27 January 2015. Within the Official Gazette, Part I, no. 68 of 27 January 2015 was published the Order of the Ministry of Finance no. 60/2015 for updating the amount of daily allowance of delegation and detachment, also the amount representing reimbursement of expenses for accommodation of personnel, in certain conditions.
Delegation – applicability
According to OMF.60/2015, Art.1, starting January 27, 2015 the minimum amount of daily allowance for delegation and detachment in Romania increased to 17 Lei.
Under present applicable tax regulations, the allowance granted to employees inside the country and abroad, for work related activities is exempt from income tax and social contribution, in the limit of 2.5 times the legal level. Following the amendment of OMF. 60/2015 untaxed maximum limit, increased from 32.5 Lei to 42.5 Lei.
Keep in mind!Amounts that exceed maximum above, are considered salary earnings therefore mandatory to be included on the payroll. These amounts are subject to income tax also employee and employer social contributions.
Accommodation of personnel
The second aspect refers to the compensation of accommodation of personnel in delegation that does not accommodate in the terms established by law.
Keep in mind! In case the personnel who is delegated does not accommodate is the below conditions, the cost of accommodation shall be compensated by the employee, by paying a sum corresponding to each night. This amount has now been increased from 30 Lei up to 45 Lei.
The reimbursement of accommodation shall be granted to the person delegated in a town situated at a distance of 50 km from the town in which the person has a permanent place of work and cannot return home at the end of the workday.
The settlement of accommodation costs is based on documentary evidence, in case of tourist accommodation structures, for a room with single bed or, where the unit has no such room for a room with two beds, whose classification is within three stars or flowers. If the accommodation was made into a tourist reception of the 3-star superior comfort, is settled only 50% of the accommodation fee charged.