According to Government Decree (HG) no. 714/2018, the value of the daily allowance granted starting with January 1, 2019, is increased from 17 to 20 lei.
The delegated person in a locality located at a distance of more than 50 km from the locality where he has his permanent place of work and who cannot return at the end of the working day benefits from a daily delegation allowance composed of:
- a delegation allowance, in the amount of 20 lei/day
- an accommodation allowance, in the amount of 230 lei/day, within the limit of which he must cover his accommodation expenses.
Therefore, if the daily allowance granted to public employees is increased, from January 2019, from 17 to 20 lei, this means that the non-taxable amount of per diem granted to employees in the private sector is also increased.
Thus, according to the new provisions, the non-taxable amount of the daily allowance will increase from 42.5 lei per day, as it is now, to 50 lei per day, in the case of private employers. Specifically, according to the Fiscal Code, the non-taxable amount of the daily allowance is, for delegations and secondments in the country, 2.5 times the legal level established for public employees. The value that exceeds this threshold represents salary income and will be taxed according to the Fiscal Code.