donderdag 14 december 2017

Service in the spotlight: “in house recruitment”

The “in house recruiter’ is an experienced interim manager specialized in recruitment.
Today the war for talent makes it hard to get an inflow of qualified personal.
The in house recruiter is the answer and remediation to this. The “in house recruiter makes the difference between traditional search agencies, traditional recruiters, specialized interim agencies and executive search agencies.
He will perform for you and find the right people in 60 days as he will work as part of your team in house in your offices.
The “in house recruiter” does the intake with the hiring managers, draft the search profiles and execute the search profiles and keeps following until the contract with the employee is signed.
He acts as part of the organisation and defines:
  • The social media strategy Facebook, LinkedIn, LinkedIn recruiter, twitter, G+
  • He implements a small and inexpensive ATS system (if needed) for the intake of the candidates and uses the website and career  portal generated by this ATS for SEA purposes
  • He defines the SEO strategy for organic searches by candidates on google so that the search profiles will be found and position on the first page of google in order to attract candidates
  • All in house recruiters are certified black belt search ninja’s and experts in strategy and technical execution of the SEO and SEA strategies

More info mail or mail to order your "in house recruiter"

maandag 11 december 2017

The Romanian government introduces the obligation to initiate collective negotiations when applying the latest fiscal measures on transfer of contributions

As of 1 January 2018, pension and health insurance contributions are to be deducted directly from employees’ gross salaries .  The Law mentioned as of 1 January 2018, the amount of social contributions paid on employment income will be as follows:
Contributions deducted from gross salaries:
Pension insurance contribution – 25%
Health insurance contribution – 10%
A work insurance contribution of 2.25% of the gross salary due by employers
Additional pension insurance contributions of 4% and 8% due by employers for particular and special working conditions, respectively.
While the new levels of pension and health insurance contributions are lower than those currently in force (i.e. 26.3% and 10.7%, respectively), should employers decide to maintain current levels of staff net income (i.e. by increasing gross salaries), then the amount of social contributions paid to the state budget will increase.
For employees currently subject to the 16% income tax rate, this increase will be counterbalanced by the reduction to 10% of the income tax rate.
For income tax exempt employees (e.g. IT employees, disabled persons), the fiscal impact on net salaries and on the employers’ labour costs will need to be assessed carefully.
In view of the transfer of social contributions, the Government published Emergency Ordinance no. 82/2017, which introduces the following obligations: 

During the period 20.11.2017 to 20.12.2017, employers that do not have collective labour agreements in place will be obliged to initiate collective negotiations to implement the transfer of social contributions; 

  • During the same period, employers that already have collective labour agreements in place must negotiate (on a collective basis) addendums to these agreements for the same purpose; 
  • In cases where trades unions affiliated to a representative union federation are not present the negotiations may be attended by representatives of the union federation and of the employees; 
  • In cases where there are no trades unions, the negotiations may be attended by representatives of the employees together with a representative of the union federation at industry/national level.
The obligation to initiate or carry out collective negotiations applies to all employers, regardless of the number of employees. 
The Emergency Ordinance does not provide any specific sanctions in the event that its legal provisions are not observed. 
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Changes in the fiscal and labour code from 1 january 2018

We present some legislative news with impact in the field of labor law and tax law.
Government Emergency Ordinance no. 79/2017 for amending and completing the Law no. 227/2015 regarding the Fiscal Code.
The new normative act includes several changes to the tax regime, among which:
Reducing social contributions to 3 (three) as: social security contributions (CAS), social security contributions (CASS)  and insurance contribution to work. Thus, mandatory social contributions will be the following:
1. the social insurance contribution (CAS) in the share of:
a) 25% due by the persons having the quality of employees and by the  natural persons for whom the social insurance contribution is payable according to the Fiscal Code;
b) 4% due to special labor conditions by natural persons  and legal entity who have the status of employers or are assimilated to them;
c) 8% due to special conditions of work and other working conditions, as provided by Law no. 263/2010 on the unitary pension system by natural persons and legal entity  who are or are assimilated to employers.
2. the social security contribution (CASS) in the 10% share due by natural persons who have the quality of employees or for which there is the obligation to pay the social insurance contribution, according to the Fiscal Code.
3. The insurance contribution for the 2.25% share of the work due by the natural and legal persons who are or are assimilated to employers.
In fact, it can be seen from the above that the total share of mandatory social contributions has been reduced by a total of 2 percentage points, respectively from 39.25% to 37.25%, and the fiscal burden of mandatory social contributions obligations was transferred from the employer to the employee in the case of salary and salary income.
Reducing the income tax rate from 16% to 10% for salary income and assimilated to salaries, from independent activities, from disposal of property use, from investment (less income from dividends, for which the tax quota of 5 %), pensions, agricultural activities, prizes and other sources.
Modification of the applicable conditions for the listing of legal entities as micro-enterprises, including by increasing the registration ceiling from 500,000 Euro to 1,000,000 Euro;
According to the new normative act, the sanctioning of an economic agent with the refusal to deduct VAT is possible only if there is evidence that he has clear information about the activity of the evasion companies with which he entered into commercial relations.
According to article VIII of GEO no.82 / 2017 for the amendment and completion of some normative acts - the initiation of collective bargaining is mandatory, for the implementation of the provisions of Government Emergency Ordinance no. 79/2017 for amending and completing the Law no. 227/2015 regarding the Fiscal Code.
As with the legislative amendments in GEO no. 79/2017, starting with 01.01.2018, the employees' net salaries will decrease due to the increase of the social contributions due by them, the employers are obliged to start the negotiations with the employees, between the 20th of November and the 20th of December.
Employers who do not initiate the negotiation will be sanctioned with a fine ranging from 5,000 lei to 10,000 lei according to Article 217 paragraph (1) letter b) of the Social Dialogue Law no.62 / 2011.

More info mail