Who can benefit:
– the employees to whom the temporary contract was suspended, on the initiative of the employer, according to art. 52 paragraph (1) lit. c) of Law no. 53/2003 – Labor Code, during the state of emergency established by Decree no. 195/2020 and as a result of the effects produced by the SARS-CoV-2 coronavirus;
What conditions must employers meet in order for employees to benefit from the provisions of GEO 30:
- the temporary interruption of the activity shall be during the period of emergency established by Decree no. 195/2020 and as a result of the effects produced by the SARS-CoV-2 coronavirus;
There are two categories of employers:
- those who suspended the activity based on the decisions issued by the public authorities:
- the suspension of the total or partial activity shall be based on the decisions issued by the competent public authorities according to the law, during the period of emergency;
- to hold the certificate of emergency situations issued by the Ministry of Economy, Energy and Business Environment, provided in art. 12 of the annex no. 1 to the Decree no. 195/2020;
- those who have suspended the activity due to the effects of the COVID-19 epidemic and no longer have the financial capacity to pay all the salaries:
- declares on its own responsibility that it registers a decrease of the previous month’s receipts, with a percentage of at least 25% compared to the average of the incomes of January-February 2020, and that it does not have the financial capacity to pay all the employees.
- they can apply for unemployment benefit but only for maximum 75% of their employees who have active employment contracts at the date of entry into force of GEO 30.
Compensation – as well as who supports it:
- the allowances paid by the employees are set at 75% of the basic salary corresponding to the job occupied but not more than 75% of the average gross wage in the country valid for 2020;
- the allowance is borne by the unemployment insurance budget;
- the allowance is subject to taxation and payment of compulsory social contributions;
- the calculation, withholding and payment of tax and contributions are made by the employer from the benefits received from the unemployment insurance budget;
- the declaration of tax and contributions is made by filing the 112 declaration, until the 25th of the month following the month in which the payment from the unemployment insurance budget is made;
- the unemployment insurance contribution is NOT due to the unemployment insurance contribution;
The above specifications lead us to the changes and new rules (maybe) for filing D.112 for the coming months for these employers who will calculate, declare and pay the tax and contributions after collecting the amounts from the unemployment insurance budget. But we will see in the next period if and what will be the changes made by ANAF.
How to collect from the AJOFM the amounts necessary for the compensation:
- the employers submit to the AJOFM, by e-mail, a signed and dated application by the legal representative and a list with the persons who are to receive the allowance;
- the above must be prepared according to the models of the annexes no. 1, no. 2 and no. 3 at GEO 30, attached in word format to this article;
- the application with all the attached documents is submitted in the current month for the payment of the previous month’s allowance;
payment from the unemployment insurance budget is made no later than 30 days from the submission of the documents;
- the model of the declaration on their own responsibility to be submitted by the employers declaring that they no longer have the financial capacity to pay the salaries, is established by common order of the Minister of Labor and Social Protection and of the Minister of European funds; until the date of publication of this article, the model of the declaration has not yet been communicated;
- all the expenses from the unemployment insurance budget made according to art. XI of the GEO 30 are supported by the EXTERNAL funds non-reimbursable through the Ministry of European Funds, WITHIN THE LIMITS of the allocated amounts;
If so far we have discussed about employees and employers, art. XV of GEO 30 also specifies other categories of persons who will receive benefits:
- the professionals, as regulated by Law 287/20019 on the Civil Code, if they interrupt their activity in whole or in part based on the decisions issued by the public authorities during the state of emergency, will receive an allowance equal to the minimum gross basic wage in the guaranteed country. payment established for 2020.
The indemnity is subject to taxation and payment of contributions under the conditions provided by Law no. 227/2015 regarding the Fiscal Code, with subsequent amendments and completions.
- those who obtain income from sports activities, for the period of temporary suspension of the sports activity contract, from the initiative of the sports structure, as a result of the effects produced by the SARS-CoV-2 coronavirus, will benefit from a compensation of 75% of the cash rights related to the performance of the activity sports, but not more than 75% of the average gross earnings for 2020
the above allowances shall be borne by the general consolidated budget.
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