The document covers the following:
• Law no. 358/2015
• Decision no. 1/2016
• Joint Order no. 43/8/2016
Law no. 358/2015
Law no. 358 of 31.12.2015, published in the Official Gazette Part I no. 988 of 31.12.2015, regarding the approval of the Government Emergency Ordinance no. 50/2016 amending and supplementing the Law no. 227/2015 regarding the Fiscal Code and the Law no. 207/2015 regarding the Fiscal Producedure Code.
Decision no. 358/2015
Decision no. 1 of 30.12.2015, published in the Official Gazette Part I no. 22 of 13.01.2016, approving the Methodological Norms for applying Law no. 227/2015 regarding the Fiscal Code
Among the most important clarifications brought by the present Methodological Norms we state the following:
1) Personal allowance: For the minor child dependent to parents or a tutor, the personal allowance is offered to each parent, respectively to the tutor.
For the minor child from previous marriages, the right for personal allowance is assigned to the parent to whom the child was entrusted and to one spouse who form a new family.
If in one family there are more entrusted children, except for the minor children, they will become dependent to one of the parents, according to parties’ agreement.
2) The gifts, inclusively gift tickets, offered to employees by the employers, and those offered for the benefit of their minor children, with the occasion of Easter, 1st June, Christmas and similar holidays of other religious cults, as well as the gifts, inclusively gift tickets, offered to female employees with the occasion of the 8th March, are non taxable (reffering to income tax), if their value for each person, on each occasion stated above, does not exceed the amount of 150 Romanian lei.
With respect to the provisions of Article 76 Line (4) from Fiscal Code, the limit of 150 Romanian lei is applied separately for gifts, inclusively gift tickets, offered for each of the stated occasions, for each employee and for each minor child of the employee, even if both parents are working for the same employer. The amount that exceeds the limit of 150 Romanian lei represents taxable income for salaries.
3) The equivalent value of the contributions for an optional pension fund according to law, borne by an employer for its employees, as well as for other beneficiaries, excepting those who fall within the conditions stated at Article 76 Line (4) Letter ş) from Fiscal Code is imposed by aggregating the income from the salary of the month in which they are paid.
4) If one employee who obtains income from salaries at his base function moves, during year, at another employer, the verification of framing in the annual limit of the amounts representing the contributions to optional pensions funds and the amounts for voluntary health insurance, for which the deduction is offered, is performed on the basis of the justifying documents issued by the previous employer attesting the level of deductions granted until the relocation.
Joint Order no. 43/ 8/2016
Order no. 43 of 19.01.2016, of the Ministry of Health and Order no. 8 of 13 January 2016, of National House of Health Insurance, published in the Official Gazette Part I no. 46 of 20.01.2016, amending and supplementing the Norms of application the provisions of the Government Emergency Ordinance no. 158/2005 regarding the leaves and social health insurance compensations, approved by Order of Health minister and the president of National House of Health Insurance no. 60/32/2006, includes the following remarks:
1) At article 18, line (1) is modified in the sense that it is expressly specified the fact that hospital doctor will issue the medical leave certificates only on patient hospital discharge day.
2) Another aspect explained by the provisions of the present Order is the fact that doctors can issue medical leave certificates for up to 30/31 calendar days (the old provision stated only up to 30 days).
3) The persons insured, temporary incapable of work, who underwent a treatment abroad for diseases that cannot be cured in the country, benefit from medical leave;
The medical leave certificates is issued by the doctor, with the approval of the public health divisions, on the basis of supporting documents, translated and authenticated at a following date, but no later than 15 days from the day of returning home.
4) The insurance persons who lose their work capacity while they are abroad for business or personal interests receive medical leave certificates from the doctor, with the approval of public health divisions, on the basis of supporting documents, translated and authenticated. These medical leave certificates can be issued retroactively by the doctors, within a maximum of 5 days term starting with the date when obtaining the approval from the public health divisions.
5) If, according to law, the employer temporarily suspends the activity or his activity ends due to: divisions or merger, dissolution, reorganization, liquidation, judicial reorganization, judicial liquidation, bankruptcy or other way provided by law, the rights provided at Article 2 Line (1) from government Emergency Ordinance no. 158/2005, who were born before these situations occured, are paid from the budget of the unique National Fund for Health Insurance bu the health insurance houses where the insured family doctor has concluded the convention. For these situations, the health insurance indemnities, to whom the insured persons have right, are paid within the conditions of maintaining the medical leave for the same disease.
At the end, we state that there is introduced a new type of certificate, provided at Annex 19, regarding the distribution of the medical leave days considering the indemnity codes.
On the National Agency of Fiscal Administration website, it was published Order no. 3702 in order to approve the List of large taxpayers and the List of middle taxpayers. The present order comes into force starting with 1st February 2016.