The daily per diem for delegation and detachment for the employees who travel for business in the country was increased by Order of the Ministry of Finance no. 60/2015, published in the Official Gazette.
The per diem value for state employees increased by 4 lei to 17 lei per day. The order 60/2015 is effective from January 27, 2015, the same date on which it entered into force.
Also, the amount of accommodation which can be compensated for employees who are not accommodated in accommodations when are in delegation is increased to 45 euro/night.
The delegation and detachment allowance for state employee is a benchmark for calculating taxable per diem for private companies. The fees paid for per diem are defined by tax regulations in force and depend on the amount of the allowance.
The per diem for delegation and detachment in another city for work, at home and abroad, whose value exceeds 2.5 times the legal limit for employees of public institutions:
If the amounts granted as per diem allowance limit of 2.5 times during the delegation and posting in the case of employees of public institutions:
The maximum value for a non-taxable per diem for employees in the private sector is, since January 27, 2015, 42.5 lei / day (ie 2.5 x 17 lei - Daily per diem for state employees). The amounts that exceed these values are subject to tax on wage income and mandatory social insurance.
See also Smart Update - Labor Code 2015. Legal Per Diem 2015
You colud also be interested in:
The Labor Code 2015: Sick Leaves Considered Seniority
The Specifics of Hiring Persons with Disabilities
How the Sick Leave Affects the Individual Labor Contract
Tranzitia de la munca remote la cea de la birou reprezinta o provocare in adevaratul sens al cuvantului atat pentru companii, cat si pentru angajati. Aceasta decizie nu este deloc una usor de luat, mai ales ca angajatii au opinii diferite in legatura [...]Afla mai multe
Managementul resurselor umane a intrat intr-o noua etapa de evolutie in care aplicatii specializate optimizeaza noi procese implementate in interiorul unei organizatii. Nevoia de astfel de aplicatii este cu atat mai mare in aceasta perioada, in care [...]Afla mai multe
Brandul de angajator, rol esential in atingerea succesului prin atragerea celor mai buni candidati! In contextul transformarilor recente de pe piata muncii, generate de pandemia de COVID-19, precum preferintele angajatilor de a lucra cat mai [...]Afla mai multe