For the implementation of Law no. 19/2020 regarding granting free days to parents for the supervision of children, in the situation of temporary closure of the educational units, was published, in the Official Gazette no. 230/2020, the Government Decision no. 217/2020.
At the same time, in the Official Gazette no. 231/2020, was published the Government Emergency Ordinance no. 30/2020 for the modification and completion of some normative acts, as well as for the establishment of measures in the field of social protection in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus, the ordinance that modifies and completes the Law no. 19/2020.
Who can benefit from free days for child supervision?
According to the provisions of Law no. 19/2020, the employees can benefit from free days for the supervision of the children, if they fulfil the following conditions cumulatively:
- They have children up to 12-years old, enrolled in school or children with disabilities up to 18-years old, enrolled in school;
- Their job does not allow work from home or teleworking.
According to GD no. 217/2020, in case of suspension of courses or temporary closure of the educational units, according to Law no. 19/2020 and Decree no. 195/2020 regarding the establishment of the state of emergency on the territory of Romania, are established as paid free days for one of the parents the working days until the end of the decreed emergency situation, except for the working days during the school holidays.
By parent it is understood, according to GEO no. 30/2020:
- The natural parent, according to the Civil Code;
- Adopter;
- The person who has the child/children in foster care for adoption;
- The person who has guardianship or fosters children;
- The designated person, according to the provisions of Law no. 272/2004;
- The parent or legal representative of the adult person with a disability enrolled in an educational establishment.
According to GEO no. 30/2020, also the following categories will benefit from paid free days for the supervision of children:
- The parent or legal representative of the child with a serious disability not enrolled in school, who has opted for the allowance under the conditions of Law no. 448/2006 republished, only in the conditions in which the activity of the day service is suspended due to unfavourable weather conditions or other extreme situations decreed by the competent authorities with attributions in the field.
- The parent or legal representative who in care, supervision and maintenance of the adult person who has a certificate of the disability degree or a certificate of the disability degree with a personal assistant for which he/she has opted for the allowance under the conditions of Law no. 448/2006, republished, only if he/she benefits from day services, whose activity was suspended as a result of adverse weather conditions or other extreme situations decreed by the competent authorities with attributions in the field.
Who can’t benefit from free days for child supervision?
The person/parent who is in the following situations does not benefit from free days for the supervision of children:
- Is on leave to raise the child up to 2 years, respectively 3 years, in the case of the disabled child;
- Opted for leave without pay as a result of the other parent’s request for a period of at least one month from the total period of childcare leave;
- Is on leave for the care of the child with disabilities up to the age of 7 years;
- Is the personal assistant of one of the dependent children;
- Is on vacation leave or leave without pay;
- Has the labour relations suspended due to temporary interruption of activity of the employer or his/her spouse is in this situation, according to the Labour Code republished;
- The other parent does not make income from wages and assimilated to wages, income from independent activities, income from intellectual property rights, income from agricultural activities, forestry and fish farming, subject to income tax.
What is the procedure for granting free days?
Free days are granted at the request of one of the parents, deposited at the employer of the person who will supervise the child during the period when the competent authorities decide to close the educational units;
The request must be accompanied by an affidavit on the other parent’s own responsibility, stating that he/she did not request at his/her place of work free days that would suit him/her according to Law no. 19/2020, respectively that is not in vacation leave or leave without payment or in another situation provided by law.
This condition does not apply to the single person in the single-parent family, respectively the granting of the right will be made only on the basis of request.
The application must also be accompanied by a copy of the birth certificate/certificates of the child/children.
The employees from the following units can also benefit from free days, but only with the agreement of the employer:
- The national energy system, from the operating units from the nuclear sectors;
- Units with continuous fire;
- The sanitary and social assistance units;
- Telecommunications, public radio and television;
- Railways;
- Units that provide the public transport and the sanitation of the localities;
- The supply of the population with gas, electricity, heat and water;
- Food trade;
- Production and distribution of medicines and sanitary equipment;
- Fuel distribution;
- The personnel of the pharmaceutical units.
