02
IUN 2020
Emergency Ordinance no. 92/2020 for the establishment of active support measures for employees and employers in the context of the epidemiological situation determined by the spread of the SARS-CoV-2 coronavirus, as well as for the modification of some normative acts (Official Gazette no. 459 / 29.05.2020)
The main provisions provided by this normative act:
Settlement by the state of 41.5% of the gross basic salary
Starting with June 1, 2020, the employers whose employees benefited from the technical unemployment indemnity provided by GEO no. 30/2020, as well as the employers whose employees had their individual employment contracts suspended in accordance with the provisions of art. 52 para. (1) lit. c) of the Labor Code and did not benefit from the technical unemployment indemnity provided by GEO no. 30/2020, during the state of emergency or alert, benefits, for a period of three months, from the settlement of a part of the salary, supported from the unemployment insurance budget, representing 41.5% of the gross basic salary corresponding to the job occupied, but not more than 41.5% of average gross earnings.
Employers who access the measure have the obligation to maintain employment until December 31, 2020, except for seasonal workers. The obligation does not apply if the termination of the employment contract occurs for reasons not attributable to the employer.
The cumulative conditions for granting the facility are:
- A duration of suspension of the individual employment contract was at least 15 days during the state of emergency or alert;
- Benefited either from the technical unemployment allowance or from the specific one for other professionals, sportsmen, lawyers, persons who obtain income from copyrights, provided by GEO 30/2020, or from the allowance of at least 75% of the basic salary corresponding to the job occupied, provided that the employees remain at the disposal of the employer, the latter having at any time the possibility to order the resumption of the activity, provided by art. 53 of the Labor Code.
The settlement of 41.5% of the gross basic salary also benefits the persons who have individual labor agreements concluded based on Law no. 1/2005 on the organization and functioning of the cooperation.
Employers fully bear the salary of employees who benefit from the settlement of 41.5% of the gross basic salary, subsequently, starting with the first date until the 25th of the month following the reporting period to which the income is related, they submit, by electronic means , at the county employment agencies, as well as of the Bucharest municipality, within whose radius they have their registered office, an application signed and dated by the legal representative accompanied by a declaration on their own responsibility and the list of persons benefiting from this amount, assumed by the employer's legal representative, according to the model that will be approved by order of the ANOFM president.
The settlement by the state of the amounts due is made within 10 days from the date of fulfilment by the employers, according to the law, of the declarative and payment obligations related to the incomes from salaries and assimilated to the salaries from the reporting period for which the request is made.
Public institutions and authorities and employers who are in bankruptcy, dissolution, liquidation or have their activities suspended or restricted on them for reasons other than those caused by the spread of coronavirus do not benefit from subsidies.
The facility does not cumulate with the subsidies granted in the case of employees for whom the employers have concluded with the employment agencies contracts or conventions based on law no. 76/2002.
Subsidies for stimulating new hires among people over 50 or young people
Employers who, from 1 June 2020 to 31 December 2020, employ, for an indefinite period, full-time, persons who cumulatively meet the following conditions:
- They are over 50 years old;
- Employment has ceased for reasons not attributable to them during the state of emergency or alert;
- Are registered as unemployed in the records of employment agencies, receive monthly, for a period of 12 months, for each person employed in it category, 50% of the employee's salary, but not more than 2,500 lei.
Employers who are employed, but no later than 31 December 2020, for an indefinite period, full-time, persons who cumulatively meet the following conditions:
- They are between 16 and 29 years old;
- Are registered as unemployed in the records of employment agencies, receive monthly, for a period of 12 months, for each person employed in it category, 50% of the employee's salary, but not more than 2,500 lei.
Subsidies are granted for the payment of the salary proportional to the actual time worked by the employee and are not cumulated, for the same employee, with the subsidies granted to employers who have concluded with the county employment agencies, respectively the municipality of Bucharest, contracts or agreements in based on Law no. 76/2002 on the unemployment insurance system and employment stimulation.
Subsidies also apply in the case of employment of Romanian citizens whose employment relationships with foreign employers in the territory of other states have ceased, for reasons not attributable to them, by dismissal.
