The Train Ordinance 2022 introduces the possibility that in addition to the minimum tax-free salary of 200 lei, this benefit can also be applied to salaries up to 4,000 lei.

However, this is a matter of interpretation, as he also noted tax consultant Cornel Grama.

In practice, according to the document of the Ministry of Finance, two conditions must be met:

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

2. The gross income realized from wages and wages equal to wages under the same individual employment contract for the same month does not exceed 4,000 lei inclusively.

That is, says Kornel Grama, the first condition is a fixed minimum salary (3,000 lei) at Revisal without allowances and bonuses, etc.

The second, this month, to have less than 4,000 lei, including bonuses and awards.

If an employee has, say, 3,000 lei Revisal and 500 lei bonus, this is a good fit.

Another employee has 3,500 lei, but in Revisal. So it has less than 4000 lei, the latter has no amenities. Does not meet condition 1.

In other words, says Cornel Grama, if the New Year finds a man with 3,100 lei, he will have no comforts. To have conditions, he needs 3000 lei.

“On New Year’s, his boss will call him and say: ‘Well, if you want to have a higher net salary next year, you need to reduce it,'” explains the tax consultant.

They simply wrote the provisions poorly. They will probably be corrected by those from the Ministry of Finance.