Emergency Ordinance No. 36 on the establishment of social protection measures for employees in the context of the armed conflict in Ukraine, as well as following the international sanctions applied to the Russian Federation and Belarus was published in the Official Gazette (Part I) No. 340 of 7 April 2022.
Starting from the date of entry into force of the EMERGENCY ORDINANCE 36/2022 and until 31 December 2022, for the period of temporary suspension of the individual employment contract at the initiative of the employer, according to Article 52 paragraph (1 letter c) of Law no. 53/2003 – Labour Code, republished, with subsequent amendments and additions, the allowances to which the employees are entitled are set at 75% of the basic salary corresponding to the job occupied and are paid from the unemployment insurance budget, but not more than 75% of the average gross salary provided for by the State Social Insurance Budget Law for 2022 No. 318. /2021.
According to the new provisions, these facilities benefit the following categories of employees:
- a) employees of employers directly or indirectly affected by the impossibility of conducting business transactions with economic operators in Ukraine, the Russian Federation and Belarus, as a result of the effects generated by the armed conflict in Ukraine, who record a decrease in revenues of at least 20% compared to the revenues achieved in January 2022 or to the revenues achieved in the similar month of 2021, compared to the month for which the allowance is requested;
- b) employees of employers subject to international sanctions who have instituted restrictive measures in relation to actions that undermine or threaten the territorial integrity, sovereignty and independence of Ukraine and whose funds or economic resources are blocked by order issued by the President of the National Tax Administration Agency.
Please note that the economic operators referred to in point a) are natural or legal persons, carrying out economic activities in compliance with the legislation of Ukraine, the Russian Federation or Belarus, who manufacture, import, export, store, transport or market products or parts thereof or provide services.
Indirectly affected employers referred to in point a) are employers in Romania who have contractual relations with other employers in Romania who are directly affected by the impossibility of doing business with economic operators in Ukraine, the Russian Federation and Belarus as a result of the effects of the armed conflict in Ukraine.
The procedure for granting the indemnity:
Indemnizatia se calculeaza si se acorda proportional cu numarul de zile in care activitatea a fost intrerupta sau redusa temporar.
Aceasta suma este supusa impozitarii si platii contributiilor sociale obligatorii, conform prevederilor Legii nr.227/2015 privind Codul fiscal.
Calculul, retinerea si plata impozitului pe venit, a contributiei de asigurari sociale de stat si a contributiei de asigurari sociale de sanatate, aferente indemnizatiei, se realizeaza de catre angajator din indemnizatiile incasate din bugetul asigurarilor pentru somaj.
Mentionam ca pentru indemnizatia primita nu se datoreaza contributie asiguratorie pentru munca conform prevederilor articol 2205 din Legea nr.227/2015, cu modificarile si completarile ulterioare.
Declaration of indemnity:
For the calculation of the income tax provided in point 3 above, the provisions of article 78 paragraph (2) letter b) of Law no. 227/2015, with subsequent amendments and completions. The declaration of the income tax, of the state social insurance contribution and of the social health insurance contribution is made by the employer by submitting the 112 declaration.
The term of payment and declaration of the fiscal obligations provided in point 3 above is the date of the 25th, including the month following the month in which the payment is made from the unemployment insurance budget.
Important aspects!
- In the event that an employee has concluded several individual employment contracts, of which at least one contract is in execution during the period in which the provisions of EMERGENCY ORDINANCE 36/2022 apply, from which he obtains income at the level of the indemnity provided in article 1, he does not benefit from the respective indemnity
- In the event that an employee has concluded several individual employment contracts and all of them are suspended under the conditions of article 2 paragraph (1), he benefits from the indemnity related to the individual employment contract with the most advantageous salary rights.
- The period for which the employees whose individual employment contracts are suspended and the employers of these employees do not owe the insurance contribution for work according to the provisions of article 2205 of Law no.227 / 2015, with subsequent amendments and completions, under the conditions of this emergency ordinance of contribution without payment of the contribution in the social health insurance system for the holidays and indemnities of social health insurances provided by EMERGENCY ORDINANCE no. 158/2005 regarding the holidays and indemnities of social health insurances, approved with modifications and completions by Law no. 399/2006, with the subsequent modifications and completions. For the establishment and calculation of social health insurance benefits provided by EMERGENCY ORDINANCE no. 158/2005, approved with amendments and completions by Law no. 39/2006 / 2006, with subsequent amendments and completions, the minimum gross basic salary per country in payment, in force during the period provided for in Article 1.
If the contribution period completed corresponds to a fraction of a month, the minimum gross basic salary in the country guaranteed in payment is used, in force during the respective period, corresponding to the fraction of a month.
By derogation from the provisions of article 34 paragraph (11 letter a) and of article 35 paragraph (1) of Law no. 76/2002 regarding the unemployment insurance system and the stimulation of employment, with the subsequent modifications and completions, the period of suspension of the labor relations based on article 52 paragraph (1) letter c) of Law no. 53/2003, republished, with subsequent amendments and completions, under the conditions of this emergency ordinance, is taken into account when establishing the contribution period of at least 12 months in the last 24 months prior to the date of registration of the application for unemployment benefits.
