Legislative newsletter 8th of September 2015



The document covers the following:

• Decision no. 685/2015
• Law no. 173/2015
• Decision no. 614/2015
• Order no. 2203/2015

Decision no. 685/2015

Decision no. 685 of 19.08.2015, published in the Official Gazette Part I no. 649 of 27.08.2015, amending and supplementing Methodological Norms for the application of the Government Emergency Ordinance no. 111/2010 regarding child leave and the monthly allowance, approved by Government Decision no. 52/2011,includes the following remarks:

Comment: The main change brought by present Decision concerns the entitled person’s possibility, during child leave period, to obtain taxable income from performing of one activity, provided that the interruption/suspension of any of the activities that were the basis for determining entitlement to allowance is mantained. We specifiy the fact that the incomes realized during child leave, through performing activities, can be up to 6 ISR (reference social indicator) in one calendar year (3.000 Romanian lei).

If the entitled persons successively requires the right for leave and allowance for child’s raising, the incomes limit, stipulated above, applies to each of them.

Verifying the entitled person’s compliance of the incomes limit stipulated above is the responsibility of the Territorial Agencies and is performed within 6 months after the end of each calendar year from the child leave, and also after the end of the right for child leave and allowance, according to law.

Law no. 173/2015

Law no. 173 of 29.06.2015, published in the Official Gazette Part I no. 481 of 01.07.2015, regarding the approval of the Govern Ordinance no. 8/2014 regarding the modification of some terms specified in the Government Emergency Ordinance no. 8/2009 regarding the grant of vacation vouchers, includes the following remarks:

Comment: For the purpose of the present emergency ordinance, except where it is expressly stated otherwise, the term „vacation voucher” will be interpreted as referring to both the vacation voucher on paper format, and the electronic vacation voucher.

Vacation vouchers, both on paper format and electronic, are issued only by the authorized of the Ministry of Public Finance.

The amounts corresponding to vacation vouchers granted by the employer are deductible for company profit tax, within the limit of up to 6 minimum gross base salaries per country, guaranteed in payment for each employee, for a calendar year.

The value of the tourist services provided by the affiliated units over the vacation vouchers value is paid by the employee, holder of the vacation vouchers.

Decision no. 614/2015

The Decision no. 614 of 28.07.2015, published in the Official Gazette Part I no. 591 of 06.08.2015, amending and supplementing the Govern Decision no. 215/2009 regarding the approval of Methodological Norms for granting the vacation vouchers, includes the following remarks:

Comment: The employers unanimously establish with the unions legally constituted and representative at their level or, where there is no union, with the beneficiaries’ representatives, the acquisition of the vacation vouchers with the issuing units, as well as their form, respectively electronic and/or on paper support.

The employers, as appropriate, together with the union organizations legally constituted or the beneficiaries’ representatives, will establish, through the collective employment agreements, respectively through internal regulations, rules regarding the way of granting the vacation bonuses as vacation vouchers, that must provide:
a) The number of the beneficiaries from the unit that can receive vacation vouchers and the amounts level that are granted to them as vacation vouchers, taken into consideration the financial possibilities of the employers;
b) The beneficiaries’ cathegories who receive vacation vouchers;
c) The form on which the vacation vouchers are issued, respectively on electronic and/or on paper support.

The employers who grant holiday vouchers to the beneficiaries, will include in the revenues and expenses budgets, approved according to law, in a distinct position of expenses, called „Vacation vouchers”, the amounts that must cover the nominal value of the vacation vouchers.

The vacation voucher is available for one year from the date when it was issued on paper format, respectively from the date when they were loaded on electronic support for electronic vacation vouchers.

Order no. 2203/2015

Order no. 2203 of 20.08.2015, published in the Official Gazette Part I no. 647 of 26.08.2015, for approving the Procedure to recalculate the taxable base for income accomplished by individuals from concession of use of property, in order to give the deductibility of social health insurance contributions.

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