With the increase in the average gross earnings set for 2025, the limit for tax-free settlement of tourism services has been increased by more than 1,000 lei compared to 2024. Thus, employers can settle higher amounts to employees without owing income tax and social security contributions.
What tourist services can be deducted?
Employers can cover costs for:
- Tourist and/or treatment services,
- Transportation related to the holiday,
- Benefits for employees and their family members.
If the reimbursement is made up to the limit of an average gross annual gross earnings per employee, no income tax and social security contributions for pensions, health and labor are due.
Settlement limit in 2025
For the year 2025, the average gross wage is RON 8,620, according to Law 10/2025, up from RON 7,567 in 2024 (Law 422/2023).
The deduction benefits from preferential tax treatment only if it does not exceed a monthly limit of 33% of the basic salary, according to OG 16/2022.
Applicable tax rules
- The amounts settled are considered as income for the month in which the statement is approved.
- Tourist services cannot be cumulated with vacation vouchers.
- The benefit must be covered by the employment contract or internal regulations.
Tax treatment for employers
Expenditure on tourist services is deductible up to a limit of 5% of staff salary costs.
Documents required for reimbursement
- Invoice issued in the name of the employee or a family member,
- Proof of payment (bank transfer, receipt, tax receipt),
- Statement of expenses approved by the employer,
- Request for settlement (if required by internal policy),
- Extract from the Internal Rules or Individual Employment Contract.
Monthly limit rules
- The settlement must be made in full in the month of approval.
- If the amount exceeds the monthly limit of 33%, the difference becomes taxable and subject to social security contributions.
Example of calculation
Initial data:
- Gross salary of the employee: 4.500 lei
- Invoice for tourist services: 5,000 lei
- Monthly limit calculation:
- 33% of gross salary: 4,500 × 33% = 1,485 lei
- Tax treatment: 1,485 lei non-taxable, the difference of 3,515 lei taxable and subject to social security contributions.
In the month of approval, the employer declares the amount in Declaration 112:
- 1,485 lei as non-taxable benefit,
- 3 515 lei as earned income subject to tax and social security contributions.
Example calculation
Initial data:
- Gross salary of the employee: 4.500 lei
- Invoice for tourist services: 5,000 lei
- Monthly limit calculation:
- 33% of gross salary: 4,500 × 33% = 1,485 lei
- Tax treatment: 1,485 lei non-taxable, the difference of 3,515 lei taxable and subject to social security contributions.
In the month of approval, the employer declares the amount in Declaration 112:
- 1,485 lei as non-taxable benefit,
- 3 515 lei as earned income subject to tax and social security contributions.