As Easter approaches, many companies offer various benefits to their employees, such as bonuses, vouchers, or gifts. However, a common question arises: do employees on parental leave (CCC) also have the right to receive such benefits? This situation raises legal and practical issues regarding the status of employees during this special leave period.
Although employees on parental leave are not actively working, their individual employment contract remains suspended. This has direct implications on extra-salary benefits, including potential Easter gifts provided by the employer. Therefore, it is important to analyze what the law states and how employers can manage this situation.
Easter Gifts for Employees on Parental Leave: Right or Optional Benefit?
According to the Romanian Labor Code, the individual employment contract of an employee on parental leave is suspended during this period. This means that while suspended, the employment relationship does not produce its usual effects, and the employee does not receive salary rights. However, certain extra-salary benefits may still be granted if the employer decides so.
Law No. 227/2015 on the Fiscal Code allows employers to provide cash or in-kind gifts to employees and their minor children for Easter, Christmas, or March 8th. The amounts offered for this purpose, if they do not exceed 300 lei per person, are exempt from social contributions and income tax. However, the regulation refers to “employees,” which raises the issue that individuals on parental leave are not considered active employees since their contract is suspended.
Nevertheless, if the company’s internal regulations or collective labor agreement explicitly allow such benefits for employees on parental leave, the employer may choose to provide Easter gifts. In practice, this depends on each company’s policy and the budget allocated for such benefits.
Practical Aspects and Recommendations for Employers
If an employer wishes to offer Easter gifts to employees on parental leave, several key aspects should be considered:
- Company Policy – It is essential for the internal regulations or collective labor agreement to include a clear provision regarding the granting of benefits to employees with suspended contracts.
- Tax Implications – If the company decides to offer gifts to employees on parental leave, it should ensure that these benefits fall within the 300 lei per person limit to remain tax-exempt.
- Fairness Among Employees – To avoid dissatisfaction, employers are advised to establish clear and transparent rules regarding these benefits so that all employees are treated fairly.
Conclusion
Although the legislation does not require employers to provide Easter gifts to employees on parental leave, this is possible if internal policies allow such benefits. Companies that choose to offer these advantages demonstrate a human resources policy focused on employee support, fostering trust and loyalty within the team.