It is the employer’s duty to calculate and pay contributions on your salary, in particular social and health insurance, as well as advance income tax. Your employer is obliged to report you to the Social Security and the National Health Fund within 7 days and to pay insurance contributions on your total remuneration. It must do this if you are working under an employment contract, agency contract or contract of mandate. It does not apply to a contract for specific work. A private company pays contributions by the 15th of each month.
You have the right to know whether your employer has paid your contributions and how much they were. Your employer should periodically provide you with written reports (RMUA). These can be provided electronically, but only if you agree to this. The RMUA report is given to the insured divided into months and you should get the report for the past year by 28 February at the latest. You can also get it earlier, but no more often than once a month – for the previous month.
The employer is obliged to pay contributions and advance tax on the total salary actually paid to the person. It is not permissible to pay all or part of the salary without taxing it and paying contributions (i.e. giving part of the salary under the table).