Parents may qualify for paid days off if schools are moving online, according to Emergency Ordinance no. 110/2021 on granting paid days off to parents and other categories of persons in the context of the spread of SARS-CoV-2 coronavirus, in force since October 4. 

We inform you of the main changes contained in this normative act:

One of the parents of minor children up to 12 years old (inclusive) enrolled in a pre-university or early education unit may have paid days off, during the suspension of teaching activity that involves physical presence in the school.

The allowance for each day off is in the amount of 75% of the basic salary corresponding to a working day without exceeding 75% of the average gross salary.

The indemnity is in the gross amount and is subject to income tax, compulsory social insurance (CAS and CASS), including the insurance contribution for work.

If the parents carry out their activity in those areas for which the Fiscal Code has provided fiscal facilities (constructions, computer programs, research-development, etc.), the fiscal facilities for this indemnity are not granted.

The allowance is granted during the state of alert and after its termination until the end of the courses of the school year 2021-2022 without being able to be granted during the school holidays.

In order to be eligible for the allowance, the following conditions must be met:

• The child is up to 12 years old enrolled in an educational unit or the child / adult is disabled up to 26 years old enrolled in an educational unit;
• The other parent does not benefit from days off;
• The busy job does not allow work at home or telework.

Regarding the procedure for payment and settlement of amounts, the normative act stipulates that the employee submits to the employer an application accompanied by the declaration of the other parent that he does not benefit from days off and, as the case may be, documents attesting to a person with a disability. .

Paid days off are granted at the request of the parent who meets the conditions provided by the normative act, submitted to his employer. The days off are granted from the date of submission of the application, but not earlier than the date on which it is decided to limit or suspend the teaching activities. The application form is provided in Annex 1 of this Smart Update (in Romanian language).

The above application shall be accompanied by a declaration on the other parent’s own responsibility, a copy of the child’s birth certificate (s) or the document certifying the status of parent, as well as, where applicable, the following documents:

a) copy of the certificate of inclusion in the degree of disability of the child or adult up to 26 years of age;
b) copy of the certificate issued by the family doctor / specialist doctor, for the situation provided in art. 1 para. (6) of the emergency ordinance.

The model of the declaration on your own responsibility is provided in Annex 2 of this Smart Update (in Romanian language).

The employer pays the allowance, income tax and social insurance and submits the declaration with income tax and social insurance.

Within 30 days of the payment of the tax and social security and the submission of the declaration, a documentation will be submitted to the employment agencies for the granting of the indemnity.

Within 30 days from the date of submission of the documentation, ANOFM will pay the employer the allowance.

For the electronic submission of the applications and the supporting documents provided above, electronic application forms and forms published on the platform The electronic single point of contact provided in the Government Decision no. 922/2010 on the organization and operation of the electronic single point of contact or on the website ici.gov.ro.

The allowance can also be granted to a parent of a child up to 18 years of age if the other parent is part of a risk group or is diagnosed with several categories of severe chronic diseases (cardiovascular, type I diabetes, severe obesity etc).

The ordinance does not apply if one of the parents is in one of the following situations:

• She is on parental leave;
• He is on vacation or unpaid leave;
• Is in the period of technical unemployment;
• Does not make income from salaries, from independent activities, from intellectual property rights, from agriculture, forestry and fish farming;

Employees of the national defense system, public order, national security and public health units can apply the procedure only with the approval of the employer. If the employer does not grant the request for leave, the employee in these areas of activity has the right to receive an increase in income with what would have been the allowance for paid days off.

In order to have access to complete information regarding the clarifications brought to the above measure, download Smart Update October no.1 2021 and send it to your colleagues!