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The parents who have completed, 12 months before the child’s birth date, salary income, independent activity income, agricultural activity income subject to income tax, have the following rights under art. 2, paragraph 1 of GEO 111/2010 updated:
The meal tickets are included in the salary income since July 2010. The social contributions won’t be paid for the meal tickets, in exchange the income tax is applied. In this context, the value of the meal vouchers enters in the calculation base for the personal deduction.
The salary income represent all income in cash and / or in kind obtained by a person with an individual labor contract or special status provided by law, regardless of the period, the name or the form in which they are given, including sick leave allowances, according to art. 55, paragraph 1 of Law 571/2003, the Tax Code.
The rules for the application of the Tax Code provides, in paragraph 68, that the meal tickets, as amounts received for the work performed under an individual labor contract, a collective one, and on the appointment basis, shall be considered salary income.
Moreover, in the Official Gazette no. 360/2011, the instructions for implementing certain provisions of the rules for the application of Government Emergency Ordinance no. 111/2010 on the parental leave and the monthly allowance for children, approved by Government Decision no. 52/2011, specify:
“The meal tickets are considered salary income and are taken into account in determining the amount of parental allowance?
According to the definition of art. 55 of Law no. 571/2003 regarding the Tax Code, as amended and supplemented, all income in cash and / or in kind obtained by an individual who carries out an activity under an individual work contract or a special status provided by law, regardless of the period to which it relates, the income name or the form of they are granted, including allowances for temporary disability, are considered salary income.
Also, they are treated as salaries and other amounts or benefits of employment or similar nature of salaries in order to impose, in this category entering meal tickets, vacantion vouchers etc. “
According to regulations, the meal tickets are considered income from salaries, subject to income tax and enter in the calculation base for the parental allowance.
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