I EMERGENCY ORDINANCE no. 164/2022 for the amendment and completion of the Ordinance of Government emergency no. 111/2010 regarding leave and monthly allowance for raising children

Published in the Official Gazette no. 1173/ 07.12.2022

Amends and completes the Government Emergency Ordinance no. 111/2010 which regulates the leave and child-rearing allowance. The main regulations are the following:

+ the addition of 50% of the monthly allowance for children born from twin, triplet or multiplet pregnancies, starting with the second child;

+ the level of income subject to tax that can be obtained by the parent during a calendar year, during the period of parental leave, is increased from 5 to 8 times the minimum amount of the allowance for raising the child;

+ recalculation of the amount of the monthly allowance for raising children in the case of obtaining additional income, in the period until the child reaches the age of 2 years, respectively 3 years in the case of a disabled child, from court decisions/certificates or income rectification documents;

+ the leave period in the case of the other parent who did not initially request the right is extended from at least one month, as it is currently, to at least two months of the total leave period;

+ starting with the births produced on January 1, 2023, employees have the obligation to notify the employer at least 10 days in advance, regarding the expected period of parental leave. The granting period is established by mutual agreement with the employee, based on the request submitted by him.

The new regulations will enter into force from the date of updating the rules of application of the Government Emergency Ordinance no. 111/2010.

II ORDER no. 2171/2022 for the approval of the framework model of the individual contract of the

Published in the Official Gazette no. 1180/09.122022

The new framework model of the individual employment contract includes the following provisions that must be included in the contracts concluded starting from December 9, 2022:

+ if the work is without a fixed place and takes place in several places, it must be specified whether the person’s movement between them is insured or settled by the employer;

+ regarding the salary, the method of payment must also be expressly mentioned;

+ apart from the normal working time, the person will have to be informed about the conditions for performing and compensating/paying overtime and, if applicable, how shift work is organized;

+ specifying the advantages granted (for example, the support of a private medical insurance or contributions for a voluntary/occupational pension);

+ if the activity is to be carried out abroad, the country (or countries) must also be indicated, along with the duration of the work period.

For current employees, the new provisions are communicated by the employer, upon request, within a maximum of 30 working days from the date of receipt of the employee’s written request.

III DECISION no. 1148/2022 on establishing the quota of newly admitted foreign workers on the labor market in 2023

Published in Official Gazette no. 1186 from December 9, 2022

It establishes the quota of foreign workers newly admitted to the labor market in 2023. It will be 100,000 foreign citizens, from outside the EU member states.

IV EMERGENCY ORDINANCE no. 168/2022 regarding some fiscal-budgetary measures, the extension some terms, as well as for the modification and completion of some normative acts

Published in the Official Gazette no. 1186/09.12.2022

Amends and completes a series of normative acts. The main changes and additions are:

+ Increasing the minimum gross salary in the field of construction in the field of construction, starting from January 1, 2023, from 3,000 lei to 4,000 lei;

+ Starting from January 1, 2023, in the case of employees who carry out activity based on the individual employment contract, employed full-time, at the place where the basic function is located, no income tax is due and it is not included in the monthly basis of calculation of mandatory social contributions amounting to 200 lei/month, representing income from wages and salaries, if the following conditions are cumulatively met:

  1. the level of the basic monthly gross salary established according to the individual employment contract, without including increments and other additions, is equal to the level of the minimum gross salary per country guaranteed in payment established by Government decision, in force in the month to which the income is related ;
  2. the gross income from wages and wages, based on the same individual employment contract, for the same month, does not exceed the level of 4,000 lei inclusive;

+ The fiscal facilities regarding the possibility to deduct early education expenses from the profit tax remain suspended in 2023. The monthly amount would have been a maximum of 1,500 lei for each child, and the amounts paid by the employer for the early education of the employees’ children would were non-taxable and not included in the basis for calculating social contributions for pensions and health.

