Emergency Ordinance no. 181/2020 on some fiscal-budgetary measures, for the amendment and completion of some normative acts, as well as for the extension of some terms.
Article 20 specifies the following:
“Law no. 227/2015 on the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 688 of September 10, 2015, Law no. 227/2015 on the Fiscal Code, as later amended and expanded, shall be supplemented as follows:
- In Article 68, a new paragraph 42 is inserted after paragraph 41, with the following content:
(42) Expenditure is equivalent to the value of medical tests for diagnosing COVID-19 infection performed for the taxpayer, in order to detect and prevent the spread of SARS-CoV-2 coronavirus, to ensure the activity, individually or in a form of association, during the establishment state of emergency or alert, in accordance with the law. “
2. In Article 76 (4), after point (u), a new point (v) is inserted, with the following content:
v) the value of the expenses incurred by the employer / payer with the performance of medical tests for diagnosing COVID-19 infection, on his initiative, for individuals who earn income from salaries and assimilated to salaries, in order to detect and prevent the spread of SARS-CoV-2 coronavirus, to ensure the performance of the activity in conditions of safety and health at work, during the establishment of the state of emergency or alert, according to the law. “
3. In Article 142 is inserted the following point (v)
v) the value of the expenses incurred by the employer / payer with the performance of medical tests for diagnosing COVID-19 infection, on his initiative, for individuals who earn income from salaries and assimilated to salaries, in order to detect and prevent the spread of SARS-CoV-2 coronavirus, to ensure the performance of the activity in conditions of safety and health at work, during the establishment of the state of emergency or alert, according to the law. “
Specifically, amounts for the epidemiological testing in order to prevent the spread of diseases which endanger the health of employees and public health, granted to employees or collaborators who realize incomes assimilated to the salaries from the relationship with the company, are exempted from tax and social contributions.
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