of July 7, 2022 No. 160
About modification of some regulations
The Parliament adopts this organic law.
St. I. - Article 15 of the Tax Code (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to add with the Item a-1) of the following content:
"a-1) for persons performing odd unskilled works (time-workers) - in the amount of 12 percent of the leviable income, without application of the releases provided in Chapter 4 of the Section II;".
Art. II. - In the Law on the state system of social insurance No. 489/1999 (Official monitor of the Republic of Moldova, 2000, Art. No. 1-4, 2), with subsequent changes, to make the following changes:
1. 4) of Article 4 to add Item with the subitem of b-1) of the following content:
"b-1) persons performing odd unskilled works according to provisions of the Law on procedure for accomplishment by time-workers of odd unskilled works No. 22/2018;".
2. 1.9 appendices 1 to state line item in the following edition:
|
1.9. Beneficiaries – for the physical persons performing activities as the time-worker according to the Law on procedure for accomplishment by time-workers of odd unskilled works No. 22/2018, except for pensioners, persons with limited opportunities, and also persons belonging to the categories of payers specified in Items 1.1-1.8 |
6 percent of daily compensation |
Monthly, to the 25th following reporting |
Old-age pension and benefit for burial |
Art. III. - In the Law on procedure for accomplishment by time-workers of odd unskilled works No. 22/2018 (The official monitor of the Republic of Moldova, 2018, Art. No. 68-76, 147) to make the following changes:
1. In Article 4:
in part (the words "90 days" shall be replaced with words 6) "120 days";
add Article with part (8) the following content:
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