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The Romanian Law no. 73/2022 regarding the amendment and supplement of the Government Emergency Ordinance no. 158/2005 on leave and social health indemnity benefits in Romania
- For the children for whom the quarantine or isolation measure was ordered in Romania under the conditions of the Romanian Law no. 136/2020, the insured persons, for whom the quarantine or isolation measure is not provided, have the right to leave and get indemnity for the supervision and care of the child up to 18 years old.
- The indemnity provided is granted on the basis of the medical leave certificate issued by the attending physician or by the family doctor who recorded and monitored these persons, for a period established according to the evolution of the disease and the period of monitoring in Romania.
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The Romanian Law no. 72/2022 for the annulment/cancelation of some fiscal obligations and for the amendment of some normative acts in Romania
- The differences on main/accessory fiscal obligations established by the Romanian tax body through a tax decision issued and communicated to the taxpayer in Romania, as a result of the subsequent qualification by the Romanian fiscal body of the amounts representing indemnity or any other amounts of the same nature, received during the delegation, detachment or activity on the territory of another country, by employees/workers of the Romanian employers who carried out activity on the territory of another country, related to the fiscal periods between July 1, 2015 and the date of entry into force of this law (April 3, 2022) and unpaid, are annulled in Romania.
- If, prior to the entry into force of this law, the Romanian competent tax authority issued, but did not communicate the tax decision in Romania by which it established obligations of the nature of those previously provided, it no longer communicates the tax decision in Romania, and the tax obligations are deduct from the analytical evidence on the payer, based on a deduction recorder in Romania.
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The Romanian Law no. 227/2015 on the Fiscal Code is amended and thus we mention:
- The delegation/detachment/transnational detachment indemnity, additional benefits received by employees in Romania under a mobility clause, as well as any other amounts of the same nature, received by the employees according to the relevant legislation in Romania, during the activity in another town, in the country or abroad, for work purposes, within the limit of the established non-taxable limit, as well as those received to cover the costs of transport and accommodation, are not taxable income in Romania.
- These incomes are not included in the monthly calculation basis of social insurance contributions in Romania.