Consideratii si propuneri de lege ferenda in legatura cu riscurile angajatorilor care continua, fara forme legale, raportul de munca cu salariatul pensionabil

Revista romana de dreptul muncii nr. 11/2014

Author
Ana Ştefănescu
Title
Consideratii si propuneri de lege ferenda in legatura cu riscurile angajatorilor care continua, fara forme legale, raportul de munca cu salariatul pensionabil
(Considerations and de lege ferenda proposals with regard to the risks of employers continuing, without complying with legal requirements, the employment relationship with a pensionable employee)
Abstract
Codul muncii nu ofera pentru angajatori suficiente informatii legate de riscurile continuarii, fara forme legale, a raportului de munca cu salariatul pensionabil pentru pensie de limita de varsta "simpla", care nu implica reducerea varstei de pensionare; nici macar nu indica acest tip de pensie. Problema angajatorului apare cand, neconstatand incetarea contractului existent, continua munca cu pensionabilul fara a incheia in forma scrisa un alt contract - savarseste fapta contraventionala de primire (chiar daca in continuare) la munca a unei persoane cu nerespectarea Codului. Din pacate, legea nu distinge intre o asemenea situatie, cand se continua, cu buna credinta, plata salariului, a contributiilor sociale si a impozitului pe salariu si situatia muncii fara forme legale "autentice" care are ca principal scop tocmai sustragerea de la astfel de plati, ceea ce de lege ferenda ar trebui reglat. Sunt aspecte pe care le consideram de interes, incat ne propunem sa le prezentam succint in acest material, pentru a oferi minimul de indicii in sprijinul acelor angajatori ai caror lucratori in resurse umane nu fac intotdeauna corelatia (strict) necesara intre dreptul muncii si cel al securitatii sociale; pentru doctrina si legiuitor incercam sa oferim o alta perspectiva pentru modificarea legii.

Romanian Labour Code does not provide for employers sufficient information regarding their risks if they continue, without legal forms the employment relationship with an employee who is eligible for „simple” pension for retirement age, which does not involve reduction of retirement age; under the Labour Code it is not even stipulated this type of pension. The risk for the employer appears when, failing to take notice of the termination by law of the existing individual labour contract, the employer continues the employment relationship with the pensionable employee without concluding in written form another individual labour contract – and in this way the employer commits the contravention of accepting for employment (even if the employer continues the employment relationship) a person without legal forms and thus not observing the Labour Code. Unfortunately, the law does not distinguish between such a situation, when with good faith, the employer continues to pay the salary and the social contributions and the tax on income from salary and the case of labour relationship without "authentic" legal forms which has as main purpose precisely the avoidance to make such payments of taxes and contributions, which by de lege ferenda should be regulated. These are matters which we consider being of interest and we want to briefly present them under this material, in order to provide the minimum of clues and warnings meant to support those employers whose employees in human resources field do not always make the correlation (strictly) necessary between labour law and social security legislation; also we try to offer for doctrine and legislator a different perspective in order to amend the law.
Keywords
riscurile angajatorilor, pensionabil, incetarea de drept a contractului, raspundere contraventionala, raspundere penala, munca fara forme legale autentica, munca fara forme legale cu indeplinirea obligatiilor de plata, propuneri de lege ferenda
risks for employers, pensionable person, termination by law of the contract, contravention liability, penal liability, employment relationship without „authentic” legal forms, employment without legal forms but meeting the payment obligations, proposals for lege ferenda
References
  1. R. Dimitriu, Reflectii privind incetarea contractului de munca din perspectiva noilor reglementari, in Revista romana de dreptul muncii nr. 3/2011.
  2. A. Ţiclea, Tratat de dreptul muncii, ed. a VIII-a, Universul Juridic, Bucuresti, 2014.
  3. I.T. Ştefănescu, Tratat teoretic si practic de dreptul muncii, ed. a III-a, Universul Juridic, Bucuresti, 2014.
  4. A. Ştefănescu, L. Georgescu, Stabilirea elementelor generale obligatorii intr-un contract individual de munca "standard" - legislatie, procedura, management, aspecte practice, in Revista romana de dreptul muncii nr. 9/2014.
Publisher
Revista romana de dreptul muncii 11/2014, pag. 15-18
Anul: 2014
Editura Wolters Kluwer Romania
Paper citation
Ana Ştefănescu, Consideratii si propuneri de lege ferenda in legatura cu riscurile angajatorilor care continua, fara forme legale, raportul de munca cu salariatul pensionabil, în Revista romana de dreptul muncii nr. 11/2014, pag. 15-18.