Companies who hire personnel by the conclusion of an individual labor contract may grant an individual food allowance under the form of meal tickets, according to Law no.142/1998 regarding the granting of meal tickets.
Starting with 01.12.2016, the maximum value of a meal ticket increases from 9.57 lei to 15 lei.
Attention!
1. The decision regarding the increase of the meal tickets value is
left to the discretion of the employer, according to the revenues and expenses budget.
2. The meal tickets represent wage income, which is due only to income tax, not social contributions.
3. Meal tickets are granted only for the worked days, and not for the days when the employee performs annual leave, the employee is in sick leave or any other paid or unpaid leave, the employee is in delegation or the employee is posted outside the city where is his/her permanent working place and he/she is granted daily allowance for posting or delegation or when the employee is absent from work.
Starting with 2017, people who have a contract of employment will benefit from two additional days of holiday, in addition to the year 2016. These are:
and
Legal holidays on which no work is performed are:
Such provisions shall not apply at work places where activity cannot be interrupted due to the nature of the operating process – should be considered units or work places generically known as “continuous fire”, for example those producing electricity or thermal energy (steam power plans, hydroelectric power plants etc.) or where the activity can not be interrupted (furnaces, foundries) – or due to the nature of the activities performed – concerning a wide range of units and work places, namely those of transport (air, sea, land), telecommunications, health care and social assistance, supplies for the population with gas, electricity, water, heat, food.
If, for justified reasons, the employees perform work during legal holidays, they will be payed for those working hours and they will benefit from corresponding time off during the next 30 days. If the compensation with free time is not possible, they will receive a wage for hours worked in legal holiday, which can not be less than 100%.
Attention! Failure to comply with these provisions is deemed contravention and it is sanctioned with a fine ranging from 5,000 lei to 10,000 lei.
According to Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments, starting with 01.01.2017, the calculation base of the individual health insurance contribution for work performed under the contract of employment, management, administrator or under intellectual property contract, it will cap the following way:
Attention! In 2017 there will be no exceptions to the payment of this contribution for the individuals who derive income from intellectual property rights for which the income tax is withheld at source, so it will be due to including people earning income as those listed below, that in 2016 were exempted from payment:
1. income from salaries or assimilated
2. retirement income
3. income from independent activities
4. revenues from association with a legal person, taxpayer under the Title II or III, for which the provisions of Art. 125 par. (7) – (9) of the Tax Code are applicable
5. income from agriculture, forestry and fishery
6. unemployment benefits
7. maternity allowances
8. social aid under Law no. 416/2001, as amended and supplemented
9. allowances for temporary disability as a result of an accident or an occupational disease.
On Christmas, the employers may grant both employees and minor children of employees gifts in cash and / or in-kind, including gift tickets, without income tax and social contributions, on the condition that the total value of gifts and / or tickets offered for each person individually do not exceed 150 lei, according to Law 227/2015 Fiscal Code.
Attention!
1. This expense represents a social expense and it is stipulated that it’s mandatory that this social expense will fall under the deductibility limit of 5%.
2. Gifts granted on Christmas that exceed 150 lei are taxable in terms of income tax and mandatory social contributions.
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