This notification contains details regarding the modification of the labor legislation, recently published:
I. Completion and amendment of the Labor Code
II. Establishing the minimum salary guaranteed in payment starting with January 2022
III. Establishing the indexed values of tickets for the second semester of 2021
IV. Introductions of days off for the supervision of children settled by the State
V. Introductions of technical unemployment borne by the State
Undeclared work for part-time employment contracts
Starting with October 5th, 2021, by the entry into force of the Emergency Ordinance no. 117/2021, undeclared work in the case of individual part-time employment contracts represents receiving an employee at work exceeding the duration of the working time established in the individual part-time employment contracts, except for the cases of force majeure or for other urgent works intended for prevent the occurrence of accidents or to remove their consequences.
Previously, undeclared work represented receiving at work an employee outside the work schedule established within the individual part-time employment contracts. Basically, a flexibility has been introduced regarding the interval of hours that can be spent by an employee at work as long as the duration of the working time established in the employment contract is not exceeded.
It constitutes a contravention if it was not committed in such conditions as to be considered, according to the law, crimes, receiving at work of one or more employees exceeding the length of working time fixed under individual part-time contracts. Starting with October 20th, 2021, the fine for each identified person is from 10,000 lei to 15,000 lei (previously it was 10,000 lei for each person), without exceeding the cumulative value of 200,000 lei.
Underdeclared work
Underdeclared work represents granting a net salary higher than the one established and reflected in the payroll and in the monthly statement regarding the obligations to pay social contributions, income tax and the nominal records of the insured persons, provided to the tax authorities.
Starting with October 20th, 2021, it constitutes a contravention, if it was not committed in such conditions as to be considered, according to the law, crimes, granting of a net salary higher than the one reflected in the payroll and in the monthly statement, with a fine from 8,000 lei to 10,000 lei for each employee identified in this situation, without exceeding the cumulative value of 100,000 lei.
Overtime
Starting with October 5th, 2021, by the entry into force of the Emergency Ordinance no. 117/2021, the additional work is compensated with paid free hours in the next 90 calendar days after performing it. Under these conditions, the employee benefits from the corresponding salary for the hours worked over the normal working hours. The previous compensation term was 60 calendar days.
The provisions regarding the payment have remained unchanged. If the compensation with paid free hours is not possible within the stipulated term, the additional work will be paid to the employee by adding an increase to the salary corresponding to its duration. The increase for additional work is established by negotiation, within the collective labor contract or, as the case may be, of the individual labor contract, and cannot be less than 75% of the basic salary.
New sanction for not paying salaries
The salary is paid in money at least once a month, on the date established in the individual employment contract, in the applicable collective labor contract or in the internal regulation, as the case may be, according to art. 166 para. (1) of the Labor Code.
Starting with October 20th, 2021, it constitutes a contravention, if it was not committed in such conditions as to be considered, according to the law, crimes, breach by the employer of the salary payment obligation by more than one month from the date of salary payment, established in the individual employment contract, in the applicable collective labor contract or in the internal regulation, as the case may be, with a fine from 5,000 lei to 10,000 lei for each person whose salary was not paid, except in the situation where the employer is under the incidence of Law no. 85/2014 on insolvency prevention and insolvency procedures, with subsequent amendments and completions.
According to Decision 1071/2021 starting with January 1st, 2022, the minimum gross basic salary guaranteed in payment, provided in art. 164 para. (1) of Law no. 53/2003 – The Labor Code, republished, with subsequent amendments and completions, is established in money, without including bonuses and other additions, at the amount of 2,550 lei per month, for a normal work schedule of an average of 167,333 hours per month, representing 15,239 lei/hour.
Starting with January 2022, the minimum salary is one regardless of the level of education and seniority in the field of higher education.
We mention, however, that the minimum gross basic salary guaranteed in payment, without including bonuses and other additions, for a normal work schedule will remain 3,000 lei per month for construction and twice the average gross salary in the case of highly skilled foreign workers .
The maximum nominal value of the value ticket provided by the present law no. 165/2018 is indexed, half-yearly.
Cultural tickets
According to Order no. 1.096/3.453/2021 was established for the second semester of 2021, the value of the amount granted in the form of cultural vouchers is:
or
This nominal value is applied between October 2021 – March 2022.
Previously, according to Order no. 438/2782/2021 the maximum value granted occasionally was a maximum of 320 lei/event.
Nursery tickets
Through Order no. 1.244/901/2021, it was established that for the second semester of 2021, the value of the monthly amount granted in the form of nursery vouchers is 490 lei. This nominal value is applied between October 2021 – March 2022.
Previously, according to Order no. 449/257/2021 in the period April – September 2021, the indexed value of the nursery tickets was 480 lei.