Subsidies are granted from the unemployment insurance budget, at the request of employers, submitted, by electronic means, to the county employment agencies, as well as to the municipality of Bucharest, within which they have their registered office. The procedure for granting these amounts is established by order of the president of ANOFM.
Public institutions and authorities and employers who are in bankruptcy, dissolution, liquidation or have their activities suspended or restricted on them for reasons other than those caused by the spread of coronavirus do not benefit from subsidies.
Extension of technical unemployment after June 1, 2020
The granting of technical unemployment benefits, for the fields of activity for which the restrictions are maintained under the conditions of law 55/2020, is extended after May 31, 2020, until the lifting of these restrictions.
Other tax facilities
Emergency Ordinance no. 90/2020 for the amendment of the Government Ordinance no. 6/2019 on the establishment of fiscal facilities, as well as for the modification of other normative acts (Official Gazette no. 459 / 29.05.2020)
Restructuring of outstanding budget obligations as of March 31, 2020
Debtors, public and private legal entities may request the restructuring of the main budgetary obligations outstanding on March 31, 2020 and unpaid until the date of issuance of the fiscal attestation certificate, as well as the ancillary budgetary obligations (previously the outstanding fiscal obligations could be restructured on December 31, 2018, according to GEO 6/2019).
Included in the category of outstanding budgetary obligations as of March 31, 2020 are also the budgetary obligations declared by the debtor or established by the competent fiscal body by decision after April 1, 2020 related to the fiscal periods up to March 31, 2020, as well as fiscal obligations main due in the period between the date of entry into force of the Government Emergency Ordinance no. 29/2020 (March 21, 2020) and the date of March 31, 2020 inclusive.
The restructuring of budgetary obligations also applies to main and ancillary budgetary obligations established by bodies other than fiscal bodies, as well as to fines of any kind, sent for recovery to central fiscal bodies after April 1, 2020 until the date of issuing the fiscal attestation certificate
The debtor who wishes to restructure his budgetary obligations, has the obligation to notify the competent fiscal body about his intention by September 30, 2020 (the old deadline was July 31, 2020), under the sanction of forfeiture of the right to benefit from the restructuring budgetary obligations, and addresses an independent expert in order to draw up a restructuring plan and the prudent private creditor test.
In order to facilitate the payment of budgetary obligations, the debtor must pay, by the date of submission of the restructuring application, the budgetary obligations due between 1 April 2020 and the date of submission of the restructuring application.
In the case of debtors that have included in the restructuring plan the measure of cancellation of a maximum amount of 30% including the total main budgetary obligations, in addition to the conditions imposed by GEO no. 6/2019, the debtor must also pay 5% of the amount of the main budgetary obligations that are the object of the payment facility, until the date of submitting the restructuring request.
In the case of debtors who have included in the restructuring plan the measure of cancellation of an amount between 30% and 40% including the total main budgetary obligations, in addition to the conditions provided by GEO no. 6/2019, the debtor must also pay 10% of the amount of the main budgetary obligations that are the object of the payment facility, until the date of submitting the restructuring request.
In the case of debtors that included in the restructuring plan the measure of cancellation of an amount between 40% and 50% including the total main budgetary obligations, in addition to the conditions provided by GEO no. 6/2019, the debtor must also pay 15% of the amount of the main budgetary obligations that are subject to payment facilitation, until the date of submission of the restructuring request
The restructuring application can be submitted until December 15, 2020, under the sanction of forfeiture (previously the deadline was October 30, 2020).
Extension of deadlines due from June 15, 2020 to June 25, 2020
The term from which the fiscal body calculates interest and delay penalties and can start the forced execution for the fiscal obligations due from March 21, 2020 is extended until June 25, 2020. The initial term was 30 days from the cessation of the state of emergency established by GEO no. 29/2020 (i.e. June 15, 2020).
The deadline for applying the derogating measures regarding the settlement of returns with negative amounts of VAT (subsequent control with some exceptions) and suspending the calculation of accessories and maintaining the validity of payment installments, in case of late payments of installments in the staggering schedules is extended until June 25, 2020. The initial term was 30 days from the cessation of the state of emergency established by GEO no. 48/2020 (ie June 15, 2020).