In the Official Gazette no. 534 of 07.06.2024, GEO 59/2024 was published, which modifies the amount of the minimum wage in the economy for which social contributions are not due.
Thus, starting with the income from salaries and similar to salaries related to the month of July 2024, the amount of 200 lei/month representing income from salaries and similar to salaries for which no income tax is due and which is not included in the monthly basis for calculating the mandatory social contributions, provided in art. LXXIII para. (1), (4) and (5) from Government Emergency Ordinance no. 115/2023, it is increased to the level of 300 lei/month.
Unfortunately, the condition that the gross income from wages and wages assimilated to wages based on the same individual employment contract, for the same month, should not exceed the level of 4,000 lei inclusive has not been changed, which means that if a person employed with the minimum wage in the economy benefits of meal vouchers, will no longer benefit from the exemption from contributions and tax for the 300 lei.