⚠️ Attention administrators of micro-companies with one employee who goes on medical leave. You risk losing the micro-company tax status
According to the Romanian Labour Code, art. 49-50, in case of medical leave the employment contract is considered suspended. According to the Romanian Tax Code, art. 48, para. 3^1, in case of employment suspension the mandatory condition regarding having one employee is considered fulfilled if the suspension period is less than 30 days and the event happens for the first time in the respective fiscal year. Otherwise, the consequence is that the company's tax status is switched from micro-company to profit-tax payer.
LEGAL BASIS
Romanian Labor Code, Law 53/2003
CHAPTER IV
Suspension of the individual employment contract
Article 49
(1) The suspension of the individual employment contract can take place by law, by the agreement of the parties or by the unilateral act of one of the parties.
(2) The suspension of the individual employment contract has the effect of suspending the performance of work by the employee and the payment of salary rights by the employer.
(3) During the suspension, other rights and obligations of the parties may continue to exist than those provided for in paragraph. (2), if they are stipulated by special laws, by the applicable collective labor contract, by individual labor contracts or by internal regulations.
(4) In case of suspension of the individual employment contract due to an act imputable to the employee, during the suspension she will not benefit from any right resulting from her capacity as an employee.
(5) Each time that during the period of suspension of the contract there is a cause of legal termination of the individual employment contract, the legal cause of termination prevails.
(6) In case of suspension of the individual employment contract, all terms related to the conclusion, modification, execution or termination of the individual employment contract are suspended, except for situations where the individual employment contract terminates by law.
Article 50
The individual employment contract is suspended by law in the following situations:
a) maternity leave;
b) leave for temporary work incapacity;
c) quarantine;
d) exercising a function within an executive, legislative or judicial authority, for the entire duration of the mandate, if the law does not provide otherwise;
e) fulfilling a salaried leadership position in the union;
f) force majeure;
g) if the employee is under preventive arrest, under the conditions of the Criminal Procedure Code;
h) from the date of expiry of the period for which the notices, authorisations or attestations necessary for the exercise of the profession were issued. If, within 6 months, the employee has not renewed the permits, authorisations or attestations necessary for the exercise of the profession, the individual employment contract terminates by law;
i) in other cases expressly provided by law.
Romanian Tax Code, Law 227/2015
ART. 48 - Rules for applying the system of taxation on microenterprise income
3^1) For the purposes of this title, if the employment relationship is suspended, according to the law, the condition regarding the holding of an employee is considered fulfilled if the suspension period is less than 30 days and the situation is registered for the first time in the fiscal year respectively.
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Concediu medical ➡️ pierderea statutului de microintreprindere
⚠️ Atentie administratori de companii micro cu un salariat in concediu medical. Riscati sa deveniti platitori de impozit pe profit
Potrivit Codului Muncii, art. 49-50, in caz de concediu medical contractul de muncă se consideră suspendat. Potrivit Codului Fiscal, art. 48, alin. 31, "în cazul în care raportul de muncă este suspendat, potrivit legii, condiţia referitoare la deţinerea unui salariat se consideră îndeplinită dacă perioada de suspendare este mai mică de 30 de zile şi situaţia este înregistrată pentru prima dată în anul fiscal respectiv." Daca nu, consecința este ca societatea trece la impozit pe profit.
BAZA LEGALA
Legea 53/2003 Codul muncii
CAPITOLUL IV Suspendarea contractului individual de munca
Articolul 49
(1) Suspendarea contractului individual de munca poate interveni de drept, prin acordul partilor sau prin actul unilateral al uneia dintre parti.
(2) Suspendarea contractului individual de munca are ca efect suspendarea prestarii muncii de catre salariat si a platii drepturilor de natura salariala de catre angajator.
(3) Pe durata suspendarii pot continua sa existe alte drepturi si obligatii ale partilor decat cele prevazute la alin. (2), daca acestea sunt prevazute prin legi speciale, prin contractul colectiv de munca aplicabil, prin contracte individuale de munca sau prin regulamente interne.
(4) In cazul suspendarii contractului individual de munca din cauza unei fapte imputabile salariatului, pe durata suspendarii acesta nu va beneficia de niciun drept care rezulta din calitatea sa de salariat.
(5) De fiecare data cand in timpul perioadei de suspendare a contractului intervine o cauza de incetare de drept a contractului individual de munca, cauza de incetare de drept prevaleaza.
(6) In cazul suspendarii contractului individual de munca se suspenda toate termenele care au legatura cu incheierea, modificarea, executarea sau incetarea contractului individual de munca, cu exceptia situatiilor in care contractul individual de munca inceteaza de drept.
Articolul 50
Contractul individual de munca se suspenda de drept in urmatoarele situatii:
a) concediu de maternitate;
b) concediu pentru incapacitate temporara de munca;
c) carantina;
d) exercitarea unei functii in cadrul unei autoritati executive, legislative ori judecatoresti, pe toata durata mandatului, daca legea nu prevede altfel;
e) indeplinirea unei functii de conducere salarizate in sindicat;
f) forta majora;
g) in cazul in care salariatul este arestat preventiv, in conditiile Codului de procedura penala;
h) de la data expirarii perioadei pentru care au fost emise avizele, autorizatiile ori atestarile necesare pentru exercitarea profesiei. Daca in termen de 6 luni salariatul nu si-a reinnoit avizele, autorizatiile ori atestarile necesare pentru exercitarea profesiei, contractul individual de munca inceteaza de drept;
i) in alte cazuri expres prevazute de lege.
Lege 227/2015 Codul fiscal
ART. 48 - Reguli de aplicare a sistemului de impunere pe veniturile microîntreprinderii
3^1) În sensul prezentului titlu, în cazul în care raportul de muncă este suspendat, potrivit legii, condiţia referitoare la deţinerea unui salariat se consideră îndeplinită dacă perioada de suspendare este mai mică de 30 de zile şi situaţia este înregistrată pentru prima dată în anul fiscal respectiv.