Salary tax exemption for employees of companies active in the IT field. In order to benefit from this exemption, the employer as well as the employees must meet and comply with certain aspects. The last normative act that regulates this subject is Order No. 1168/2017 /3024/2018/ 492/2018/ 3337/2017 and which presents the following:
1. The company must carry out its activity on the territory of Romania and have as an object of activity the creation of computer programs (NACE code 5821, 5829, 6201, 6202, 6209).
2. The employee must be employed in one of the following positions: database administrator; analyst; system engineer in informatics; software system engineer; IT system manager; programmer; computer systems designer; computer system programmer; programmer help; analyst help.
3. The post must be part of a specialized IT department, highlighted in the employer’s organizational chart, such as: direction, department, office, service, office, department or similar.
4. The employee must hold a diploma awarded after completing a form of long-term or short-term higher education, or hold a diploma awarded after completing the first cycle of undergraduate university studies, issued by an accredited higher education institution, or hold a baccalaureate diploma and attend the courses of an accredited higher education institution and effectively perform one of the activities provided in the annex.
5. The company must have realized in the previous fiscal year and register separately