I ORDER no. 2.048/2022 of the Ministry of Finance regarding the completion of accounting Regulations applicable to economic operators
Published in the Official Gazette no. 878/07.09.2022
Completes the accounting regulations with the provisions of a European Directive. Multinational companies and autonomous enterprises will have a new transparency obligation, respectively they will have to publish an annual report on the profit tax paid, if the consolidated net turnover exceeded their balance sheet date, for each of the last two consecutive financial years, the amount of 3,700,000,000 lei (approximately 750,000 EUR).
The rule will apply from January 1, 2023.
II ORDER no. 1.348/784/2022 of the Ministry of Labor and Social Solidarity and the National Institute of Statistics regarding the modification and completion of the Classification of occupations in Romania – occupation level (six characters), approved by Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics
Published in the Official Gazette no. 880/07.09.2022
Updates the Classification of Occupations in Romania (COR), by introducing 13 new occupations in the field of information technology (IT).
|No. crt.||Occupation name||COR Code|
|1.||Blockchain technology architect||251109|
|2.||Digital game designer||216614|
|3.||User interface developer||251211|
|4.||Blockchain technology developer||251210|
|5.||Digital game developer||251307|
|6.||Search engine optimization expert||251306|
|7.||Complex data engineer (big data)||251212|
|9.||Cloud technologies engineer||251209|
|10.||Computer vision engineer||251108|
|11.||Web content manager||251305|
|12.||Designer of intelligent IT systems||251107|
|13.||Information and Communications Technology Operations Technician||351203|
III ORDER No. 1,667/2,194/772/4,079 / 2022 of the president of the National Administration Agency Fiscal, of the president of the National House of Public Pensions, of the president of the National House of Health Insurance and of the president of the National Agency for Employment for the approval of the model, content, method of submission and management of the “Declaration regarding obligations to pay social contributions , income tax and the nominal record of insured persons”
Published in the Official Gazette no. 918 and 918 bis/19.09.2022
Approves the model, content, methods of submission and management of form 112 “Declaration regarding obligations to pay social contributions, income tax and nominal records of insured persons. Appendices no. 1-7 can be consulted in Monitor no. 918 bis.
Regarding the extrataxation of individual part-time work contracts, the new model of form 112 requires the completion of the reason for the exemption for persons for whom the two contributions borne by the employer are not due, if the gross monthly income is lower than the basic salary minimum gross per country guaranteed in payment.
Depending on the situation, the reason for the exemption is filled in form 112 with values from 1-5, as follows:
1 – pupils or students, aged up to 26 years, in a form of schooling;
2 – apprentices, according to the law, aged up to 18 years;
3 – persons with disabilities who are recognized by law as having the possibility to work less than 8 hours a day;
4 – people who have the status of pensioners from the public pension system, with the exception of pensioners who benefit from service pensions based on special laws/statutes, as well as those who accumulate the pension from the public pension system with the pension established in one of the pension systems not integrated into the public pension system;
5 – persons who, in the course of the same month, earn income from wages or wages equivalent to wages on the basis of two or more individual employment contracts, and the cumulative monthly calculation base related to them is at least equal to the minimum gross basic wage per country guaranteed in payment .
IV ORDER no. 1679/2022 of the president of the National Fiscal Administration Agency for approval of the Procedure regarding the redirection of profit tax/microenterprise income tax, according to the law, for sponsoring and/or acts of patronage or the awarding of private scholarships, as well as the form and content of some forms
Published in the Official Gazette no. 923/21.09.2022
Approve both the model, content and instructions for filling out form 177 “Application regarding redirection of profit tax/microenterprise income tax” and the model and content of the form “Notification regarding redirection of profit tax/microenterprise income tax”.
Under the Corporate Tax/Micro Business Income Tax Redirection Procedure, form 177 is completed and submitted by corporate income tax or micro business income tax payers. They can order the redirection of the profit tax or the tax on the income of micro-enterprises, for the performance of sponsorships and/or acts of patronage or the granting of private scholarships.
The application is submitted by electronic means of remote transmission.
Form 177 is submitted within 6 months from the legal deadline for submitting the annual profit tax return, respectively the microenterprise income tax return for the fourth quarter.
V ORDER no. 2061/3318/2022 of the Minister of Finance and the Minister of Culture regarding the establishment of the indexed amount that is granted in the form of cultural vouchers for the second semester of 2022
Published in the Official Gazette no. 923/21.09.2022
Changes the value of the amount that is granted in the form of cultural vouchers, for the second semester of 2022. If the amount is granted monthly, the value is a maximum of RON 190 /month. If it is granted occasionally, its value is a maximum of RON 380/event.
The above nominal values also apply to the first 2 months of the first semester of 2023, namely February 2023 and March 2023.
VI DECISION No. 1164/2022 regarding the approval of the Online Access Procedure for employees or former employees to the data from the General register of employees, the method of generating and downloading the extract, as well as the conditions under which the extract can prove seniority and/or specialty no. 2061/3318/2022 of the Minister of Finance and the Minister of Culture regarding the establishment of the indexed amount that is granted in the form of cultural vouchers for the second semester of 2022
Published in the Official Gazette no. 937/26.09.2022
Approves the online access procedure for employees or former employees to the data from the General register of employees (REGES), the method of generating and downloading the statement, as well as the conditions under which seniority and/or specialty can be proven.
Employees or former employees will be able to access their REGES data online and will be able to generate and download an extract from the register, based on a username and a password.
The decision will enter into force on December 31, 2024.
Until the above term, the territorial labor inspectorates are obliged to issue, at the written request of employees/former employees, an extract from the register within no more than 15 days from the date of registration of the request. The rate for issuing certificates with information extracted from the database organized by the Labor Inspection is RON 20/document.
VII ORDER No. 1306/2062 of the Minister of Finance and the Minister of Labour and Social Solidarity on the determination of the indexed monthly amount to be granted in the form of childcare vouchers for the second semester of 2022
Published in the Official Gazette no. 948/28.09.2022
For the second semester of 2022, starting in October 2022, the monthly amount to be granted in the form of childcare vouchers is 570 lei. The nominal amount set applies until 31 March 2023.
VIII LAW No. 273 for amending Art. 39 para. (2) of Law No. 76/2002 on the unemployment insurance system and employment stimulation
Published in the Official Gazette no. 954/30.09.2022
As of 3 October, the amount of unemployment benefit for persons with at least one year’s contribution period is equal to the value of the social reference indicator in force at the time it is determined.
At present the value of the reference indicator is 525.5 lei.