Support
The following benefits are not taxable, according to article 76, Tax Code and do not bear social contributions:
– Funeral grants
– aid for serious and incurable diseases
– aid for medical devices
– birth/adoption benefits
– aid for losses in one’s own household as a result of natural disasters
– compensation for tourist and/or treatment services, including transport, during the holiday period, for own employees and their family members, granted by the employer for own employees or for other persons, under the conditions provided for in the employment contract or in the internal regulations; to the extent that their total value does not exceed in a fiscal year, for each employee, the level of an average gross salary (currently 7,567 lei)
Other benefits than those listed above will be taxable with all payroll taxes
Sports subscriptions
Employers may grant memberships to employees at fitness centres or sports clubs, and these will not be taxed, according to Law 34/2023, up to the equivalent in lei of 100 euros per year per employee. The amount exceeding this limit will be taxed and will be included in the calculation of social security contributions.
Subscriptions for the use of sports facilities for the practice of sport and physical education for maintenance, prophylactic or therapeutic purposes must be offered by providers whose activities fall under CAEN codes 9311, 9312 or 9313.
Early education
Employees who have children enrolled in an early education unit (nursery or kindergarten), can benefit from the settlement of early education expenses for minor children in the amount of up to 1,500 lei per month.
The amount is granted to a single parent, with a single employer, on presentation of an affidavit by the parent.
Amounts paid directly by the employer for the placement of children in early education units are settled by the employer on the basis of supporting documents submitted by the employer, up to the same limit of no more than 1,500 lei/month for each child.
This benefit is a deductible social expense up to 5% of the salary fund.