1. Changes regarding the payment of the Disability Fund:

Law no. 193/2020, published in the Official Gazette no. 767 of 21 August 2020 amends art.78 paragraph (3) of Law no.448 / 2006, gives employers the opportunity to choose one of the following options, regarding the payment of the disability fund, to the state:

  • to pay monthly to the state budget an amount representing the minimum gross basic salary guaranteed in payment multiplied by the number of positions, excluding the number of disabled people,
  • to pay monthly to the state budget an amount representing the equivalent of at least 50% of the minimum gross basic salary, guaranteed in payment multiplied by the number of positions that do not include people with disabilities, and for the difference, to purchase, based on partnership contracts, products or services carried out through the own activity of the disabled persons employed in authorized protected units.
  1. Granting parental leave in case of closing schools:

Emergency Ordinance no. 147 of August 27, 2020, published in the Official Gazette no. 790 of August 28, 2020 stipulates that days off are granted to one of the parents for the supervision of children, in case of limitation or suspension of teaching activities that involve the actual presence of children in schools and preschools, where they are enrolled.

By limiting or suspending teaching activities that involve the actual presence of children is meant reducing the frequency of children’s participation in school classes and the use of technology and the internet or other alternative ways of education to perform the activities provided in art. 262 of the National Education Law no. 1/2011, with subsequent amendments and completions

  • One of the parents has the right to paid days off for the entire period in which it is decided to limit or suspend teaching activities that involve the actual presence of children in schools and pre-schools education units.
  • The allowance for each day off granted under the respective ordinance is paid from the personnel expenses found from the employer’s income and expenses budget and is in the amount of 75% of the basic salary corresponding to a working day, but not more than 75% of the national gross average wage, used to substantiate the state social insurance budget.
  • For the indemnities to be granted by the state, the employer submits an application to the District Employment Agency, respectively of the municipality of Bucharest in whose territorial area the employer or its branch / working point carries out its activity, as the case may be, and documents regarding the fulfillment of the grant conditions of the indemnity.
  1. Regulations regarding the temporary reduction of the employees’ activity

Emergency Ordinance no. 132 of August 7, 2020, published in the Official Gazette no. 720 of August 10, 2020 regulates the temporary reduction of the activity, as follows:

  • Employers have the possibility to reduce the working time of employees by up to 50% of that set out in the individual employment contract, with the information and consultation of the trade union, representative of the employees or employees, as the case may be, prior to communication of the employer’s decision.
  • The reduction of working time is established by the employer’s decision, for a period of at least 5 consecutive working days, the employer having the obligation to establish the work schedule for the entire month.
  • The employer’s decision on the reduction of working time, the work schedule, its distribution by days and the related salary rights shall be communicated to the employee at least 5 days before the effective application of the measure and shall be registered in the general register of employees no later than the day before effective day.

During the reduction of working time employees affected by the measure shall receive an allowance of 75% of the difference between the gross basic salary from the individual employment contract and the gross basic salary corresponding to the hours actually worked due to the reduction of the working hours, as a aditional amount in order to complete the salary right, calculated in efective worked time.

The allowance is supported by the employer and is paid on the date of payment of the salary according to the contract,  following to be settled from the unemployment insurance budget after the fulfillment by the employer of the declaratory and payment obligations related to the income from salaries.

If the employer does not recover the amounts from the unemployment insurance found, he does not have the right to recover it from the employee.

Cumulative conditions for reducing working time:

  •  the measure affects at least 10% of the number of employees of the unit;
  • the reduction of the activity is justified by a decrease of the turnover in the month prior to the application of the reduction, or in the month before that by at least 10% compared to the similar month of the previous year;
  • during the application of the measure, the employees affected by this measure will not perform additional work at the same employer;
  • the granting of bonuses, as well as other additions to the basic salary for the employer’s management structure is made after the end of the period of application of the measure.
  1. 2500 lei settlement for the purchase of equipment necessary in the telework situation

Emergency Ordinance no. 132 of August 7, 2020, published in the Official Gazette no. 720 of August 10, 2020 stipulates that for the development of telework activity, employers are granted, once, for each teleworker a financial support of 2,500 lei in order to purchase packages of goods and technological services necessary for the activity of telework.

The amount is granted, in the order of submission of applications, until December 31, 2020, from the unemployment insurance budget, through ANOFM, within the funds allocated for this purpose, to employers, for employees who worked in telework during the state of emergency for the at least 15 working days.

Within 30 days from the granting of the amount, the employer has the obligation to send ANOFM supporting documents regarding the acquisition of the categories of goods established by the order of the Minister of Labor and Social Protection.

In case of non-compliance with the obligation to send supporting documents regarding the acquisition of categories of goods established by order of the Minister of Labor and Social Protection, the employer refunds the full amount, within 30 days from the deadline of submition of the documents.

In order to benefit from this amount, there must exist, during the state of emergency, telework contracts concluded and submitted in revisal, to prove the accomplishment of the telework activity.

Our team of professional is available for any clarifications or additional details required in your analysis. The above information represents just a summary of aspects we consider relevant in the recently published legislation. This is not exhaustive disclosure of information and it is not intended to be used as advice on any particular matter. We invite all readers to contact us for further clarification of any specific issue. Argus Audit team and its associates disclaim liability in any action taken by a third party in reliance exclusively on summarized information presented in our publications.