LEGISLATIVE AMENDMENTS APPLICABLE AS OF 2021 (IN PARTICULAR LAW 296/2020 AND EMERGENCY ORDINANCE) 226/2020 1. VAT 1. The upper limit for being able to apply actual taxation increases from 2,250,000 lei to 4,500,000 lei. 2. Apartment sales: the upper value limit for the sale of apartments to individuals subject to the reduced tax rate (5%) more…
Newsletter no. 14/2020
I. EMERGENCY ORDINANCE (EO) NO. 192/5.11.2020: TELEWORKING BECOMES AN EMPLOYER OBLIGATION Previously, there was a recommendation that employers require employees to work from home, but this was not mandatory. The EO 192/20 now imposes the obligation to telework or work from home on all economically active persons, regardless of the number of employees they employ. more…
Newsletter no. 13/2020
I. LEGISLATIVE CHANGES – EMERGENCY ORDINANCE No. 181/2020 1. No interest or late payment penalties for outstanding tax liabilities No interest or late payment surcharges will be calculated and levied for tax liabilities due from 21 March 2020 and not paid by 25 December 2020 inclusive. At the same time, the same period applies to more…
Newsletter no. 12/2020
I. Law no. 193/2020: new options for the payment of the disability compensation charge Authorities and public institutions, legal entities, public or private persons employing at least 50 employees are obliged to employ people with disabilities in a percentage of at least 4% of the total number of employees. The new law now provides that more…
Newsletter no. 11/2020
I. EMERGENCY REGULATION (ER) No 147 of 26 August 2020: one parent is granted free working days In the event of a restriction or suspension of teaching activities involving the physical presence of children in educational and pre-school institutions based on the results of the epidemiological investigation as a result of the spread of the more…
Newsletter no. 10/2020
LEGISLATIVE CHANGES – EMERGENCY ORDINANCE (EO) 132/2020 I. State allowances for reduced working time Employers who reduce employees’ working times receive a state allowance amounting to 75% of the difference between the gross base salary stipulated in the employment contract and the gross base salary calculated on the basis of the hours effectively worked. Conditions more…
Newsletter no. 9/2020
I. LEGAL AMENDMENTS MADE BY EMERGENCY ORDINANCE NO. 92/2020 Financial support measures for employees from 1 June 2020 For employees who have been in technical unemployment supported by 75% government support or whose employment contracts have been suspended during the state of alert or emergency because work has been temporarily interrupted or reduced and who more…
Newsletter no. 8/2020
I. LEGISLATIVE AMENDMENTS BY EMERGENCY REGULATION No. 70/2020 (valid from 15.05.20) The period for granting technical unemployment and paid days off to parents is extended The subvention of the remuneration for technical unemployment was extended until 31 May. After this date, the subsidy will only be continued for economic sectors in which the restrictions are more…
Newsletter no. 7/2020
LEGAL AMENDMENTS MADE BY IMPLEMENTING REGULATION NO. 48/2020 OF 16.04.2020 We have summarised for you the most important legal changes brought about by the entry into force of the regulation 48/2020: I. Changes to the fiscal procedural guidelines Execution proceedings, including through reminders or by auction, are suspended In our Newsletter No. 5, we informed more…
Newsletter no. 6/2020
I. Technical unemployment: simplification of the implementation and regulation of the procedure for granting state aid – (Emergency Ordinance No 32/2020, valid from 30.03.2020) In the last newsletter we informed that during the State of Emergency, in case of temporary suspension of the individual employment contract on the initiative of the employer (technical unemployment) in more…