November 21, 2017 Legislative Newsletter

 LEGISLATIVE NEWSLETTER

Content:

  • Emergency Ordinance no. 82/2017
  • Order no. 2935/2017
  • Order no. 2779/2017
  • Order no. 2541/2017
  • Order no. 2853/2017
  • Order no. 2899/2017

Emergency Ordinance no. 82/2017

Emergency Ordinance no. 82/2017, published in the Official Gazette Part I no. 902 of November 16, 2017, amending and supplementing several normative acts, brings the following clarifications:

Comment : This Emergency Ordinance amends and supplements several  normative acts, of which we mention the following:

– Law no. 62/2011 regarding the social dialogue – by way of derogation from the provisions of art. 129 paragraph (1) of the Social Dialogue Law (which stipulates that collective bargaining is compulsory only at the level of the unit in case, unless the unit has less than 21 employees), in units where collective labour contracts / agreements are absent, the initiation of collective bargaining is mandatory, for the implementation of the provisions of Government Emergency Ordinance no. 79/2017 for amending and supplementing Law no. 227/2015 regarding the Fiscal Code.

Practically, this Emergency Ordinance requires all employers, including those that have fewer than 21 employees, to start collective bargaining between November 20 and December 20 for the implementation of the provisions of Government Emergency Ordinance no. 79/2017 (regarding the transfer of social contributions from the employer to the employee). This obligation concerns both units (employers) with collective labour contracts in force as well as those units where collective labour contracts are absent. 

– Law no. 263/2010 on the unitary public pension system – Starting with July 1, 2018, by way of derogation from the provisions of art. 102 paragraph (2) of Law no. 263/2010 on the unitary pension system, with subsequent amendments and supplements, the value of the pension point is increased by 10% and is now RON 1,100.


– Law no. 411/2004 on privately managed pension funds – As of January 1, 2018, the contribution quota to the pension fund is of 3.75%.

– Emergency Ordinance no. 111/2010 regarding parental leave and monthly allowance for child raising – starting with the salary rights for January 2018, the amount of the monthly allowance stipulated in art. 2 paragraph (1) shall be 85% of the average net income for the last 12 months of the last 2 years preceding the child’s birthdate. The minimum monthly allowance shall not be lower than the amount resulting from the application of a multiplication factor of 2.5 to the value of the social indicator of reference and its maximum amount shall not exceed 8500 lei.

Prior to this change, the minimum amount was 85% of the gross minimum salary per country.

Order no. 2935/2017

Order no. 2935/2017, published in the Official Gazette Part I no. 812 of October 13, 2017, amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 587/2016 approving the template and content of the forms used for declaring the taxes and fees established by self-taxation or tax withholding, brings the following clarifications:

Comment : This Order amends the following forms:

– Annex no. 1 “Statement regarding the payment obligations to the state budget”, code. 14.13.01.99/bs, is replaced by Annex no. 1 to this Order;

– Annex no. 2 “Rectifying Statement”, code 14.13.01.00 / r, is replaced by Annex no. 2 to this Order.

– Annex no. 4 “Instructions for filling out form 100″ Statement regarding the payment obligations to the state budget”, code 14.13.01.99/bs”, is amended and supplemented in accordance with this Order.

The provisions of this Order shall be applied starting with the operations related to September 2017, and must be submitted until 25 October 2017 inclusive.

Order no. 2779/2017

Order no. 2779/2017, published in the Official Gazette Part I no. 793 from October 6, 2017 approving the template and the content of the form 110 “Reconciliation statement/ claim for refund of income tax withheld at source”, brings the following clarifications:

Comment :  Is approved the template, content and instructions for filling in form 110 “Reconciliation statement/ claim for refund of income tax withheld at source”, code 14.13.01.13/dc.

Order no. 2541/2017

Order no. 2541/2017, published in Official Gazette  Part I no. 789 of October 5, 2017, amending and supplementing the Order of the Minister of Public Finance no. 246/2005 to approve the Methodological Norms regarding the use and filling-in of the payment order for the State Treasury (OPT).

Order no. 2853/2017

Order no. 2853/2017, published in Official Gazette Part I no. 783 from October 3, 2017, amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 3845/2015, to approve the procedures of registration/change of the tax domicile, as well as the template and content of several forms.

Order no. 2899/2017

Order no. 2899/2017, published in Official Gazette Part I no. 802 of October 10, 2017, amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 2012/2016, to approve the Procedure for the default amendment of the fiscal vector concerning VAT, as well as the template and content of several forms.