Starting with the 1st of February the daily indemnity granted to the employees detached for employment purposes in a different locality will be considered taxable income for the amount that exceeds 42,5 RON (17 RON x 2.5). The amount that surpass 42,5 RON per day shall be subject to taxation and shall be included in the monthly basis for the calculation of social contributions.
Regarding the daily indemnity for employees detached for work related purposed abroad the above rule applies. The sums that exceed the 42,5 RON value are subject to taxation and shall be included in the monthly basis for the calculation of social contributions, whatever the paying entity.
At this time, the domestic legislation provides the possibility of granting daily indemnities and any other amounts of the same nature for managers, executives, administrators and other members of the Directorate, not only for employees.
Another important aspect is that the duration of the detachment of the employee must be at least 12 hours long. The detachment must be carried out in a locality situated at a distance greater than 5km from the place at which the employee has his permanent place of employment.