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Law No. 142 Of 9 July 1998 Concerning The Granting Of Vouchers Meal

Original Language Title:  LEGE nr. 142 din 9 iulie 1998 privind acordarea tichetelor de masa

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LEGE no. 142 142 of 9 July 1998 (* updated *) on the granting of meal vouchers ((updated until 16 May 2016 *)
ISSUER PARLIAMENT




---------- The Romanian Parliament adopts this law + Article 1 ((1) Employees of companies, autonomous and budgetary regions, as well as of cooperative units and other legal or natural persons who personally fit through the conclusion of an individual contract of work, hereinafter referred to as the employer, may receive an individual food allowance, granted in the form of meal vouchers. Meal vouchers are issued either on paper or on electronic media, are intended exclusively for the individual food allowance regulated by this law and are fully borne by employer costs. (2) The meal tickets shall be granted within the limits of the state budget or, as the case may be, of the local budgets, for the units in the budget sector, and within the limits of the approved income and expenditure budgets, according to the law, for the other categories of employers. (3) Within the meaning of this law, except in cases where expressly provided otherwise, the term "meal ticket" will be interpreted as referring both to paper vouchers on paper and to electronic meal vouchers. (4) The electronic mass tickets are vouchers of value on electronic medium regulated exclusively by the provisions of this law and intended exclusively for the granting of the individual food allowance of the employees in accordance with the provisions this law. (5) The paper and electronic media shall be issued exclusively for use within the limits of this law. (6) The employer has the freedom to decide whether to grant meal vouchers and in what form, following consultation with employees, through legally constituted trade union organizations or by employees ' representatives, as the case may be. ----------- Article 1 has been amended by section 1. 1 1 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 2 (1) Table tickets, on paper or electronic media, shall be issued only by the units authorized by the Ministry of Public Finance, hereinafter referred to as issuing units, or by employers who have organized canteens-restaurant or buffets. (2) The issuing units of meal vouchers on paper and/or on electronic support carry out this activity only on the basis of the operating authorization, granted by the Ministry of Public Finance. The operating authorization shall be granted according to the criteria established by the Ministry of Public Finance, so as to ensure the competitive development of the services provided by this law. ((3) Units issuing meal vouchers shall be obliged to take the necessary measures to ensure their safe movement. ((. Each paper-based meal ticket shall be valid only if it has entered the number under which it has been inserted by the issuing unit and shall, at least, include the following particulars: a) name and address of the issuer; b) the nominal value of the meal ticket; c) data relating to the period of validity; d) the prohibition of being used for the purchase of cigarettes or alcoholic products; e) space for the registration of the name and surname of the employee who is entitled to use the meal ticket; f) space for the registration of the date and application of the stamp of the unit to which the meal ticket has been used. (. Each electronic meal ticket shall be valid only if the particulars referred to in paragraph 1. ((4) lit. a), c) and d), as well as the name and surname of the employee who is entitled to use the meal ticket are entered on the electronic table ticket or stored in another way in it. (6) The electronic media-issued meal tickets may be supplied exclusively with the nominal value of meal vouchers granted by the employer and may be used only for the payment of the meal or for the purchase of food products in the establishments mentioned in art. 6 6 para. ((4). (7) Mass tickets issued on electronic media shall not allow cash withdrawal operations to be carried out. (8) The issuing units of paper vouchers on paper and/or on electronic medium shall be obliged to open separate accounts or payment accounts, through which the amounts representing the receipts and payments related to the nominal value of the meal vouchers, so as to allow a clear record of the amounts used under contracts concluded with employers and food establishments, grocery stores, canteens-restaurant and buffets. (9) The issuing units of electronic meal vouchers can organize platforms for the issuance of meal vouchers or conclude contracts with organizations that administer payment schemes/arrangements or other specialized organizations, as the case may be. ------------- Article 2 has been amended by section 2. 2 2 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 3 (1) The nominal value of a meal ticket shall not exceed the amount of 15,000 *) lei at the date of application of the provisions of this Law. (2) The nominal value of a meal ticket, provided in par. (1), can be indexed semi-annually with the consumer price index, registered with food goods, communicated by the National Institute of Statistics. ------------- Alin. ((2) of art. 3 3 has been amended by art. I of EMERGENCY ORDINANCE no. 121 121 of 22 December 2011 published in MONITORUL OFFICIAL no. 931 931 of 29 December 2011. (3) If from the application of the provisions of par. ((2) results in an indexed nominal value of a meal ticket lower than the last indexed nominal value, for the following periods the nominal value of the meal ticket remains unchanged. ---------------- Alin. ((3) art. 3 was introduced by the unique article of EMERGENCY ORDINANCE no. 5 5 of 14 February 2007 , published in MONITORUL OFFICIAL no. 129 129 of 22 February 2007. + Article 4 (1) The employer who purchases directly from an issuing unit of meal vouchers on paper the need for paper meal vouchers shall pay both the nominal value of meal tickets and the cost of the imprimate representing Meal ticket. (2) The employer who contracts with an issuing unit of meal vouchers the service of issuing the meal vouchers on electronic medium shall pay the nominal value of the meal tickets distributed to the employees, as well as the cost of issuing the tickets mass on electronic media. (3) The nominal value of meal vouchers granted to employees, either on paper or on electronic media, cannot be diminished in any way. ------------- Article 4 has been amended by section 4. 