Tax incentives on awards or bonuses

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No social contributions are due on amounts paid by employers from their salary budgets in the form of awards or bonuses given to employees for the carrying out during the state of emergency of activities involving direct contact with other citizens and a high risk of infection.

In order to benefit from this facility, employers must present a statement listing the beneficiaries of the awards or bonuses and the activities carried out.

This tax facility applies to amounts awarded as of the date of entry into force of the Ordinance, during the state of emergency, and paid by 30 June 2020.

Source: Emergency Ordinance no. 69/2020 on the amendment and supplementation of Law no. 227/2015 on the Fiscal Code, as well as on the establishment of various fiscal measures, as published in the Official Gazette, Part I, no. 393, on 14 May 2020

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