13 SEPTEMBER, 2021 LEGISLATIVE NEWSLETTER

Content:

• Order no. 1251/2021
• Decision no. 836/2021
• Order no. 349/2021
• Ordinance no. 14/2021
• Ordinance no. 19/2021

Order no. 1251/2021

Order no. 1251 published in the Official Gazette no. 802 of August 20, 2021 on amending and supplementing the Order of the President of the National Agency for Tax Administration no. 2.862 / 2019 for the approval of the Procedure regarding the ex officio establishment of the annual income tax for natural persons, as well as of the template and content of some forms, brings the following clarifications:

Comment: The Order brings legislative changes regarding the taxation of individuals who have not fulfilled their obligation to submit the single income tax return. This Order brings amendments concerning the automatic establishment of the annual income tax for individuals who are obliged to file a tax return (other professionals, lawyers, individuals who gain income exclusively from copyright and related rights). The statement will also include the furlough indemnities received in accordance with art. XV para. (1), (11) and (4) of Government Emergency Ordinance no. 30/2020, as well as the indemnities collected according to art. 3 of the Government Emergency Ordinance no. 132/2020 regarding support measures for employees and employers in the context of the SARS-CoV-2 pandemic.

Decision no. 836/2021

Decision no. 836/2021 published in the Official Gazette no. 780 of August 12, 2021 for the amendment of Government Decision no. 1133/2020 on the establishment of the number of foreign workers newly admitted on the Romanian labour market in 2021, brings the following clarifications:

Comment: For 2021, it is established that a number of 50,000 new foreign workers shall be admitted on the Romanian labour market.

Order no. 349/2021

Order no. 349 published in the Official Gazette no. 830 of August 31, 2021 amending and supplementing the procedure for granting the amounts provided for in art. I para. (1) of GEO 220/2020 on the application of some social protection measures after January 1, 2021 in the context of the spread of the SARS-CoV-2 coronavirus, as well as for the amendment of some normative acts, approved by the Order of the President of the National Employment Agency no.2/2021, brings the following clarifications:

Comment: This Ordinance amends the Procedure for granting amounts representing 50% of the employee’s salary, but not more than 2500 lei, in the case of indefinite, full-time employment of persons who are over 50 years of age and whose employment relationship has ceased for reasons beyond their control, during a state of emergency or alert, or of persons between the ages of 16 and 29 years of age registered as unemployed in the records of the county employment agencies, respectively of the municipality of Bucharest, as well as Romanian citizens, in the same age categories, whose employment relationships with foreign employers from other countries have ceased in 2020, for reasons not attributable to them, through dismissal.

Ordinance no. 14/2021

Ordinance no. 14/2021 published in the Official Gazette no. 831 of August 31, 2021 amending the Government Emergency Ordinance no. 158/2005 on sick leaves and social health insurance benefits, brings the following clarifications:

Comment: This Ordinance brings new amendments to the Emergency Ordinance No 158/2005, among which we list:

  • Introduction of a new exception to the requirement to present a medical certificate, namely in the case of certain types of burns that are established under the application rules of this Emergency Ordinance, including the recovery period;
  • Insured persons are entitled to sick leave and compensation for temporary incapacity for work without having completed the contribution period also in the case of certain types of burnsthat are established under the application rules of this Emergency Ordinance, including the recovery period;
  • The duration of the sick leave and temporary incapacity benefit shall be longer in the case of special illnesses and for certain types of burns that are established under the application rules of this Emergency Ordinance, including the recovery period.

Ordinance no. 19/2021

Ordinance no. 19/2021 published in the Official Gazette no. 834 of August 31, 2021 amending and supplementing Law no. 55/2020 on some measures to prevent and combat the effects of the COVID-19 pandemic and for the amendment and supplement of certain healthcare normative acts, brings the following specifications:

Comment: This normative act regulates among others the following:

  • New benefits for people who are fully vaccinated against COVID-19. Thus, they are granted meal vouchers in the amount of RON100, in paper format. The meal vouchers can be issued without the personal data of the beneficiaries, which will be filled in at the time of distribution. The food allowance, given as meal vouchers, is non-taxable income.
  • The organization of the Vaccination Lottery is approved, as a measure to encourage vaccination. The cash prizes awarded are subject to the tax regime related to the income obtained from prizes regulated by Law no. 227/2015, with subsequent amendments and supplements. The costs related to the organization and carrying out of the draws are borne by the National Company «Loteria Română» SA. The prizes are claimed within 30 days from the date of the draw and the payment of the winnings is made by the Ministry of Economy, Entrepreneurship and Tourism within a maximum of 60 days from the expiration of the prize claim term. For 2021, the first draw takes place in October.