• Law no. 167/2014
• Law no. 170/2014
• Order no. 4018/2014
• Emergency Ordinance no. 79/2014
• Decision no. 1173/2014
• Order no. 60/2015
• Decision no. 23/2015
• Order no. 4024/2014
• Ordinance no. 4/2015
Law no. 167/2014
Law no. 167 of 16.12.2014, published in the Official Journal Part I no. 922 of 18.12.2014, for the exercise of baby sitter profession, provides the following clarifications:
Comment: This law governs the exercise of baby sitter profession for the purpose of specialised child’s caring and supervising services.
Thereby, the law sets out the conditions that must be met by a person in order to exercise the baby sitter profession, the minimal tasks that must be fulfilled by the baby sitter, but also the grounds for which a person cannot exercise this profession or the liability, monitoring and control method.
Law no. 170/2014
The Law no. 170 of 16.12.2014, published in the Official Journal part I no. 925 of 18.12.2014, for the management of budgetary claims representing the commission due by the employers to the labour inspectorate services, provides the following clarifications:
Comment: the budgetary claims representing the commission due until 31 December 2010 by the employers to the labour inspectorate services for the preservation and completing of the labour carnets, namely for the certification of legality for the records kept according to the provisions of Law no. 130/1999 for some protection measures of employed persons, republished, as well as the accessories obligations thereof, established by debt securities and not repaid up to the date of the entry into force of this law, become income for the state budget and are treated as budgetary claims.
The amounts representing the commission including the interest, interest on late payments or late payment interest accrued for which the right to enforce performance of an obligation has lapsed until the date of their management taking over by the National Agency of Fiscal Administration, remain the responsibility of labour inspectorate services.
Order no. 4018/2014
The Order no. 4018 of 23.12.2014, published in the Official Journal Part I no. 952 of 29.12.2014, for amending the Order of the president of the National Agency of Fiscal Administration no. 52/2012 for approval of the model and content of some forms referred to in Title III of The Law no. 571/2003 on the Tax Code.
Emergency Ordinance no. 79/2014
The Emergency Ordinance no. 79 of 10.12.2014 published in the Official Journal Part I no. 902 of 11.12.2014, for amending and complementing the Accountancy Law no. 82/1991.
Decision no. 1173/2014
Decision no.1173 of 29.12.2014, published in the Official Journal Part I no. 962 of 30.12.2014, for amending the Government Decision no. 246/2007 for methodology of renewing notices of workplaces’ operating in abnormal working conditions provides the following clarifications:
Comment: Effective with 1 January 2015, the adopted notices of workplaces’ operating in abnormal working conditions valid up to and including 31 December 2014, can be renewed according to the methodology established and laid down in this Decision. The provisions of this decision shall apply only to the employers who are in possession of the renewal notice at 31 December 2014 and which have not taken up to this date the necessary measures in order to restore to normal the working conditions for the workplaces’ operated in abnormal working conditions. The period of validity of renewed notices according to this Decision may not exceed the date of 31 December 2015.
Order no. 60/2015
Order no. 60 of 21.01.2015, published in the Official Journal Part I no. 68 of 27.01.2015, for the update of daily pay for delegation and posting, as well as of the amount representing the compensation of accommodation expenses for the delegated personnel where it does not qualify for accommodation in tourist accommodation facilities, provided in the annex of the Government’s Decision no. 1860/2006 for the rights and obligations of the public authorities and institutions’ personnel during delegation and posting in another locality, as well as on the case of moving within the locality in the interests of the service provides the following clarifications:
• The amount of daily pay for delegation and posting shall be increased to 17 lei.
• The amount of the sum representing the compensation of accommodation expenses for the delegated personnel shall be increased to 45 lei.
Decision no. 23/2015
Decision no. 23 of 14.01.2015, published in the Official Journal Part I no. 54 of 22.01.2015, for approval of the implementation rules of Law no. 142/1998 on granting food vouchers, provides the following clarifications:
Comment: The implementation rules for Law no. 142/1998 on granting food vouchers are hereby approved. The Government’s Decision no. 5/1999 is hereby repealed at the entry into force of this Decision.
Among other provisions included in the implementation rules the following aspects are developed: the manner of acquisition for food vouchers, the manner of their granting as well as their form – electronic support and/ or hard copy.
Moreover, it is outlined that in the case of employees for whom the working daily duration is longer than 8 hours – in shifts, the number of days for which food vouchers are granted is determined by dividing the number of hours during which the employee worked in the employer’s plant to the normal duration of working time that is 8 hours. The fractions derived from the calculation are considered as day present to work, provided that the resulting total of days does not exceed the number of business days.
Order no. 4024/2014
Order no. 4024 of 23.12.2014, published in the Official Journal Part I no. 2 of 05.01.2015, for amending and complementing the Order of the president of the National Agency of Fiscal Administration no. 1950/2012 on approving the model and content of used forms for declaring taxes and charges self-established or withheld.
Ordinance no. 4/2015
The Ordinance no. 4 of 21.01.2015, published in the Official Journal Part I no. 74 of 28.01.2015, for amending and complementing the Law no. 571/2003 on Tax Code, provides the following clarifications:
Comment: This Ordinance lays down the fact that the self-employed incomes, achieved individually and /or in a form of association, remuneration incomes referred to article 55 paragraph (1)-(3), pension incomes, agricultural, forestry and fishing incomes, other than those provided for in article 72, achieved by physical persons with permanent or severe disability, are exempt from income tax.
Moreover, amendments and complements with respect to the taxable individual for the tax for intra-Community acquisitions.
Finally, it should be noted that after article 29619 a new chapter is introduced, the chapter I1, including article 29620, with the following title: “”Categories of individuals exempt from the payment of full contribution to the health insurance”.