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Changes in the healthcare field
The Emergency Ordinance no. 8 of 22 February 2018 concerning the regulation of measures in the healthcare field was published.
Uninsured persons
The persons who do not prove the capacity of insured benefit from medical services within a minimum package of medical services after 3 months from the last payment of the contribution. By exception, for the persons who have had the capacity of employee, the term of 3 months shall be calculated from the date of cessation of the work/employment relationships. The persons insured without the payment of the contribution benefit from medical services, within a minimum package of medical services, for one month from the date when the persons no longer belong to these categories of insured people.
Leaves and health insurance benefits
Minimum insurance period
A derogation has been introduced so that until 1 July 2018 the minimum insurance period for granting the medical leaves and the health insurance benefits is of one month achieved in the last 12 months before the month for which the medical leave is granted. The above provision refers to medical leaves and benefits for temporary work incapacity caused by usual illnesses or by accidents outside work; medical leaves and allowances for the prevention of illnesses and the recovery of work capacity, exclusively for the situations resulted from work accidents or occupational diseases; medical leaves and maternity allowances and medical leaves and allowances for the care of a sick child.
Social security contribution
For the persons who, during the time interval 1 January 2018-30 June 2018 including, are on or take medical leaves for temporary work incapacity caused by usual illnesses or by accidents outside work and medical leaves for the prevention of illnesses and the recovery of work capacity, exclusively for the situations resulted from work accidents or occupational diseases; Starting with the declarative obligations related to January 2018, in case when the application of the share of social security contribution over the health insurance benefits, according to the Tax Code in force results in an amount of the social security contribution higher than the level related to the amount representing 10.5% applied to 35% from Lei 3,13, corresponding to the number of working days from the medical leave, the amount of the social security contribution owed cannot be higher than this level throughout the entire period comprised in the initial medical leave certificates granted any time in the period 1 January 2018-30 June 2018 including, as well as for the entire period comprised in the medical leave certificates granted in the continuation of the initial medical leaves granted any time in the period prior to the date of 1 July 2018. In case of the persons who, during the time interval 1 January 2018-30 September 2018 including are on or take medical maternity leaves, medical leaves for the care of a sick child, medical leaves for maternity risk.
Starting with the declarative obligations related to January 2018, in the event when the application of the share of social security contribution over the health insurance benefits, according to the Tax Code in force, results in an amount of the calculated social security contribution higher than the level related to the amount representing 10.5% applied to 35% from Lei 3,131, corresponding to the number of the working days from the medical leave, the amount of the social security contribution owed cannot be higher than this level throughout the entire period comprised in the initial medical leave certificates granted any time in the period 1 January 2018-30 September 2018 including,as well as throughout the entire period comprised in the medical leave certificates granted in the continuation of the initial medical leaves granted any time in the period prior to the date of 1 October 2018.
For the health insurance benefits related to year 2018 paid before the entry into force of the Emergency Ordinance no. 8 of 22 February 2018 for which the amount of the social security contribution related to these benefits is higher than the level stipulated above, the employer/payer makes its adjustment by submitting the amending declaration and it pays the differences of the benefits to the entitled persons by 31 March 2018. -
VAT transfer accounts
The Order no. 620 of 8 March 2018 on the approval of the List of income accounts of the state budget where amounts are collected from the VAT account opened by the taxable persons registered for VAT purposes under art. 316 of Law no. 227/2015 concerning the Tax Code
The Order approves the List of accounts of income of the state budget where amounts are collected from the VAT account opened by the taxable persons registered for VAT purposes. Following this Order, all the IBAN codes of the accounts of the State Treasuries for VAT payment have been updated. Thus, the persons registered for VAT purposes (irrespective whether they apply the VAT split payment system or not) shall pay their tax liabilities representing VAT using a beneficiary IBAN code which contains the “VAT” structure. The list of the IBAN accounts of each Treasury may be consulted on the page of the National Agency for Tax Administration (ANAF): https://www.anaf.ro/anaf/internet/ANAF/asistenta_contribuabili/persoane_juridice/codurile_iban -
Changes in the labour field
The Decision no. 80 of 1 March 2018 amending and supplementing normative acts in the labour field
Changes are made to Law 76/2002 on the unemployment insurance system and employment stimulation, as follows:
• It is deemed that the persons who obtain income included in the calculation base of the work insurance contribution and which is granted by the employer or the income payer following the cessation of the individual employment contract, of the temporary employment contract, of the work relationship, of the mandate for which they have been appointed or elected, of the management contract or of the mandate contract, except for the salary income or income similar to salaries established based on court decisions remained final and irrevocable/court decisions remained final and enforceable do not obtain income.
• The unemployed persons previously mentioned receive unemployment benefit if they cumulatively fulfill the following conditions:
a) They have a contribution period of minimum 12 months in 24 months prior to the request registration date;
b) They do not obtain income or obtain from authorized activities income lower than the value of the social reference indicator in force;
c) They do not fulfill the retirement conditions;
d) They are registered with the employment agencies in whose territorial area they have their domicile or, by case, the residence if they had their last job or if they obtained income in that locality.
