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HOW DO WE APPLY SUPPORT MEASURES IN THE COVID-19 CRISIS? QUICK GUIDE TO Q&A.

In the recent days we have received many questions from customers, partners, collaborators, but also from people outside our contacts, on how anti-crisis measures are applied within companies.

In order to cope with the large number of requests, but also because most of the questions are repeated, we are drawing here a list of quick questions and answers, grouped by category, a mini-guide to help companies and employees navigate more easily through this difficult period. Consider it a crisis survival kit.

It is a living article that will be updated daily with new questions, but also additions to existing answers when new regulations or rules appear. If you have any further questions please contact us at email and we will try to provide you with the answers and add them here to make them available to a larger number of people.

TAX INCENTIVES

Q1. Do I still have the obligation to submit the tax declarations on March the 25th, or was the deadline postponed to April the 25th?

Tax declarations, which must be submitted by 25th of March 2020, must be submitted by that date, without the possibility of postponing their submission, as initially stated in ANAF’s press release of 16th of March.

However, since there will be companies that will have difficulty in submitting their income tax declarations by the deadline of 25th of March due to the confusion created by the new communication of 21st of March, the Ministry of Finance and ANAF has announced that all exceptional cases, justified by delays in the submission of declarations, will be treated with all openness and leniency provided by law.

Q2. Do I have to pay my taxes on 25th of March or can I obtain a deferral to pay? If so, under what conditions?

The new deadline for the payment of taxes due from 21st of March 2020 (i.e., implicitly, those due on 25th of March 2020) is 30 days after the end of the state of emergency. Therefore, in the absence of extension of the emergency period, the deadline for tax obligations would be 15th of May.

During this period these tax obligations are not considered as past tax obligations. taxpayers benefit from a deferral (not exemption!) at the time of payment of taxes, the new deadline is 30 days after the end of the state of emergency.

Q3. Who can benefit from the emergency certificate and how to obtain it?

You have all the information about the beneficiaries of the emergency certificate and how to obtain it, at this link.

THE TECHNICAL UNEMPLOYMENT

Q1. Does technical unemployment change the right to take the annual leave due for the period of technical unemployment?

'According to the Article 145 (4) of the Labour Code, it is concluded that the technical unemployment is not regarded as a period of activity. If the parties have not stipulated in the collective agreement, the rules of procedure or the individual employment contract that the duration of the leave is not affected by periods of technical unemployment, the length of the rest period will therefore be reduced in proportion to the days on which the employee was technically unemployed.

Article 145 of the Labour Code

(4) When the duration of annual leave is determined, periods of temporary incapacity and periods of maternity leave, maternity leave for risks of maternity and childcare due to illness shall be considered as periods of employment.

This does not mean, however, that the employer does not have the possibility to grant annual leave for the period of technical unemployment, but only that he has no obligation to do so."

Q2. Considering the Article XI, the 2nd paragraph, of Order 30/18.03.2020, 'Employers may receive the allowance referred to in paragraph 1 for not more than 75 % of employees who, on the date of entry into force of this emergency order, have entered into individual active employment contracts; can the employer send to technical unemployment more than 75% of the employees active at the date of this order?

Yes, but the employer will benefit from the tax concessions provided by this decree only for 75% of employees active on the date of this decree.

Q3. How can it be demonstrated that the employer, in the situation described in the Article XI, 2nd paragraph of the Ordinance 30/18.03.2020, does not have the financial capacity to pay all the salaries of its employees?

To give a clear answer to this question, we are waiting for the implementing rules that have not yet been published.

Q4. Considering the Article XI (1), the allowances corresponding to employees during the period of technical unemployment within the meaning of order 30/18.03.2020 represent 75% of the basic salary corresponding to the work occupied or will be limited to 75% of the average gross wage laid down in the law on State social security for 2020 n. 6/2020?

'According to the Article 53 of the Labour Code, the remuneration of technically unemployed workers may not be less than 75 % of the basic salary corresponding to the place of employment, excepting the cases provided in the Article 52 (3).

Article 53 of the Labour Code

(1) During the reduction and/or temporary interruption of work, employees engaged in a reduced or interrupted activity who are no longer employed shall be entitled to an allowance paid by the Remuneration Fund, which may not be less than 75 % of the basic salary corresponding to the place of employment, excepting the cases provided in the Article 52 (3).

The exception concerns only the Article 52 of the Labour Code

(3) In the case of a temporary reduction in activity, for economic, technological, structural or similar reasons, for periods of more than 30 working days, the employer must be able to reduce working time from five days to four days a week, with an appropriate salary reduction, until the situation leading to the reduction of the scheme has been remedied, after the consultation of the representative trade union at the level of the establishment or, where appropriate, the workers' representatives."

You will therefore receive a minimum allowance of 75% of your basic salary, even if your basic salary is higher than your average gross wage. However, the difference between basic salary and average gross wage will be supported directly by the employer (it will not be possible to recover the benefit from the unemployment insurance budget).

EXTRA FREE DAYS FOR PARENTS

Q1. Who is entitled to additional days of for parents?

You will find all information on entitlement to supplementary leave at this link.

Q2. Is the amount paid to parents for additional days off fully reimbursed to the employer by the State?

No, employers may require only the payment of the net benefit actually received by the parent, not the contributions and taxes linked to the allowance. These will be supported by society.

Q3. Can additional days off for parents for whom the employer receives reimbursement of the allowance also be granted during school holidays if this overlaps with the emergency period?

No, additional days of leave for parents for whom the employer is entitled to reimbursement of the net allowance are working days until the end of the emergency, with the exception of working days during school holidays.

 

 

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