Fiscal measures for individuals

Legislation News no. 36/19.05.2020: 

Fiscal measures and deferrals 

The Unique Tax Return — G.E.O. 69/2020
The deadline for submitting the Unique tax return for incomes realized in 2019 and the deadline for paying the due income tax and social contributions have been extended until June 30, 2020.
The taxpayers can benefit from 5% discounts on the Unique Tax Return for the incomes realized in 2019, if:
— they pay the income tax, the social security contribution, and the healthcare contribution by June 30, 2020.
— they submit the Unique Tax Return by electronic means, and they pay the due income tax and social contributions by June 30, 2020.
The discounts are determined by the taxpayer and have to be included in the Unique Tax Return.
The taxpayers who have already submitted the Unique Tax Return for 2019 can benefit from the discount by submitting a rectifying tax return by June 30, 2020.
Discounts — G.E.O. 69/2020
From 2021, a discount of up to 10% can be granted to taxpayers who must submit the Unique Tax Return, for:
— payment of annual income tax;
— payment of social security contribution;
— payment of the healthcare contribution.
The level of gratification, the payment terms, and the eligibility criteria will be established through the annual state budget law.
Employee Incentives — G.E.O. 69/2020
The bonuses granted by employers during the state of emergency to employees who carry out activities that involve direct contact with citizens and are at risk of infection with the novel coronavirus, will be exempted from the payment of social contributions. The employer will decide upon the granting of these incentives, which will apply to the amounts granted until June 30, 2020.
Furlough —G.E.O. 70/2020
Furlough allowances granted according to art. XI and art. XV of G.D. no. 30/2020 will be granted up to May 31st, 2020, with the possibility of extension after this date for those domains where restrictions will be maintained.
The suspension period according to art. 52 line (1) let. c) of Labor Code is considered assimilated to the unemployment calculation period. The amounts granted during this period will be taken into consideration for establishing the minimum calculation period of 12 months from the last 24 months prior to the date of submitting the unemployment indemnity request (for the individuals who terminated their employment and request such indemnity).
Days Off for Child care — G.E.O. 70/2020
The number of days off granted to parents for the supervision of children are established prior to the end of School Year 2019-2020. During this period, parents will continue to benefit from the rights established by Law 19/2020 and with respecting the legal conditions as detailed by G.D. 217/2020.
Work schedule shifts — G.D. 24/2020
One of the measures to prevent and control the risk of infection with the novel coronavirus during the state of alert refers to the obligation of employers to organize the business activity so that the work is performed from the employees' home; where the specifics of the activity does not allow it, other measures should be taken, such as creating shifts in the work schedule

This measure applies to organizations that have more than 50 employees, and it involves setting up individual work shifts with one hour gaps between arrival and departures, across a 3-hours interval; this measure is to be implemented without the employees' consent.

The individual work schedule and its daily distribution will be established through an addendum to the employment agreement.

*This info represents a brief presentation of the most recent legal developments and is not to be treated as consultancy. RSM Romania is not responsible for the use of this information without prior advice.