What declaration do you have to file starting this year?
February 21, 2024Renata Ban
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Parents who do not work in a tele-system have the possibility of obtaining an employer’s allowance to stay with their child at home.
What are the conditions for obtaining this allowance?
First, the parent has a child under the age of 12 years or has dependent children or adults with disabilities in an educational form, i.e. enrolled in a pre-university educational establishment, including pre-school early education.
One of the parents of a child under the age of 18 who is enrolled in an educational establishment at risk group level, i.e. those diagnosed with severe chronic respiratory diseases, cardiovascular diseases, severe obesity, type I diabetes, inflammatory diseases, immune/autoimmune diseases, shall also benefit from the benefits, rare diseases, hereditary metabolism diseases, disability, imunosupresive treatment or other chronic conditions.
Secondly, the other parent does not also have time off, except in cases where the person is unmarried, widower, divorced, has the spouse declared/declared missing/missing by court order, has a spouse arrested/arrested on a pre-trial basis for more than 30 days, or is serving a custodial sentence and does not take part in the care of children.
Thirdly, the employment does not allow home work or telework; these conditions must be met cumulatively.
The law also mentions what is meant by the parent, namely: The natural parent, the adopter; the person who has the child(s) in custody for adoption; the person who has the child in his or her placement or under guardianship; person designated under Law No 272/2004 on the Protection and promotion of the Rights of the Child and parent or legal representative of the disabled adult person enrolled in an educational establishment.
Paid holidays shall be granted at the request of the parent satisfying the above mentioned conditions from the date of submission of the letter to the employer. The application shall be accompanied by a declaration on the other parent’s own responsibility, a copy of the birth certificate(s) of the child(s) or the document certifying the status of the parent, but not earlier than the date on which the decision is made to limit or suspend the teaching activity.
The declaration on the other parent’s own responsibility must contain information showing that for the same period, he has not applied at his place of work for holidays which he would be entitled to under the provisions of this emergency order and has not benefited from the salary increase granted in the for parents who, because of the specific nature of the activity, are unable to benefit from these holidays.
The employer shall be obliged to grant holidays if the employee applies for this right, except only employees in national energy system units, nuclear operational units, continuous fire units, social assistance, telecommunications, radio and public television units, rail transport network, establishments which carry out the public transport and sanitation of localities, supply of gas, electricity, heat and water to the general public from food-trading establishments, financial services, distribution of fuels, production and distribution of medicinal products and sanitary equipment, and pharmaceutical establishments, the employer’s consent is required for these categories.
The parent’s day-off allowance shall be paid from the staff expenditure chapter of the employer’s revenue and expenditure budget and shall amount to 75 % of the basic salary corresponding to one working day, but no more than the daily correspondent of 75% of the average gross wage gain used to base the state social security budget, is in gross amount and is subject to taxation and the payment of social security, health insurance contributions and to the payment of the social security contribution for work.
What does the employer have to do to settle these amounts?
The employer must submit an application to the county employment agencies and the municipality of Bucharest in whose territorial area the employer or the branch/working point of the employer is active, accompanied by supporting documents on the fulfillment of the conditions for the settlement of the allowance. They may be transmitted electronically or in letric form to the agencies for the employment of county and Bucharest, respectively, within 30 days from the date of payment of the contributions and taxes related to the compensation. The settlement of the amounts paid as an allowance shall be made no later than 30 working days after the date of registration of the supporting documents required for the electronic submission of applications and the necessary supporting documents, models of applications and electronic forms published on the point platform may be used single electronic contact or on the website aici.gov.ro.