of September 21, 2017 No. 166
About coupons on food
The parliament adopts this organic law.
This law regulates procedure for release, provision, adoption of coupons on food and compensations of their cost, the status of operators, and also relations of operators, employers and trade companies / catering establishments.
For the purposes of this law the basic concepts used in it mean the following:
the coupon on food - the nominal value brought into the special bill given by the employer to workers which issue and accounting is performed by the operator of coupons on food. Access to the coupon to food issued according to this law is performed by the receiver by means of the payment instruments provided in Item 40-1) of article 5 of the Tax Code No. 1163/1997, with use of which payments, including online, for the purpose of acquisition of food in the trade companies / catering establishments which signed the service provision agreement with the operator are made;
the operator - the legal entity who has the license for activities for turnover of coupons for food, including release and compensation of their cost;
employer - physical person or legal entity of public or private law which hires workers on the basis of the individual employment contract and signs with the operator the service provision agreement according to this law;
the trade company / catering establishment - the legal entity or the physical person performing business activity who renders services of public catering and/or realizes food, signed with the operator the service provision agreement according to this law;
principle place of employment - place of employment where the normal duration of working hours of the worker constitutes at least six hours a day. If the worker works during the same number of hours at different employers, then the principle place of employment is established by the worker individually by the notification of the employer, but is not more often than once a month;
the working day - day during which the normal duration of working hours constitutes according to the employment contract signed between the worker and the employer, at least four hours.
(1) the Employer has the right to provide to workers individual benefit on food in the form of coupons on food, paying the operator their all-in nominal value, expenses on release of coupons, management with them and other services provided by the agreements signed between the operator and the employer. Employers are forbidden to reduce salary to workers - receivers of coupons by food by provision of those.
(2) in case of part-time job coupons on food can be provided by the employer only in the place of the main work of workers.
(3) Provision of coupons on food is facultative. The employer has the right or to incur expenses on food on one worker which are deductible for tax purposes according to part (19) article 24 of the Tax Code, or to provide coupons on food, allowing only one option.
(Employers shall record 4) the coupons provided to workers on food.
(5) Conditions of provision of coupons on food employers - private enterprises, organizations, the organizations are determined by them in collective employment contracts, regulations at the level of the companies, organizations, the organizations, in individual employment contracts.
(1) the nominal value of one coupon which is Deductible for tax purposes on food for one working day makes from 35 to 70 lei. The cost of coupons on food does not join individual fee of compulsory national social insurance.
(2) Employers can provide coupons on food with bigger nominal value, at the same time difference between it and the nominal value specified in part (1), is not deductible for tax purposes.
(3) Provided by part (1) nominal value of one coupon on food is indexed annually since April 1, if necessary. The coefficient of indexation is equal to the annual growth of consumer price index for previous year determined in the procedure established by the Government.
(2) the Total cost of coupons on food transferred to the payment instrument of the worker shall be equal to the number of the days which are actually worked him within the last month, increased by nominal value of the coupon provided to the employee.
(3) the total quantity of the fulfilled hours does not join the period during which the worker is in official journey and receives daily allowance.
(4) the Total cost of coupons on food transferred to the payment instrument of the worker working in shifts shall be equal to the total quantity of the fulfilled hours for the last month divided into eight and increased by nominal value of the coupon provided to the worker. The result is rounded according to mathematical rules to one whole."
(1) Coupons on food can be used only by the trade companies / catering establishments which signed the service provision agreement with the operator.
(2) Coupons on food can be used only by the worker who showed the identity certificate.
a) acquisitions of others, than food, products;
b) acquisitions of tobacco products, alcoholic beverages, wine and beer;
c) exchange for money.
(1) Control of observance of the tax legislation, and also legislation on fees of compulsory national social insurance and fees of compulsory medical insurance within process of release, provision, acceptance and cost recovery of coupons on food according to this law is performed by the State Tax Administration.
(2) the Deductible nominal value of the coupons on food provided by the employer to workers according to this law is the income from which contributions of compulsory medical insurance and the income tax from the salary are not assessed. If nominal value of coupons on food exceeds the limit set in part (1) Articles 4, on the amount exceeding the corresponding limit are assessed contributions of compulsory national social insurance, fees of compulsory medical insurance and the income tax from the salary.
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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