Cultural vouchers
Cultural vouchers can be granted to employees on a monthly basis, in an amount of 210 lei per employee, as well as occasionally, in an amount of 420 lei per event (currently). This fringe benefit provides employees with a budget separate from their current expenses, which they can allocate exclusively to their free time. As the name suggests, it can be used to purchase tickets for cultural events of all kinds: theatre, film, concerts, exhibitions and fairs, book purchases, sports competitions, other recreational and entertaining activities of a cultural nature.
10% tax on the employee’s income, and are deductible up to 5% of the amount spent on staff salaries.
Here we talk about:
– mobility clause;
– the value of food (not meal vouchers);
-the 20% limit on the gross minimum wage;
– tourist and treatment services during the leave period up to a limit of the average gross wage
in the economy;
-contributions to voluntary pension funds;
– voluntary medical insurance premiums and medical subscriptions;
– subscriptions for the use of sports facilities for the practice of sport and physical education for
maintenance, prophylactic or therapeutic purposes – limit 1 – 100 euro per year/person.
– amounts paid by the employer for the placement of children of its own employees in early
education units, according to the law, within the limit set by the law, but not more than 1,500
lei/month for each child. Added to the limit from January 2024.
– Favourable difference between the preferential interest rate established by negotiation and the
market interest rate for loans and deposits. Added to the limit from January 2024.
The order in which the above income is included in the limit of up to 33% of basic salary is determined by the employer.