Last updated: 9 July 2015
THE TAX ON TIPS WAS FINALLY ELIMINATED ... HOME VISITS FOR PEOPLE ON SICK LEAVE
After endless discussions regarding the elimination of the tax on tips, quasi-unanimously requested by the HORECA representatives (and not only), the provisions of Ordinance no. 8/2015, which had introduced the tax on tips and the employers’ obligation to keep the Employees’ Personal Money Ledger were finally repealed.
Furthermore, another legal change recently adopted regards the elimination of home visits for persons on sick leave, following the adoption of Law no. 183/2015.
ELIMINATION OF THE TAX ON TIPS
After Law no. 186/2015 was passed, approving Emergency Ordinance no. 8/2015, the article that had introduced the employers’ obligation to issue a separate receipt for tips cashed and to register in their accounting the revenues deriving from tips was (finally) repealed. Moreover, after article 1 point 6 of Ordinance no. 8/2015 was repealed, employers no longer have to keep the Employees’ Personal Money Ledger. At the beginning of every working day, employees had to record in the said Ledger the money they owned. Much ado about nothing! What a waste of energy only to reinstate normality with regard to tips...
HOME VISITS FOR PEOPLE ON SICK LEAVE
Until now, employees on sick leave could be subject to a control at their domicile. Such control was performed either by the employer or by the Health Insurance Fund and, if the employees were absent or refused control, they would lose their indemnities.
Thus, in accordance with article 31 of Emergency Ordinance no. 158/2005, persons on medical leave had to be present at their domicile or at the address they had indicated during the whole period of incapacity for work.
The control was performed either by the employer’s representative, or by the Health Insurance Fund, together with a Police representative, taking into consideration the individual recovery program recommended by the MD.
This regulation was considered excessive by the initiators of Law no. 183/2015 and was thus repealed. Therefore, it will no longer be possible to control employees on sick leave at their domicile.