I. LAW no. 52/2023 for completing para. (1) of art. 139 of Law no. 53/2003 – Labor Code
Published in Official Gazette no. 186/06.03.2023
Complete the Labor Code by adding two new public holidays:
+ January 6 – Baptism of the Lord – Epiphany;
+ January 7 – Council of the Holy Prophet John the Baptist.
Currently, the Labor Code establishes a total of 17 days of public holidays.
II. Government DECISION no. 171/2023 regarding the establishment of collective bargaining sectors and the CAEN codes related to them
Published in Official Gazette no. 190/07.03.2023
It establishes the activity sectors and CAEN codes for the collective bargaining at the sector level.
The inclusion in a collective bargaining sector is carried out according to the main activity CAEN code.
III. ORDER no. 310/2023 of the National Fiscal Administration Agency for the approval of the model and the content of form 101 Fiscal group “Consolidated declaration regarding the profit tax determined by the fiscal group”, as well as for the amendment and completion of the Order of the president of the National Tax Administration Agency no. 3.386/2016 for the approval of the model and content of forms 101 “Profit tax declaration” and 120 “Excise tax return”
Published in the Official Gazette no. 201/10.03.2023
Approve the form and content of the forms:
+ 101 Fiscal group “Consolidated declaration regarding the profit tax determined by the tax group” – new form, intended for groups of companies that apply the fiscal consolidation system in the field of profit tax;
+ 101 “Profit tax declaration”;
+ 120 “Record regarding excise duties”.
The order takes effect from March 10, 2023.
IV. ORDER no. 670/131/2023 of the Ministry of Health and the National Health Insurance House for the modification and completion of the Norms for the application of the provisions of the Government Emergency Ordinance no. 158/2005 regarding holidays and social health insurance allowances, approved by the Order of the Minister of Health and the President of the National Health Insurance House no. 15/2018/1.311/2017
Published in the Official Gazette no. 199/09.03.2023
Amends and supplements the Rules for applying the provisions of the Government’s Emergency Ordinance no. 158/2005 on holidays and social health insurance allowances.
The main regulations are:
+ medical leave certificates can be issued at a later date than the date on which the medical consultation is granted in the event of the death of the beneficiary or, as the case may be, of the patient with oncological conditions;
+ the payment of allowances will cease if a patient with oncological conditions dies;
+ for medical-surgical emergencies for which the degree of severity of the disease does not require hospitalization, medical leave can be granted in one step by the family doctor, namely 11 calendar days;
+ in the case of insured persons who work for several employers, the allowances are calculated and paid by each employer where the minimum contribution period of six months is fulfilled, and the basis for calculating each allowance is only the income obtained at each place of work .
V. Emergency ORDINANCE no. 10/2023 for the amendment and completion of the Emergency Ordinance a Government no. 158/2005 on holidays and social health insurance allowances
Published in Official Gazette no. 218/16.03.2023
Amends the provisions of the Government Emergency Ordinance no. 158/2005 on holidays and social health insurance allowances.
Thus, unemployed natural persons, insured in the social health insurance system based on an insurance contract, in order to benefit from holidays and social health insurance allowances, can pay a maximum of 1% of three gross minimum basic salaries per country guaranteed in the payment.
Currently, the amount of the monthly payment can be a maximum of 90 RON (3*3000 lei*1%)
Current contracts are modified by additional documents until the 1st of the month following the one in which 60 days have passed since the date of publication in the Official Gazette of Romania, respectively until June 1.
In the case of unemployed natural persons, who have concluded insurance contracts, which change according to the term mentioned above, the basis for calculating the maternity allowance is determined as the average of the insured incomes, mentined in the insurance contract, from the last 6 months out of the 12 months from which the insurance period is constituted.
VI. ORDER no. 1.098/2.748/2023 of the Ministry of Finance and the Ministry of Culture regarding establishing the value of the indexed amount that is granted in the form of cultural vouchers for the first semester of 2023
Published in the Official Gazette no. 246/24.03.2023
It sets the level of amounts to be granted in the form of cultural vouchers, starting from the first semester of 2023.
If the amount is granted monthly, the value is a maximum of 200 lei/month. If it is granted occasionally, its value is a maximum of 400 lei/event.
VII. ORDER no. 1.121/655/2023 of the Ministry of Finance and the Ministry of Labor and Solidarity Social on establishing the value of the indexed monthly amount that is granted in the form of nursery vouchers for the first semester of 2023
Published in the Official Gazette no. 258/29.03.2023
For the first semester of 2023, starting in April 2023, the value of the monthly amount that is granted in the form of nursery vouchers is 600 lei.
The value also applies to the first two months of the second semester of 2023, namely August 2023 and September 2023.
VIII. ORDER no. 1,235/2023 of the Ministry of Finance for updating the allowance amount of delegation/secondment and the amount of the accommodation allowance provided in the annex to Government Decision no. 714/2018 regarding the rights and obligations of the staff of public authorities and institutions during the period of delegation and secondment to another locality, as well as in the case of travel in the interest of the service
Published in the Official Gazette no. 261 of March 29, 2023
Starting from April 1, 2023, the per diem amount for the internal delegations and secondment of the staff of public institutions will increase from 20 lei to 23 lei.
Consequently, starting from April 1, 2023, the value of the non-taxable per diem in the private sector will increase from 50 lei to 23*2.5 = 57.5 lei.
IX. LAW no. 70/2023 for the amendment of art. 50 para. (1) from Law no. 273/2004 regarding the procedure adoption
Published in Official Gazette no. 265/30.032023
Amends the accommodation leave period from one year, to a maximum of two years, for the adopter or, optionally, any of the spouses of the adopting family, who earn income subject to income tax from salaried and similar activities or from self-employed activities, copyright or agricultural activities.
The maximum duration of two years also includes the period of entrusting the child for adoption.
X. LAW no. 69 of March 29, 2023 for the amendment and completion of Law no. 227/2015 regarding tax code
Published in Official Gazette no. 265/30.032023
It introduces an exemption from paying in Romania income tax and social contributions for pensions and health for foreign digital nomads, who obtain income from abroad. The exemption is valid only if the foreigner stays in Romania for a maximum of 183 days.