By the Government Emergency Ordinance no. 13/2021 for the amendment and completion of Law no. 227/2015 on the Fiscal Code and the Accounting Law no. 82/1991, the fiscal regime applied to gift vouchers granted to individuals earning income was clarified. salary, on other occasions than Easter, Christmas, March 8, June 1, in the sense that they will no longer be exempt from contributions, as allowed so far art.142 letter (b), respectively:
Gifts in cash and in kind offered by employers to employees, those offered for the benefit of their minor children, including gift vouchers, on the occasion of Easter, June 1, Christmas and similar holidays of other religious denominations, as well as gifts in cash and in kind. nature offered to employees on the occasion of March 8 are not included in the monthly calculation basis, insofar as their value for each person, on each occasion of the above, does not exceed 150 lei.
Thus, Art.142 lett.(b) was modified:
In the case of gifts in cash and / or in kind, including gift vouchers, provided by employers, the income is not included in the calculation basis of the contribution to the extent that their value for each person, on each occasion below, does not exceed 150 lei:
(i) gifts given to employees, as well as those offered to their minor children, on the occasion of Easter, Christmas and similar holidays of other religious denominations;
(ii) gifts offered to employees on the occasion of March 8;
(iii) gifts offered to employees for the benefit of their minor children on the occasion of June 1.