Associate Professor Marcel VULPOI, PhD, expert accountant
CECCAR representative in the VAT Expert Group
I. Regarding the technical unemployment allowance granted to employees
1. During the state of emergency established by Decree no. 195/2020 on the establishment of the state of emergency in Romania, for the period of temporary suspension of the individual employment contract at the employer’s initiative, according to art. 52 (1) (c) of Law no. 53/2003 – Labor Code, as a consequence of the effects of the SARS-CoV-2 coronavirus, the allowances received by employees will be borne by the unemployment insurance budget and will be at least 75% of the basic salary for the respective job, but no more than 75% of the average gross wage laid down in the Law of the State Insurance Budget no. 6/2020 regarding the state social insurance budget for 2020.
During the decreed state of emergency, the beneficiaries of these provisions are employees of employers who temporarily reduce or discontinue their activity, in whole or in part, as a result of the effects of the Coronavirus epidemic, in accordance with an affidavit of the employer.