Content:
• Emergency Ordinance No. 142/2021
• Law No. 317/2021
• Law No. 318/2021
Emergency Ordinance No. 142/2021
Emergency Ordinance no. 142 of December 30, 2021 published in the Official Gazette no. 249 of December 30, 2021 amending and supplementing Government Emergency Ordinance no. 110/2017 regarding the Support Programme for small and medium-sized enterprises, the “IIMM INVEST ROMANIA” Programme, amends the existing state aid scheme granted to SMEs in the context of the economic crisis generated by the COVID-19 pandemic, approved by article II of the Government Emergency Ordinance no. 42/2020, for the amendment and supplement of article 3 of Government Emergency Ordinance no. 16/2021 for the amendment and supplement of Government Emergency Ordinance no. 110/2017 regarding the Support Programme for small and medium-sized enterprises, the “IMM INVEST ROMANIA” Programme, as well as to amend and supplement the existing state aid scheme granted to SMEs in the context of the economic crisis generated by the COVID-19 pandemic, approved by article II of the Government Emergency Ordinance no. 42/2020, for the amendment and supplement of article 164, paragraph (21) and (22) of Law no. 53/2003 — Labour Code, brings the following clarifications:
Comment: Art.164 of Law no. 53/2003 – Labour Code is amended and shall read as follows:
„(2 1 ) Starting January 1, 2022, the national minimum gross salary established under paragraph (1) may be given to an employee for a maximum period of 24 months, upon the conclusion of the individual employment contract. After the end of said period, the employee shall receive a basic salary higher than the national minimum gross salary.”
„(2 2 ) The provisions of paragraph (2 1 ) also apply to the employees paid with the national minimum gross salary, who have already concluded an individual employment contract, the maximum period of 24 months being calculated starting with January 1, 2022.”
Law No. 317/2021
Law no. 317 of December 28, 2021 published in the Official Gazette no. 1238 of December 28, 2021, State Budget Law for 2022.
Law No. 318/2021
Law no. 318 of December 28, 2021 published in the Official Gazette no. 1239 of December 28, 2021, State Social Insurance Budget Law for 2022, brings the following clarifications:
Comment: Among others, the law sets the average gross salary used for the establishment of the national social insurance budget for 2022 at RON 6.095.
The amount of the death benefit shall be as follows:
a) Death of the insured person or the pensioner — RON 6.095;
b) Death of a family member of the insured or the pensioner — RON 3.048.