Content:
• Emergency Ordinance no. 123/2020
• Emergency Ordinance no. 132/2020
Emergency Ordinance no. 123/2020
Emergency Ordinance no. 123/2020 published in the Official Gazette Part I no. 688 of July 31, 2020 amending art. 3 of Law no. 61/1993 regarding the state allowance for children, brings the following clarifications:
Comment: The state allowance for children is established in the amount of:
→600 lei for children up to 2 or 3 years old, in the case of disabled children;
→300 lei for children with ages between 2 and 18 years;
→600 lei for children with ages between 3 years and 18 years, in the case of disabled children.
The above mentioned amounts apply starting with the rights related to July 2022. Starting with the rights corresponding to August 2020, the amount of the state allowance is increased by 20 percentage points, applied to the amount resulting from the difference between the amount mentioned above and the amount granted previously, in July 2020.
Note: The Senate rejected on Tuesday, August 8, 2020, the Emergency Ordinance whereby children’s allowances were to be increased by 20% from September 1. If the Chamber of Deputies casts a similar vote, then the law by which the Government is obliged to double their amount remains in force.
Emergency Ordinance no. 132/2020
Emergency Ordinance no. 132/2020 published in the Official Gazette Part I no. 720 of August 10, 2020 on the establishment of some support measures for employees and employers in the context of the epidemiological situation caused by the spread of the SARS-COV-2 coronavirus, brings the following clarifications:
Comment: This emergency ordinance brings a series of facilities for labour relations, as follows:
1. If the activity is temporarily decreased due to the state of emergency/alert/siege, under the law, the employers are allowed to reduce the working time of employees by no more than 50% of the duration stipulated in the individual employment contract. Before taking this decision, the employer must notify and discuss with the trade union, the representatives of the employees or the employees, as the case may be. The reduction of the working time under the circumstances mentioned above is established by the employer’s decision, for a period of at least 5 consecutive working days. The employer is obliged to establish the work schedule for the entire month. This reduction also applies to work schedules in shifts or uneven working hours.
During the reduction of the working time, the employees affected by this measure receive an allowance of 75% of the difference between the gross basic salary stipulated in the individual employment contract and the gross basic salary related to the hours actually rendered as a result of the reduction of working time, in addition to the salary rights due, calculated for the actual time worked.
The allowance is borne by the employer and is to be settled from the unemployment insurance budget. This allowance represents income of a salary nature and is subject to taxation and payment of social contributions, according to the law.
If, during the same month, the employee obtains both income from salaries and the aforementioned allowance, for taxation purposes, they are cumulated in order to be granted the personal deduction.
During the time when this measure is in force, the employee benefits from all other rights stipulated in the individual or collective employment contract, proportional to the actual time worked.
The employer may order the reduction of the working time under the above mentioned conditions and may request the settlement of the aforementioned allowance if the following conditions are met cumulatively:
→The measure affects at least 10% of the company’s employees;
→The reduction of activity is justified by a decrease in turnover, in the month prior to the application of this measure or, at most, the month before the month preceding it, by at least 10% compared to the same month of the previous year.
Employers who apply this measure can grant bonuses and other salary incentives to the management team only after the end of this measure.
2. For persons carrying out occasional unqualified activities, hereinafter referred to as day labourers, who work in one of the fields listed in art. 13 of Law no. 52/2011, affected by the interruption or slow down of activity due to coronavirus, for a period of three months and at the choice of the beneficiary, but not later than December 31, 2020, is granted from the state budget an amount representing 35% of the pay due for the working day.
3. Until December 31, 2020, but not more than 3 months, at the employer’s choice, for the employees who conclude a fixed-term employment contract of up to 3 months, it is ensured the settlement of a part of the salary paid to them, borne from the unemployment insurance budget, representing 41,5% of the salary related to the days worked in these jobs, for a working period of 8 hours/day, but not more than 41,5% of the average gross earnings for the period worked.
4. In order to carry out their activity in telework, according to the provisions of Law no. 81/2018 regulating teleworking, the employers receive for every teleworker a one-time financial aid in the amount of 2,500 lei for the purchase of packages of goods and technological services necessary to carry out their teleworking activity.
The amount is granted to employers, in the order of applications, until December 31, 2020, from the unemployment insurance budget, through the National Employment Agency (ANOFM), within the limit of the funds allocated for this purpose, for employees who teleworked during the state of emergency for at least 15 working days.