{"id":14582,"date":"2023-11-02T16:43:21","date_gmt":"2023-11-02T13:43:21","guid":{"rendered":"https:\/\/www.kreston.ro\/?p=14582"},"modified":"2023-11-02T18:19:24","modified_gmt":"2023-11-02T15:19:24","slug":"important-changes-in-payroll-taxes-applicable-starting-november-2023","status":"publish","type":"post","link":"https:\/\/www.kreston.ro\/en\/2023\/11\/02\/important-changes-in-payroll-taxes-applicable-starting-november-2023\/","title":{"rendered":"Important changes in payroll taxes applicable starting November 2023"},"content":{"rendered":"<p><strong>Changes in IT, constructions, agriculture and food industry <\/strong><\/p>\n<p>\u2022 The income tax exemption related to salary income, applicable for employees in the IT field, will be limited to a level of RON 10,000 from the gross salary related revenues, in compliance with the eligibility conditions. This facility will be available only until December 31, 2028.<br \/>\n\u2022 Income tax exemption for IT, construction, agricultural and food industry employees apply to a single employer\/payer of income and only for income obtained under a single full-time or part-time employment contract for work.<br \/>\n\u2022 Write-down of the HFC (Health fund contribution) share corresponding to the percentage of the contribution to Pillar II. The beneficiaries are employees from the agricultural, construction, food and IT industries.<br \/>\n\u2022 The exemption from health insurance contribution due by employees in the field of construction, in the agricultural sector and in the food industry is canceled.<br \/>\n\u2022 Cancels the tax incentive regarding the reduction of WIC (work insurance contribution) up to the level of 0.27% for employees in the field of construction and those in the agricultural sector and the food industry.<\/p>\n<p><strong>Changes applicable to all employees \u2013 starting from Jan 2024<\/strong><\/p>\n<p>\u2022 The value of meal vouchers and holiday vouchers will be included in the basis to determine the health insurance contribution.<br \/>\n\u2022 The incomes ascertained by the fiscal bodies whose source has not been identified, will be imposed with a tax rate of 70% (compared to the current provision of 16%).<br \/>\n\u2022 Exemption from the health insurance payment of the income obtained by prosumers from the sale of electricity, under certain conditions.<br \/>\n\u2022 People who earn income from independent activities will pay health insurance on net income, capped at 60 minimum wages per year.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Changes in IT, constructions, agriculture and food industry \u2022 The income tax exemption related to salary income, applicable for employees in the IT field, will be limited to a level of RON 10,000 from the gross salary related revenues, in compliance with the eligibility conditions. This facility will be available only until December 31, 2028. [&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-14582","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-alert-en"],"featured_image_src":{"landsacpe":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-1140x445.png",1140,445,true],"list":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-463x348.png",463,348,true],"medium":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover-300x169.png",300,169,true],"full":["https:\/\/www.kreston.ro\/wp-content\/uploads\/2013\/03\/kreston_romania_news_cover.png",1500,845,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Important changes in payroll taxes applicable starting November 2023 - Kreston Romania<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kreston.ro\/en\/2023\/11\/02\/important-changes-in-payroll-taxes-applicable-starting-november-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Important changes in payroll taxes applicable starting November 2023\" \/>\n<meta property=\"og:description\" content=\"Changes in IT, constructions, agriculture and food industry \u2022 The income tax exemption related to salary income, applicable for employees in the IT field, will be limited to a level of RON 10,000 from the gross salary related revenues, in compliance with the eligibility conditions. This facility will be available only until December 31, 2028. 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