Increased meal tickets and nursery tickets value
Orders of the Labor Ministry no. 882/2013 and no. 883/2013, published in Official Gazette no. 276 dated May 16,2013
Starting with May, the new value of a meal ticket is 9,35 lei, and the monthly amount to be granted as nursery tickets is 420 lei.
According to art. 3, para. (2) of Law no. 142/1998 on granting meal tickets and art. 31 of Methodological Norms of the Law approved by Government nr. 5/1999, as amended, the value of a meal ticket can be indexed quarterly with consumer price index, registered to food goods, published by National Institute of Statistics.
Also, the computation of indexed nominal value of a nursery ticket is based on Methodological Norms for the application of Law no. 193/2006, for providing gift tickets and nursery tickets, as amended, taking into account the evolution of monthly total consumer price index.
The new values for meal tickets and nursery tickets, in force since May, are applied for first semester 2013.
Changes applied to the contribution for accidents at work and occupational diseases
Government Decision no. 225/2013 for the amendment of Methodological Norms for computing the contribution for accidents at work and occupational diseases, published in Official Gazette no. 275 of 16.05.2013
Starting 01.06.2013, the contribution for accidents at work and occupational diseases is changing.
According to Law no. 346/2002 on insurance against accidents at work and occupational diseases republished, contributions are established based on rates and risk classes. In accordance with art. 82 of Law 346/2002, the rate of risk is determined for each sector based on the risk of accidents and occupational diseases in the sector. Within the risk rates the differentiation on categories of activities is made by risk classes.
Therefore, based on the Methodological Norms for computing the contribution of insurance for accidents at work and occupational diseases, amended by Government Decision no. 225/2013, are established new values for the risk rates, and the determination of the risk classes changes.
The legislative act makes changes on reference indices, their impact is:
- The four reference indices based on which the risk classes are determined and that further reports to a number of 1000 employees, will no longer represent the frequency of accidents, illness, or the employees working in special and unusual working conditions, but the number of cases actually declared for each type of case, respectively the annual average number of employees working in special and unusual working conditions.
- The above leads to changes in risk classes, which are influenced by the frequency indices and the data of years 2009, 2010 and 2011, unlike the old provisions taking into account year 2005.
- The change of risk classes, leads to the change of grid for setting the risk rates, therefore employers will have to check the new rate applied from 01.06.2013, based on their registered activity type.
New percents, with effect from 01.06.2013, determined according to the National Classification of Economic Activities (CAEN code), which can be found in Annex no. 2 from GD no. 225/2013, will be applied to the computation of taxes due for the payment of salaries for the month of June 2013.