Gift vouchers offered to employees and their minor children benefit from important tax facilities when they are when they are awarded on the occasions specified hereinafter.

If a value greater than 150 lei is awarded, under the conditions of the table provided hereinafter, the 10% income tax and the compulsory social contributions will be applied to the difference of amount between 150 lei and the value of the gift vouchers.
Moreover, if gift vouchers are awarded on other occasions than the ones mentioned in the table, but still falling under the category of social expenses, they will not be included in the calculation base for the compulsory social contributions, but the income tax will be applied on the awarded amounts.