What is the current value of the tickets offered by employers?

In recent days, some updates have been made of the ticket values that can be offered as a benefit by the employer to his employees. More specifically, these are:

• from October 2021 until March 2022, the value of the amount granted on a monthly basis, i.e. occasionally, in the form of cultural tickets, is of maximum lei 160 per month and maximum lei 330 per event (previously the value was lei 160 per month, respectively maximum lei 320 per event).

The update was made by order No. 1.096/3435/2021 published in the Official Gazette No. 900 of 20 September 2021. For tickets received, the employee owes income tax (salary) but does not owe social contributions (CAS and CASS)

• from October 2021 until March 2022 included, the value of the monthly amount to be granted for nursery is lei 490 (previously the value was lei 480).

The update was made by order No. 1.244/901/2021 published in the Official Gazette No. 956 of 6 October 2021. For tickets received, the employee owes income tax (salary) but does not owe social contributions (CAS and CASS)

• from October 2021 until March 2022, the nominal value of a meal ticket cannot exceed lei 20,09 (previously the value was lei 20,01). The update was made by order No. 1.245/902/2021 published in the Official Gazette No. 956 of 6 October 2021. For the tickets received, the employee owes income tax (salary) but does not owe social contributions (CAS and CASS)