Law no. 239/2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code
Article 25 (4), after point (i), has two new points (i1) and (i2) with the following content:

• “i1) the expenses regarding the operation of the early education units under the administration of the taxpayer or the amounts paid by the taxpayer for the placement of the employees’ children in early education units located in units providing early education services, according to the legislation in force;
• i2) the taxpayers who make expenses with early education deduct from the profit tax due the expenses with early education according to let. i1), but not more than 1,500 lei / month for each child. If the amount exceeds the taxable income due, the difference will be deducted, in order, from the tax payable withheld by the taxpayer for the employees, from the value added tax due or from the excise duty due; “

We bring up to your attention that the text of the law does not require the regulation of granting these amounts by the employment contract / Internal Regulation, but we consider it prudent for the employer to introduce these facilities in an addendum to the Internal Regulation, specifying that these amounts are granted in the conditions of the law and taking into account the financial possibilities of the employer