V DECISION no. 1147/2022 for the establishment of the guaranteed minimum gross basic salary
per country in payment

Published in Official Gazette no. 1186/09.12.2022

It establishes the value of the minimum gross salary per country guaranteed in payment, starting from January 1, 2023, from 2,550 lei to 3,000 lei, without including increments and other additions, for a normal work schedule.

VI ORDER no. 2.420/2022 for the approval of the Procedure regarding the ex officio establishment of obligations taxes owed by natural persons for some allowances representing measures in the field of social protection and for some income obtained from abroad, as well as for approving the model and content of some forms

Published in the Official Gazette no. 1190 of 12.12.2022

Regulates the procedure by which the National Agency for Fiscal Administration can ex officio determine the social insurance contribution and the social health insurance contribution for the income obtained from abroad when the people who make them do not fulfill their obligations.

The procedure will apply starting with those related to 2021.

VII ORDER no. 2518/2022 for the modification of some orders of the president of the National Agency of Fiscal Administration regarding the organization of the administration activity of large and medium taxpayers

Published in the Official Gazette no. 1207 of 15.12.2022

It specifies that the updating of the list of large taxpayers is extended until December 10, 2023.

It establishes the categories of taxpayers who have the obligation to submit the standard fiscal control file (SAF-T), by means of the D406 informative statement.

It changes the administration of taxpayers, thus:

+ small taxpayers who become medium from January 1 will start SAF-T reporting from 2023;

+ for taxpayers who leave the list of medium-sized taxpayers on January 1, the submission of the D406 information declaration becomes optional starting from the reference date for medium-sized taxpayers, and will become mandatory starting from the reference date for small taxpayers, namely January 1, 2025.

VIII LAW no. 370/2022 regarding the approval of Government Ordinance no. 16/2022 for amending and supplementing Law no. 227/2015 regarding the Fiscal Code, the repeal of some normative acts and other financial-fiscal measures

Published in Official Gazette no. 1228 of December 20, 2022

Approve and amend Government Ordinance no. 16/2022 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code. Among the main changes, we mention:

+ the new ceiling of 500,000 euros from the micro tax regime will apply starting with the income from 2023, not the income from 2022;

+ the obligation of companies to accept payment by card, in the relationship with customers, applies starting from January 2023, according to cash receipts, not according to turnover;

+ the share of the turnover from the construction activity is calculated by reporting the income obtained from the construction activity carried out on the territory of Romania, to the income from the entire activity carried out on the territory of Romania;

+ legal entities that carry out retail and wholesale trade activities, as well as those that carry out service provision activities, which realize cash receipts with a value greater than 50,000 lei in the course of a year, have the obligation to accept as a means of payment payment by debit, credit or prepaid cards, through a POS terminal and/or other modern acceptance solutions, including applications that facilitate the acceptance of electronic payments.

IX LAW no. 367/2022 on social dialogue

Published in Official Gazette no. 1238/22.12.2022

Establishes the regulatory framework for the conduct of social dialogue in Romania and repeals the old Law of social dialogue no. 62/2011.

The main provisions are the following:

+ At the employer where there are at least 10 employees and where there is no union, the interests of the employees can be promoted and defended by their representatives, chosen and mandated specifically for this purpose, according to the law;

+ Employee representatives are elected by the vote of at least half plus one of the total number of employees in the respective unit;

+ Any intervention on the part of employers and their organizations in the election of employee representatives or in preventing these elections is prohibited;

+ The employer, at the request of the employees, will facilitate the conduct of the procedures for the election of employee/worker representatives

+ Employees will be able to establish a union if there are at least 10 from the same unit or at least 20 from different units, but within the same activity sector;

+ Collective bargaining will be mandatory at the unit level where there are at least ten employees, but also at the collective bargaining sector level;

+ Both the unemployed and the self-employed have the right to join or remain union members;

+ in the units where there are no union organizations, the employer has the obligation to, at least once a year, allow the organization of a public information session regarding the individual and collective rights of the employees/workers.

