Presidential Decree no. 227/18, of 27 September, has adopted a new legal framework for joining and contributing to Mandatory Social Protection. This legislation repeals Decree no. 38/08, of 19 June, as well as any legislation that is inconsistent with the provisions of the Presidential Decree.

The main change relates to the enlargement of the contribution base to cover the employee’s gross remuneration, including all cash benefits that are payable by the employer to the worker with the exception of the following:
(i) welfare benefits paid by employers in the context of mandatory social protection (e.g., family allowance);
(ii) holiday bonuses; and
(iii) amounts relating to the forms of complementary social protection provided for in separate legislation.