New margin for inland per diem

As of January 27th2015, modifications stipulated by the Ordinance no. 60/2015 have come into effect for an updating of the level of per diem allowances for daily postage and travel, as well as of the amount representing the compensation of accommodation expenses for travelling staff in case such staff does not benefit from accommodation in touristic lodging structures, which are stipulated in the Government Decision no. 1860/2006.

In case of staff of public institutions, the travel allowance shall increase from RON 13/day to RON 17/day.

ATTENTION! As of February 1st2013, regardless of the status of the employer (payer of corporate income tax, payer of microenterprise tax, self-employed person, sole trader, NGO), the allowance paid to employees during the postage or travel to another place, in the home land or abroad for business purposes, which exceeds 2.5 times the legal level that is established for employees of public institutions:

  • is subject to wage tax;
  • is included in the monthly calculation basis of social compulsory contributions.

CONCLUSIONS:Per diemallowances that can be granted in case of the aforementioned type of business, so that it would not be classified as wages and salaries, increases from RON 32.5 / day to RON 42.5 / day.

ACCOMMODATION EXPENSES

In case the staff of public institutions who is under postage is not accommodated under the conditions stipulated under art. 26 of the Government Decision 1860/2006 (at a three-star hotel or inn), accommodation expenses shall be compensated by the payment of an amount of RON 45, for each night, instead of RON 30, as stipulated until the date of this modification.

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