Legislative News April 2024

During April 2024 updates were published on the social health insurance contribution for people on medical leave, changes to tax forms in the event of rectification following the receipt of a compliance notice and clarifications on vouchers for domestic activity providers.

I. Law no. 87/2024 for the amendment and completion of Law no. 165/2018 regarding the granting of securities, as well as for the amendment of para. (21) of art. 1 of the Government Emergency Ordinance no. 8/2009 regarding the granting of holiday vouchers, published in the Official Gazette no. 338 of April 11, 2024

Published in the Official Gazette no. 338 /11.04.2024

It introduces the notion of a virtual instrument for transactions with value tickets and holiday vouchers.

Thus, employers, together with unions or employee representatives, can determine the categories, frequency, value, and method of awarding vouchers (e.g. meal vouchers, cultural vouchers) and holiday vouchers, respectively through a physical device or through a virtual tool.

The provisions of the law enter into force starting on May 11, 2024.

Published in the Official Gazette no. 344/12.04.2024

It completes the Classification of Romanian Occupations (COR) with the following occupations:

  • responsible for work and social affairs, COR code: 242239,
  • primary pharmacist, COR code: 226205,
  • road freight transport engineer, COR code: 214144,
  • road passenger transport engineer, COR code: 214145,
  • cost manager for project development, COR code: 242122,
  • graphic execution programmer for the realization of the project, COR code: 432206,
  • mechatronic technician, COR code: 311540.

Published in the Official Gazette no. 347/12.04.2024

It introduces support measures for disadvantaged mother-newborn couples, by granting social vouchers on electronic support, financed from non-refundable external funds.

Beneficiaries of the vouchers are eligible mother-newborn couples, including mothers with minimum inclusion income, mothers with disabilities, victims of domestic violence, and others in vulnerable situations.

The value of the Vouchers is 2,000 lei for each newborn, granted in a single instalment.

At the same time, the ordinance modifies the Fiscal Code regarding the social health insurance contribution for people on medical leave.

According to the new provisions, starting from April 12, 2024, certain types of medical leave are exempted from the payment of this contribution. Thus, only the medical leaves listed below are included in the basis for calculating the social health insurance contribution:

  • allowance code 01 (temporary incapacity for work),
  • allowance code 07 (quarantine),
  • allowance code 10 (reduction by 1/4 of the normal working time, in order to prevent illnesses and recover work capacity).

The amendment also applies to allowances related to medical leaves whose granting period ends after the entry into force of the provisions of this emergency ordinance

For other types of medical leave, the contribution is not due. Among them, we mention medical leaves for:

  • medical-surgical emergencies – allowance code 06,
  • maternity – allowance code 08,
  • care of a sick child – allowance code 09
  • maternal risk – allowance code 15.

Previously, by Emergency Ordinance no. 115/2023 it was established that as of January 1, 2024, all medical leave allowances granted according to Emergency Ordinance no. 158/2005 (for all allowance codes) is included in the basis for calculating the social health insurance contribution, and the exemption from the social health contribution was provided only for medical leave allowances for work accidents and occupational diseases granted according to Law no. . 346/2002.

Published in the Official Gazette no. 344/12.04.2024

It changes the organization of the administration of large and medium-sized taxpayers.

Large taxpayers will be limited to 2,000 taxpayers, and medium-sized taxpayers will be limited to 25,000.

The order will enter into force on July 1, 2024.

Published in the Official Gazette no. 376/22.04.2024

It updates form 112 with the following:

  • Amends the Nomenclature “Tax receivables”, respectively of the legal basis for receivables representing the social health insurance contribution withheld and sourced by income payers,
  • Inserts a new box in the form: “Corrective declaration submitted as a result of a compliance notice”, which will be checked by the taxpayer in the case of rectification of the declaration as a result of receiving a compliance notice issued by the tax authority with fiscal control attributions, according laws.
  • Eliminats the type of insured “Employee who works in the agricultural sector and in the food industry”.
  • Completes of section E.3 with two new headings related to the amounts borne by the employer for placing the children of its own employees in early education units and the favorable difference between the preferential interest rate established through negotiation and the interest rate practiced on the market.

Published in the Official Gazette no. 374/22.04.2024

Amends the forms mentioned below by introducing a special box in the forms that will be ticked by the taxpayer in case of rectification of the declaration as a result of receiving a compliance notice issued by the tax authority with tax control powers, according to the law. These forms are:

  • 101 and 101 Fiscal Group (profit tax);
  • 301 (special VAT statement);
  • 307 (amounts from adjustment/correction of adjustments/regularization of VAT);
  • 311 (collected VAT owed by those with a canceled tax code);
  • 710 (the rectification statement regarding the fees and taxes declared by form 100).
  • In the case of form 300, a special request was introduced: “Request for the correction of material errors in the value added tax statement”.

Published in the Official Gazette no. 388/25.04.2024

It brings clarifications and changes regarding the regulation of the household activities provided by individuals.

Employers can grant their employees, in the form of a premium or bonus, apart from the established basic salary, vouchers for household activities on paper or electronic support, bearing their nominal value.

Vouchers for household activities are subject to 10% income tax but are not subject to social security contributions.

Household activity vouchers are purchased from the National Employment Agency, which issues them on paper or electronically. The agency provides a guide for employers, available here: https://tichete.anofm.ro/company-guid.

The platform accessible at https://tichete.anofm.ro/ can be used by providers, employers, and household beneficiaries.

Household activities that can be remunerated with vouchers are:

  • House cleaning/sanitization,
  • Gathering plant debris from the garden,
  • Maintenance of green spaces,
  • Maintenance and irrigation of seedlings and plants,
  • Grooming the trees,
  • Planting trees, shrubs, and bushes,
  • Planting seedlings,
  • Ironing clothes,
  • Washing clothes by hand or in the washing machine,
  • Washing carpets (other than hand-knotted ones),
  • Food preparation,
  • Arranging and serving the meal,
  • Disposing of and washing dishes,
  • Feeding and/or caring for pets,
  • Walking dogs or other pets,
  • Transporting pets to/from the veterinary office,
  • Cleaning and maintenance of the swimming pool/aquariums,
  • Making purchases based on the list,
  • Cutting and splitting firewood,
  • Carrying wood and materials for the fire,
  • Loading-unloading of household items,
  • Washing and cleaning of vehicles,
  • Harvesting fruits and vegetables,
  • Washing windows and carpentry,
  • Whitewashing of trees,
  • Carrying out the body hygiene of dependent people,
  • Dressing and undressing dependent persons,
  • Feeding and hydrating dependent people,
  • Carrying out the hygiene of the eliminations of dependent persons,
  • Transfer and mobilization of dependent persons,
  • Facilitating the communication of dependent people with other people,
  • Facilitating the movement of dependent people inside,
  • Facilitating travel and accompanying dependent people abroad,
  • Accompanying dependents to desocialization activities and/or socializing with dependents.

Published in the Official Gazette no. 385/25.04.2024

It approves the third revision of the Classification of activities in the national economy – CAEN Rev. 3, which will enter into force on January 1, 2025.

Contact:

Daniela Zsigmond
MD Romania,
Partner

Rafał Nadolny
MD Poland,
Partner

Tamás Kovács
MD Hungary,
Partner

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