Salaries Won In Court Subject To Social Security Taxes – Amended Romanian Fiscal Code

The gross income will include, among others, the part of the net profit received by the administrators of a state-owned company and the monthly benefits paid by employers during the non-compete period, set in accordance with the individual labor contract.

This tax base will also include benefits paid to employees delegated to another location for work, provided by non-profit legal persons and other entities which do not pay the profit tax, if the amount is 2.5 times greater than the benefit provided to the employees of public institutions.