ANAF has prepared an updated Declaration 112 to allow companies to grant gym memberships to employees under Law 34/2023, which comes into force in February.

This is approximately €400/year, an amount that will not be charged.

Draft amendments to declaration 112 – click to open

Essentially, the form had to be changed because it is subject to a limit of 33% of tax-free income for employees, a percentage introduced last year by Decree 16/2022.

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 give 300 lei from this account and so on until they reach the maximum value of 400 euros,” Cornel Grama explained to HotNews.ro.

For more on what that 33% means, see: Employee’s vacation, lunch or gym can be paid for by employers tax-free. How to apply the tool

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

In addition, the draft amendment to declaration 112 also contains provisions for 200 lei not being taxed from the minimum wage, the same amount for wages up to 4,000 lei, with two conditions:

1. The level of the basic monthly gross salary, established in accordance with the individual labor contract, without taking into account allowances and other additional payments, must be equal to the level of the minimum gross salary for the country, guaranteed in payment, established by the decision of the Government, effective in the month to which the income refers;

2. The gross income from wages for the same month does not exceed 4,000 lei inclusively.