• Emergency Ordinance No. 130/2021
Emergency Ordinance No. 130/2021
Emergency Ordinance no. 130/2021 published in the Official Gazette no. 1202 of 18.12.2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the amendment and supplement of some normative acts, brings the following clarifications:
Comment: This Emergency Ordinance brings a series of amendments, as follows:
- Cash and/or in-kind gifts, including gift vouchers granted by employers, on the occasions below, are considered non-taxable income and are not subject to mandatory social contributions up to 300 RON:
→Gifts offered to employees, as well as those offered to their minor children, for Easter, Christmas and similar holidays of other religious cults;
→Gifts given to employees on March 8;
→Gifts offered to employees on the June 1 for their minor children.
We remind you that the previous threshold was of 150 lei.
This amendment is effective starting January 2022.
- Gift vouchers can only be given by the employers to their own employees for social expenses. It is forbidden to offer gift vouchers to other categories of beneficiaries (amendment to Law 165/2018 on the granting of value tickets). This amendment is effective starting with the date of publication in the Official Gazette of this Emergency Ordinance.
- Starting with February 1, 2022, the value tickets will be issued exclusively on electronic media. Value tickets issued on paper format according to Law no. 165/2018 on the granting of value tickets, with subsequent amendments and supplements, until January 31, 2022 are and remain valid until the expiration of the validity date written on them.
- The measure of suspension of the tax facilities granted for the expenses incurred by the taxpayer for placing the children of employees in early education units is extended until December 31, 2021.
- The minimum gross base salary guaranteed at national level can be applied for an employee for a maximum period of 24 months from the moment of concluding the individual employment contract. After the expiration of the respective period, during which the employees shall be qualified or not, the employees will be employed with a base salary higher than the minimum gross base salary guaranteed at national level. These provisions also apply to those employees hired with the minimum gross base salary guaranteed at national level, who already have an individual employment contract with a duration of over 24 months. This amendment is effective starting with the date of publication in the Official Gazette of this Emergency Ordinance.