Allowances granted to employees in the context of the epidemiological situation caused by the spread of COVID 19

Allowances granted to employees in the context of the epidemiological situation caused by the spread of COVID 19

Employees of employers whose activity has been suspended as a result of the epidemiological investigation carried out by the public health authorities, for the period of temporary suspension of the individual employment contract, benefit from indemnities equal to 75% of the basic salary corresponding to the job.

The indemnity is paid from the unemployment insurance budget, but not more than 75% of the average gross salary. The indemnity is calculated for the number of days for which the activity is suspended, but no later than December 31 st 2020.

The fiscal treatment applied to the indemnities is the one provided by GEO 30/2020, respectively, these allowances are subject to: social insurance contributions (25%), social health insurance contribution (10%) and income tax (10%), without the possibility of applying personal deductions.

This allowance will not benefit employees on sick leave.

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