{"id":10580,"date":"2017-06-15T17:19:01","date_gmt":"2017-06-15T14:19:01","guid":{"rendered":"https:\/\/beta.kreston.ro\/2020\/06\/12\/salary-changes-in-research-development-and-innovation\/"},"modified":"2020-06-12T14:34:04","modified_gmt":"2020-06-12T11:34:04","slug":"salary-changes-in-research-development-and-innovation","status":"publish","type":"post","link":"https:\/\/kreston.ro\/en\/salary-changes-in-research-development-and-innovation\/","title":{"rendered":"Salary changes in research, development and innovation"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Law no. 136\/2017 regarding the approval of Government Emergency Ordinance no. 32\/2016 for completing the Law no. 227\/2015 regarding the Fiscal Code and the regulation of certain financial measures was published in the Official Gazette no. 440\/14.06.2017.<\/p>\n<p>Starting with July 2017 salaries, employees earning salary income as a result of research and development and innovation activity may be exempted from income tax on salaries if the following three conditions are met:<\/p>\n<ol>\n<li>the exemption is granted to all persons included in the team of a research-development project with defined indicators;<\/li>\n<li>the exemption is granted within the limit of the expenses for the staff assigned to the research-development and innovation project, which are highlighted separately in the project budget;<\/li>\n<li>payroll related to the salary and salary income received by each employee from the activities carried out in the research-development and innovation project shall be drawn up separately for each project.<\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Law no. 136\/2017 regarding the approval of Government Emergency Ordinance no. 32\/2016 for completing the Law no. 227\/2015 regarding the Fiscal Code and the regulation of certain financial measures was published in the Official Gazette no. 440\/14.06.2017. Starting with July 2017 salaries, employees earning salary income as a result of research and development and innovation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14902,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-10580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"_links":{"self":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/comments?post=10580"}],"version-history":[{"count":2,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10580\/revisions"}],"predecessor-version":[{"id":10582,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/posts\/10580\/revisions\/10582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media\/14902"}],"wp:attachment":[{"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/media?parent=10580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/categories?post=10580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kreston.ro\/en\/wp-json\/wp\/v2\/tags?post=10580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}