In the Official Gazette no. 1269 of 21.12.2020 was published the Law no. 296 of December 18, 2020 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code provision.
According to the law, employers can offer up to RON 400 per month to employees working in telework system. The amount is granted without an obligation to present supporting documents and accordingly to the number of days in the month in which the employees carry out teleworking activity.
The amount is not subject to income tax, according to the Fiscal Code, nor to social contributions.
Also, the value of the expenses incurred by the employer with performing medical tests to diagnose COVID-19 infection, on its initiative, for individuals who earn income from salaries and assimilated to salaries, is not subject to income tax and social contributions.