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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Law No. 142 of 9 July 1998 (* updated *) on the ticket table (updated until May 16, 2016 *) ISSUER-PARLIAMENT------Parliament adopts this law.


Article 1 (1) Employees within companies, public corporations and autonomous budget sector as well as within other cooperative units and natural or legal persons employing personnel through the conclusion of an individual contract of employment, hereinafter referred to as the employer can receive a grant of individual foods, granted in the form of meal vouchers. Meal tickets are issued either on paper or electronically, are intended solely for individual food allowance regulated by this law and shall be borne in full by the employer's cost.
  

(2) meal tickets shall be granted within the limits of the provisions of the State budget or, where appropriate, of local budgets, budgetary sector units, and within the limits of budget revenue and expenditure approved under the law for other categories of employers.
  

(3) for the purposes of this law, except where it is otherwise expressly provided, the term "mass ticket» shall be construed as referring both to the issues table on paper, and table tickets electronically.
  

(4) Issues table in electronic format are valuable vouchers electronically governed solely by the provisions of this law and intended exclusively for the grant of individual food allowance to employees in accordance with the provisions of this law.
  

(5) meal tickets on paper and electronic are issued exclusively to be used within the limits of the present law.
  

(6) the employer has the discretion to decide whether grants and vouchers in which form, in consultation with employees through legally constituted trade unions or employees ' representatives, as appropriate.
  

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Art. 1 was amended by section 1 of article. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 2 (1), Tickets on paper or electronically, shall be issued only by the units authorized by the Ministry of public finance, hereinafter the issuing unit, or by employers who have organized canteens-restaurant times buffets.
  

(2) the issuing of vouchers meal Units on paper and/or electronic carries out this activity only on the basis of the authorization, granted by the Ministry of public finance. Authorization shall be granted operating according to criteria established by the Ministry of public finance, so as to ensure the development of competitive services provided for in this law.
  

(3) Units that emit tokens are required to take the necessary measures to ensure their movement safely.
  

(4) Each meal ticket on paper is valid only if it has entered the number under which it was numbered by issuing and if includes at least the following particulars: (a) the name and address of the issuer);
  

b) face value of a ticket;
  

c) data relating to the period of validity;
  

d) prohibition to be used for the purchase of cigarettes or alcoholic products;
  

e for name space) and surname of the employee who is entitled to use the ticket;
  

f) space intended for inclusion and application date stamp of the establishment at which the ticket was used.
  

(5) Each meal ticket electronically is valid only if the particulars listed in paragraph 1. (4) (a). a), c) and (d)), as well as first and last name of the employee who is entitled to use the ticket table are included in the meal ticket electronically or stored in some other way.
  

(6) table tickets issued electronically can be fed exclusively with the nominal value of the meal vouchers provided by the employer and may only be used for payment or for the purchase of food products in establishments referred to in article 1. 6 paragraph 1. 4. (7) meal tickets issued electronically does not permit you to perform operations of cash withdrawal.
  

(8) the issuing of Units mass tickets on paper and/or electronically are required to open accounts or sub-accounts of separate payments, which will be satisfied by the amounts of proceeds and payments of nominal value of the coupons, so as to allow a clear record of amounts used under contracts with employers and establishments of public catering , grocery stores, cafeterias, restaurant and cafeterias.
  

(9) Units of mass tickets issuing electronic platforms can be organised for the issue of a ticket or can conclude contracts with organizations that operate schemes/payment arrangements or other specialized organizations, as appropriate.
  

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Art. 2 was amended by paragraph 2 of article 9. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 3 (1) the nominal value of a meal voucher may not exceed the amount of 15.000 lei) from the date of application of the provisions of this law.
  

(2) the face value of a ticket, provided for in paragraph 1. (1) can be indexed quarterly with the consumer price index, food goods recorded, communicated by the National Institute of statistics.
  

