfer, within paid amount were filed;

b) applications for compensation of debts to the budget of the national social insurance at the expense of VAT return or excises - for the period from the date of registration of a statement and about day of the actual transfer were submitted to the State Tax Administration;

c) the amounts of obligations to the budget of the national social insurance were extinguished by deduction and taken on special accounting based on the decision of the State Tax Administration;

d) documents for transfer of paid amounts from the account of any budget (the government budget, the local budget and funds of compulsory medical insurance) on the budget account of the national social insurance - for the period from the date of receipt of documents were filed to relevant organ and about day of the actual transfer.

(3) For employers in the sphere of agricultural industry irrespective of type of property and form of business the penalty fee for failure to pay in terms, the applications 1 to the Law on the state system of social insurance No. 489/1999, of the fees of compulsory national social insurance added for 2021 installed in Item 1.5 is applied since November 1, 2021.

(4) Understating of the size of the contributions of compulsory national social insurance assessed in fixed amount attracts imposing of penalty in the amount of the understating amount.

(5) Understating of the size of the contributions of compulsory national social insurance assessed in percentage terms by non-presentation to the State Tax Administration of the tax report or submission of the report containing doubtful information or data attracts responsibility of taxpayers according to the Section V of the Tax code No. 1163/1997.

(6) Determination of the size of fees of compulsory national social insurance as a result of application of indirect methods and sources of assessment is performed according to provisions of the Tax code.

(7) In addition to the penalty imposed according to parts (4) and (5), the amount by which fees of compulsory national social insurance are underestimated is levied from payers, or the amount of the contributions of compulsory national social insurance assessed on the amount by which the calculation base was underestimated and is charged penalty fee for untimely transfer of the corresponding amount of the budget of the national social insurance.

(8) the Measures provided by parts (4) - (7), are applied by the staff of the State Tax Administration.

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