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.
Exception: If the special nature of the activity makes such an organization of work
impossible, employers with more than 50 employees must organize work programs in
such a way that the personnel is divided into groups that begin and end their work with
at least one hour’s interval.
- If an employee works exclusively from home, without working even one day per
month at the company headquarters, an employment contract for work from home
must be concluded and reported in the database of the labor authority REVISAL.
- Employer and employee may agree in writing that the employee will use the
teleworker’s own resources to perform work from home, specifying the terms of
- More details regarding the concrete implementation of work from home or telework
can be found in a guide published by the employment authority.
- If the employee must go to the workplace, according to Resolution No. 84 of
13.11.2020 of the Sibiu County Emergency Situations Committee, a declaration of
personal responsibility, the service card or a certificate issued by the employer is
II. LAW NO. 239/2020: EXPENSES FOR EARLY CHILD EDUCATION
DEDUCTIBLE WITH REGARD TO THE DETERMINATION OF PROFIT TAX
Law no. 239/2020 brings the following tax relief:
- A tax credit of up to 1500 lei/month for each child is granted when determining the
taxable profit for expenses for crèches and kindergartens. This applies regardless
of whether the crèches/kindergartens are managed by the taxpayer himself or
whether he pays for the accommodation of his employees’ children.
- When calculating the annual net income from self-employment, expenses for the
organization and implementation of vocational and technical training, dual preuniversity
and university education are now deductible.
- Amounts paid by employers for the early childhood education of their employees’
children are not included in taxable income.
III. LAW NO. 248/2020: FOR THE SALE OF APARTMENTS OF UP TO 120 m²
LIVING AREA AND EUR 140,000 VALUE TO PRIVATE PERSONS, THE
REDUCED VAT OF 5% MAY BE APPLIED
Based on Law no. 248/2020, the reduced VAT rate of 5% may now be applied to the
sale of apartments that are habitable at the time of sale, with a living area of less than
120 sqm and a net sales value of up to 140,000 EUR when sold to private individuals.
So far this has only been the case for apartments with a net sales value of up to
The law comes into force on 1 January 2021.