News regarding the technical unemployment brought by the Emergency Ordinance no. 111/2021 for the establishment of social protection measures for employees and other professional categories in the context of prohibition, suspension or limitation of economic activities, determined by the epidemiological situation generated by the spread of the SARS-CoV-2 coronavirus, in force since October 4, 2021.
We inform you below of the main changes contained in this normative act:
Starting with the date of entry into force of this emergency ordinance and until December 31, 2021, for the period of temporary suspension of the individual employment contract, at the initiative of the employer, according to art. 52 para. (1) lit. c) of the Labor Code, as a result of the effects produced by the SARS-CoV-2 coronavirus, the benefits that employees receive are set at 75% of the basic salary corresponding to the job occupied and are supported from the unemployment insurance budget, but no longer more than 75% of the average gross salary provided by the Law on the state social insurance budget for 2021 no. 16/2021.
Employers benefit from the provisions of the ordinance during the temporary interruption of activity, totally or partially, in the context of increasing the incidence of SARS-CoV-2 coronavirus spread and measures to reduce the impact of the type of risk provided by Government decisions to extend the alert in Romania.
Employees whose employees have been suspended as a result of the epidemiological investigation carried out by the county public health directorates, respectively of Bucharest, also benefit from the granting of the indemnity provided above, except for employees on sick leave and receiving the related social insurance allowance.
The allowance is calculated for the number of days in which the activity was suspended, but not later than December 31, 2021.
The allowance is subject to taxation and payment of mandatory social contributions, according to the provisions of the Fiscal Code.
In the case of the above allowance, the calculation, withholding and payment of income tax, CAS and CASS contribution is made by the employer from the benefits received from the unemployment insurance budget. The declaration of the income tax and of the social contributions is made by the employer by submitting the declaration 112. For this indemnity no insurance contribution for work is due.
For the calculation of the income tax, the provisions of art. 78 para. (2) lit. b) of the Fiscal Code.
The term of payment and declaration of the fiscal obligations previously provided is the date of 25 inclusive of the month following the one in which the payment is made from the unemployment insurance budget.
If an employee is employed with several employment contracts and at least one is active, he does not receive a technical unemployment benefit.
If an employee is employed by several employment contracts and all are suspended then he is entitled to a single technical unemployment benefit for that contract most advantageous to the employee.
For the period for which the technical unemployment benefit is granted, the other salary rights are also benefited, such as seniority in the field of work, contribution period for health insurance, etc.
For the payment of the indemnity, the employer will submit to ANOFM by e-mail a documentation – signed application, declaration on his own responsibility, the list of persons benefiting from the indemnity.
According to art. 3 para. (1) of GEO no. 111/2021, the documents are communicated in the current month for the previous month. There is no fixed deadline, the interested employer has for the entire month following the closed one to submit the application.
ANOFM has the obligation to make the payment of the indemnity within maximum 15 days from the submission of the documents.
Employers have the obligation to pay employees the allowance within 3 working days of receiving it.
For the situation in which the technical unemployment indemnity is granted to the employees employed in activities for which fiscal facilities are granted according to the Fiscal Code (constructions, creation of computer programs, research-development, etc.), for the indemnities received from the unemployment fund budget it is not granted fiscal facilities.
The period of technical unemployment provided for above, for which employees whose individual employment contracts are suspended and the employers of these employees do not owe the insurance contribution for work, constitutes a contribution period without payment of the contribution to the social health insurance system for social insurance holidays and allowances. of health provided by the Government Emergency Ordinance no. 158/2005 on holidays and social health insurance benefits.
For the establishment and calculation of social health insurance benefits, the minimum gross basic salary guaranteed in payment, in force during the period of technical unemployment, is used.
If the contribution period completed in accordance with the above corresponds to a fraction of a month, the minimum gross basic salary guaranteed in payment, in force during that period, corresponding to the fraction of a month, shall be used.