On 18.05.2022, the Emergency Ordinance on some fiscal measures and for the amendment and completion of Article 59 of Law 207/2015 on the Tax Procedure Code was published in the Official Gazette No. 494.
The novelty introduced by this Ordinance is the granting of a temporary relief, i.e. from 1 June 2022 until 31 December 2022 the voluntary increase of the minimum wage by 200 lei is exempted from tax and social contributions.
This facility is available to employees with a full-time individual employment contract at the place where the basic function is located and to new employees hired between 1 June and 31 December 2022, for whom the gross salary is 2,750 lei.
The amount of 200 lei will not be taken into account for the application of personal deductions and may be reduced according to:
– The period of the month for which the salary increase was granted;
– The date from which the new employee is hired;
– The fraction of the month for which the income from wages and salary-like income is determined;
– Date on which the individual employment contract ends
The provisions are not applicable to staff paid from public funds.