The decree on the train is published in the Official Gazette, it contains several measures, for example, on increasing pensions, freezing fines, increasing salaries of state employees and many others.

The main measures of the Decree on the train

• Salaries of state employees next year will increase by 10% compared to the level set for December 2022. In some places, the increase is much smaller.

• As for the salaries of high-ranking persons, they will remain the same.

• The pension score increases from 1,586 to 1,785 lei, i.e. by 12.5%.

• The amount of social assistance for pensioners increases from 1,000 to 1,125 lei.

Assistance to pensioners with an income of less than 3,000 lei

Pensioners with an income of less than 3,000 lei will receive assistance in two parts.

They will receive:

• 1,000 lei, if the monthly income is up to 1,500 lei inclusive;

• 800 lei, if the monthly income is from 1,501 lei to 2,000 lei inclusive;

• 600 lei, if the level of monthly income is from 2,001 lei to 3,000 lei inclusive.

The cash assistance is paid in two installments, in January 2023 and October 2023, respectively, as follows:

• in the amount of 500 lei, if the level of monthly income is up to and including 1,500 lei;

• in the amount of 400 lei, if the level of monthly income is from 1501 lei to 2000 lei inclusive;

• in the amount of 300 lei, if the level of monthly income is from 2,001 lei to 3,000 lei inclusive.

In the case of pensioners who receive a pension in connection with the loss of a breadwinner, financial assistance is assigned to each one separately.

IMPORTANTLY: Cash assistance is paid by position in January 2023, respectively in October 2023 through territorial/industry pension houses and is carried out from the state budget, through the budgets of the Ministry of Labor and Social Solidarity, the Ministry of National Defense, the Ministry of Internal Affairs and the Intelligence Service of Romania.

State military pensions will have additional indexation

For the listed state military pensions, as well as for those established before December 31, 2017, additionally (except for 5.1%) are indexed by position:

• up to and including 3,000 lei, indexed by 7.4%, not exceeding 3,154 lei;

• from 3,001 lei to 4,400 lei inclusive, indexed by 5.1%, not exceeding 4,573 lei;

• from 4,401 lei to 5,800 lei inclusive, indexed by 3.9%, not exceeding 5,981 lei;

• from 5,801 lei to 7,200 lei inclusive, indexed by 3.1%, not exceeding 7,388 lei;

• between 7,201 lei and 8,600 lei, it is indexed by 2.6%, not exceeding 8,782 lei;

• from 8,601 lei to 10,000 lei, indexed by 2.1%, not exceeding 10,000 lei.

For state military pensions, assigned from January 1, 2018, the gross amounts by position are additionally indexed:

• up to and including 3,000 lei is indexed by 3.8%, not exceeding 3,076 lei;

• from 3,001 lei to 4,400 lei inclusive, it is indexed by 2.5%, not exceeding 4,485 lei;

• from 4,401 lei to 5,800 lei inclusive, indexed by 1.9%, not exceeding 5,888 lei;

• from 5,801 lei to 7,200 lei inclusive, indexed by 1.5%, not exceeding 7,295 lei;

• between 7,201 lei and 8,600 lei, it is indexed by 1.3%, not exceeding 8,687 lei;

• from 8,601 lei to 10,000 lei, it is indexed by 1%, not exceeding 10,000 lei.

Increases in the budget system will be maintained, additional work will be compensated by time off

The application of certain measures aimed at limiting expenditures, approved in previous years, continues, namely:

• maintaining in 2023 the amount of allowances, allowances, compensations, bonuses and other elements of the labor remuneration system, which are included in the monthly accrued wages, no more than at the level of the amount accrued for December 2022, in terms of staff employment in the same position and to carry out activity under the same conditions;

• in 2023, maintaining the amount of meals at the level set for 2022;

• additional work that is performed over and above the normal length of working hours by employees of the budget sector in managerial and managerial positions, as well as work that is performed on weekly rest days, holidays and other non-working days, within the limits of normal work. variability, compensated only by corresponding free time;

• military personnel, police officers, penitentiary police officers and civilian personnel of state institutions of defense, public order and national security, who carry out activities on days of weekly rest, public holidays and other non-working days, the prescribed rights are granted by the resolution of the legislation effective in June 2017, as follows ensuring the continuation of measures taken in this regard since 2014. These rights must be granted within 3% of the amount of balances of positions/salaries, balances by degrees/salaries, the presence of a professional degree, gradation and balances of orders/salaries of orders at the level of the main customer of the loan. For officers of the penitentiary police, the limit of 3% is set at the level of the centralized budget of the National Administration of Penitentiary Institutions;

• In 2023, awards can be given to athletes and technical teams who have achieved outstanding results in official international and national sports competitions, pupils, students, researchers and teachers who have received distinctions in international Olympiads and international and national competitions in academic disciplines and for teachers , who prepared them, at the expense of budget funds;

The 1,500 lei guide for a nursery or kindergarten is still suspended

The benefit, which allowed taxpayers who incurred early education expenses to deduct from their income tax the eligible early education expenses, but not more than 1,500 lei/month per child, is still suspended.