The employers in these fields of activity grant the free days under the conditions of the present law, only after the options provided by the legal regulations in force for carrying out the activity are exhausted and with the obligation to ensure the continuity of the activity, respectively through individual work programs, shift work, work at home and teleworking.
What is the amount of the allowance for free days?
The allowance for each free day is 75% of the basic salary corresponding to a working day, but not more than 75% of the national gross average wage.
The allowance is subject to taxation and payment of social insurance contributions under the conditions provided by the Fiscal Code.
According to Law no. 19/2020, the compensation paid by the employer will be borne by the guarantee fund for the payment of the salary claims.
How can employers settle the amounts paid as allowances?
The employers may request reimbursement only for the amounts representing the net allowance actually received by the parent, as stipulated in GEO no. 30/2020.
Regarding the taxes and social insurance contributions related to the allowance, according to the GEO 30/2020, these are supported from the employer’s budget, under the conditions provided by the Fiscal Code.
Considering the provisions of the GD no. 217/2020, for the settlement of the amounts, the employer must submit to the agencies for the employment of the county, respectively of the municipality of Bucharest, in whose territorial area the employer or its branch/working point is, as the case may be, the following documents:
- A request, dated and signed by the legal representative, which will contain the following elements:
- Employer identification data, including e-mail address
- The bank account
- The name of the legal representative of the employer
- The total amount requested
- The number of employees for whom the amount was requested
- The list of employees who have benefited from the free days, as well as the allowance granted during this period
- Copies of payroll files which establish the indemnity granted
- The affidavit on the own responsibility of the legal representative of the employer, attesting that the list provided with the employees who have benefited from free days contains the persons who fulfil the conditions regulated by Law no. 19/2020 (the model of the declaration is to be approved by order of the president of the National Agency for Employment, which is published in the Official Gazette of Romania, Part I)
- Proof of payment of contributions and taxes for the month in which the allowance was paid.
The documents are transmitted by electronic mail to the address communicated by the employment agencies of the county, respectively of the municipality of Bucharest, within no more than 30 days from the date of the payment of the contributions and taxes related to the compensation.
The employment agencies of the county, respectively of the municipality of Bucharest, have the obligation that, within 24 hours from the receipt of the documents, to communicate the registration number of the request to the employer.
In case the documents cannot be transmitted by electronic mail, they will be transmitted by any other means of communication.
The settlement of the amounts paid by way of allowance is made within 60 calendar days from the date of registration of the documents.
The provisions of Law no. 19/2020 apply to all employees from the public and private sectors.
In the Official Gazette no. 209/2020 was published the Law no. 19/2020 regarding granting free days to the parents for children supervision, in the situation of temporary closure of the educational units.
Thus, in the situation of temporary closure of the educational establishments where they are enrolled, due to adverse weather conditions or other extreme situations so decreed by the competent authorities with responsibilities in the field, free days are given to one of the parents for the supervision of children.
Employees can benefit of free days, if they fulfil the following conditions cumulatively:
- they have children up to 12-years old, enrolled in school or children with disabilities up to 18-years old, enrolled in school;
- their job does not allow work from home or teleworking.
Under these conditions, parents have the right to paid free days, for as long as the competent authorities decide to close the respective educational units.
Of these rights also benefits the single person in the single-parent family, respectively the legal representative of the child, as well as the person designated, according to the law, to exercise the rights and fulfil the parental obligations towards the child.
Free days are granted at the request of one of the parents, submitted to the employer of the person who will supervise the child during the period in which educational units are closed.
The request must be accompanied by a declaration on the other parent’s own responsibility, stating that he/she did not request, at his/her place of work, free days that would suit the parent according to this law.
This condition does not apply to the single person in the single-parent family, respectively the granting of the right will be made only by request.
