Thus, since 1 January 2016, the quota up to 2%, representing the limit to which are deductible from the income tax the expenditure on gifts in money and in kind included in the category of social spending , will increase to 5%, consequently increasing the amount an employer can deduct.

In the category of social expenditure, besides gifts are also included:

a) funeral aid, aid for serious and incurable diseases, aid for birth delivery, hearing aid, aid for losses in the households, helping children in schools and orphanages;

b) the services of travel and / or treatment, including transportation, provided by the employer to their employees and their family members, and the contribution to the intervention funds of professional associations of miners;

c) other social expenditure incurred under the collective bargaining agreement or internal regulation.

According to Article 76, paragraph (4) a) the new Fiscal Code, gifts, including gift vouchers provided by employers to their employees, and those offered for the benefit of their minor children at Easter, June 1st, Christmas and similar holidays of other religions, and gifts, including gift vouchers, granted to female employees on the occasion of March 8 are not taxable, to the extent that their value for each person, with every occasion of the above mentioned, does not exceeds 150 lei.