The period in which the individual employment contracts are suspended pursuant to article 52 paragraph (1 letter c) of Law no. 53/2003, republished, with the subsequent modifications and completions, for which the employers do not owe the insurance contribution for work according to the provisions of article 2205 of Law no. 227/2015, with the subsequent amendments and completions, under the conditions of this emergency ordinance, constitutes an assimilated internship in the unemployment insurance system.
For the establishment and calculation of the unemployment indemnity provided by Law no. 76/2002, with the subsequent modifications and completions, the indemnity provided in article 1 is used.
The period in which the indemnity provided in article 1 is granted is considered the assimilated period within the meaning of article 2 paragraph (5) of the Government Emergency Ordinance no. 111/2010 regarding the leave and the monthly allowance for raising children, approved with modifications by Law no. 132/2011, with subsequent amendments and completions.
Documentation required to pay the allowance:
In order to grant the necessary amounts for the payment of the indemnity, the employers submit, by e-mail, to the county employment agencies, as well as to the Bucharest municipality, within whose radius they have their registered office, an application signed and dated by the legal representative, accompanied by a self-declaration stating that they have been directly or indirectly affected by the impossibility of conducting commercial transactions with economic operators in Ukraine, the Russian Federation and Belarus, as a result of the effects of the armed conflict in Ukraine, to which the balance is attached of income and expenses related to the month for which the indemnity is requested, as well as the balance of income and expenses related to the decrease or, as the case may be, the copy of the order blocking funds or economic resources in the field of international sanctions, issued by the president. Tax Administration, and the list of people to benefit of this indemnity, assumed by the legal representative of the employer.
The model of the application, of the declaration on one’s own responsibility, as well as of the list of persons to benefit from the indemnity is approved by order of the Minister of Labor and Social Solidarity within 10 working days from the entry into force of this emergency ordinance, at the proposal of the Agency For Employment, published in the Official Gazette of Romania, Part I.
It is important to note that employers are responsible for the correctness and veracity of the data entered in the necessary documents.
The documents are submitted in the current month for the payment of the indemnity from the previous month.
The payment from the unemployment insurance budget of the indemnities provided in article 1 shall be made within maximum 15 days from the submission of the documents provided in article 6 paragraph (1) by the county employment agencies, as well as by the Bucharest municipality, as follows:
- in accounts opened with credit institutions by employers referred to in Article 2 (1) (a); b) in a separate available special purpose account that cannot be subject to enforcement, opened at the State Treasury at the request of the employers referred to in Article 2 paragraph (1 letter b),
- based on the derogation granted by the competent authority according to the Emergency Ordinance ofGovernment no. 202/2008 on the implementation of international sanctions, approved with amendments by Law no. 217/2009, with subsequent amendments and completions.
Within a calendar month, the employers may request for the same period of the month, for different employees, the granting of the indemnity provided in article 1 and the settlement of the indemnity provided in article 1 paragraph (7) 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 for stimulating employment growth, approved with amendments and completions by Law no. 282/2020, with subsequent amendments.
During the same calendar month, employers may benefit for the same employee, for different periods of the month, the allowance provided for in Article 1 and the settlement of the allowance provided for in Article 1 paragraph (7) of Government Emergency Ordinance no. 132/2020, approved with amendments and completions by Law no. 282/2020, with subsequent amendments.
By derogation from the provisions of article 78 paragraph (6) and of article 1231 of Law no. 227/2015, with subsequent amendments and completions, the natural persons benefiting from the indemnity provided in article 1, borne by the unemployment insurance budget, may not dispose on the destination of an amount representing up to 3.5% of the income tax due related to these indemnities for support for non-profit entities / cult units nor for the granting of private scholarships.
Employees of the following employers do not benefit from the indemnity:
- a) public institutions and authorities, as defined in Article 2, paragraph 1, point. 30 of Law no. 500/2002 regarding the public finances, with the subsequent modifications and completions, as well as at article 2 paragraph (1) point 5 of Law no. 273/2006 on local public finances, with subsequent amendments and completions;
- b) employers who at the date of the request for the granting of these amounts are in bankruptcy, dissolution, liquidation or who have their activities suspended or on whom restrictions are imposed for reasons other than those provided for in Article 2 paragraph (1).
Legal basis:
– EMERGENCY ORDINANCE 36/2022 on the establishment of measures for the social protection of employees in the context of the armed conflict in Ukraine, as well as as a result of international sanctions applied to the Russian Federation and Belarus
– Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
– Fiscal Procedure Code (approved by Law no. 207/2015, published in the Official Gazette no. 547 of 23.07.2015), with subsequent amendments and completions;
– Methodological Norms for the application of the Fiscal Code (approved by Government Decision no. 1/2016).