Starting April 2025, several updates have been made to the value caps for employee vouchers, applicable for Semester I and extended to August–September. Here are the key changes:
Meal Vouchers
- New max value: 40.18 RON/day (previously 40.04 RON).
- Effective from: April 1, 2025.
- Taxation: Subject to income tax (10%) and health insurance (10%) – paid by the employee.
Nursery Vouchers
- Semester I value: 670 RON/month (from April).
- Semester II value: 710 RON/month (from October).
- Taxation: Exempt from taxes under legal conditions.
Cultural Vouchers
- Semester I:
- 220 RON/month (monthly vouchers).
- 450 RON/event (occasional vouchers).
- Semester II:
- 240 RON/month.
- 470 RON/event.
- Taxation: Tax-free under applicable laws.
Gift Vouchers
- Tax-free cap: 300 RON/employee/event (e.g. Easter, Christmas, June 1st).
- Above this cap: taxable amounts.
All changes are aligned with Law no. 165/2018 and applicable ministerial orders.