Content:
- Order no. 625/2017
- Order no. 626/2017
- Decision no. 284/2017
- Law no. 16/2017
- Order no. 3473/2017
- Order no. 1024/2017
- Decision no. 291/2017
- Order no. 1381/2017
- Order no. 1382/2017
Order no. 625/2017
Order no. 625 of May 3, 2017, published in the Official Gazette Part I no. 316 of May 3, 2017, establishing the nominal value of a meal voucher for the first semester of 2017, brings the following clarifications:
Article 1. – For the first semester of 2017, beginning with May, the nominal value of a meal voucher, established according to the provisions of art. 31 of the Norms of application of Law no. 142/1998 on granting meal vouchers, approved by the Government Decision no. 23/2015, of the Government Emergency Ordinance no. 59/2005 on some financial and tax measures for the enforcement of Law No. 348/2004 on domestic currency redenomination, approved with amendments laid down by Law no. 15/2006, with subsequent supplements, and Law no. 142/1998 on granting meal vouchers, further amended and supplemented, cannot exceed the amount of 15,09 lei.
Order no. 626/2017
Order no. 626 of May 3, 2017, published in the Official Gazette Part I no. 316 of May 3, 2017, on establishing the value of the monthly indexed amount granted as childcare vouchers for the first semester of 2017, brings the following clarifications:
Article 1. – For the first semester of 2017, beginning with May, the monthly amount granted as childcare vouchers, established according to the provisions of section 6.1 and 6.3 of the Methodological Norms for the application of the provisions of Law no. 193/2006 regarding the granting of childcare vouchers, approved by Government Decision no. 1317 / 2006, as further amended and supplemented, it is 440 lei.
Decision no. 284/2017
Decision no. 284 of April 27, 2017, published in the Official Gazette Part I no. 319 of May 4, 2017, amending and supplementing the Methodological Norms for the application of Law no. 227/2015 regarding the Tax Code, approved by the Government Decision no. 1/2016.
Comment: This Decision brings a number of amendments and supplements to the Methodological Norms for the application of the Tax Code. Among the amendments and supplements mentioned, below we set out:
a) Income tax
– clarifications are brought on the applicability of the income tax exemption for individuals who carry out activities on the basis of an individual employment contract concluded for a period of 12 months with the employer who carries out seasonal activities throughout the year. The income tax exemption is also applicable to individuals who carry out activities on the basis of a part-time employment contract, the exemption being applicable for the duration of the contract.
– It is mentioned that upon the determination of the monthly salary income tax shall be deducted the subscription based medical services, defined according to Law no. 95/2006 on healthcare reform, republished, with subsequent amendments and supplements, paid by the employees within the limit of the equivalent in RON of cumulated EUR 400 per year. For employees who transfer during the year to another employer where they derive income from salaries from their basic job, the verification of the annual ceiling of the amounts representing the contributions to the voluntary pension schemes, the voluntary health insurance premiums, as well as the subscription based medical services, in accordance with the law, for which the deduction is granted, shall be made on the basis of the supporting documents issued by the previous employer certifying the level of the deductions granted until the time of the transfer.
– It is stated if individuals who carried out activities in Romania for a period of less than 183 days during any of the 12 consecutive months ending in the calendar year in question or during the ones mentioned in the Double Tax Treaty and derived income from abroad, extend their stay in Romania over 183 days or over the period mentioned in the Double Tax Treaty, the tax on salary income derived from activities carried out in Romania it is due starting with the first day of their arrival in Romania. In this case, the taxpayer submits to the competent tax body monthly tax declarations, which will include the monthly incomes obtained during the period prior to the extension of the stay in Romania, according to art. 82 par. (3) of the Tax Code. If the beneficiary of the income obtained the salary in a global amount for a certain period of time, after the expiration of the 183-day period or the period mentioned in the Double Tax Treaty, the amounts filled out in such declarations can be set at the level of a monthly average, i.e. the declared global amount of the salary divided by the number of months of such period.
b) Mandatory social security contributions:
– Changes are brought on the monthly taxable basis for the health insurance contribution due by individuals who derive income from investments and from other sources (including with regard to establishing the annual health insurance contribution).
Law no. 16/2017
Law no. 16 of March 17, 2017, published in the Official Gazette Part I no. 196 of March 21, 2017, regarding posting of workers within the framework of the provision of transnational services.
Comment: The Law establishes a common framework of provisions, measures and control mechanisms applicable in Romania for cases of posted workers within the framework of the provision of transnational services, including measures to prevent and sanction any abuse or circumvention thereof. The provisions of the present law aim to guarantee an adequate level of protection for the workers posted for transnational services, in particular to ensure compliance with the clauses and conditions of employment provided by the national legislation, while at the same time facilitating the exercise of the freedom to provide services for the service providers, promoting a climate of fair competition between the latter.
Transnational posting concerns the situation where an enterprise established in a Member State or on the territory of the Swiss Confederation, within the framework of the provision of transnational services, is transferring to the territory of another Member State the employees with whom they have established employment relationships.
Order no. 3473/2017
Order no. 3473 of March 17, 2017, published in the Official Gazette Part I no. 233 of March 5, 2017, regarding the approval of the Methodology admitting foreign citizens for studies and schooling beginning with the 2017 -2018 academic year.
Order no. 1024/2017
Order no. 1024 of March 28, 2017, published in the Official Gazette Part I no. 321 of May 4, 2017, regarding the amendment of annexes no. 1-5 to the Order of the President of the National Agency for Fiscal Administration no. 560/2016 approving the administration and monitoring of medium-sized taxpayers procedure and the amendment of certain provisions regarding the activity of administration of medium-sized taxpayers.
Decision no. 291/2017
Decision no. 291 of May 5, 2017, published in the Official Gazette Part I no. 334 of May 8, 2017, supplementing art. 134 of the Norms for the application of the provisions of Law no. 263/2010 on the public pension unitary system, approved by Government Decision no. 257/2011.
Comment: After paragraph (7) of Article 134 of the Norms for the application of the provisions of Law no Law no. 263/2010 on the public pension unitary system, are introduced ten new paragraphs, paragraphs (8) – (17).
These paragraphs refer to the recalculation of pensions, according to the provisions of art. 169 1 of the Law, mentioning that there shall be used the full contribution periods stipulated by the law, in force at the date of the recalculated rights. We mention that art. 169 1 of the law refers to the pensioners of the public pension system whose pension rights were according to the legislation prior to January 1, 2011, who have carried out activities in employment places classified as work group I and/or II according to the legislation prior to April 1, 2001.
According to the provisions of art. 169 1 of this Law, the recalculation of the pension also benefits those disability pensioners whose pension rights were established before January 1, 2011 and who, after that date, did not see a change regarding the invalidity degree or retirement age.
Recalculated pension rights are paid as follows:
a) Starting with July 2017, for persons whose pension rights were opened between 1990 and March 31, 2001 inclusive;
b) Starting with November 2017, for persons whose pension rights were opened between April 1, 2001 and December 31, 2010 inclusive.
Order no. 1381/2017
Order no. 1381 of April 27, 2017, published in the Official Gazette Part I no. 342 of May 10, 2017, on the amendment of the Order of the President of the National Agency for Fiscal Administration no. 631/2016 for the approval of the template and content of the registration / registration cancellation forms for VAT purposes.
Order no. 1382/2017
Order no. 1382 of March 27, 2017, published in the Official Gazette Part I no. 342 of May 10, 2017, on the amendment of Annex no. 1 to the Order of the President of the National Agency for Fiscal Administration no. 3698/2015 on the approval of tax registration forms of the taxpayers and types of tax obligations that form the tax vector.