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ICCJ_155119 AI generated

Meal allowance for healthcare staff included in social contribution base from 2018; referral admitted in favor of tax authority.

Case Number ICCJ_155119
Court / Authority
Jurisdiction Romania (RO)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The High Court of Cassation and Justice admitted the referral from the Brașov Court of Appeal and ruled that, for the interpretation of Art. 139(1)(a), Art. 142(s)(3), and Art. 157(1)(a) and (2) of the Fiscal Code (Law No. 227/2015), the meal allowance granted to healthcare staff under Art. 18(1) and (5) of Framework Law No. 153/2017 is included in the calculation base for social insurance contributions and health insurance contributions starting 1 January 2018. The decision, which is binding under Art. 521(3) of the Civil Procedure Code, resolved a preliminary question of law raised in a pending case, thereby clarifying that the allowance is not exempt from these contributions and primarily benefits the tax authority by expanding the contributory base for the period specified.

Legislator headnote

AI generated

art. 18 alin. (1) şi (5) din Legea-cadru nr. 153/2017, art. 521 alin. (3) din Codul de procedură civilă; Meal allowance for healthcare staff included in social contribution base from 2018; referral admitted in favor of tax authority: 139(1)(a), Art. 142(s)(3), and Art. 157(1)(a) and (2) of the Fiscal Code (Law No. 227/2015), the meal allowance granted to healthcare staff under Art. 18(1) and (5) of Framework Law No. 153/2017 is included in the calculation base for social insurance contributions and health insurance contributions starting 1 January 2018. The decision, which is binding under Art. 521(3) of the Civil Procedure Code, resolved a preliminary question of law raised in a pending case, thereby clarifying that the allowance is not exempt from these contributions and primarily benefits the tax authority by expanding the contributory base for the period specified.

Keywords

AI generated
social allowance health insurance fiscal law preliminary decision in social insurance calculation of contribution period tax authority

Cited Legislation

AI generated
art. 18 alin. (1) şi (5) din Legea-cadru nr. 153/2017
Supporting ground: these provisions govern the meal allowance for healthcare staff, the inclusion of which in the contribution base was the subject of the ruling.
art. 521 alin. (3) din Codul de procedură civilă
Procedural provision applied in the dispositive to make the ruling mandatory.
AI generated
Decizia nr. 5/2020
Taxability of statutory food allowances in social security and health insurance contribution bases
Decizia nr. 90/2025
Inclusion of statutory meal allowance in base for calculating sick, study, and childcare leave benefits for public sector personnel.
Decizia nr. 330/2025
Eligibility of social assistance personnel for medical allowances under Framework Law 153/2017
Decizia nr. 21/2026
Taxation of statutory free medical reimbursements for judicial auxiliary staff: conflict between status law benefits and Tax Code exemptions
ICCJ_219279
Cumulative Public Sector Salary Surcharges for Health and Social Assistance Under Framework Law 153/2017

Key legal questions extracted by Legislator

AI generated
art. 139 alin. (1) lit. a), art. 142 lit. s) pct. 3, art. 157 alin. (1) lit. a) şi alin. (2) din Legea nr. 227/2015

Core grounds for the ruling: these provisions, as interpreted together with Law no. 153/2017, determine that the meal allowance is included in the calculation basis of social insurance contributions.

art. 18 alin. (1) şi (5) din Legea-cadru nr. 153/2017

Supporting ground: these provisions govern the meal allowance for healthcare staff, the inclusion of which in the contribution base was the subject of the ruling.

art. 521 alin. (3) din Codul de procedură civilă

Procedural provision applied in the dispositive to make the ruling mandatory.

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Full text

ROMÂNIA

ÎNALTA CURTE DE CASAŢIE ŞI JUSTIŢIE

Completul pentru dezlegarea unor chestiuni de drept

Minuta deciziei nr. 5 Dosar nr. 2352/1/2019

Ședința din 20 ianuarie 2020

ÎN NUMELE LEGII

DECIDE:

Admite sesizarea formulată de Curtea de Apel Brașov - Secția civilă, în dosarul nr. 92/119/2019 şi, în consecință, stabilește că:

În interpretarea şi aplicarea dispozițiilor art. 139 alin. (1) lit. a), art.142 lit. s) pct. 3, precum şi ale art. 157 alin. (1) lit. a) şi alin. (2) din Legea nr. 227/2015 privind Codul fiscal, cu modificările şi completările ulterioare, indemnizația de hrană acordată personalului din sistemul sanitar, în conformitate cu dispozițiile art. 18 alin. (1) şi (5) din Legea-cadru nr. 153/2017 privind salarizarea personalului plătit din fonduri publice, cu modificările și completările ulterioare, se cuprinde în baza de calcul al contribuției de asigurări sociale și în baza de calcul al contribuției de asigurări sociale de sănătate, începând cu data de 1 ianuarie 2018.

Obligatorie, potrivit dispozițiilor art. 521 alin. (3) din Codul de procedură civilă.

Pronunțată în ședință publică, astăzi, 20 ianuarie 2020.