• Tax Flash no. 47
Article:

Tax Flash no. 47

09 December 2020

Emergency Ordinance no. 211/2020 regarding the extension of some social protection measures’ application adopted in the context of coronavirus SARS-CoV-2’spreading, and also for the modification of the Emergency Ordinance no 132/2020 regarding support measures for employees and employers in the context of the epidemiologic situation determined by coronavirus SARS-CoV-2’spreading, and for the stimulation of workforce’s growth.

In the Official Gazette no. 1189 from December 7th2020 it was published the Emergency ordinance 211/2020, through which:

  1. The period when the social protection measures in the context of the epidemiologic situation determined by the spread of SARS-CoV-2 coronavirus can be applied, is extended as follows:
  • The employees whose labor agreements are suspended by the employer’s initiative during the emergency state, due to the current epidemiological situation, may benefit of indemnities representing 75% of their base salary corresponding to their job position, but no more than 75% of the national gross average salary, until June 30th 2021.

         The indemnities will be borne from the unemployment insurance budget.

  • The extension of the period when the individuals may benefit of the monthly indemnity in amount of 75% of the national gross average salary is also applicable to the professionals or to persons who have concluded individual labor conventions on the basis of the Law 1/2005 and who cannot carry out their activity due to the situation caused by the new coronavirus.

 

  1. The article 1, 2 and 9 from the Emergency Ordinance no 132/2020 regarding the support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus and also for the stimulation of workforce’s growth, are modified as follows:
  • The percentage of 50% of the working time of the employees that the employers may reduce when the activity is temporarily reduced due to the installation of emergent state/alert state or siege state, increases up to 80% of the monthly working time calculated in relation to the working time mentioned in the individual labor agreement.
  • The reduction of the working time is established through the employer’s decision for a period of at least 5 working days, monthly, the employer having the obligation of establishing the working schedule for the whole month.
  • Also, the interdiction of the employers to hire personnel for the performance of activities identical or similar to those performed by employees whose working time was reduced is mentained, with the remark that the interdiction refers strictly to the jobs in which the employees actually carry out their activity, located in the perimeter provided by the employer, and not at the level of branch, subsidiary or secondary offices, as before.