3 3 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 5 (1) The paper tables on paper shall be distributed monthly, in the last decade of each month for the following month, by the employer. (2) Under the conditions provided in par. (1) the employer shall distribute, per employee, a number of meal vouchers corresponding to the number of working days of the month for which the distribution is made. (3) The value of electronic meal vouchers is transferred monthly to employees, in the last decade of each month for the next month, by the issuing unit of electronic meal vouchers, corresponding to the number of days The month for which the transfer is made, according to the contract concluded by the issuing unit with the employer (4) Paper-based meal tickets may not be distributed by employers if they, at the date set for distribution, have not paid the issuing unit, in full, the nominal value of the purchased meal vouchers, including the cost of the Imprimates representing meal vouchers. (5) The value of electronic meal vouchers cannot be transferred to employees on electronic medium if, at the date set for the transfer, employers have not paid the issuing unit, in full, the nominal value of meal tickets in purchased electronic format, including the costs related to the issuance of purchased electronic meal vouchers. ------------- Article 5 has been amended by section 6.6. 4 4 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 6 (1) The salariate may use, on a monthly basis, a number of meal vouchers at most equal to the number of days in which it is present at work in the establishment. (2) The paper and electronic media shall be used only for the payment of the meal or for the purchase of foodstuffs. (3) Paper-based meal tickets may be used in food establishments, grocery stores, cantine-restaurant, buffets, with which the issuing units of paper meal vouchers have contracted the provision of those services. (4) Electronic meal tickets can only be used in food establishments, grocery stores, restaurant-canteens, buffets, which have concluded contracts for the provision of services covered by this law with the issuing units of electronic meal vouchers, and must allow the use, exclusively, for the purpose of using the individual food allowance. (5) If the amount corresponding to the food products required by the employee is less than the nominal value of the meal vouchers on paper, their use shall be considered integral. It is forbidden to give a rest of money to the paper ticket on paper. (6) Debitation of the amounts corresponding to the food products requested by the employee, in the case of electronic meal vouchers, is carried out at the value of the respective food products. ------------- Article 6 has been amended by section 6. 5 5 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 7 (1) The employer, together with the legally constituted trade union organizations or, where a trade union is not constituted, with the representative of the employees, shall establish by common agreement the issuing unit of the meal tickets with which they will contract the provision proper services. (2) The issuing units are required to transmit to employers the list of food establishments, grocery stores, cantine-restaurant, buffets, corresponding to the network used, to which employees can use meal vouchers. The quality of services and the lowest level of prices through the practice of minimum commercial additions will be considered when establishing these units. ----------- Alin. ((2) of art. 7 7 has been amended by section 6 6 of art. I of LAW no. 291 291 of 13 November 2013 published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. (3) The settlement of meal vouchers between food establishments and the issuing units of meal vouchers shall be made only through bank units. The same settlement regime will also apply to the relationship between the employer and the issuing unit. ((4) The amounts carried out through the operations with paper and/or electronic meal vouchers by the issuing units of paper vouchers on paper and/or on electronic media cannot be used for reinvestment for other purposes. ----------- Alin. ((4) of art. 7 7 has been amended by section 6 6 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 8 *) (1) Amounts corresponding to meal vouchers granted by the employer, within the limits of the nominal value provided in art. 3, are deductible when calculating the corporate tax, and for the employee are exempt from paying the income tax in the form of salary. (2) The amounts referred to in par. (1) shall not be taken into account either for the employer or for the employee when establishing the rights and obligations that are determined in relation to the salary income. + Article 9 The employee has the obligation to return to the employer, at the end of each month, as well as to the termination of the individual employment contract, unused meal vouchers, in the case of paper tickets on paper, or the value corresponding to the tickets unused mass, in the case of electronic meal vouchers. ------------- Article 9 has been amended by section 6.6. 7 7 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 10 *) (1) It constitutes the following facts, if they are not committed under such conditions that, according to the criminal law, they are considered crimes: a) the marketing by employees and by food establishments of meal vouchers against a fraction of price or products other than food; b) the use by employees of a number of meal tickets higher than the number of days in which they are present at work in the establishment. (2) Contraventions provided in par. ((1) lit. a) is sanctioned with a fine of 100 lei to 500 lei *), and those provided in par. ((1) lit. b), with a fine of 20 lei to 50 lei *). + Article 11 Finding the contraventions provided in art. 10, as well as the application of contravention fines are made by the authorized staff of the Ministry of Labour and Social Protection and the general departments of work and social protection of the county and of the city of Bucharest. + Article 12 Provisions art. 10 and 11 are completed with the provisions of Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 , with subsequent amendments and completions. ------------- Article 12 has been amended by section 4.2. 8 8 of art. I of LAW no. 291 291 of 13 November 2013 , published in MONITORUL OFFICIAL no. 701 701 of 15 November 2013. + Article 13 Within 60 days of the publication of this law in the Official Gazette of Romania, the Ministry of Labour and Social Protection will develop implementing rules, approved by Government decision. This law was adopted by the Chamber of Deputies and the Senate in the joint meeting of 5 May 1998, in compliance with the provisions of art. 74 74 para. ((1) and of art. 76 76 para. (2) of the Romanian Constitution.
p. ROOM PRESIDENT
DEPUTIES
PAULA MARIA IVANESCU
p. SENATE PRESIDENT
MIRCEA IONESCU-QUINTUS --------