• Emergency Ordinance no. 67/2022
Emergency Ordinance no. 67/18.05.2022
Emergency Ordinance no. 67/18.05.2022 published in the Official Gazette no. 494 of May 18, 2022 regarding certain tax measures, as well as for amending and supplementing art. 59 of Law no. 207/2015 regarding the Fiscal Procedure Code, brings the following clarifications:
Comment: Starting with June 1, 2022, for employees who carry out activities based on the individual employment contract, and who are employed full time, at the place where the basic job position is, no income tax and mandatory social contributions are due for an amount of 200 lei representing income from salaries and assimilated to salaries in the following situations:
- Employers voluntarily increase, at any time between June 1 and December 31, 2022 inclusive, the level of the gross monthly base salary by 200 lei, respectively from 2,550 lei to 2,750 lei, for employees working on the basis of an individual employment contract, in force on June 1, 2022, which provide a level of the national gross monthly salary guaranteed in payment.
- The level of the gross monthly salary established according to the individual employment contract, without including bonuses and other additions, is 2750 lei, in the case of newly employed persons between June 1 and December 31, 2022 inclusive.
The amount of 200 lei is not taken into account for applying personal deductions.