Meal vouchers and holiday vouchers
⮚ Starting from the 1st of January 2024, the cost of meal vouchers and holiday vouchers granted according to the law will be included in the CASS calculation basis (10% tax)
Other salaries provisions
⮚ Employers may provide employees and their families with tourist, treatment, and transport services during their leave, according to the provisions of the employment contract, internal regulations, or special laws, or financed from the budget. These benefits are limited annually and are based on the level of average gross salary used for that year’s state social security budget.
⮚ These provisions do not apply to employees who benefit from holiday vouchers.