In practice, the suspension is extended.

During the suspension period, expenses for the proper functioning of nurseries and kindergartens managed by taxpayers are considered expenses with a limited deduction (such as those provided for in Article 25 paragraph (3) letter b) of Law no. 227/2015) and is subject to the 5% limit set for them, applied to the cost of staff wages.

200 lei is not taxed to the minimum wage, as well as to those who give up to 4,000 lei

The decree also provides for the implementation of a measure regarding 200 lei from the minimum wage as a tax-free amount.

The fiscal regime applies, starting from January 2023 income, in the case of individuals who have an employment wage, excluding allowances and other allowances, at the level of the minimum gross basic wage for the country guaranteed in payment.

The measure applies to employees who carry out activities on the basis of individual employment contracts, employed full-time, in the place where the main function is located, for whom the gross income from wages for the same month does not exceed the level of 4,000 lei, inclusive.

It should be noted that, as it is formulated, someone who has a salary of 3100 lei in Revisal will not be able to use the facility.

A new term for electronic cash registers in vending machines

The decree provides for the establishment of a new deadline, i.e. until December 31, 2023, for the provision of electronic fiscal marking devices by business entities of vending machines, which is necessary for the approval of the legal framework for the technical and functional specification of these installed fiscal electronic marking devices, as well as for the implementation necessary steps to fulfill the obligation.

Honey pots for preschoolers are postponed

The date of entry into force of the Law on providing bee honey as a food supplement to preschoolers and students in public, private and religious institutions of primary education has been extended until January 1, 2024.

The minimum salary is 4,000 lei in construction

As we know, the construction sector benefits from wage concessions, meaning they don’t pay income tax, health contributions and, optionally, Tier II pensions.

The salary is currently 3,000 lei, but from January 1 it will increase to 4,000 lei for a normal working schedule of 165,333 hours per month on average, which is an average of 24,194 lei/hour.

“In the period from January 1, 2023 to December 31, 2028, for the construction industry, the minimum gross basic salary in each country, guaranteed in payment, will be at least 4,000 lei per month, not including bonuses, allowances and other additional payments for the Normal working schedule in average is 165,333 hours per month,” the document says.

We remind you that benefits are valid up to 10,000 lei.

Assistance to the disabled

In January 2023, compensatory benefits will be granted to persons with disabilities in an exceptional manner.

For adults with disabilities, compensatory assistance is assigned in the following amount:

• in the amount of 368 lei for a person with a severe disability;

• in the amount of 279 lei for a person with a severe form of disability;

• in the amount of 64 lei for a person with moderate disability.

For a disabled child, compensatory assistance is awarded in the following amount:

• in the amount of 316 lei per child with severe health disabilities;

• in the amount of 184 lei for a child with a severe form of disability;

• in the amount of 64 lei for a child with moderate disability.

Compensation assistance is paid to a disabled person, if he is fully capable of action, or to his legal representative established by law.

Other activities:

• The entry into force of the Law on the Formation of the State Inspection of Road Transport Control has been extended until January 1, 2024.

• Payment of special pensions to mayors is suspended until January 1, 2024.

• Regarding sponsorship, in a situation where after submitting the form for redirection of income tax/microenterprise income tax payable for the year for which the redirection was made, it is corrected in the sense of reducing it and the taxpayers redirect an amount greater than the amount , which could be diverted, according to the law, they owe the state budget an additional diverted income tax/microenterprise income tax difference.

• The procedure for determining and ordering the difference of income tax/microenterprise income tax that has been redirected in addition to the amounts that can be redirected is established by the order of the President of ANAF.

• City halls and other credit authorities will be able to make advance payments of up to 50% for cultural projects, shows and concerts.

• The fine remains frozen at 145 lei in 2023.

• Children’s tickets for an athlete worth 150 lei have been postponed until 2024
• 6% of GDP on education, a new expansion, also provided for in the 2023 budget

Photo source: Dreamstime.com