Due to the specificity of some areas of activity, can benefit from free days, but only with the agreement of the employer, also the employees from different units:
- the national energy system, the operating units from the nuclear sectors;
- units with continuous fire;
- the sanitary and social assistance units;
- telecommunications, public radio and television;
- railways;
- units that provide the public transport and the sanitation of the localities;
- the supply of the population with gas, electricity, heat and water.
The provisions of Law no. 19/2020 apply to all employees from the public and private sectors.
The allowance for each free day is 75% of the salary corresponding to a working day, but no more than the daily correspondent of 75% of the national gross average wage (e.g. 75% of RON 5429/month representing the average gross salary; thus the ceiling = RON 4072/month, this being the maximum monthly gross salary that can be paid to a parent who stays at home according to this law).
The actual number of paid days that can be granted will be determined by the Government, by decision.
The allowance paid by the employer will be borne by the guarantee fund for the payment of salary claims, only during the period when the competent authorities decide to close the educational units, the effective way of applying will be established by a Government decision.
The option of employees transfer to a new employer for business purpose (“An employee can be transferred for business purpose, usually in another unit of the same branch, for its proper functioning, or on request, under law provisions” – part . II, chap. I., art. 69 of the Labor Code of Romania from 25.11.1972) is not possible because these provisions were repealed by the occurrence of the new Labor Code Law no. 53/2003.
Thus, under the new provisions, taking over of employees could be possible in the event of a transfer of the company, unit, or parts of it, according to the head. V, art. 173 of the Labor Code republished (Law no. 53/2003).
Given the head. V, art. 173, para. (2) in conjunction with the head. II, art. 5, para. (1) of Law no. 67/2006 on the protection of the employees in the event of transfer of the company, unit, or parts of it, all rights and obligations of the transferor (the person which ceases to be the employer) arising from individual employment contracts and collective agreements, existing at the date of transfer, will be entirely transferred to the transferee (the person who becomes the employer).
The transfer may not be grounds for individual or collective dismissal of employees by the transferor or the transferee, as provided in art. 173, para. (3) of Law no. 53/2003 and art. 7 of Law no. 67/2006.
Following the assignment/merger occurs by default a collective transfer of employees. Therefore, employees’ rights and obligations arising from existing employment contracts are fully transferred to the transferee.
In case of collective transfer, individual employment contracts still produce their effects, these being taken over by the new employer. Collective transfer involves a change into employment contract regarding the employer and eventually the working place. This change occurs at the date of transfer of the company, unit or parts of it, as expressly provided by law, and does not represent the manifestation of the will of the parties (employer – employee).
Employment contracts do not cease, but will be transferred to the transferee who becomes the new employer under the merger/assignment agreement concluded between the two companies which must also contain provisions relating to the transferred employees.
In this respect, has to be issued a Collective decision of transfer, which contains as appendix the list with the transferred employees and contractual terms in force at the date of transfer, decision which shall be communicated to employees and became part of the employment contract.
Prior to the transfer date, both the transferor and transferee are obliged to inform in writing the employees’ representatives or, if they are not set up or designated, their own employees, at least with 30 days before the date of transfer regarding:
a) the date or proposed date of the transfer;
b) reasons for the transfer;
c) the legal, economic and social implications of the transfer for the employees;
d) the measures envisaged in relation to employees;
e) conditions of work and employment.
According to art. 174 of the Labor Code republished, the transferor and transferee are obliged to inform and consult, prior to the transfer, the union or, if applicable, employees’ representatives about the legal implications, economic and social impact on employees, resulting in the transfer of ownership.
Based on art. 9 of Law no. 67/2006 transferee shall comply with the provisions of the applicable collective labor contract on the transfer date, until the date of termination or expiry.
By agreement between the transferee and the employees’ representatives, the terms of the collective labor agreement available at the time of transfer can be renegotiated, but not earlier than one year from the date of transfer.
According to Directive 2001/23/EC, in conjunction with art. 8 of Law no. 67/2006 in case the transfer involves a substantial change in working conditions to the detriment of the employee, the employer is responsible for termination of the individual employment contract.
