The daily per diem for delegation and detachment for the employees who travel for business in the country was increased by Order of the Ministry of Finance no. 60/2015, published in the Official Gazette.

The per diem value for state employees increased by 4 lei to 17 lei per day. The order 60/2015 is effective from January 27, 2015, the same date on which it entered into force.

Also, the amount of accommodation which can be compensated for employees who are not accommodated in accommodations when are in delegation is increased to 45 euro/night.

The increase of the legal per diem 2015 has impact in the private sector

The delegation and detachment allowance for state employee is a benchmark for calculating taxable per diem for private companies. The fees paid for per diem are defined by tax regulations in force and depend on the amount of the allowance.

The per diem for delegation and detachment in another city for work, at home and abroad, whose value exceeds 2.5 times the legal limit for employees of public institutions:

• is subject to income tax (16%);
• is included in the monthly calculation base of the social contributions, regardless of the entity paying.

If the amounts granted as per diem allowance limit of 2.5 times during the delegation and posting in the case of employees of public institutions:

• do not pay tax, not included in wage income;
• not included in the calculation basis of compulsory social contributions.

The maximum value for a non-taxable per diem for employees in the private sector is, since January 27, 2015, 42.5 lei / day (ie 2.5 x 17 lei – Daily per diem for state employees). The amounts that exceed these values are subject to tax on wage income and mandatory social insurance.

See also Smart Update – Labor Code 2015. Legal Per Diem 2015

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