On 15.07.2022, Ordinance no. 16 was published in the Official Gazette, bringing numerous amendments to the Tax Code.
18.07.2022:
- The sick leave allowance for the care of a patient with cancer is exempt from income tax.
Change applicable from 01.08.2022:
– It lowers from 30,000 lei to 10,000 lei the monthly income limit up to which employees in the agri-food and construction sectors benefit from tax and contribution exemptions and reductions. For the part of the gross monthly income exceeding 10,000 lei, the tax benefits no longer apply.
– Part-time salaries. The social security contribution payable by individuals who obtain income from wages or similar salaries, on the basis of an individual full-time or part-time employment contract, may not be less than the level of social security contribution applied to the minimum gross basic salary in force in the country in the month for which the social security contribution is due, corresponding to the number of working days in the month in which the contract was active.
Exceptions: pupils or students up to the age of 26, apprentices, disabled persons or other categories of persons recognised by law as being able to work less than 8 hours a day, pensioners for the age limit (not those with service pensions). Also, those who accumulate during the same month income from wages on the basis of two or more individual employment contracts, and whose cumulative monthly calculation base is at least equal to the minimum gross basic wage in the country, are exempt from the surcharge.
The difference in contribution is borne by the employer on behalf of the income beneficiary.
Change applicable from 01.01.2023:
– The income from salaries and assimilated salaries as a result of carrying out the activity on the basis of an individual employment contract concluded for a period of 12 months, with Romanian legal entities carrying out seasonal activities are no longer exempt from tax.
– In the case of benefits granted by the employer to the employees, a monthly limit is introduced for the non-taxable income, which is not included in the calculation bases of the compulsory social contributions, of a maximum of 33% of the basic salary corresponding to the job occupied.
Here we are talking about:
-mobility key;
-food allowance (not meal vouchers);
-accommodation up to a maximum of 20% of the gross minimum wage in the country;
-tourist and treatment services during the leave, subject to a limit of one gross average
salary per country;
-amounts granted for teleworking;
-contributions to voluntary pension funds;
-voluntary health insurance premiums and medical subscriptions.
The order of inclusion of the above incomes in the limit of maximum 33% of the basic salary is determined by the employer.
– The basic personal deduction will be granted to individuals who have a gross monthly income of up to 2000 lei above the level of the minimum gross basic wage in the country, in force in the month of income. In the event that, during the same month, more than one value of the gross minimum wage per country is used, the lowest value of the gross minimum wage per country is taken into account. Basic personal deductions will be made according to the attached table.
– The additional personal deduction will be granted as follows:
a) 15% of the basic minimum gross salary in the country for individuals up to 26 years of age, who earn income from salaries up to the level of 2,000 lei above the level of the basic minimum gross salary in the country;
b) 100 lei per month for each child up to the age of 18, if the child is enrolled in an educational establishment, to the parent who earns income from wages, regardless of the level of such income
The additional personal deduction of 100 lei per month will be granted only to one of the parents, if the child is supported by both parents, upon presentation of the document certifying the child’s enrolment in school and a declaration on own responsibility from the beneficiary parent.
– The annual basis for calculating the social security contribution is changed for persons who earn income from self-employment and/or income from intellectual property rights, from one or more sources and/or categories of income, whose cumulative value is at least equal to 12 gross minimum wages per country, in force on the deadline for submitting the single declaration:
The annual basis of calculation is the taxpayer’s chosen income, which may not be less than:
a) the level of 12 gross minimum wages per country, in the case of income between 12 and 24 gross minimum wages per country;
b) the level of 24 gross minimum wages per country in the case of income above 24 gross minimum wages per country.
– The annual basis for calculating the health insurance contribution for persons who earn income from self-employment, income from intellectual property rights, income from association with a legal person, whose cumulative value is at least equal to 6 gross minimum wages per country, in force on the deadline for submission of the single declaration, is changed as follows:
The annual basis for calculating the social health insurance contribution is:
a) the level of 6 gross minimum wages per country, in the case of income between 6 and 12 gross minimum wages per country;
b) the level of 12 gross minimum wages per country in the case of income between 12 and 24 gross minimum wages per country;
c) 24 gross minimum wages per country, in the case of income above 24 gross minimum wages per country.