Thus, if the contract is terminated, the employer is held liable only to the extent in which the employee’s injury.
If termination occurs by employee’s request, through resignation, without damaging his rights/conditions of employment, then the employer is not held liable for termination of employment.
Should be considered that, collective transfer of employees has to be highlighted in the General register of employees, taking into account that employees will perform work for a new employer.
In this regard, can be noted that, in the Government Decision no. 500/2011 concerning general register of employees there are no clarifications regarding the modality of data recording and employer’s obligations in case of a collective transfer of employees.
As mentioned, employment contracts do not cease, but by law they are transferred to the new employer.
Because GD no. 500/2011 doesn’t contain specific provisions regarding recording of transferred employees into Revisal and transmitting the data to the Territorial Labor Inspectorate through the web portal ReGES, employers are once again in the position to interpret and act on their own, so as to eliminate the risk of being sanctioned by the competent bodies of control.
In this regard, to help employers, the solution in order to highlight the transfer into Revisal and therefore to avoid the potential fines applied by labor inspectors is detailed through a practical example, which can be found below.
Considering that between two companies occurs a business transfer by assignment, respectively between SC “X” SRL (transferor) and SC “Y” SRL (transferee), and this is causing a collective transfer of employees that will take place on 01.10.2013.
Transferor – steps to be taken:
In Revisal application has to be selected the module Contracte (Contracts) and then choose option Încetare (Termination).
On “Temei încetare” (Termination basis) select “Alt Temei” (alte temeiuri de încetare / other grounds for termination), and then in field “Explicație” (Explanation) to complete as following: Transferred to SC “Y” SRL in accordance with art. 173 of Law no. 53/2003 – Labor Code republished (based on the assignment agreement concluded between the companies).
In the section “Dată încetare” (Termination date) will be filled the date on which the transfer takes place, in this case 01.10.2013.
Reporting period, in this case, will be treated as the termination of an employment contract, therefore SC “X” SRL will have to make the entries in Revisal at the date of knowledge by employees of the event or the latest on 01.10 .2013.
Transferee – steps to be taken:
In this case, SC “Y” SRL must access into Revisal application the module Salariați (Employees) in order to input employee’s data, and after that to fill in the contractual dates in force at the transfer date. All data are taken from the existing contract which has been transferred to the new employer (including the number and date of the contract), except the date of employment. Here in the section „Dată începere activitate” (Employment date) will be filled the date on which the transfer takes place, in this case 01.10.2013.
It is important to note that, although legally, SC “Y” SRL should take and record transferred contracts with the same number and data that have been concluded by SC “X” SRL, however from technical point of view, Revisal application allows the registration of an employment contract, as long as the information in the field “Număr contract” (Contract number) and related data (set in the field “Dată contract” (Contract data)) it has not been allocated to that employer (e.g. if SC “Y” SRL already has into Revisal database a contract with no. 12/01.01.2010, then recording another contract with the same data, namely no. 12 dated 01.01.2010, it is not possible, the application displaying a message like “Contractul cu numărul 12 există deja în baza de date” (Contract number 12 is already in the database)).
In this case, given that software application doesn’t allow to input in the field “Număr contract” (Contract number) a number that has already been allocated, an option should be to fill in the number as following: instead of 12 is assigned the number 12bis.
In the field “Alte detalii” (Other details) should be filled: Employed by transfer from SC “X” SRL in accordance with art. 173 of Law no. 53/2003 – Labor Code republished (based on collective decision of transfer), and into the field “Data la care produce efecte” (Effective date) will be filled the date on which the transfer takes place, in this case 01.10.2013.
Reporting period, in this case, will be treated as hiring of a new employee, therefore SC “Y” SRL will have to make the entries in Revisal no later than the working day preceding the date of transfer, respectively latest on 30.09.2013.
It should be noted that although employment contracts do not cease, this is the only solution to highlight into Revisal the transfer of employees to a new employer.
Currently, Revisal application version 5.0.8.033 has no function to make recordings in this particular case from labor relations field.