Fitness gym memberships can be provided to employees and will not be charged if the employer wishes to apply the facility in accordance with Law 34/2023. That is, companies will not pay income tax, medical and pension contributions for them.

It should be noted that they are subject to the 33% limit that Hotnews.ro detailed on Thursday with Cornel Grama, a tax consultant.

The object is limited to 400 euros per year.

For example, if someone receives the minimum salary up to gross, that is 3000 lei, 33% is 990 lei. The employer can offer a service within 990 lei/month.

“An employee can go to the gym, sign up for a subscription, and then leave with the bill to the employer. He pays me (as an employee), but no more than 990 lei/month. Then another 990 lei. He can also give 300 lei from this account and so on until they reach the maximum value of 400 euros,” explained Cornel Grama.

This benefit will be effective from February. Until then, ANAF will also propose a change to Form 112, as this 33% benefit includes several benefits, including vacation, rent or lunch.

Law 34/2023 also applies to PFA, also up to €400.

This feature applies to subscriptions associated with CAEN codes:

9311-Activity of sports facilities

9312 – Activities of sports clubs

9313 – Activities of fitness centers