Emergency ordinance no. 147/2020
Law No. 147/2020
Law no. 147/2020 published in the Official Gazette Part I no. 790 of August 28, 2020 regarding the granting of days off for parents in order to supervise children, when in-person teaching activities are limited or suspended by educational institutions and preschool units, due to the spread of the SARS-CoV-2 coronavirus, brings the following clarifications:
Comment: This emergency ordinance establishes the following:
- Days are granted to one of the parents to supervise children when in-person teaching activities are limited or suspended by educational institutions and preschool units, due to the outcome of the SARS-COV-2 coronavirus epidemiological investigation carried out by the County or Bucharest Department of Public Health, in accordance with the decisions of the County or Bucharest Committee for Emergency Situations;
- These provisions apply at the request of the parents who cumulatively meet the following conditions:
1. Have children under the age of 12 or children with disabilities up to the age of 26 enrolled in an educational institution or preschool unit;
2. The other parent does not have days off.
- The limitation or suspension of teaching activities involving the in-person attendance of children represents the reduction in the children’s presence in school courses and the use of technology and the Internet or other alternative means of education employed for carrying out the activities stipulated in art. 262 of the National Education Law no. 1/2011;
- Days off are granted at the request of the parent accompanied by an affidavit given by the other parent, a copy of the child’s birth certificate or the document certifying the adoption, placement, etc. and, if applicable, a copy of the certificate of disability of the child / adult up to the age of 26.
- The affidavit of the other parent shall contain proof that he/she did not request days off based on this emergency ordinance, their employment contract is not suspended due to the temporary interruption of the employer’s activity and is not in one of the situations stipulated under the conditions of art. 1 para. (6), namely: on parental leave, unpaid leave after the parental leave, leave granted for the care of the disabled child aged up to 7 years, is not the care assistant of the dependent child; is not on paid or unpaid leave; does not have the employment relationship suspended under the conditions of art. 52 para. (1) letter c) of the Labour Code; does not earn income from salaries and assimilated to salaries, income from independent activities, income from intellectual property rights, income from agricultural, forestry and fish farming activities, subject to income tax.
- The templates of the request and affidavit are established by order of the Minister of Labour and Social Protection.
- Under this Emergency Ordinance, the employer must grant these days off at the request of the employee.
- The allowance for each day off is paid from the employer’s staff income and expenses account at 75% of the basic salary corresponding to a working day, but not more than 75% of the gross average salary established in the state social insurance budget.
- The allowance represents the gross amount and is subject to tax, social insurance contributions, social health insurance and work insurance contributions in accordance with the provisions of the Fiscal Code, for income from salaries and assimilated to salaries.
- For the settlement of the amounts related to the allowance, the employer submits the request and supporting documents to the county or Bucharest employment agencies, where the employer carries out the activity or is headquartered.
- The request and supporting documents shall be submitted in electronic or paper format to the employment agencies, no later than 30 days after the payment of contributions and taxes related to the allowance.
- The employer’s refusal to grant these days off represents a contravention sanctioned with a fine between RON 1 000 to RON 2 000 for each person for whom the employer denied these days off, without exceeding the total of RON 20 000.
- The provisions of this Emergency Ordinance apply to all employees in the public and private sector, during the period of limitation or suspension of courses in the educational institution and or of the activity of day services for disabled persons, during and after the state of alert, but not after the end of the 2020-2021 school year.