Law no. 296/2020 for the amendment and supplement of Law no. 227/2015 on the Fiscal Code (”Law 296/2020”) was published in the Official Gazette no. 1269, part I, dated 21 December 2020.
With respect to employment legislation, Law 296/2020 regulates the ability of the employer to grant financial benefits to employees who perform telework.
The benefits may be within a monthly ceiling of RON 400 pro rated to the number of days in the month in which the employee carries out telework activity.
These amounts may be granted to support the expenses of utilities at the place where the employees carry out their activity, such as electricity, heating, water and data subscription, and the purchase of office furniture and equipment.
Each employer will be able to implement these benefits at unit level and must record them in:
- the Employee Handbook;
- the Individual Employment Agreement.
Employees are not required to present supporting documents. If the employer decides to implement these benefits, the amounts will be granted only on request from the employee.
Employers should take into consideration that these amounts are not taxable and are not included in the monthly basis for calculating social security contributions, and these expenses are deductible for determining the taxable profit.
Benefits can be granted starting 1 January 2021.