We remind you that, according to art.1, paragraph (1) of Emergency Ordinance (OUG) no.132 / 2020, by derogation from the provisions of art.112 par. (1) of Law no. 53/2003 – Labor Code, republished, with subsequent amendments and completions, in case of temporary reduction of the activity determined by the establishment of the state of emergency / alert / siege, under the law, employers have the possibility to reduce working time of the employees with at most 50% of the duration provided in the individual employment contract (CIM), with the information and consultation of the union, of the employees’ representatives or of the employees, as the case may be, prior to the communication of the employee’s decision.
According to the Ordinance, during the reduction of working time, the employees affected by the measure benefit from an indemnity of 75% of the difference between the gross basic salary provided in the individual employment contract and the gross basic salary related to the hours actually worked as a result of the reduction. working time, in addition to the due salary rights, calculated at the actual time worked.
The indemnity is paid by the employer and is paid on the date of payment of the salary for that month, to be deducted from the unemployment insurance budget after the employer fulfills the declaratory and payment obligations related to income from salaries and assimilated to salaries for the period for which the request is made. in accordance with the provisions of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions.
We remind you that the settlement procedure of the amounts, as well as the period of application of the measure mentioned above are established by Government Decree (HG) no. 719/2020 (published in the Official Gazette, Part I no. 794 of August 31, 2020).
The Labor Inspectorate and ANOFM recently published a guide on the registration in REVISAL and the transmission of the reduction of working time according to OUG 132/2020, respectively the registration and transmission of the termination of the period in which the working time was reduced.
If, prior to the reduction of working time, the norm of the employment contract was “Full time”, the value “Standard type” from “Full time” to “Part time” is changed and the additional information necessary to specify the norm is filled in: Interval type distribution (Hours / day, Hours / week or Hours / month) and Working time (number of working hours set – per day, per week or per month).
If, prior to the reduction of working time, the norm of the employment contract was the “Part-time” norm, the values of the information specifying the norm are modifie Type of distribution interval (Hours / day, Hours / week or Hours / month) and Time work (set number of working hours – per day, per week or per month) in the sense of reducing the actual working time worked.
In order to highlight the reduction of working time based on OUG 132/2020, you will explain the contract changes made, by completing the text “REDUCTION OF WORKING TIME OUG 132/2020” in the field “Other details”
The registration of the diminished gross monthly basic salary is done by completing the gross basic salary related to the hours actually worked as a result of the reduction of the working time.
The representatives of the Labor Inspectorate and ANOFM specify that the indemnity provided by OUG no. 132/2020, art. 1, par. (4) which benefits the employees affected by the measure to reduce the working time.
The registration of the date from which the reduction of the working time is applied is made by filling in the field “Date on which it produces effects”.
After verifying the correct completion of the previously announced data, the register with the modifications related to the registration of the reduction of working time is generated and the register thus modified is sent, at the latest the day before the date from which the working reduction measure is applied.