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 SARS CoV-2
coronavirus, one parent shall be granted free working days for the entire duration of
the suspension.
The conditions for granting free working days are:
- The children are under 12 years of age or under 26 years of age in the case of
children with disabilities and they are enrolled in an educational institution or in a
pre-school preschool facility. - Exception: this regulation also applies to the parent or legal representative of the
severely disabled child who is not attending an educational institution, as well as.
if the activity of the day service is restricted or suspended due to the spread of the
SARS-CoV-2 coronavirus; furthermore, it applies to the parent or legal
representative who cares for, supervises and looks after a severely disabled adult
for whom a monthly allowance has been granted, if he or she receives day services
whose activities have been restricted or suspended due to the spread of the
coronavirus. - The other parent is not entitled to days off.
- The ER does not apply if one of the parents is in one or more of the following
situations:
– is on parental leave
– is the personal guardian of one of the dependent children
– is on unpaid or recreational leave
– the employment relationship has been suspended due to a temporary
interruption of the employer’s activities
– has no taxable income.
Procedure for granting free paid working days
The days off must be granted by the employer upon the parent’s request, by an
application to the employer, together with a declaration of personal responsibility of
the other parent, a birth certificate of the child or the document certifying the status of
the parent, and, if applicable, a copy of the certificate of disability of the child/adult up
to the age of 26.
Aid for days off
The allowance for each day off is 75% of the basic salary corresponding to one working
day, but not more than 75% of the average gross salary. It is subject to taxation and
payment of pension and health insurance contributions and payment of social
insurance contribution for work. The notification and payment of these contributions is
made by the employer.
To pay the contributions for the allowance, the employer applies to the employment
agencies of the district in whose territory he/she works, together with documents
proving that the conditions for granting the allowance have been met. The applications
must be submitted no later than 30 days after payment of the contributions and taxes
related to the aid, and the payment is made within 15 calendar days from the day of
registration of the documents.
Failure by the employer to grant days off to the employee who applied for this right is
punishable by fines between 1,000 and 2,000 lei for each person for whom the
granting of days off was refused without exceeding the cumulative value of 20,000 lei.
II. Grants of 2,500 Lei for companies for the purchase of technical aids
Companies will be granted an aid of 2,500 lei for the purchase of technical equipment
for teleworkers. The amount can be applied for until the end of the year for each
employee who has worked at least 15 days in telework mode during the state of
emergency.
Only new equipment of the following types can be purchased through this aid: laptop
or notebook computer; tablet; smartphone; peripheral devices related to the abovementioned
equipment; devices for connecting the above-mentioned equipment to the
Internet; software licenses for these devices.
To apply for this aid, companies must submit the following documents to the relevant
employment agency:
- Application in accordance with the model in the Regulation
- Declaration on their own responsibility that workers for whom money for equipment
is claimed have worked in telework mode for at least 15 days during the state of
emergency - List of teleworkers for whom equipment money is claimed.
Attention: To receive this aid, the teleworking time arrangement between the
employee and the employer must have been regulated in the employment contract or
an annex to it. The teleworking time of at least 15 days must also have been reported
in the REVISAL database by the company in a state of emergency.
III. DV No. 153 of 03 September 2020: Definition of tax measures to promote
the maintenance/increase of equity
Tax reductions on profit tax, micro-enterprise tax and tax on some specific
activities
As of January 1, 2021, profit taxpayers, micro-enterprises and payers of specific taxes
will receive a tax reduction of 2% if the equity shown in the balance sheet is positive
and amounts to more than half of the subscribed share capital. In addition, additional
tax reductions from 5% to 10% will be granted if the equity capital is increased from
5% to over 25%.
Attention: Taxpayers who are within the regulatory scope of the National Bank of
Romania (BNR) and the Financial Supervisory Authority (ASF) and who must comply
with the accounting rules issued by the BNR and ASF cannot claim the above
mentioned reductions.
The deadline for filing the annual profit tax return D101, the microenterprise income
tax return D100 for the fourth quarter and the specific tax return for the second half of
the year is set at 25 June of the following year. Tax is also payable by this date. Profit
taxpayers with a financial year that differs from the calendar year must submit the profit
tax return by the 25th of the sixth month following the end of the financial year.
Profit tax: change in the basis of calculation of the tax rebate
The tax rebate granted is limited to the profit tax owed after deduction of credited
foreign tax and after deduction of rebates for granted sponsorships and for purchased
cash POS systems.
Tax reductions also for companies with a different fiscal year
Taxpayers with a different fiscal year can now also claim a tax reduction if they pay
profit tax between 26 December 2020 and 25 February 2021, depending on the fiscal
year. The reduction is also granted if a profit taxpayer has paid it in the previous period
and it is offset against the profit tax payment for the current period, in which case
corrected tax returns must be submitted.