The Methodological Norms on vacation vouchers, published in the Official Gazette, determine the maximum value of the vouchers provided to employees both in the private and in the public sector. The Government Decision 614/2015 on amending and supplementing the Government Decision 215/2009 approving the Methodological Norms on granting vacation vouchers was published in the Official Gazette on August 6, 2015.

The regulation establishes the limit that can be used in vacation vouchers only in the Romanian tourism to a maximum of six gross minimum salary. The value ticket units issued authorizing the Ministry of Finance, the vacation vouchers can be granted only to persons employed with individual labor contract.

 

The employers can give employees vouchers (value tickets) for them to only use in the tourist structures in Romania. These vouchers can be:

• on paper;
• electronic.

The employers, next to the unions or the beneficiary representatives, establish rules for granting:

• The number of the beneficiaries from the unit that can receive vacation vouchers and the amounts to be granted to beneficiaries in the form of vouchers, taking into account the employers' own financial possibilities;
• The categories of beneficiaries who receive vacation vouchers;
• The type of support on which the vouchers are issued, electronic and / or paper.

In case of private sector employees, the nominal amounts for covering the vacation vouchers will be included in the incomes and expenditures budget approved, in the separate expenses called "Vacation vouchers".

The Vacation Vouchers: Content, Limit Values and Validity

According to the law, the purchase orders for vouchers are transmitted to the issuing units and contain information as:

• The firstname and the lastname of the beneficiaries;
• The personal numeric code;
• The number of the holiday vouchers per beneficiary, for those on paper;
• The nominal value of the vacation voucher, in case of the ones that are on paper and the total nominal value of electronic ones, granted to each beneficiary.

The maximum limit of six minimum gross salaries is established by GEO no. 8/2009, updated. At a minimum gross salary of 1,050 lei in July 2015, the maximum value for vacation vouchers is 6,300 lei.

The vacation voucher, on paper or electronic, is valid for one year from the date of issue, without understanding that this is the validity of the electronic media, under Article 7 (2) of GD 614/2015.

 

If the employee does not use the vacation vouchers issued on paper within one year set by law, it is obliged to return them to the employer. In case of the electronic ones, the unit that issued the vouchers will refund the nominal values to the employer.

The vacation vouchers are entirely sustained by the employer, and the related amounts are deductible for profit tax.

The rules for granting vacation vouchers will be included in the internal regulations or in the collective labor agreement and will be communicated to the employees. At the same time, the employer is obliged, under Article 10 of the Norms, to organize their own records of vouchers, according to the models in the annex, depending on the media type (paper or electronic).

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