In addition to any other independent income obtained last year, authorized individuals, those who obtain income from copyright, lawyers and other professionals must pay this year, through the single declaration, tax and contributions for financial aid given by the state during the state of alert and emergency last year (pandemic benefits).
We have, once, a monthly allowance for the temporary suspension of the activity, amounting to 75% of the average gross salary for 2020 (5,429 lei), received based on OUG no. 30/2020 (in a state of emergency).
And the second monthly allowance for the reduction of working time determined by the state of alert / emergency, amounting to 41.5% of the average gross earnings for 2020, granted according to OUG no. 132/2020.
We specify that the amounts were granted by the state as gross values, reason for which now the tax of 10% and the CAS of 25% must be paid to the state, as well as the CASS of 10% (each is calculated as a percentage of the gross value received from the state).
In this topic we will analyze the monthly allowance for reducing working time determined by the establishment of the state of emergency / alert / siege, in the share of 41.5% of the average gross salary (5,429 lei) for 2020, which is granted during the state of emergency. emergency / alert / siege, as well as for a period of up to 3 months from the date of cessation of the last period in which the state of emergency / alert / siege was established, according to art. 3 of OUG no. 132/2020:
Beneficiaries (who declare the indemnity in the single declaration) à professionals (all those who operate an enterprise, respectively who systematically exercise an organized activity consisting in the production, administration or alienation of goods or in the provision of services, whether or not for profit ) – for example PFA, Individual Enterprise, persons who carry out free professions, who have benefited from the indemnity for the interruption of the activity provided in art. XV par. (1) of OUG no. 30/2020.
Tax treatment of the allowance:
|Bound||How to calculate|
|Income tax||10% x (gross value of the allowance – CAS – CASS)|
|Social security contribution (CAS)||25% x the gross value of the indemnity or the amount due in the own pension system according to the specific regulations|
|Health contribution (CASS):||N (CASS)||de||10% x the gross value of the allowance|
The declaration of the indemnity is made through the Single Declaration (form 212 approved by ANAF Order no. 14/2021).
We remind you that the ANAF Order no. 14/2021 for the approval of the model, content, method of submission and management of form 212 “Unique declaration on income tax and social contributions due by individuals” was published in the Official Gazette no. 33 of January 12, 2021.
Distinct from the incomes obtained as a professional, the calculation of the income tax and of the obligatory social contributions is made separately from the incomes realized from the development of the activity.
Fields to complete:
Chapter I. Data on the income tax and social contributions due for 2020, Section I.6. Data on the allowance provided in art. 3 of the Government Emergency Ordinance no. 132/2020 and Section I.7 Summary of tax obligations on the realized income and the due social contributions, established by the current declaration Careful! The table in Section I.6 is completed for each month for which the allowance has been collected.
I.6. Information on exemption according to Art. 3 of the State Emergency Ordinance 132/2020
|The month for which the allowance was collected||Gross allowance received, lei||Social security contribution in the public pension system, lei||Social security contribution in your own pension system, lei||Social security contribution due lei||Basic income for calculating tax, lei||Income tax, lei|
|1||2||Col. 3(col.3*25%)||Col. 4||Col. 5 col.2*10%)||Col. 6 (2-3-5) or (2-4-5) acc. to the case||Sp.7 Sp. 6*10%|
The term of payment of the tax and social contributions è until the term of submission of the Single Declaration, respectively, for the incomes of the year 2020, May 25, 2021.
Considering that these indemnities do not constitute income from the activity
- are not taken into account when verifying compliance with:
– the limit of 100,000 euros gross annual income, provided for those who pay tax at the income norm, the exceeding of which determines the taxation, starting with the following year, in the real system;
– the limits of 12 minimum gross salaries per country, depending on which the obligations regarding the social contributions are determined (CAS, CASS).
- are not subject to the granting of the bonus established by the annual law of the state budget,
- the beneficiaries cannot dispose on the destination of an amount representing up to 3.5% of the income tax due related to the respective indemnities, for the support of non-profit entities / cult units, as well as for the granting of private scholarships, according to the law.
- the exemptions provided by the Fiscal Code at art.60 are not applicable to them.
– art.3 of the Government Emergency Ordinance no.132 / 2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus, as well as to stimulate employment growth, with changes and subsequent additions;
– art. XIX of OUG no. 226/2020 regarding some fiscal-budgetary measures and for the modification and completion of some normative acts and the extension of some terms;
– ANAF Order no. 14/2021, for the approval of the model, content, method of submission and management of form 212 “Single declaration on income tax and social contributions due by individuals”;
– Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions.