This change is provided for in the draft budget and tax policy for next year.
The Law on Meal Vouchers sets the value of meal vouchers at between 35 and 75 lei. This amount is not subject to health insurance contributions or income tax, but only to social insurance contributions.
In connection with the proposed change to the tax regime effective January 1, 2027, the provisions stipulating that the value of meal vouchers does not include social insurance contributions will be removed from the law, and the State Tax Administration’s responsibilities will no longer include monitoring compliance with legislation regarding social and health insurance as it pertains to meal vouchers.
In this context, the draft also provides for amendments to Article 24 of the Tax Code, which concerns business deductions. According to the proposal by the authors of the amendments, the provisions in paragraphs (19¹) through (19⁴) will be deemed repealed, and paragraph (19) will be reworded.
More specifically, an employer will be able to deduct expenses incurred in providing any non-monetary benefits to employees, day laborers, student interns, and/or students, in an amount not exceeding 10% of the annual payroll.
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