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Law Details Social Security Contributions for Abroad Staff
The article highlights the details of the Social Insurance and Pensions Law issued by Law No. 148 of 2019. This law specifies the mechanisms for collecting insurance contributions for periods of internal and external leaves, as well as unpaid absences, including study leaves, scientific missions, and internal deputations. The law states that contributions for periods of external leave and unpaid special leaves must be paid in one of the foreign currencies. Both the insured individual and the employer are required to pay their respective shares according to the prescribed rates, with designated deadlines for payment and additional charges in case of delay. Additionally, the law mandates that the employer and the insured person settle contributions during study leaves and scientific missions. It also requires borrowing entities to pay their share and reduces the insured employee’s share of the wage during internal deputations. The law ensures the organization of the methods and dynamics for paying contributions to guarantee the rights of beneficiaries, with certain exceptions to ensure continuous social insurance coverage during periods of work exemption.
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