On 04.10.2021 it was published in the Official Gazette no. 945 Emergency Ordinance no. 110 of October 2, 2021 on granting days off to parents and other categories of persons in the context of the spread of the SARS-CoV-2 coronavirus.
According to this ordinance, in case of limitation or suspension of teaching activities, which involve the physical presence of children in schools and early childhood education units, where they are enrolled, are granted to one of the parents paid days off for supervision of children and parents who have dependent children or adults with a disability in a form of education, respectively enrolled in a pre-university education unit, including early preschool education.
The provisions of this ordinance apply during the alert state and after its termination, but not later than the completion of the courses of the school year 2021-2022, without including the holidays.
The measure applies to parents who cumulatively meet the following conditions:
– have children up to 12 years old inclusive, as well as for parents who have dependent children or adults with disabilities included in a form of education, respectively enrolled in a pre-university education units, including early pre-school education;
– the other parent does not benefit, in turn, from days off;
– the occupied workplace does not allow work at home or telework;
– have children with severe non-school disabilities, only in situations where the activity of the day service is limited or suspended by order / decision of the authority in charge of the day service, as a result of the spread of the SARS-CoV-2 coronavirus.
One of the parents of children up to the age of 18 enrolled in educational units also benefits from the provisions of this ordinance, if they are in one or more of the following situations, provided that the other parent does not benefit in turn from free days:
– belongs to a risk group, respectively those diagnosed with severe chronic respiratory diseases, cardiovascular diseases, severe obesity, type I diabetes, inflammatory diseases, immune / autoimmune diseases, rare diseases, hereditary metabolic diseases, disabilities, immunosuppressive treatment or other chronic conditions;
– belongs to a risk group, respectively is diagnosed with diseases associated with moderate or severe immunosuppression, has undergone a transplant, has oncological conditions in immunosuppressive treatment, primary or acquired immunodeficiencies or follows other types of immunosuppressive treatments;
– lives with a person diagnosed with conditions associated with moderate or severe immunosuppression, has undergone a transplant, has oncological conditions in immunosuppressive therapy, primary or acquired immunodeficiencies or is undergoing other types of immunosuppressive treatments.
The measure does NOT apply if one of the parents is in one or more of the following situations:
– is on leave for raising a child up to 2 years old, respectively 3 years old, in the case of a disabled child;
– is the personal assistant of one of the dependent children;
– is on vacation / unpaid leave;
– has a suspended employment relationship for technical unemployment;
– does not realize incomes from salaries and assimilated to salaries, incomes from independent activities, incomes from intellectual property rights, incomes from agricultural activities, forestry and fish farming, subject to income tax.
For the granting of days off, the parent will submit to the employer an application accompanied by the declaration on his / her own responsibility of the other parent, a copy of the birth certificate (s) of the child / children, as well as, if applicable, a copy of the employment certificate. in the degree of disability of the child or adult up to 26 years of age and a certificate issued by the family doctor / specialist for children up to 18 years of age, who suffers from the diseases mentioned above, and a copy of the decision of the management of the educational unit / institution, as the case may be.
The declaration on the other parent’s own responsibility will contain elements showing that he did not request days off at his place of work, that he does not have a suspended employment contract and is not in one of the situations provided above, for which the measure does not applies.
The model requests / declarations will be published soon and we will return with information in this regard.
The allowance for each day off is paid by the employer and is in the amount of 75% of the basic salary corresponding to a working day, but not more than the daily correspondent of 75% of the average gross salary used to substantiate the state social insurance budget. (not more than 4,035 lei).
The indemnity is subject to taxation and payment of social insurance contributions (CAS, CASS and CAM). Employers can only request the settlement of amounts representing the net allowance, actually collected by the parent.
Taxes and social insurance contributions related to the allowance are borne by the employer.
For these indemnities, no other fiscal facilities will be granted and it will not be possible to dispose on the destination of an amount representing up to 3.5% of the income tax due related to the respective indemnities, for the support of non-profit entities / cult units, as well as for granting of private scholarships.
The employer’s refusal to grant days off constitutes a contravention and is sanctioned with a fine between 1,000 and 2,000 lei for each person for whom he refuses to grant days off, without exceeding the cumulative value of 20,000 lei.