- Decision no. 421/2014
- Order no. 729/2014
- Emergency Ordinance No. 28/2014
- Emergency Ordinance No. 36/2014
- Decision no. 473/2014
- Law no. 91/2014
- Law no. 78/2014
Decision no. 421 of May 20th, 2014, published in the Official Gazette Part I no. 384 of May 23rd, 2014, amending and supplementing the Methodological rules for the application of Law no. 571/2003 regarding the Tax Code, as approved by Government Decision no. 44/2004, makes the following clarifications:
Comment: This decision includes:
- calculation examples regarding the payment exemption for the reinvested profit, to be applied as of July 1st, 2014;
- matters regarding the tax value of the assets subject to revaluation for taxpayers applying IFRS-compliant accounting regulations;
- application rules for calculating and declaring the construction tax
Order no. 729/2014
Order no. 729 of May 15th, 2014, published in the Official Gazette Part I no. 387 of May 15th, 2014, approving the Methodology for selecting and financing the projects concerning the protection of disabled persons for 2014, makes the following clarifications:
Comment: The methodology for selecting and financing the projects concerning the protection of disabled persons, included in the annex to this order sets out:
- the beneficiaries of the funds;
- the eligible activities;
- the procedure for the selection of projects;
- the monitoring of project implementation.
Emergency Ordinance no. 28/2014
Emergency Ordinance no. 28 of May 20th, 2014, published in the Official Gazette Part I no. 388 of May 26th, 2014, amending certain legislative acts on non-tax fees and charges, makes the following clarifications:
Comment: This Emergency Ordinance repeals and/or amends the following legislative acts: Government Emergency Ordinance no. 141/2002 on the regulation of the storage of consumer seeds, Law no. 95/2006 on the healthcare reform, Law no. 359/2004 on the simplification of formalities for the registration with the Trade Register Office, Government Emergency Ordinance no. 107/2002 on the establishment of the National Administration of Romanian Waters (Administraţia Naţională Apele Române), Government Emergency Ordinance no. 24/1992 on the provision of certain services and the charges related thereto, Law no. 76/2002 on the unemployment insurance system.
Emergency Ordinance no. 36/2014
Emergency Ordinance no. 36 of June 11th, 2014, published in the Official Gazette Part I no. 431 of June 12th, 2014, amending and supplementing Law no. 18/2014 amending and supplementing Law no. 52/2011 on the performance of occasional activities by day workers, as well as amending Article 8 paragraph (1) of Law no. 416/2001 on the minimum wage guaranteed, makes the following clarifications:
Comment: The amendments and supplements to the day worker legislation relate to the extension of the areas in which working arrangements may be concluded with day workers. As such, the following are added to the list of areas where day workers’ activity can be used:
- hotels and other accommodation facilities – division 55 (camps organised by the Ministry of Youth and Sports directly or through the subordinated units);
- sport facilities activities – division 9311;
- sport clubs activities – division 9312
Decision no. 473/2014
Decision no. 473 of June 4th, 2014, published in the Official Gazette Part I no. 449 of June 19th, 2014, approving the Methodological rules for the application of Law no. 335/2013 on internships for higher education graduates, makes the following clarifications:
Comment: the methodological rules bring the following clarifications:
- The beneficiaries of the law are the higher education graduates who have a Bachelor’s Degree or an equivalent diploma and who, upon starting their professional activity, are hired on a position compliant with the specialty they graduated from;
- The internship is completed based on an internship agreement, attached to the individual employment agreement. The model for the internship agreement is attached as the annex to this decision.
- Graduates who have carried out professional activities in the field for 6 months, or graduates whose professional activity is provided for by special laws, are exempt from the completion of the internship;
- Employers must communicate to the employment agencies, within the time limit set forth by Law no. 76/2002 on the unemployment insurance system, the jobs to be occupied by the higher education graduates;
- The organization of the internship period and the internship assessment procedure are provided for;
- Clarifications have been included regarding the financing of the internship and the criteria and method for grating the amounts to be recovered from the unemployment insurance fund.
Law no. 91/2014
Law no. 91 of July 1st, 2014, published in the Official Gazette Part I no. 496 of July 3rd, 2014, on the granting of a free working day per year for child health care makes the following clarifications:
Comment: According to this law:
- Employers from the public and private sector must grant the employees the free working day for child health care, for which they are not required to pay salary entitlements;
- Children aged between 0 and 18 years are deemed under the care, or dependant, of parents or legal representatives.
- The holders of the right to a day off are the parents, or the legal representatives of the child, insured within the state social security system;
- To obtain the free working day, the employee shall submit an application at least 15 working days prior to the visit to the doctor and such application shall be accompanied by a statement of the other parent, who did not/will not apply for such free day during the same year. After the visit to the doctor the employer will be shown supporting documents from the family physician.
- For persons with one or 2 children, 1 free day will be granted and for those with 3 or more children 2 free working days will be granted per year;
- In the event of several applications from the employees, exceeding 5% of the total number of employees, the employer may schedule the free working days by rotation;
- The free days not applied for shall not be carried forward from one year to another;
- Employers’ failure to comply with the provisions of this law shall be sanctioned with a fine between RON 500 and 1500.
Law no. 78/2014
Law no. 78 of June 24th, 2014, published in the Official Gazette Part I no. 469 of June 26th, 2014, on the regulation of volunteer work, makes the following clarifications:
Article 1 – (1) This law regulates the participation of individuals in volunteer activities carried out for the benefit of other persons or of the society, organised by non-profit public or private legal entities.
Article 3 a) volunteer work means the participation of the individual volunteer in public activities carried out for the benefit of other persons or of the society, organised by public or private legal entities, without payment, individually or as a group;
b) public activity means the activity carried out in fields such as: arts and culture, sports and leisure, education and research, environmental protection, health, social support, religion, civic activism, human rights, humanitarian and/or charitable aid, community development, social development;
c) the host-organisation is the non-profit public or private legal entity organising and managing the voluntary activities;
Article 10. – (1) It shall be prohibited, under sanction of annulment, to conclude volunteer agreements in order to avoid concluding am individual employment agreement or, as appropriate, a service agreement or other civil agreement based on a payment, for the performance of the services in question.
(2) Volunteer work shall be deemed to be professional and/or specialised experience, depending on the type of activity, if it is carried out in the field of the studies graduated from.
(3) During the performance of volunteer activity, and upon the completion thereof, the host-organisation, at the volunteer’s request, shall issue a volunteer certificate accompanied by an activity report. These documents shall be drafted in Romanian if issued on Romanian territory.
Comment: Other specifications included in the law refer to the contents of the volunteer agreement, volunteer activity description and volunteer protection sheet.
The law becomes effective within 30 days as of its publication in the Official Gazette.