Declaration 112, the one regarding the obligations to pay social contributions, income tax and nominal record of insured persons, has undergone changes, so employers need to be very careful about what income they need to report.

According to OPANAF order no. 1.994/880/1.181/4.594/2023 for the approval of the model, content, method of submission and management of form 112 “Declaration regarding obligations to pay social contributions, income tax and nominal records of insured persons”,  effective from December 11, 2023 and published in the Official Gazette, Part I no. 1112 and 1112 bis of December 11, 2023, the new structure of the 112 declaration must be taken into account for the reporting of the revenues related to the month of November 2023.

In the new declaration, in addition to the incomes already existing in the previous structure of the declaration, the following incomes will be also reported, on separate basis:

– Taxable income, respectively:

– Additional benefits received by employees based on the mobility clause according to the law, other than those provided in para. (2) lit. k) from the Fiscal Code, taxable, according to art. 76 para. (2) lit. k^1) from the Fiscal Code (note: these are other benefits, in money or in kind granted based on the clause, other than delegation/detachment allowances);

– Non-taxable income, according to art. 76 para. (4) of the Fiscal Code, respectively:

– Gifts in money and/or in kind, including gift vouchers, according to art. 76 para. (4) lit. a) from the Fiscal Code;

– Aid of the nature provided for in art. 76 para. (4) lit. a) from the Fiscal Code.

– Non-taxable income, according to art. 76 para. (4^1) of the Fiscal Code (those that are included in the maximum cap of 33%), respectively:

– Additional benefits received by employees based on the non-taxable mobility clause, according to art. 76 para. (4^1) lit. a) from the Fiscal Code

– The consideration for tourist and/or treatment services, including transport, during the leave period, for own employees and their family members, granted by the employer for own employees or other persons, as provided for in the individual employment contract or in the internal regulations, according to art. 76 para. (4^1) lit. d) from the Fiscal Code.

In addition, the reporting for the construction/agricultural sector and in the food industry, will include both the number of days worked in Romania and the number of days worked outside Romania.

Also as a novelty, in the new declaration, the box “Employees, foreign citizens or stateless persons in special situations, coming from the armed conflict zone in Ukraine” – is checked in the case of the employee who is a foreign citizen or stateless person in special situations, coming from the zone of armed conflict in Ukraine (NOTE: in the application it will be completed with the value YES for those employees who fall under the provision).

Regarding seconded employees, the new structure of the declaration also includes the information regarding the seconded employee’s income payer, information that was previously not included.