• Law no. 72/2022
• Law no.73/2022
• Law no.74/2022
Law no. 72/2022 published in the Official Gazette no. 315 of March 31, 2022 for the cancellation of certain tax obligations and for the amendment certain normative acts, makes the following clarifications:
Comment: Among other news this Law brings several amendments regarding the tax regime applicable to daily allowances. Amongst others, a standardized tax regime is implemented for the following allowances:
– Delegation allowance
– Secondment allowance;
– Allowance specific to transnational secondment;
– Additional benefits received by employees under the mobility clause;
– Any other amounts of the same nature, other than those granted to cover transport and accommodation expenses, received by employees according to the relevant legislation, during their activity in another locality, in the country or abroad, carried out for business purposes.
Thus, the above-mentioned income is considered income from salaries and similarly to salaries for the part that exceeds the non-taxable ceiling established as follows:
(i) In the country, 2.5 times the legal level established for the allowance, by Government decision, for the staff of public authorities and institutions, within the limit of 3 base salaries corresponding to the job position held;
(ii) Abroad, 2.5 times the legal level established for the daily allowance, by Government decision, for the Romanian staff sent abroad for the fulfilment of temporary assignments, within the limit of 3 base salaries corresponding to the job position held;
The ceiling for the value of 3 basic salaries corresponding to the job position held is calculated by relating the 3 salaries to the number of working days in that month, and the result is multiplied by the number of days in the period of delegation/secondment/performance of the activity in another locality, in the country or abroad.
The same provisions apply to social security contributions, social health insurance contributions due to the Unique National Health Insurance Fund and the employment insurance contribution.
Law no. 73/2022 published in the Official Gazette no. 315 of March 31, 2022 amending and supplementing GEO no. 158/2005 on leaves and social health insurance allowances, brings the following clarifications:
Comment: In Art. 26 is inserted a new paragraph (1^4): For children required to quarantine or isolate in accordance with the provisions of Law no 136/2020, republished, with subsequent amendments and supplements, the insured persons who are not required to quarantine or isolate have the right to receive days off and an allowance for the supervision and care of children under 18 years of age.
The monthly gross amount of the allowance provided for in Art. 26 par. (1^4) is 100% of the calculation basis established according to Art. 10 and shall be borne in full from the budget of the Unique National Health Insurance Fund.
Law no. 74/2022
Law no. 74/2022 published in the Official Gazette no. 315 of March 31, 2022 supplementing Article 30 of Law 263/2010, where a new paragraph is introduced (4^4), brings the following clarifications:
Comment: The period prior to April 1, 2001, is assimilated to the contribution period under special working conditions, where the employees carried out activities described in paragraph (1) letter i), in workplaces classified according to the previous legislation in Group I and/or Group II work.
These provisions benefit, upon request, also the persons whose pension rights were opened in the period prior to the date of entry into force of this law. If, after the application of the provisions of paragraphs (1) and (2), the amount of the pension is lower than the amount due before the entry into force of this law or in payment, the more advantageous amount shall be maintained.