A new format of Regulation 112 has appeared in the “Official Gazette”, which, among other things, contains changes to gym memberships. Fiscal consultant Adrian Benza gave a brief description of the news related to this new regulation (163/2023).

First of all, it should be noted that it is effective starting with the salary related to January 2023.

“Amendments to the declaration were necessary in the context of the adoption of OG no. 16/2022 as amended by Law No. – says Adrian Benza.

In principle, it defined both the previous procedures and the new declaration obligations as included in the declaration structure.

He reminds that from January 1, 2023, for a number of non-taxable incomes at the level of an individual, which are still incomes of a salary nature, even if they are non-taxable, the obligation to declare on form 112 has been established.

We find them in lines 8.3 and 8.4 of the declaration.

Some of these reporting obligations are:

• Tax-free allowance for delegation;

• Tax-free allowance for transnational command;

• Additional non-taxable benefits received under the mobility provision;

• Contribution to a private pension fund borne by the employer within the limit of 400 euros per year;

• Subscriptions for medical care and voluntary health insurance contributions borne by the employer for employees, in the amount of up to 400 euros per year;

• The cost of travel and/or leisure services, within the tax-free amount of the maximum average wage in the economy and, of course, starting from February 1, 2023, the cost of gym memberships.

In conclusion, he says that all income of individuals from wages will be declared, as provided for in Art. 74 par. (4) and, depending on the circumstances, to Art. 74^1 of the Tax Code.

Read also: from Wednesday, employers can offer gym memberships to employees. How to avoid the €400 problem