X ORDER no. 2172/3.829/2022 regarding the granting of carer’s leave

Published in the Official Gazette no. 1241/22.12.2022

It establishes the rules according to which the career’s leave will be granted.

Career’s leave can have a maximum duration of five working days per year and can be granted by employers, upon request, to employees who care for or support a relative or a person who lives in the same home with them, with serious health problems.

The employee will submit the supporting documents, within no more than 30 working days from the date on which he requested the granting of the carer’s leave.

The list of serious medical problems for granting career’s leave includes oncological, neurological, digestive, psychiatric, cardiovascular diseases, serious pediatric diseases, pediatric diseases that can cause severe functional deficiencies, but also diabetes diseases (in the first three months of at the onset of type 1 diabetes in a child or in the first 12 months of a child diagnosed with this type of diabetes).

XI LAW no. 361/2022 regarding the protection of whistleblowers in the public interest

Published in the Official Gazette no. 1218 of 19.12.2022

Establishes the general framework regarding the protection of persons, called whistleblowers, who report violations of the law of which they have become aware in a professional context and regulates the procedure for receiving, examining and resolving reports, the rights and obligations of persons who make reports or publicly disclose information regarding violations of the law, the rights of the persons concerned and others.

The law addresses all companies, authorities, public institutions regarding the prohibition of retaliation that causes or may cause damage to the whistleblower in the public interest.

Regarding the obligation of companies, authorities and public institutions to create internal reporting channels for whistleblowers and procedures for managing reports, this will apply as follows:

+ for companies with 250 or more employees – starting from December 22, 2022;

+ for companies with between 50 – 249 employees – starting from December 17, 2023.

Reports through internal channels are entered electronically in a register that includes the date of receipt of the report, the name, surname and contact details of the whistleblower in the public interest, the object of the report and the method of resolution. Reports are kept for 5 years. After the expiration of the storage period, they are destroyed, regardless of the support on which they are stored.

For companies with up to 50 employees, the whistleblower making a report uses the external channel, i.e. goes to the public authorities or, as a last resort, the whistleblower can make public disclosures.

XII ORDER 2541/2022 for the approval of the model, content, method of submission and for management of form 212 “Single declaration regarding income tax and social contributions owed by natural persons”

Published in Official Gazette Part I no. 1246 of December 23, 2022

It introduces the new model of the single return (212), which natural persons will use to declare income and taxes related to the year 2022 and to estimate income and taxes for the year 2023.

XIII ORDER no. 21.813/6.421/2.246/4.433/2022 regarding the inclusion in the activity of creating computer programs

Published in the Official Gazette no. 1252 of 23.12.2022

Starting with the revenues related to January 2023, the news brought by order are:

+ the extension of the income tax exemption for the period in which they create computer programs for employees of public institutions;

+ introducing a new occupation in the list of those subject to income tax exemption: software product development engineer. This occupation refers to requirements analysis and assessment activities for existing or new IT applications and operating systems: design, development, testing and maintenance of software solutions to meet these requirements.

+ changing the requirements regarding certain supporting documents that must be taken into account when classifying persons exempt from income tax. Thus, legalized copies of study documents are no longer required, being replaced by copies with the mention “according to the original”;

+ in the case of income from salaries and similar to salaries obtained from the development of computer program creation activities on the territory of Romania, based on a secondment act, the exemption is granted in the situation where the employees and the payer of the income meet the conditions stipulated by the Order.

XIV LAW no. 376/2022 for the amendment and completion of the Government’s Emergency Ordinance no. 28/1999 regarding the obligation of economic operators to use electronic fiscal marking machines

Published in Official Gazette no. 1255 of 27.12.2022

Regulates the receipt of the tip and its taxation.

Starting from January 1, 2023, any amount of money received in addition, from the customer, compared to the value of the delivered goods or services provided by restaurants and bars (CAEN codes 5610 and 5630) will have to be entered on the tax receipt and taxed at 10% . The sums collected in this way will be distributed to the employees, based on a procedure.

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