Government Emergency Ordinance No. 32/2020 introduces amendments to the existing legislation regarding the granting of days off to parents for supervising children in preschool educational institutions.

Thus, the new legislative provisions also regulate the status of preschool educational units during the state of emergency. Similar to educational institutions, their activities are suspended for the duration of the state of emergency instituted by Decree No. 195/2020 concerning the establishment of a state of emergency throughout Romania.

Parents whose children are enrolled in the preschool educational institutions mentioned in the previous paragraph benefit from the same rights provided by Law No. 19/2020. Therefore, the amount of the allowance for paid days off is 75% of the base salary corresponding to a working day, but no more than the equivalent of 75% of the average gross salary in the economy (i.e., 5,429 lei) on a daily basis.

Additionally, Order No. 346/2020 approves the model of the self-declaration provided for in Article 3 paragraph (1) letter c) of Government Decision No. 217/2020 for implementing the provisions of Law No. 19/2020 regarding the granting of days off to parents for supervising their children during the temporary closure of educational institutions.

This is, in fact, the self-declaration of the legal representative of the employer, certifying that the list of employees who benefited from the days off, as well as the allowance granted during this period, includes employees who met the conditions stipulated by Law No. 19/2020. These conditions have been detailed in the following SMART UPDATE.

What Documents Must Employers Submit for Reimbursement of Allowances from the Guarantee Fund for Salary Claims?

For the reimbursement of the net value of the allowance, employers will submit a request to the county employment agencies and the municipality of Bucharest, accompanied by the following documents:

1. A list of employees who benefited from the days off, as well as the allowance granted during this period.
2. A copy of the monthly payroll records, confirming the payment of the allowance.
3. A self-declaration from the legal representative of the employer certifying that the aforementioned list includes employees who met the conditions set by Law No. 19/2020.
4. Proof of payment of taxes and contributions for the month for which the allowance was paid.

The amounts for the payment of the allowance will be reimbursed from this fund only during the period when the competent authorities decide to close the respective educational institutions.

Only the net value of the allowance paid by the employer (actually received by the parent) will be reimbursed from the Guarantee Fund for Salary Claims, thus income tax and related social contributions are borne by the employer.

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For complete information on this topic, download Smart Update April No. 2, 2020, and share it with your colleagues.