Legislative summary: 2-5 of June 2020

New models for employers to obtain the 41.5% incentive

Order no. 457/2020 regarding the approval of the model of the documents provided by art. II para. (2) of the Government Emergency Ordinance no. 92/2020 for the establishment of active support measures for employees and employers in the context of the epidemiological situation caused by the spread of the SARS-CoV-2 coronavirus, as well as for the amendment of some normative acts (OJ no. 481/05.06.2020)

The normative act regulates the application forms, the declaration on one's own responsibility, as well as the list of employees, the documents that employers must submit for the settlement from the unemployment insurance budget of 41.5% of the gross basic salary of employees, according to GEO no. 92/2020. 
 
Updating the application and self-declaration forms for individuals who earn income exclusively from copyright and related rights

Order no. 1017/2020 for the amendment of the annex to the Order of the Minister of Labor and Social Protection and of the Minister of Culture no. 743 / 2,802 / 2020 regarding the approval of the model of the documents provided in art. XV alin. (4) of the Government Emergency Ordinance no. 30/2020 for amending and supplementing some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of SARS-CoV-2 coronavirus, with the amendments and completions brought by Government Emergency Ordinance no. 32/2020 for the amendment and completion of the Government Emergency Ordinance no. 30/2020 for amending and supplementing some normative acts, as well as for establishing measures in the field of social protection in the context of the epidemiological situation determined by the spread of SARS-CoV-2 coronavirus and for establishing additional social protection measures (OJ no. 474 / 04.06 .2020) 
 
The order amends the content of the application and the declaration on their own responsibility, documents that must be submitted by individuals who obtain income exclusively from copyright and related rights, in order to benefit from the allowance of 75% of the average gross earnings. Thus, it is added the mention according to which the natural persons benefit from the support allowance also during the extension of the state of emergency, as well as during the state of alert. 
 
Unique Declaration

Order no. 1107/2020 on amending and supplementing the Order of the President of the National Agency for Fiscal Administration no. 139/2020 for the approval of the model, content, method of submission and management of the Single Declaration on income tax and social contributions due by individuals (Oficial Gazette no. 468/03.06.2020) 
 
The normative act regulates the new model and the instructions for completing the form “Unique declaration regarding the income tax and the social contributions due by the natural persons”. 
 
 After the box related to rectification, separate boxes are introduced, in order to apply the 5% -10% bonuses, to make it easier for taxpayers to fill in the corresponding fields in the form, depending on the category to which they belong (taxpayers who have the obligation to finalize the obligations for 2019, taxpayers who obtained annual income for which they had the obligation to submit only the unique estimated declaration, taxpayers who opted for the payment of social contributions in 2019). 
 
New subsections and fields are introduced in the form, through which both the bonuses and the fiscal payment obligations are highlighted separately, according to the law. 
 
The declaration is submitted:
  • Until June 30, 2020 inclusive, for the establishment and declaration of the estimated income tax/income norm to be realized in 2020, as well as for the declaration and establishment of the due social contributions;
  • Until June 30, 2020 inclusive, in order to declare the realized income and to establish the annual income tax and social contributions, for 2019;
  • Until June 30, 2020 inclusive, under penalty of forfeiture, in case of exercising the option regarding the destination of an amount representing up to 3.5% of the tax due on the annual taxable net income/annual taxable net gain, to support the non-profit entities that are established and operates under the law and religious units, as well as for the award of private scholarships. 
 
Note: The form was also updated on the website of the Ministry of Finance: https://static.anaf.ro/static/10/Anaf/Declaratii_R/declaratie_unica.html