Meal tickets
According to Order no. 1.245/902/2021 was established that for the second semester of 2021 the value of the monthly amount granted in the form of meal vouchers cannot exceed the amount of 20.09 lei. This nominal value is applied between October 2021 – March 2022.
Previously, according to Order no. 450/258/2021 in the period April – September 2021, the indexed value of meal vouchers could not exceed the amount of 20.01 lei.
Emergency Ordinance no. 110/2021 regulates the granting and settlement of paid days off to parents and other categories of persons in the context of the spread of SARS-CoV-2 coronavirus.
Beneficiaries
Days off are granted to one of the parents for the supervision of children up to and including the age of 12, as well as for parents who have dependent children or adults with disabilities included in a form of education, respectively enrolled in a pre-university education unit, including early preschool education, hereinafter referred to as educational units.
Also benefits from the provisions of the emergency ordinance the parent or the legal representative of the child with severe non-school disability, who has opted for the granting of the indemnity provided by art. 42 para. (4) of Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities, only in situations where the activity of the day service is limited or suspended, by disposition/decision of the authority that manages the day service, as a result of the spread of SARS-CoV-2 coronavirus.
Also, one of the parents of children up to 18 years of age, enrolled in educational units, benefits from the provisions of the emergency ordinance, if they are in one or more of the following situations, as long as the other parent does not have time off:
For the purposes of the emergency ordinance, the parent means:
Cannot benefit of days off for supervision of their children
Conditions for granting
Conditions that must be fulfilled cumulatively by the requesting parents are:
Grant duration
It is applied during the alert state and after its termination, but not later than the end of the school year 2021-2022, without including holidays, in case of limitation or suspension of teaching activities that involve the physical presence of children in schools and in pre-school early education units, where they are enrolled.
By limiting or suspending teaching activities that involve the physical presence of children in schools, it is understood reducing the frequency of children’s participation at school courses in educational units and the use of technology and the Internet or other alternative ways of education to perform the activities provided in art. 262 of the National Education Law no. 1/2011, in the epidemiological context determined by the spread of the SARS-CoV-2 coronavirus.
The number of days off is established depending on the period provided by:
Necessary documents submitted by parents
Paid days off are granted at the request of the parent who fulfils the application conditions, submitted to his employer. The days off are granted from the date of submission of the application, but not earlier than the date on which it is decided to limit or suspend the teaching activities.
The written request is accompanied by a declaration on the other parent’s own responsibility, a copy of the child/children’s birth certificate or the document certifying the quality of parent, as well as, as the case may be, the following documents:
The models of the written request and the declaration on one’s own responsibility were established by Order no. 920/2021 which entered into force on October 11th, 2021.
The employer is obliged to grant days off if the employee requests this right based on the provisions of the emergency ordinance.
As an exception, employees from the units of the national energy system, from the operative units from the nuclear sectors, from the units with continuous fire, from the units of social assistance, telecommunications, of public radio and television, from the railway transport network, from the units that ensure the public transport and the sanitation service of the localities, the supply of the population with gas, electricity, heat and water, from the food trade units, financial services, fuel distribution, production and distribution of medicines and sanitary equipment, as well as the personnel from the pharmaceutical units benefit from the provisions of the emergency ordinance only with the consent of the employer.
Attention!
Starting with October 14th, 2021 failure to comply with the provisions constitutes a contravention and the employer is sanctioned with a fine between 1,000 and 2,000 lei for each person for whom the days off are not granted according to the law, without exceeding the cumulative value of 20,000 lei. Contravention identification and the application of the sanctions are carried out by the labor inspectors.
Allowance
The allowance for each day off work is paid by the employer and it represents 75% of the salary for a working day, but not more than the correspondent per day of 75% of the average gross salary used to substantiate the state social insurance budget.
The allowance is subject to the taxation and payment of social insurance contributions under the conditions provided by the Fiscal Code.
By derogation from the provisions of art. 60, 1381 and art. 154 para. (1) letter. r) of Law no. 227/2015, with the subsequent amendments and completions, no fiscal facilities are granted for child supervision allowances.
Settlement of the allowance
For the settlement of the amounts, the employer submits an application to the employment agencies of the county, respectively of the municipality of Bucharest in whose territorial area the employer carry out his work or its branch/place of business as the case may be, accompanied by supporting documents regarding the fulfillment of the settlement conditions of the allowance.
The application and the supporting documents are sent electronically or in letter format to the county employment agencies, respectively to the Bucharest municipality, within maximum 30 days from the date of payment of the contributions and taxes related to the allowance.
The settlement of the amounts paid as allowance is made within a maximum of 30 working days from the date of registration of the supporting documents.
The settlement procedure, the supporting documents and their model can be found in Order 391/2021 which will enter into force on October 15th, 2021.
