The value of meal and nursery tickets for the first half of 2014 was established by two acts published in the Official Gazette of 16 May:
- Order of the Ministry of Labor no. 698/2014 for the establishment of indexed nominal value of a meal ticket for the first half of 2014
- Order of the Ministry of Labor no. 699/2014 on the establishment of indexed monthly amount granted as nursery tickets for the first half of 2014.
The two orders established similar values as now on meal and nursery tickets.
- The value of a meal ticket remains, for the first half of 2014, of 9.35 lei, the same as in 2013, according to the Ministry of Labor Order no. 698/2014.
- The value of a nursery ticket for the first semester of 2014 is 430 lei, according to the Ministry of Labor Order no. 699/2014.
Who can receive nursery tickets
The nursery tickets, introduced in Romania in 2006, may be granted for parents of children aged 0-3 years, if they do not receive leave and parental indemnity. The employer monthly grants nursery tickets of 430 lei, according to the Law no. 193/2006, as a fringe benefit.
The amounts of nursery tickets are paid entirely by the employer. He has fiscal facilities, as specified in the Tax Code:
- The nursery tickets represent social costs, deductible up to an amount determined by applying a rate of up to 2% of the annual wage bill made under Article 48, paragraph 39 of the Implementing Rules of the Tax Code.
- The employer and the employee are exempt from paying salary contributions for nursery tickets in the limit imposed by law, for the employee is applied only the income tax of 16%, according to article 296, paragraph 15, letter o).
When the employer decides to grant the nursery tickets, the employees who have children and who request such tickets must submit several documents:
- The solicitation for nursery tickets;
- The proof issued by the nursery where the child is enrolled;
- The affidavit that the other parent does not receive nursery tickets;
- The affidavit that the other parent does not receive parental leave and allowance;
- The family book or a copy of the birth certificate of the child;
- Other documents required by the employer, as appropriate, according to internal rules.
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