• For the natural persons who are Romanian citizens, citizens of other states or stateless persons, for the period in which they have the domicile or residence in Romania and who obtain in Romania income from salaries or similar to salaries from employers in the states which do not fall under the European legislation applicable in the social security field, as well as under the agreements concerning the social security systems to which Romania is party, the certification of the contribution periods following the date of 1 March 2002 shall be made based on the information contained in the monthly declarations 112 which are provided to the employment agencies in electronic form from the IT system of the Ministry of Public Finance. -
Changes related to the statutory maternity pay and the guaranteed minimum income
The Emergency Ordinance no. 15 of 7 March 2018 amending and supplementing normative acts
The Ordinance brings changes to two normative acts following the effects generated by previous modifications.
Changes made to the Government Emergency Ordinance 111/2010 concerning the leave and the monthly statutory maternity pay:
• During the period in which he/she benefits from the statutory maternity pay, the entitled person shall have the capacity of insured in the health insurance system without payment of the health insurance contribution;
• This period constitutes the period similar to the contribution period in order to establish the health insurance benefits based on the value of the statutory maternity pay.
Changes made to Law 416/2001 on the guaranteed minimum income:
• The single person receives social benefits, as well as the persons who are part of the families receiving social benefits have the capacity of insured in the health insurance system without the payment of the health insurance contribution. -
Change in the structure of the Classification of occupations in Romania
The Decision no.92 of 7 March 2018 amending the Government Decision 1352/2010 on the approval of the structure of the Classification of occupations in Romania – basic group level, according to the Standard international classification of occupations – ISCO 08
The decision brings changes to the structure of the Classification of occupations in Romania (COR), renaming group 9 from “Unskilled workers” into “Basic occupations”. -
Transmission of cash register data and collection forms
The Order no. 627 of 8 March 2018 on the approval of the procedure for the transmission of the data set forth in art. 3 paragraph (1) letter a) or art. 3 paragraph (2) letters a), b) or c), by case, namely those set forth in art.3 paragraph (1) letters b) and c) of Annex no. 11 to the Methodological norms for the application of the Government Emergency Ordinance 28/1999 concerning the obligation of the economic operators to use electronic tax cash registers approved by the National Agency for Tax Administration by Government Decision 479/2003.
The Order approves the procedure for the transmission of the data collected from the electronic tax cash registers (AMEF) to the National Agency for Tax Administration.
According to this procedure, the XML files, the register file and the other information used in the exchange of information with the national IT system for supervision and monitoring of fiscal data of the National Agency for Tax Administration, signed using the digital certificate of the electronic tax cash register are exported from the electronic tax cash register to an external storage medium.
They are subsequently validated and attached to a smart PDF file made available through the portal of the National Agency for Tax Administration, a file which will be signed with a qualified digital certificate and it is communicated to the tax body by remote transmission electronic means. The files are sent by remote transmission electronic means until the latest 20th of the month following the month when the electronic tax cash registers have been used for the generation of any of the data mentioned above.
If there are unused electronic tax cash registers, the users must inform the tax body by completing and sending the “Declaration concerning the unused electronic tax cash registers”, form which is filled in based on the assistance programme on the portal of the National Agency for Tax Administration and it is sent by remote transmission electronic means by the latest 20th of the month following the reporting month. -
Approval of forms used in the debt collection field
The Order no. 673 of 15 March 2018 amending and supplementing the orders of the president of the National Agency for Tax Administration concerning the approval of form templates used in the debt collection field
The Order supplements the Order 63/2017 concerning the approval of form templates used in the debt collection field, as well as for the amendment of the Order of the president of the National Agency for Tax Administration no. 3454/2016 for the approval of the enforcement procedure in case of debtors who must receive certain, liquid and exigible amounts from public authorities or institutions. Thus, the following forms are approved together with the instructions of use:
• Decision for the cancellation of the fiscal administrative act;
• Taxation decision concerning the tax liabilities established following their takeover from the deregistered taxpayers;
• Request related to the option for the notification concerning the way in which the payment of the tax liabilities has been made. -
Approval of indirect methods for income determination
The Order no. 675 of 15 March 2018 concerning the approval of the indirect methods for income determination and of the procedure for their application
The Order approves the indirect methods for income determination used by the tax body upon verification of the personal fiscal situation, as well as their utilization procedure:
• The fund source and utilization method;
• The cash flow method;
• The net patrimony method. -
Approval of procedures for the cancellation of tax liabilities
The Order no. 883 of 26 March 2018 for approval of the procedures for the cancellation of tax liabilities subject to the provisions of Law no. 29/2018 on the cancellation of tax liabilities
The Order approves a series of procedures for the cancellation of tax liabilities introduced by Law 29/2018, this has introduced the amnesty of two categories of natural persons.
This Order regulates the procedures for the implementation of these amnesties and for issuance of the decisions for the cancellation of tax liabilities.
Any presented information is general and is not meant to address the specific conditions of a particular individual or legal person. Although we try to provide accurate and up-to-date information, there is no warranty that such information is accurate at the time of its receipt or that it continues to be accurate. No action should be taken based on this information without relevant professional assistance following a careful examination of the circumstances that are typical of a particular state of affairs.