EMERGENCY ORDINANCE no 130/2021 brings the following legislative changes:
- Amount deductible for gifts in cash or kind, including gift vouchers, offered to employees and their minor children on Easter and Christmas. The gifts provided for employees on March 8th or granted for the benefit of minor children on June 1st have been increased from Lei 150 to Lei 300.
- Gift vouchers can only be granted to employees. Giving gift vouchers to other categories of beneficiaries represents a contravention;
- As of February 1st, 2022, the vouchers are issued exclusively electronically.
- As of March 1st, 2022, non-payment of taxes and contributions withheld, having more than 60 days since the due date established by the law, shall be punishable by fine or by 1 to 5 years in prison;
- The minimum gross basic salary is 2,550 lei. Moreover, The minimum gross wage payable may be applied to an employee for a maximum of 24 months as of the individual employment agreement signing date. After the expiry of the 24 months, the basic salary shall be increased;
- The average gross salary in 2022 is 6,095 lei.
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.