For the electronic submission of applications and supporting documents may be used models of applications and electronic forms, published on the platform The electronic single point of contact provided in the Government Decision no. 922/2010 regarding the organization and functioning of the electronic single point of contact or on the website aici.gov.ro.
By Emergency Ordinance no. 111/2021, social protection measures were introduced for employees and other professional categories in the context of the prohibition, suspension or limitation of economic activities, determined by the epidemiological situation generated by the spread of the SARS-CoV-2 coronavirus.
Beneficiary
Starting with October 4th, 2021 and until December 31th, 2021, for the period of temporary suspension of the individual employment contract, at the initiative of the employer, according to art. 52 para. (1) letter. c) of the Labor Code, as a result of the effects produced by the SARS-CoV-2 coronavirus, the indemnities from which the employees benefit are set at 75% of the basic salary corresponding to the job occupied and are supported by the unemployment insurance budget, but no more than 75% of the average gross salary provided by the Law on the state social insurance budget for 2021 no. 16/2021.
Beneficiary for these provisions:
and
Allowance
Employees whose individual employment contracts are temporarily suspended, at the initiative of the employer, pursuant to art. 52 para. (1) letter c) of the Labor Code, republished, with subsequent amendments and completions, benefits from an indemnity in the amount of 75% of the basic salary corresponding to the job occupied and is supported from the unemployment insurance budget, but not more than 75% of the earnings average gross salary of 5,380 lei provided by the Law on the state social insurance budget for 2021 no. 16/2021.
For this indemnity is due income tax, state social insurance contribution and social health insurance contribution, but no work insurance contribution is due for the amount of the allowance borne from the unemployment insurance budget.
By derogation from the provisions of art. 60, 1381 and art. 154 para. (1) letter r) of Law no. 227/2015, with subsequent amendments and completions, for the technical unemployment benefits borne from the unemployment insurance budget, no fiscal facilities are granted.
By derogation from the provisions of art. 78 para. (6) and art. 1231 of Law no. 227/2015, with subsequent amendments and completions, natural persons benefiting from the technical unemployment benefits borne by the State, cannot dispose on the destination of an amount representing up to 3.5% of the income tax due related to these allowances, for the support of non-profit entities/cult units, as well as for granting scholarships private, according to the law.
Specific situations of technical unemployment
If the employer’s budget for the payment of staff costs allows, the technical unemployment allowance may be supplemented by the employer.
If an employee has concluded several individual employment contracts from which at least one contract is active during the technical unemployment period and obtains income at the level of the indemnity provided for the technical unemployment, he does not benefit from the technical unemployment indemnity.
If an employee has concluded several individual employment contracts and all are suspended due to the incidence of the spread of SARS-CoV-2 coronavirus, he benefits the technical unemployment allowance related to the individual employment contract with the most advantageous salary rights.
For employees with an individual employment contracts, the employer requests the technical unemployment allowance. If the staff is employed in another way provided by law, they will benefit from the technical unemployment settled for other categories of persons earning income.
If a person qualifies to benefit from both the technical unemployment allowance granted by the employer and the technical unemployment granted to other categories of persons earning income then he will benefit from a single allowance, in the amount of 75% of medium gross salary.
Settlement procedure
In order to grant the amounts necessary for the payment of the indemnity, the employers submits, by e-mail, to the county employment agencies, as well as to the municipality of Bucharest within which they have their registered office, a written request signed and dated by the legal representative accompanied by a declaration on their own responsibility and the list of persons who benefit of this allowance, assumed by the legal representative of the employer, according to the model that will be approved by order of the Minister of Labor and Social Protection within 10 working days from the entry into force of this emergency ordinance.
The documents are submitted in the current month for the payment of the indemnity from the previous month.
The payment from the unemployment insurance budget of the indemnities is made within maximum 15 days from the submission of the documents by the employers.
The payment of the indemnity is made to the employee within maximum 3 working days from the receipt by the employer of the amounts.
Technical unemployment and reduction of working time
In a calendar month, the employers can request for the same period of the month, for different employees, the granting of the technical unemployment indemnity and the settlement of the indemnity for the reduction of the working time regulated in art. 1 para. (7) of the Government Emergency Ordinance no. 132/2020.
During the same calendar month, the employers can benefit for the same employee, for different periods of the month, from the technical unemployment allowance and from the settlement of the allowance for the reduction of the working time regulated in art. 1 para. (7) of the Government Emergency Ordinance no. 132/2020.
Deadline for submission of Declaration 112 and the payment of fees
The term for payment and declaration for fiscal obligations is 25th of the following month in which the payments from the unemployment insurance budget were made.
Contexpert Consulting
Payroll Department
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