· Facilities for nursery or kindergarten are suspended in 2022:
The 1,500 lei facility for the nursery or kindergarten is still suspended (for the whole year 2022).
During the suspension period, in case of expenses for the operation of the nurseries / kindergartens under the administration of the taxpayers, the continuation of the applicable fiscal regime is established and during the suspension period regulated by the Government Emergency Ordinance no. 19/2021, respectively of social expenses deductible when calculating the fiscal result, within the limit of 5% applied on the value of the expenses with the salaries of the staff, according to Law no. 53/2003 – Labor Code.
It is extended until January 1, 2023 the date of entry into force of Law no. 154/2021 for the amendment and completion of the Government Ordinance no. 105/1999 on granting rights to persons persecuted by the regimes established in Romania starting from September 6, 1940 until March 6, 1945 for ethnic reasons.
- The fine point remains capped at 145 lei in 2022.
- Law no. 195/2020 on the status of railway staff enters into force in 2023 (extended).
- The law on minimum inclusion income will be applied from September 1, 2023.
- Special pensions for mayors will be suspended until January 1, 2023.
- Re-incrimination of tax evasion:
According to OUG 130/2021, the deed of withholding and non-payment is re-incriminated, respectively the deed of collection and non-payment is incriminated, or, as the case may be, of non-withholding or non-collection, within 60 days from the due date provided by law, of taxes and / or withholding contributions.
Thus, in order to ensure the predictability of the incrimination norm, the categories of taxes and contributions subject to the withholding or collection regime and the payment or transfer were expressly provided, specifying the normative act and the articles that regulate them.
We mention that the limits of the punishment provided are imprisonment from 1 year to 5 years.
The measure will apply on March 1, 2022.
Tickets will be issued only on an electronic basis:
Valuable tickets (holiday vouchers, social vouchers for educational support and social vouchers for hot meals) will be issued exclusively electronically.
Basically, the provisions regarding the issuance of securities on paper are repealed.
We specify that the securities on paper, issued until January 31, 2022, remain valid until the expiration of the validity date written on them.
According to the legal regulations, starting with February 1, 2022, the authorizations to operate as units issuing securities on paper lose their validity, and these units will remain responsible both to the units that accept securities and to the employers with whom they have concluded contracts, thus ensuring the observance of all the obligations deriving from the concluded contracts in the case of paper securities on the expiration date.
· e-Invoice also for products with high fiscal risk:
OUG 130/2021 provides for the establishment of urgent measures to strengthen the capacity to track and collect amounts due to the state budget for deliveries of products with high fiscal risk, by sending invoices in the RO e-Invoice system, by derogation from the provisions of Government Emergency Ordinance no.120 / 2021.
Thus, the suppliers can, between April 1 and June 30, 2022, send the invoices issued in the national system regarding the electronic invoice RO e-Invoice, regardless of whether or not the recipients are registered in the Register RO e-Invoice.
The suppliers are obliged, starting with July 1, 2022, to send the invoices issued in the national system regarding the electronic invoice RO e-Invoice, regardless of whether or not the recipients are registered in the Register RO e-Invoice.
The ANAF order must be issued within 30 days from the publication of the ordinance in the Official Gazette.
- Public sector salaries are frozen at the current level, with two exceptions:
– Salaries for teaching staff, auxiliary teaching staff, management teaching staff and educational guidance and control staff. Thus, starting with January 1, 2022, the basic salaries are increased by 1/4 of the difference between the basic salary provided by the Framework Law no. 153/2017, with subsequent amendments and completions for the year 2022 and those of December 2021.
– For the personnel occupying the functions provided in annex no. II “Occupational family of budgetary functions” Health and social assistance “, starting with January 1, 2022, the basic salaries are increased by 1/4 of the difference between the basic salary for 2022 and the one from December 2021.
· Maintaining, in 2022, the amount of bonuses, allowances, compensations, bonuses and other elements of the salary system that are part, according to the law, of the gross monthly salary at most at the level of the amount granted for December 2021, insofar as the staff holds the same position and carries out their activity under the same conditions.
- Maintaining, in 2022, the amount of the food allowance at the level established for 2021.
- The extra work of public servants will be compensated only with appropriate free time:
Exceptions are the military personnel, the police, the penitentiary police and the civilian personnel from the public institutions of defense, public order and national security that carry out activity on the days of weekly rest, of legal holidays. For them, the rights provided by the legislation in force in June 2017 are granted, thus ensuring a continuation of the measures adopted in this regard starting with 2014.
These rights are to be granted within the limit of 3% of the sum of function balances / function salaries, grade balances / salaries of the professional grade held, graduations and order balances / order salaries, at the level of chief credit officer.
In the case of penitentiary police, the limit of 3% is established at the level of the centralized budget of the National Administration of Penitentiaries.
As an exception, during the state of alert established by Government decisions, the specialized personnel within the public health directorates may benefit from the payment of overtime.
· Minimum wage for 24 months:
The minimum gross basic salary in the country guaranteed in payment can be applied for an employee for a maximum period of 24 months from the moment of concluding the individual employment contract.
After the expiration of the respective period, during which the employee will be qualified or not, he will be employed with a basic salary higher than the minimum gross basic salary in the country guaranteed in payment.
The above provisions also apply to the employee with the minimum gross basic salary in the country guaranteed in payment, who has already concluded an individual employment contract with a duration of over 24 months.
– OUG no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the modification and completion of some normative acts.