One of important topics in Romanian fiscal legislation is related to the meal tickets.Taxation is changed according to Emergency Ordinance no. 58/2010 and related applicable norms issued within Decision no. 791/2010, starting 1st of July 2010:
Meal tickets represent one of the most used benefits offered within salary package, due to the fact that the employer is not obligated to pay any other tax on this value and is considered as deductible expense.
The new change is affecting the netto salary of each beneficiary, the related income tax is withheld from employee’s part.
From employer’s point of view the only issue is represented by the modification for payroll calculation within SW.
Employers are using as benefit for employees gift vouchers, holiday tickets and nursery tickets as well. All categories were included in the taxable income starting 1st of July, once with the new legislative change.