The document covers the following:
• Law no. 183/2015
• Order no. 217/2015; Order no. 1348/2015; Order no. 835/2015; Order no. 4172/2015
• Law no. 192/2015
• Decision no. 576/2015
• Law no. 187/2015
Law no. 183/2015
Law no. 183 of 02.07.2015, published in the Official Gazette, Part I no. 496 of 07.07.2015, regarding the approval of the Government Emergency Ordinance no. 158/2005 regarding leave and health insurance indemnities, includes the following remarks:
Comment: The present law abrogates the provisions on checking the insured persons’ presence at their home address being in a temporary incapacity of work.
Order no. 217/2015; Order no. 1348/2015; Order no. 835/2015; Order no. 4172/2015
Order no. 217 of 31.03.2015 of the Ministry of Informational Society, Order no. 1348 of 29.06.2015 of the Ministry of Labour, Family, Social Protection and Elderly, Order no. 835 of 16.07.2015 of the Ministry of Public Finance, Order no. 4172 of 04.06.2015 of the Ministry of Education and Scientific Research, published in the Official Gazette, Part I no. 573 of 30.07.2015, regarding the classification as a creation activity of the computer programs, includes the following remarks:
Comment: At the date when this present order enters into force, the provisions of the Order no. 539/225/1479/2013 regarding the classification as a creation activity of the computer programs are abrogated, order published in the Official Gazette of Romania, Part I, no. 575 of 10.09.2013.
We specify that the new order modifies the list of cumulative conditions that must be accomplished by the employee/employer so the employee benefits from the exemption of wages income tax by eliminating the condition regarding the specialization written on the graduation diploma.
The other criteria, including the annex regarding the job roles that are specific to the creation activities for computer programs, remain unchanged.
Likewise, the present order recognizes the citizens’ right from EU, SEE and Swiss Confederation member states, citizens whose diplomas are equivalent, to benefit from the exemption of wages income tax, aspect not specifically provided until now.
Law no. 192/2015
Law no. 192 of 07.07.2015, published in the Official Gazette, Part I no. 504 of 08.07.2015, supplementing Law no. 263/2010 regarding the unitary pension system, includes the following remarks:
Comment: With this present law there is introduced a new article, article 1691, which stipulates the increase of the pensioners’ annual scores from the public pension system, whose rights for pension were established according to the legislation prior to 1st of January 2011, who performed activities at workplaces enclosed in group I and/or group II of work, according to the legislation prior to 1st of April 2001, respectively activities at workplaces enclosed in particular conditions and/or special conditions.
The recalculation of the annual scores is made within 24 months term, starting from the 1st of January 2016.
The recalculated pension rights are entitled and paid starting from the 1st of January 2016.
Decision no. 576/2015
The Decision no. 576 of 15.07.2015, published in the Official Gazette, Part I no. 542 of 21.07.2015, to approve the methodological norms for the application of the provisions of Law no. 91/2014 regarding the granting of a working day off per year to take care of child’s health.
Comment: To benefit from the working day off, the parent or the child’s legal representative must submit a request to the employer at least 15 working days before the visit to the doctor.
The application (request) model is provided in Annex 1 of the methodological norms. To the application, there must be attached a copy of the documents proving the quality as a parent, respectively as a legal representative, and also an affidavit to prove that the other parent or legal representative did not request a day off, neither will request one. After the medical examination, the parent has the obligation to present to the child’s family doctor the result of the medical examination, and the doctor will issue a certificate proving the medical inspection. The parent will justify the day off by submitting to the employer the certificate issued by the family doctor, within 5 working days starting the issuing day.
Law no. 187/2015
Law no. 187 of 02.07.2015, published in the Official Gazette, Part I no. 499 of 07.07.2015, regarding the approval of the Government Emergency Order no. 6/2015, amending and supplementing Law no. 571/2003 regarding the Fiscal Code, includes the following remarks:
Comment: Among the updates brought by the present Law, we mention the change of article 7, line (1), point 4, which will read as follows:
"4. Independent activity – any activity performed by an individual in order to obtain revenue, which meets at least four of the following criteria:
4.1. the individual has the freedom of choosing the place and the way of work, and also the work program;
4.2. the individual has the freedom to conduct the business for many clients;
4.3. the inherent risks of the activity are assumed by the individual who performs;
4.4. the activity is done by using the assets of the individual who performs the activity;
4.5. the activity is done by the individual using his intellectual capacity and/or his physical work, depending on the type of business;
4.6. the individual is part of a professional body/order with the role of representing, regulation and supervision of the performed profession, according to special normative documents that regulates the organization and exercise of the profession;
4.7. the individual has the freedom to conduct business directly, with employed staff or in collaboration with third parties within law regulations."
Also, there are abrogated points 2.1 and 2.2 of the article 7, line (1) regarding the reconsideration of any activity as dependent activities.