Completions regarding the imposition of assignment allowance and per diem

In Official Gazette no. 310/29.05.2013 has been published the Law no. 168/2013 for approving the Emergency Ordinance no. 8/2013 for changing and completion of the Law no. 571/2013 regarding Fiscal Code 

The Law brings clarifications regarding applying the provision, as well as completions to the initial changes published with the Emergency Ordinance no. 8/2013, as follows:

  • Completions regarding the level from which social security contributions and income tax are calculated on amounts representing secondment allowances and per diem providet to the employees from non resident entities, this level being established by the Government Decision for the residence country of the non resident employer, of which persons in the public system would benefit if they would travel in that country. To this effect, there were added the letter i1) at the article 55 paragraph (2) and m1) at the article 2964
  • Income tax related to the ampunts representing the secondment allowances and per diem are calculated and withheld with each payment, as per the article 55 paragraph (6)



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