Implications for the employer:

The expenses for gifts in money and in kind are considered social expenses. Starting with January 1^st 2016, the social expenses are deductible at the calculus of the profit tax in the limit of a 5% quota (in comparison to 2% as it was up to now).

In this category of social expenses are included other aides as well:

• funeral payments, aides for serious or incurable diseases, aides for childbirth, aides for prothesis, aides for losses occurred in the tax-payer’s household, aides for children in schols and adoption facilities;
• the value of touristic and/or treatment services, including transportation, granted by the employer for own employees and their family members;
• other expenses of social nature made on the basis of collective employment agreement or of an internal regulation.

Implications for the employees: 

According to the new stipulations, the gifts, including the gift-tickets offered by the employer to the employees,  as well those offered in the benefit of the minor children of the employees on Easter, 1^st of June, Christmas and similar celebrations of other religions, and also the gifts, including gift-tickets, offered to the employees on 8^th of March are not taxable, if their value per person on each of the occasions mentioned, does not surpass the amount of 150 lei.

The limit of 150 lei is applied separately for gifts, including gift-tickets, granted for each occasion of those mentioned, for each employee and for each minor child of the employee, even if the parents work for the same employer.

Thus the gift-tickets granted in special occasions will not be considered salary incomes and they will be not taxed with the 16% ratio.

The gifts, including the gift-tickets granted to the employees in various occasions, excepting those above-mentioned, are considered assimilated to the salaries and they are:

• taxed with a 16% ratio;
• included in the calculus basis of the contributions for mandatory social insurances (employee and company).