Through Law No. 201/2025, published in the Official Gazette on November 28, 2025, significant changes were introduced to the nursery voucher system, creating an exception to the rule that value tickets are issued exclusively in electronic format.
Who may receive direct payment
Direct payment may be made to:
- nurseries;
- early childhood education units;
- authorized childminders, under Law No. 167/2014.
Unauthorized childminders are excluded.
If electronic issuance is not possible, employers may pay the cash equivalent directly to the nursery or related entity.
Voucher value
The maximum value is RON 710 per month per child, which:
- is exempt from social security contributions;
- is subject to a 10% income tax.
This value applies starting October 2025 and also for February–March 2026.
Beneficiaries
Nursery vouchers are granted:
- monthly;
- upon request;
- to employees who do not receive childcare leave and allowance.
They can only be used to pay nursery fees.
Exclusions
Nursery vouchers cannot be granted to:
- professional foster carers;
- persons hosting children under emergency placement.
Compatibility with other benefits
Nursery vouchers are compatible with:
- the state child allowance;
- the reintegration incentive.
Mandatory voucher elements
Each voucher must display:
- issuer’s details;
- validity period;
- usage restriction;
employee’s identification data.