Content:
• Emergency Ordinance no. 211/2020
• Law No. 282/2020
• Decision No. 1065/2020
• Order No. 1707/3436/2020
• Order No. 1708/1531/2020
• Law No. 239/2020
Emergency Ordinance no. 211/2020
Emergency Ordinance no. 211 published in the Official Gazette in Part I no. 1189 of December 07, 2020 regarding the extension of certain social protection measures adopted due to the spread of the SARS-CoV-2 coronavirus, and the amendment of Government Emergency Ordinance no. 132/2020, brings the following clarifications:
Review: The present ordinance changes the date until when are granted the measures for employers and employees established under GEO 132/2020.
The provisions and benefits provided for in Article XI and XV of GEO No. 30/2020 are granted until June 30, 2021 for all areas stipulated by Law 55/2020. Also, the support measures for employees and employers in the context of the epidemiological situation, provided for in GEO no. 120/2020 apply throughout the period in which the activity is suspended, but not later than June 30, 2021.
The aforementioned benefits consist of furlough benefits paid by employers whose activity was restricted under Law 55/2020, as well as by those whose activity was suspended following the epidemiological investigation carried out by the Departments of Public Health.
Law No. 282/2020
Law 282/2020 published in the Official Gazette in Part I no. 1201 of December 9,2020 for the approval of the Government Emergency Ordinance no. 132/2020 regarding support measures for employees and employers granted in the context of the SARS-CoV-2 pandemic, as well as for stimulating employment growth, brings the following clarifications:
Review: This Law brings important changes regarding the support measures granted to employees and employers, including:
Employers can reduce the working time by up to 50% of the daily, weekly or monthly duration, during the state of emergency/alert/siege, as well as by up to 3 months after the end of the last state of emergency/alert/siege period. The work time reduction must be done after the notification of and consultation with the trade union, the employees’ representatives, or the employees, as the case may be.
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 real time worked due to the work time reduction, in addition to the salary rights due, calculated for the actual time worked. The allowance is borne by the employer, from the salary fund and is paid on the payment date of the monthly salary. This allowance shall be settled from the unemployment insurance budget, within 5 days after the decision to reduce the working time and after the employer fulfils the declarative and payment obligations related to income from salaries and similar for the period in question.
Changes are brought also regarding the documentation to be submitted to the authorities in order to receive the reimbursement of the allowance.
Professionals or persons with individual labour agreements benefit, upon request and based on an affidavit, from a monthly allowance of 41.5% of the average gross salary as provided in Law no. 6/2020 regarding the social insurance budget for 2020, with subsequent amendments and supplements.
For employees who teleworked during the state of emergency/alert for at least 15 working days, the employers benefit from an aid amounting to 2,500 lei, the settlement being made in the order of submission of requests, until December 31, 2020.
Decision No. 1065/2020
Decision 553/2020 published in the Official Gazette, Part I no. 1215 of December 11, 2020 regarding the extension of the state of alert in Romania starting with December 14, 2020, and the measures established to prevent and combat the effects of the COVID-19 pandemic, brings the following clarifications:
Comment: This decision establishes the following:
Starting December 14, 2020 the state of alert is extended by 30 days throughout the country.
Order No. 1707/3436/2020
Order no. 1707/3436/2020 for amending the Annex to the Order of the Minister of Labour and Social Protection and of the Minister of Culture no. 743/2.802/2020 regarding the approval of the template of the documents provided in Article XV paragraph (4) of Government Emergency Ordinance no. 30/2020 amending and supplementing certain normative acts, and establishing social protection measures in the context of the SARS-CoV-2 pandemic, brings the following clarifications:
Comment: This Order modifies the template of the documents provided in Article XV paragraph (4) of Emergency Ordinance no. 30/2020.
Is amended the Annex to the Order of the Minister of Labour and Social Protection and of the Minister of Culture no. 743/2.802/2020 regarding the approval of the template of the documents provided in Article XV paragraph (4) of Government Emergency Ordinance no. 30/2020 amending and supplementing certain normative acts, and establishing social protection measures in the context of the SARS-CoV-2 pandemic. This shall be amended and replaced by the Annex which is an integral part of this Order. This Annex is used starting with the rights related to November 2020 by natural persons who gain income exclusively from copyright and related rights and whose activity has been restricted.
This order also establishes the restricted activities in accordance with the Government’s decisions establishing the state of alert and its extension and the measures that apply to prevent and combat the effects of the COVID-19 pandemic.
Order No. 1708/1531/2020
Order no. 1708/1531/2020 for amending the Annex to the Order of the Minister of Labour and Social Protection and of the Minister of Youth and Sports no.742/493/2020 regarding the approval of the template of the documents provided in Article XV paragraph (2) of Government Emergency Ordinance no. 30/2020 amending and supplementing certain normative acts, and establishing social protection measures in the context of the SARS-CoV-2 pandemic, brings the following clarifications:
Comment: This Order modifies the template of the documents provided in Article XV paragraph (2) of Emergency Ordinance no. 30/2020.
Is amended the Annex to the Order of the Minister of Labour and Social Protection and of the Minister of Youth and Sports no. 742/493/2020 regarding the approval of the template of the documents provided in Article XV paragraph (2) of Government Emergency Ordinance no. 30/2020 amending and supplementing certain normative acts, and establishing social protection measures in the context of the SARS-CoV-2 pandemic. This shall be amended and replaced by the Annex which is an integral part of this Order. This Annex is used starting with the rights related to November 2020 by the persons referred to in Article 67^1 paragraph (1) letters a) -c) of the Law no. 69/2000 on Physical Education and Sport and whose sports activity was restricted.
This order also establishes the restricted activities in accordance with the Government’s decisions establishing the state of alert and its extension and the measures that apply to prevent and combat the effects of the COVID-19 pandemic.
Law No. 239/2020
Law no. 239 published in the Official Gazette in Part I no. 1041 of November 6, 2020 amending and supplementing Law. no. 227/2015 on the Fiscal Code, brings the following clarifications:
Comment: This Law amends and supplements the Fiscal Code, and among others, as follows:
In Article 25, paragraph (4), after letter i), are inserted two new letters i1) and i2) and refer to expenditures incurred for the running of the early education units administered by the taxpayer or the amounts paid by the taxpayer for the placement of the employees’ children in early education units located in units that provide early education services, in accordance with the legislation in force, and also to those taxpayers who incur expenses for early education and deduct them from the income tax due for early education expenses, in accordance with letter i1), but not more than 1,500 lei/month for each child. If the amount exceeds the income tax due, the difference will be deducted, in this order, from the salary tax withheld by the taxpayer for the employees, from the value added tax or from the excise duties due.
At the same time, we mention that this law states that the amounts paid by the employer for the early education of the employees’ children are exempt of tax.