Starting from April 1, 2023, the cost of per diems granted to staff of public institutions for delegation/business trip to another area is 23 lei according to the order of the Minister of Finance (1235/2023), analyzed by fiscal consultant Adrian Benza.

Previously, the daily cost was 20 lei.

“This does NOT mean that the amount of tax-free per diems or the amount of tax-free per diems for the mobility clause for private sector workers will increase due to the fact that in Art. 76 par. (2) lit. k), k^1) and m) of the Fiscal Code, the amount to which we owe

we inform you that the calculation base for the ceiling of 2.5 x level for state institutions is adopted by the Government’s decision,” he says.

The current limit of 23 lei/day is set by the order of the Minister of Finance.

As a result, Benza says, the cost of the tax-free per diem for private sector workers still remains at 50 lei.

Keeping the same reasoning, the daily cost of the taxable mobility provision for workers in the private sector remains at 50 lei.

“Also, for employees of the public sector, the daily wages will be increased to 265 lei, starting from April 1, 2023. Previously, the daily wage was 230 lei,” said the fiscal consultant.