The rules according to which the parental employees can receive paid leave from the employers, in the context of the coronavirus epidemic, have been modified several times since the appearance of OUG (Emergency Ordinance) 147/2020 and until now.
The most recent amendments to OUG 147/2020, applicable from the beginning of April, were introduced by Law 59/2021.
We emphasize the fact that the new normative act modified the rules in such a way that the days off can be granted regardless of which scenario of operation of the educational units is valid at a given moment.
One of the parents may freely ask the employer to supervise the child up to 12 years old (or 26 years old, in the case of the child with disabilities), if the teaching activities that involve the physical presence of children in schools are limited or suspended in kindergartens. This can happen either following an epidemiological investigation or following the decisions of the territorial committees for emergency situations. Paid leave is mandatory. Free leave is not granted, among other things, if one of the parents can work remotely (work from home or telework), is on parental leave, rest leave, unpaid leave or technical unemployment.
According to the new changes, the right to paid days off covers the entire period in which physical courses are limited or suspended.
Parents will be able to benefit from paid days off until the end of the school year, except for holidays, and only if the physical presence in the educational units will be suspended.
According to law 59/2021, in the case of single-parent families, the parent is no longer obliged to submit the declaration from the other parent that he did not request days off when he asks the employer for this right.
Also, if until now, according to OUG 147/2020, the employees of the national defense system, public order and national security, the penitentiary employees, and the staff of the public health units did not benefit from days off, now, according to the new amendments, these employees benefit from days off on request, but only with the approval of the employer.
If both parents work in one of the above areas, only one of them has the right to leave, with the approval of the employer, or, if the employer has not approved the request for leave, he has the right to the increase granted additionally to the due salary rights, in the amount of 75% of the basic salary.
Required documents:
In addition to the application, the parents must submit to the employer a statement on the other parent’s own responsibility, a copy of the child’s birth certificate and, if applicable, a copy of the child’s or adult’s disability certificate. age up to 26 years.
We specify that the application and declaration models are available in the Order of the Ministry of Labor 1375/2020.
The allowance granted to the parents:
According to the legal provisions, the allowance for each day off is granted in the amount of 75% of the basic salary corresponding to a working day, but at most the daily correspondent of 75% of the average gross salary in force.
The indemnity is initially borne from the employer’s money and is recovered later, from one month to another.
The following obligations are due for the indemnity granted:
income tax ( 10%),
contribution to pensions – CAS (25%),
contribution to health – CASS (10%) si
contribution to work– CAM (2,25%).
The taxes are declared monthly through form 112.
For settlement, the employer submits an application to the Territorial Agency for Employment (AJOFM), together with the following supporting documents:
a) the list of employees who benefited from the days off, as well as the indemnity granted for this period, drawn up according to the model, provided in annex no. 2 to this procedure (model at the end of the topic);
b) copies of the payroll and timesheets showing the granting of the allowance for each day off;
c) the declaration on own responsibility of the legal representative of the employer attesting that the list provided at let. a) contains the persons who meet the conditions regulated by the emergency ordinance, drawn up according to the model provided in annex no. 3 to this procedure;
AFFIDAVIT
The undersigned, ……………….., legitimized with ID card series ……. no. ….., issued by …………… on …………, personal identification number ……………., as the legal representative of the employer…………., having UID ……………., with its registered office in the locality…………………… Str. …………….. No. ….., County ……………/City ………………., Sector ….., Phone …………, Fax ………………, E-mail ………………., knowing the provisions of art. 326 of Law no. 286/2009 on the Criminal Code, with subsequent amendments and completions, regarding false statements, I declare on my own responsibility that the list of employees who benefited from days off, as well as the allowance granted during this period contains persons who meet the conditions regulated by the Ordinance Government Emergency no. 147/2020 regarding the granting of free days for parents in order to supervise children, in case of limitation or suspension of teaching activities that involve the actual presence of children in schools and early childhood education units, as a result of the spread of SARS-CoV-2 coronavirus.
The name and surname of the legal representative, in clear ………………………………….
Signature …………………….
Date ……………………
a) proof of payment of the tax and social insurance contributions, social health insurance, as well as the insurance contribution for work related to the indemnity for each day off.
The documents are sent electronically or in printed format within 30 days from the Date on which the employer paid the fees related to the indemnity.
The procedure and models of the documents are provided in the Order of the National Employment Agency 593/2020, published in the Official Gazette no. 836 of September 11, 2020.
The settlement covers both the parent’s net allowance and the related fees. The settlement is actually made within 15 calendar days from the date of registration of the application and of the supporting documents.
According to OUG 147/2020, employers risk a fine between 1,000 and 2,000 lei for each person for whom they refuse to be granted leave.
In total, labor inspectors can apply a fine of up to 20,000 lei. We mention that the paid leave for parents can still be granted based on Law 19/2020, but this normative act refers to the suspension of courses or the temporary closure of educational units due to unfavorable weather conditions or other extreme situations decreed by the authorities.
If OUG 147/2020 applies only as long as the coronavirus epidemic lasts, Law 19/2020 has been given to apply indefinitely.
Legal basis:
– MMPS Order no.1375 / 2020 for approving the models of the application and the declaration on one’s own responsibility provided in art.2 paragraph (3) of OUG no.147 / 2020 regarding the granting of some days off for parents in order to supervise the children, in case of limitation or suspension of teaching activities that involve the effective presence of children in schools and early childhood education units, as a result of the spread of SARS-CoV-2 coronavirus;
– Law 59/2021 on the approval of OUG no. 182/2020 for the completion of OUG no. 147/2020 on granting days off for parents in order to supervise children, in case of limiting or suspending teaching activities that involve the actual presence of children in schools and in the early preschool education units, as a result of the spread of the SARS-CoV-2 coronavirus, as well as of art. 6 of OUG 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 to stimulate employment growth;
– OUG 147/2020 on granting days off for parents in order to supervise children, in case of limiting or suspending teaching activities that involve the actual presence of children in schools and early childhood education units, as a result of the spread of SARS-CoV coronavirus -2.