Noua contribuție cuprinde patru foste contribuții sociale existente în legislația din 2017. Este vorba despre contribuția la șomaj, contribuția pentru concedii medicale, contribuția pentru riscuri profesionale și contribuția pentru creanțe salariale.
Potrivit avocat.net, această nouă contribuție va fi suportată de angajatori, în timp ce, celelalte două vor fi plătite de către angajați, în urma trecerii contribuțiilor.
CAM este datorată exclusiv de angajatori și are o cotă de 2,25%, conform Codului fiscal. Până luna trecută, cele patru contribuții amintite în paragraful anterior însumau minimum 1,75% și maximum 2,45%, deoarece cea pentru riscuri profesionale varia între 0,15% și 0,85%.
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