Gheorghe Enache, Senior Tax Manager answered on 8 noiembrie 2013:
Based on the provisions of Art. 21, para. 3, letter c) of the Fiscal Code, gifts granted by employers to women employees on the occasion of March 8 can be deductible upon the calculation of the tax on profit within the limit of social expenses, namely within the limit of 2% of the expenses with the personnel salaries provided that such expenses are made under the collective labor agreement at a national, branch, units group and units’ level. Given that at the unit level no collective labor agreement can be legally concluded and no collective labor agreement at a national, branch, units group and units’ level, etc. can be applied, yet. The employees’ and the employer’s rights and obligations, including the conditions for granting gifts within social events, can be set under the Internal Regulation drafted according to the provisions of the Labor Code. Should the Compliments cards be granted by the employer to its own women employees, on the occasion of March 8, based on the Internal Regulation drafted at the level of the respective unit according to the provisions of the Labor Code, the same fiscal treatment should be applicable as in the case of granting such gifts under the employment agreements. Please note that, on the basis of the provisions of Art. 55, para. 4, letter a) of the Fiscal Code, such gifts are not taxable upon the calculation of the income tax, to the extent that the value of the gifts offered to each person on the occasion of the social events does not exceed RON 150. Therefore, the Compliments cards can be used by the employer to make gifts to its own employees (women employees), and those amounts falling within the limit of RON 150 per event for each person being not taxable at the level of women employees. From the point of view of individual social contributions, according to the provisions of Art. 29615 of the Fiscal Code and to the provisions regulated by the legislation regarding social insurance, it would result that the gifts granted on the occasions and within the limits mentioned above are not fiscal are not contained in the monthly calculation basis of the mandatory social contributions at the level of employees if the amounts related to the Compliments cards do not come from salary funds. With reference to this issue, please confirm also with the competent fiscal authorities. Please keep in mind that this answer is strictly meant for information purposes and contains general information; it is not professional counseling and, therefore, Taxhouse does not take any responsibility in this respect.