- Emergency Ordinance no. 15/2018
- Decision no. 92/2018
- Law no. 72/2018
- Emergency Ordinance no. 18/2018
- Emergency Ordinance no. 25/2018
- Joint Order no. 1070/403/2018
- Law no. 81/2018
- Law no. 86/2018
- Law no. 88/2018
Emergency Ordinance no. 15/2018
Emergency Ordinance no. 15/2018, published in the Official Gazette Part I no. 225 of March 13, 2018, amending and supplementing several normative acts, brings the following clarifications:
Comment: This Emergency Ordinance amends 3 special laws, ensuring the alignment of CASS exemption provisions with those outlined in Law no. 227/2015 on the Fiscal Code.
These provisions are already laid down by the Fiscal Code and now, thanks to this Emergency Ordinance, they will be transposed in a consistent way within the three special laws mentioned below:
1. GEO no. 111/2010 concerning the leave and the monthly statutory maternity pay
2. Law no. 416/2001 on the guaranteed minimum income
3. Law no. 273/2004 concerning the adoption procedure
In particular, people on parental leave, on adoption accommodation leave, as well as individuals who receive social benefits or are part of families receiving social benefits, shall have the capacity of insured in the health insurance system without payment of the health insurance contribution.
Decision no. 92/2018
Decision no. 92/2018, published in the Official Gazette Part I no. 235 of March 16, 2018, amending the Government Decision no. 1352/2010 on the approval of the structure of the Classification of occupations in Romania – basic group level, according to the Standard international classification of occupations – ISCO 08, brings the following clarifications:
Comment: This decision requires the amendment and re-publishing of the Classification of Occupations in Romania (COR) at the basic group level.
This decision stipulates the renaming of group 9 from “Unskilled workers” into “Basic occupations”.
Law no. 72/2018
Law no. 72/2018, published in the Official Gazette Part I no. 260 of March 23, 2018, regarding the approval of Government Ordinance no. 25/2017 amending and supplementing Law no. 227/2015 regarding the Fiscal Code, brings the following clarifications:
Comment: The Law brings important provisions regarding the voluntary health insurance premiums.
Private health insurance premiums and medical subscriptions up to € 400 per person continue to be exempt from income tax and social contributions.
Emergency Ordinance no. 18/2018
Emergency Ordinance no. 18/2018, published the Official Gazette Part I no. 260 of March 23, 2018, regarding the adoption of fiscal-budgetary measures and the amendment and supplement of certain normative acts, brings the following clarifications:
Comment: This Emergency Ordinance regulates the mechanism for declaring and paying income tax and social contributions due by individuals.
It also revises the current income tax system for individuals deriving income from economic activities
Moreover, the number of statements filed by individuals is reduced, by merging certain forms and the administrative costs related to the processing of said statements are lowered.
The Emergency Ordinance no. 18/2018 redefines the revenues derived from intellectual property rights, as follows:
Income from any use of intellectual property rights arise from copyright and copyright related rights, including the creation of monumental artworks, patents, designs, trademarks and geographical indications, topographies of semiconductor products, and others likewise.
Income from intellectual property rights is deemed to have been obtained from Romania only if the payer of the income is from Romania or is received from a non-resident via a permanent office established in Romania.
GEO no. 18/2018 stipulates that in 2018 reductions are granted, for the submission of the single statement for the income tax and social insurance contributions due by individuals, as follows:
a) for single statements, submitted by electronic means of remote transmission, in accordance with Art. 79 of Law no. 207/2015, with subsequent amendments and supplements, until July 15, 2018 inclusive, is granted a 5% reduction on income tax fully paid until 15 March 2019 inclusive, representing the annual tax obligations for 2018. The amount of the bonus diminishes the tax on the annual net income paid;
(b) for the early payment of income tax, is granted a 5% reduction on the annual income tax estimated and, paid in full until December 15, 2018 inclusive. The amount of the bonus diminishes the tax on the estimated annual net income paid.
If the above conditions are met cumulatively, both reductions apply.
This Emergency Ordinance clearly stipulates that no health contribution is due for the sick leave pay provided for in Government Emergency Ordinance 158/2005 and accidents at work.
Emergency Ordinance no. 25/2018
Emergency Ordinance no. 25/2018, published in the Official Gazette Part I no. 291 of March 30, 2018, for the amendment and supplement of several normative acts and for the approval of some tax-budgetary measures
Joint Order no. 1070/403/2018
Joint Order no. 1070/2018 of the Ministry of Labour and Social Justice and no. 403/2018 of the Ministry of Health, published in the Official Gazette Part I no. 296 from April 4, 2018, amending and supplementing the Annex to the Order of the Minister of Labour, Family and Equal Opportunities and of the Minister of Public Health no. 746/1992/2007 for the approval of the medical-psychosocial criteria that establish the degree of disability, brings the following clarifications:
Comment: This order amends important elements that assess the degree of disability for people suffering from thyroid disease, phenylketonuria, epilepsy, narcolepsy, mastocytosis and hereditary angioedema.
Law no. 81/2018
Law no. 81/2018, published in the Official Gazette Part I no. 296 of April 2, 2018, regulating teleworking brings the following clarifications:
Comment: This Law regulates the way in which employees carry out their activities by way of teleworking.
Teleworking is defined as a form of organising work, by which the employees carry out the specific duties assigned to their job in another working place than the one organized by the employer, at least one day per month, using information technology; and on a regular and voluntary basis.
The main aspects provided by Law no. 81/2018:
– Teleworking activity is expressly stipulated in the individual labour contract or in the addenda to the existing labour contract.
– Employees cannot be constrained to carry out their activity by teleworking.
– The work schedule of the teleworker shall be established with the employer.
– Teleworkers carry out their activity in accordance with the provisions of the individual labour contract, the Internal Regulation and / or the applicable collective labour contract.
– Overtime shall be carried out only at the request of the employer and with the written consent of the full-time teleworker.
– The activity of the employees can be checked by the employer in compliance with the provisions of the individual labour contract, the Internal Regulation and the collective labour contract.
– The labour contract of teleworkers must contain, in addition to the elements provided in Art. 17 paragraph (3) of the Labour Code, also other important provisions, as set out in this Law.
– Employers shall provide training in the field of health and safety at work, as well as work equipment necessary for the performance of the work.
Law no. 86/2018
Law no. 86/2018, published in Official Gazette Part I no. 313 of April 10, 2018, on the performance of certain seasonal activities by day-workers, brings the following clarifications: