Granting the technical unemployment allowance in 2022 (2)
Other categories of people who benefit from unemployment benefits:
According to art. following the implementation of measures to reduce the impact of the type of risk provided by Government decisions to extend the alert on Romanian territory or suspend the activity based on the decision of the public health directorate or the decisions of the county council for emergencies, respectively the Council for Emergency Situations Bucharest, benefit from the state budget, through the budget of the Ministry of Labor and Social Solidarity, a monthly allowance of 75% of the average gross salary provided by Law no. 318/2021 the following categories of persons:
- a) professionals provided in art.3 paragraph (2) of Law no.287 / 2009 on the Civil Code, republished, with subsequent amendments;
- b) natural persons who obtain income from copyrights and related rights, as regulated by Law no. 8/1996 on copyright and related rights, republished, with subsequent amendments and completions, provided that they do not generate income from other sources or activities during this period;
- c) Persons who have concluded individual labor agreements based on Law no. 1/2005 regarding the organization and functioning of the cooperation, republished, with the subsequent modifications.
According to article 6, paragraph (2), the persons provided in article 671 paragraph (1) letters a) -c) of the Law on physical education and sports no. 69/2000, with the subsequent modifications and completions, in the situations provided in point 1, benefit from an indemnity of 75% of the cash rights related to the consideration of the sports activity, but not more than 75% of the average gross salary provided by Law no. 318/2021, if the sports activity contract has been suspended at the initiative of the sports structure. Additionally, the sports structure and the persons provided in article 671 paragraph (1) letter a) -c) of Law no. 69/2000, with the subsequent modifications and completions, have the possibility to negotiate and establish by mutual agreement the payment of other compensatory indemnities granted by the sports structure that to compensate the diminution of the financial consideration.
The persons provided in article 6, paragraph (1) – (2) who are not in the situations provided by the mentioned paragraphs benefit from the indemnity provided in article 3 of the EMERGENCY ORDINANCE no. 132/2020, approved with modifications and completions by Law no. 282/2020, with subsequent amendments.
For the indemnity provided in paragraph (1) – (2), the income tax, the social insurance contribution and the social health insurance contribution are due, in the quotas provided in Law no. 227/2015, with subsequent amendments and completions, or according to specific regulations, in the case of insured professionals in their own social insurance systems.
For the indemnities provided in paragraph (1) – (2) paid from the state budget, the insurance contribution for work regulated by Law no. 227/2015, with subsequent amendments and completions.
The calculation of the fiscal obligations previously provided for the gross indemnity received from the territorial agency is performed:
- by the beneficiary natural persons by applying the quotas provided in article 64 paragraph (1), article 138 letter a) and, respectively, article 156 of Law no. 227/2015, with the subsequent amendments and completions. For the calculation of the income tax, the rules provided in article 78 paragraph (2) letter
- of Law no.227/2015, with subsequent amendments and completions; b) by the cooperation with which the persons have concluded individual agreements, respectively of the sports structure, as payers of the indemnity.
The tax obligations referred to in paragraph (3) (a) shall be declared by the “Single Declaration on income tax and social security contributions due by individuals” and shall be paid by the beneficiary individuals within the period provided for in Article 122 (1) of Law no. .227 / 2015, with the subsequent modifications and completions, for the incomes realized in the year in which the indemnities were obtained.
For the calculation of the income tax provided in paragraph (3) letter b), 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 income payer by submitting the declaration provided in article 147 paragraph (1) of Law no. 227/2015, with subsequent amendments and completions. The term for payment and declaration of fiscal obligations is given on the 25th, inclusive, of the month following the month in which the indemnity is paid.
The indemnities granted do not constitute income from the activity, and for these the following rules apply, as the case may be:
- a) the calculation of the income tax and of the obligatory social contributions is made separately from the incomes realized from the development of the activity;
- b) are not taken into account when verifying the compliance with the limit provided for in Article 69 (9), Article 148 (2) and Article 170 (2) of Law no. 227/2015, with subsequent amendments and completions;
- c) by derogation from the provisions of articles 121, 151 and 174 of Law no. 227/2015, with subsequent amendments and completions, the allowances are not subject to the granting of the bonus established by the annual law of the state budget.
The indemnity is granted on the basis of a request and a declaration on one’s own responsibility, accompanied by a copy of the identity document in the case of persons referred to in Article 6 paragraph (1) letters a) and b) – professionals and individuals who obtain income from copyrights and rights connected.
The application and the documents are submitted electronically to the payment and social inspection agencies of the county, respectively of Bucharest.
The application and the provided documents are submitted monthly, until the last day of the month following the one for which the indemnity is requested. In case this term is exceeded, the indemnity related to the respective month is no longer granted.
Amendments to the EMERGENCY ORDINANCE no. 132/2020:
In case of reduction of working time and / or income, determined by the situations provided in the ordinance, for the period established according to the same paragraph, he benefits, upon request, based on his own declaration, from a monthly allowance in the amount of 41.5% from the average gross salary provided in article 15 of the Law on the state social insurance budget no. 318/2021 the persons who benefited from the indemnity provided in article XV paragraph (1) and (4) of the Government Emergency Ordinance no. 30/2020, as well as the persons who benefited from the indemnity provided by article 6 paragraph (1) of EMERGENCY ORDINANCE no. 111/2021 for the establishment of social protection measures for employees and other professional categories in the context of prohibition, suspension or limitation of economic activities, determined by the epidemiological situation generated by the spread of SARS-CoV-2 coronavirus.
Starting with the date of entry into force of this emergency ordinance (January 20, 2022), the allowance provided for in Article 3 of the EMERGENCY ORDINANCE no. 2022 nr.318 / 2021.
Legal basis:
¾ EMERGENCY ORDINANCE no. 2/2022 on the establishment of social protection measures for employees and other professional categories in the context of prohibition, suspension or limitation of economic activities, determined by the epidemiological situation generated by the spread of SARS-CoV-2 coronavirus, as well as for modification and completion of some normative acts;
¾ Fiscal Code (approved by Law no. 227/2015, published in the Official Gazette no. 688 of 10.09.2015), with subsequent amendments and completions;
¾ Law 318/2021 on the state social insurance budget for 2022;
¾ EMERGENCY ORDINANCE 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.