The Emergency Ordinance no. 32/2020 on the modification and completion of the Government Emergency Ordinance no. 30/2020 for the modification and completion of some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus and for establishing additional social protection measures, published in the Official Monitor no. 260 of March 30, 2020.
The Government of Romania has published a series of emergency measures, with an exceptional character, in the social field in an attempt to avoid serious damage with long-term effects on employees and beneficiaries.
We list below the main measures taken. Amendments to the Law no. 19/2020 regarding granting parents free days for the supervision of children, in the situation of temporary closure of the educational units.
- Specifications regarding the taxation of the allowance for each day off:
✓ the foreseen allowance is subject to the taxation and payment of social insurance contributions, of social health insurance, as well as the payment of the insurance contribution for work, under the conditions provided by Law no. 227/2015, as subsequently amended and supplemented,
✓ the taxes and contributions of social insurance, of social insurance of health, as well as payment of the insurance contribution for work related to the indemnity shall be borne by the employer in the conditions provided by Law no. 227/2015, as subsequently amended and supplemented.
- Specifications regarding the increase granted in addition to the salary rights due to the staff referred to in art. 32 paragraph (1) of Annex no. 1 to the Decree no. 195/2020 regarding the establishment of a state of emergency for the territory of Romania:
✓ for the personnel provided in art. 32 paragraph (1) of the Appendix no. 1 to the Decree no. 195/2020 regarding the establishment of the state of emergency in the territory of Romania, the increase is supported by the budgets from which the basic wage rights are supported,
✓ by exception, for the personnel of the public health units the increase is supported by transfers from the budget of the National Health Fund, from Title VI - Transfers between units of the public administration.
