As of April 16, Emergency Ordinance No. 48/2020 has come into effect, which provides additional details regarding certain financial and tax facilities during the state of emergency. The following provisions, detailed below, apply to benefits granted from the unemployment insurance budget or the state budget starting in April 2020.
Thus, individuals who benefited from income tax exemptions according to Article 60 of the Tax Code (e.g., individuals with severe or pronounced disabilities, individuals earning income from salaries and similar income as a result of engaging in computer programming activities, individuals earning income from salaries and similar income due to research and development and innovation activities, individuals earning income from salaries and similar income in the construction sector—these last also benefiting from other tax facilities granted under Articles 138¹ and 154 paragraph (1) letter r) of the Tax Code, etc.) during the state of emergency declared by decree will NOT benefit from the facilities for the following allowances:
– Technical unemployment benefit;
– Allowance for granting days off to parents for child supervision.
The category of non-taxable income, in the sense of income tax and which is not included in the monthly calculation base for social insurance contributions, also includes in-kind benefits granted to individuals earning income from salaries and similar income as a result of occupying positions considered by the employer/payer to be essential for carrying out activities and who are in preventive isolation at the workplace or in specially designated areas where outside individuals do not have access, for a period established by the employer/payer, in the event of a state of siege or emergency, according to the law.
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