New legislation established for daily allowance! Regarding Law no. 72/2022 for the cancellation of some fiscal obligations and for the modification of some normative acts, effective April 3, 2022, and published in the Official Gazette, Part I no. 315 of March 31, 2022, starting with the income obtained in May 2022, a new ceiling is introduced for the amounts that are considered tax-exempt income from wages and social contributions.

We will present below the main provisions of this normative act:

Starting with the income obtained in May 2022, the amounts that are considered tax-exempt income from wages and social contributions, which may be granted as delegation, secondment allowances, including transnational secondment allowances, or additional benefits received under mobility clause as well as any other amounts of the same nature, other than those granted to cover transport and accommodation expenses, received by employees, according to the relevant legislation, during the activity in another place, in Romania or abroad, are limited to these ceilings:

– in Romania, 2.5 times the legal level established for the indemnity, by Government decision, for the staff of public authorities and institutions, within the limit of 3 basic salaries corresponding to the occupied job;

– abroad, 2.5 times the legal level established for daily allowance, by Government decision, for Romanian personnel sent abroad for the performance of temporary missions, within the limit of 3 basic salaries corresponding to the job held.

The ceiling for the value of 3 basic salaries corresponding to the job is calculated by relating the 3 salaries to the number of working days in that month, and the result is multiplied by the number of days in the period of delegation / secondment / activity in another place, within the country or abroad.

In the case of directors established under the articles of association or the management / mandate contract, by the directors who carry out their activity on the basis of the mandate contract according to the law, by the members of the board of directors of the companies managed in dual system and of the supervisory board. as well as by managers, based on the management contract provided by law, the ceilings are set the same except that the limit of 3 salaries exists in case of employees is replaced by a limit of 3 remunerations provided by the legal relationship (management/ administration contract etc).