The law brings amendments regarding the fiscal treatment applied to per diem as well as the mobility allowances granted according to the mobility clause in the individual employment contract. The mobility allowance will benefit from the exemption from the payment of salary taxes as long as falls within certain ceilings, respectively:

  • in the country, 2.5 times the legal level established for the indemnity by Government decision, within the limit of three basic salaries corresponding to the job of the employee receiving the indemnity;
  • abroad, 2.5 times the legal level established for the daily allowance by Government decision, within the limit of three basic salaries corresponding to the job of the employee receiving the allowance.

Through the mobility clause (according to art. 25 of the Labor Code), the parties in the individual employment contract establish that, considering the specifics of the work, the execution of the service obligations by the employee is not performed in a stable place of work. In this case, the employee benefits from additional benefits in cash or in kind.

The ceiling for the value of 3 basic salaries corresponding to the job is calculated by taking into consideration the 3 salaries to the number of working days in that month, and the result is multiplied by the number of days in the period of delegation / secondment / activity in another locality, in the country or abroad.

Until the publication of this law, payroll taxes were applied to the mobility allowance

However, the law also regulates the tax amnesty for the daily allowances reclassified by the tax authorities, in the category of taxable income.