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Are the benefits set forth in Sections (1) and (2) of §1 of Government Decree No. 61/2020 (III.23.) applicable to all employees of businesses operating in the jeopardized sectors, or only to a certain group of such employees?
According to the government decree, social contribution tax payment exemption and concessions set forth in Sections (1) and (2) of §1 of Government Decree No. 61/2020 (III.23.) are applicable to natural persons working in the framework of an employment relationship. The individual employed in the framework of an employment relationship shall be defined as per the two relevant laws [Section (1/a) of § 5 of the Social Security Act and Section (12) of § 34 of Act No. LII of 2018 on Social contribution tax (hereinafter referred to as: the Social Contribution Act)].
Social contribution tax payment exemption and concessions set forth in Sections (1) and (2) of §1 of Government Decree No. 61/2020 (III.23.) are only applicable to businesses pursuing activities listed among the TEÁOR [NACE] codes set forth in Section (10) of §1 of this decree and the individuals employed by them (regardless of their specific job role) in the framework of an employment relationship, and are not applicable to budgetary institutions.
Source: National Tax and Customs Administration (NAV)
Social contribution tax payment exemption and concessions set forth in Sections (1) and (2) of §1 of Government Decree No. 61/2020 (III.23.) are only applicable to businesses pursuing activities listed among the TEÁOR [NACE] codes set forth in Section (10) of §1 of this decree and the individuals employed by them (regardless of their specific job role) in the framework of an employment relationship, and are not applicable to budgetary institutions.
Source: National Tax and Customs Administration (NAV)