The Ministry of Finance has brought the new Order about the basis for contribution calculation for obligatory insurances for the year 2010 (Official Gazzette n. 141/2009). The Order regulates the following basis of contribution calculation for 2010, that are calculated as a multiplication of the average salary and the appropriate coefficients, defined by the Law on Obligatory Insurance Contributions (Official Gazzette n. 94/09, 152/08, 84/08):
1. lowest monthly basis
2. highest monthly basis
3. highest annual basis
4. monthly basis for obligations based on a resolution issued by the Tax Authorities
5. monthly basis for obligations defined by the taxpayer
6. chosen higher monthly basis
7. annual basis for obligations according to the providing of other activities.
