Situation: Can employees of a café with an 8/day CIM, with a minimum salary of 3,000 lei, but who benefit from a weekend bonus of 5 lei/hour (bonus mentioned in the CIM), benefit from the 200 lei not taxable?
Solution:
As a reminder, starting January 1, 2023, the executive decided to increase the minimum gross wage from 2,550 lei to 3,000 lei. Also from the same date, for workers paid with the minimum gross wage, employers will owe wage taxes only for 2,800 lei. Basically, 200 of the 3,000 lei will be tax-free.
Thus, according to article XXXVII paragraph (1) of OUG no.168/2022 on some fiscal-budgetary measures, extension of some deadlines, as well as for the modification and completion of some normative acts, By derogation from the provisions of article 78, article 139 paragraph (1), article 140, article 157 paragraph (1) and article 220^4 paragraph (1) of Law no.227 /2015, with subsequent amendments and additions, starting from 1 January 2023, in the case of employees working under individual employment contract, full-time, at the place where the basic function is located, no income tax is due and is not included in the monthly basis for calculating mandatory social contributions the amount of 200 lei / month, representing income from wages and salaries, if the following conditions are met cumulatively:
a) the level of the gross monthly basic salary established according to the individual employment contract, not including bonuses and other allowances, is equal to the level of the gross minimum wage per country guaranteed in payment established by Government decision, in force in the month to which the income is related;
b) the gross income from salaries and assimilated salaries, as defined in article 76 paragraph (1)-(3) of Law no. 227/2015, with subsequent amendments and additions, under the same individual employment contract, for the same month, does not exceed the level of 4,000 lei inclusive.(…).
Therefore, starting from 1 January 2023, the two conditions that must be met simultaneously in order to benefit from the tax facility representing the exemption of 200 lei from income tax and social security contributions are:
– the level of the monthly gross basic salary established according to the individual employment contract, without including bonuses and other allowances, is equal to the level of the gross minimum wage per country guaranteed in payment, i.e. 3,000 lei;
– the gross income from wages and salaries, based on the same individual employment contract, for the same month, does not exceed 4,000 lei inclusive.
In conclusion, from 1 January 2023, the amount of 200 lei not taxable applies only if the level of the gross salary (from the CIM) is fixed at 3,000 lei, and the gross income realized in the month (together with other bonuses and allowances, mentioned in article 76 paragraph (1) (3)) does not exceed 4,000 lei inclusive.
In the mentioned situation, one can benefit from the tax facilitation concerning the 200 lei non-textable, since the gross salary of the employee is 3.000 lei, equal to the minimum gross salary guaranteed in payment in force from 01.01.2023, and the gross income realized in the month is lower than the threshold of 4.000 lei.
Legal basis:
– Emergency Ordinance (OUG) 168/2022 regarding some fiscal-budgetary measures, the extension of some deadlines, as well as for the modification and completion of some normative acts;
– Fiscal Code (approved by Law no. 227/2015, published in MO no. 688 of 10.09.2015), with subsequent amendments and additions;
– Methodological Norms for the application of the Fiscal Code (approved by Governmental Decision no. 1/2016).