A. Special protection measures in the context of the epidemiological situation created by the spread of the SARS-CoV-2 coronavirus
The Government of Romania has promulgated by GEO 132/2020 a new series of urgent and exceptional measures, in the social field, mainly related to:
I. Work time decrease
By derogation from the normal duration of the work time provided by Law no. 53/2003 - Labor Code, in case of the temporary decrease of activities caused by instituting the state of emergency/alert/siege, employers can decrease employees’ work time by maximum 50% of the duration provided in the individual employment contract.
During the work time decrease under the aforementioned conditions, the employees who are affected by the measure benefit from a compensation of 75% of the difference between the gross base salary provided in the individual employment contract and the gross base salary related to the hours actually worked following the decrease of the work time, as a supplementation of the due salary rights, calculated on the actually worked time.
The aforementioned compensation is paid by the employer on the date on which the salary for the respective month is paid, and shall be deducted from the unemployment insurance budget after the employer complies with the declarative and payment obligations related to salary and salary-assimilated revenues from the period for which the application is submitted.
The aforementioned compensation represents salary income and is subject to taxation and the payment of social contributions.
The employer may order the measure of decreasing the work time under the aforementioned conditions and may request the deduction of the compensation if the following conditions are cumulatively met:
- the measure affects at least 10% of the number of employees of the unit;
- the activity decrease is justified by a reduction of the turnover from the month prior to the application of the measure or, at most, from the previous month, by at least 10% compared to the similar month of the previous year.
II. Financial support for teleworking
In view of performing teleworking activities, according to the provisions of Law no. 81/2018, as further amended and supplemented, employers are granted, once, for each teleworker, financial support of 2,500 RON for purchasing packages of technological goods and services that are necessary for performing teleworking activities.
The aforementioned amount is granted to employers, in the application submittal order, until December 31, 2020, from the unemployment insurance budget, via ANOFM, within the limit of the funds allocated for this destination, for employees who teleworked during the state of emergency for at least 15 days.
The granting manner and the categories of goods that can be purchased are set by an order of the Minister of Labor and Welfare.
B. Non-reimbursable financing
III. State aid for stimulating investments with major impact in the economy (GR 807/2014)
The state aid system implemented by GR 807/2014 has been recently modified, namely it has been rendered more flexible and extended until 31.12.2023 for issuing approvals. Costs with tangible and intangible assets related to initial investments are financed.
- The minimum value of a project is EUR 1 million, with a maximum non-reimbursable value of up EUR 37.5 million, depending on the investment value and the implementation region;
- All types of companies may apply, except for a few activity sectors;
- The aid intensity is up to 50% of the eligible costs regarding;
- Building works of any type (without the cost standard, which has been abrogated);
- Building lease costs;
- Purchasing new technical installations, machinery and equipment;
- Purchasing intangible assets.
IV. State aid for creating new jobs (GR 332/2014)
The state aid system for financing the creation new jobs has been reopened, by submittal in a continuous session, valid until 31.12.2023 for issuing approvals.
- Companies of any type that lead to the creation of at least 100 new jobs may benefit from financing;
- All types of companies may apply, except for a few activity sectors;
- The intensity of the aid is up to 50% of the eligible costs, namely the salary costs incurred for 2 consecutive years, following the creation of jobs.
V. Financing employee training for developing digital skills:
Financing of training for employees from large companies - project submittal deadline - November 15th.
- The maximum value of a project is EUR 500,000, with a maximum non-reimbursable value of EUR 250,000 (50%);
- Only large companies that operate in high-priority sectors may apply, such as: IT&C, creative industries, automotive, health, pharma, energy, tourism, etc.
- The project must involve at least 75 employees with individual employment contracts, working outside Bucharest-Ilfov.
Financing of training for employees from small and medium enterprises - project submittal deadline - October 30th.
- The maximum value of a project is EUR 1,000,000, with a non-reimbursable financing value between 85 and 100%;
- Only associations of enterprises, chambers of commerce and employers’ organizations, in partnership with other relevant entities (for example: union organizations and/or providers of professional training) may apply. • Training sessions for small and medium enterprises operating in the following high-priority sectors are financed: IT&C, creative industries, automotive, health, pharma, energy, tourism, etc.
- The project must involve at least 250 employees with individual employment contracts, working outside Bucharest-Ilfov.