According to Emergency Ordinance No. 69/2020, published in the Official Gazette, Part I No. 393 on May 14, 2020, the amounts representing incentives/bonuses granted by employers to employees during the state of emergency, due to activities that involve direct contact with citizens and are at risk of SARS-CoV-2 infection, are not included in the monthly calculation base for social insurance contributions, health insurance contributions, and labor insurance contributions.
The employees benefiting from the aforementioned amounts, as well as the activities they perform that involve direct contact with citizens, are determined by the decision of the employer where they carry out their activity, which serves as the supporting document.
The aforementioned tax facilities apply to amounts granted starting from May 14, 2020, during the state of emergency declared under the law, and paid until June 30, 2020, inclusive.