— — — — — — — — — — — —-. (2) of article 9. 3 was modified by art. From the EMERGENCY ORDINANCE nr. 121 of 22 December 2011 published in MONITORUL OFICIAL nr. 931 of 29 December 2011.

(3) where the application of the provisions of paragraph 1. (2) results in a nominal value of an indexed token table is less than the nominal value, the last indexed for later periods the nominal value of the meal ticket remains unchanged.
  

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Alin. (3) art. 3 was introduced by article in EMERGENCY ORDINANCE No. 5 of 14 February 2007, published in MONITORUL OFICIAL nr. 129 of 22 February 2007.


Article 4 (1) the employer who purchases directly from a mass issuing tickets on paper tickets requirements table on paper pay vouchers so the nominal consideration therefor, and cost imprimatului table representing the ticket.
  

(2) an employer who contracts with a unit mass of issuing service vouchers for tickets in mass electronic pay the equivalent value of vouchers distributed to the employees table, as well as the cost of issuing the ticket table electronically.
  

(3) the nominal value of vouchers meal given to employees, either on paper or electronically, must not be diminished in any way.
  

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Art. 4 was amended by section 3 of article 9. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 5 (1) mass tickets on paper is distributed on a monthly basis, in the last decade of each month for the following month, by the employer.
  

(2) under the conditions laid down in paragraph 1. (1) the employer shall distribute, on an employed a number of meal vouchers corresponding to the number of working days in the month for which you want to distribute.
  

(3) the value of the vouchers table electronically is transferred monthly to the employees, in the last decade of each month for the following month, by the issuing of vouchers electronic mass, corresponding to the number of working days in the month for which the transfer is made pursuant to a contract concluded with the employer of the issuing unit.
  

(4) mass tickets on paper may not be distributed to employers if they date for distribution, have not been paid to the issuing unit, in full consideration of vouchers meal purchased, including the cost of prints depicting the issues table.
  

(5) the value of the vouchers table electronically cannot be transferred to employees on electronic support if, on the date set for the transfer, the employers have not paid the issuing unit, in full consideration of vouchers meal purchased in electronic format, including the costs of issuing the ticket table electronically purchased.
  

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Art. 5 was amended by paragraph 4 of art. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 6 (1), the employee can use a number of a monthly meal vouchers equal to the number of days on which work is currently in the drive.
  

(2) meal tickets on paper and electronic support can only be used for payment or for the purchase of food.
  

(3) mass tickets on paper can be used in catering, food stores, cafeterias, restaurant buffets, with the issuing of units mass tickets on paper have contracted the services in question.
  

(4) mass tickets electronically may only be used in catering, food stores, cafeterias, restaurant buffets, who have concluded contracts for the provision of services covered by this law issuing units of mass tickets electronically, and must allow use, solely for purposes of individual food allowance.
  

(5) where the amount of food required by the employee is less than the face value of the vouchers table on paper, their use is considered full. It is prohibited to grant the rest of the meal ticket money on paper.
  


(6) the amounts corresponding to the Cutting of food requested by the employee if the ticket table electronically, shall be carried out on the value of these foods.
  

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Art. 6 was amended by section 5 of art. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 7 (1) the employer shall, together with the legally established trade union organizations or, where there is a Union, employee representative shall agree on an outbound unit of mass with tokens that will constrict the appropriate services.
  

(2) issuing Units have the obligation to transmit employers list catering establishments, grocery stores, cafeterias, restaurant buffets, corresponding to the network used, from which employees can use the vouchers. The establishment of these units will be taken into consideration quality of the services and the maximum possible price reduced by practicing some commercial additives.
  

— — — — — — — — — —-. (2) of article 9. 7 was amended by section 6 of article. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.

(3) settlement of vouchers meal between catering and ticket issuing units of mass shall be made only by means of banking establishments. The same arrangements will apply to settlement and if the relationship between the employer and the issuing unit.
  

(4) the amounts of the transactions carried out through mass tickets on paper and/or electronically by issuing units of mass tickets on paper and/or electronically may not be used for reinvestment purposes.
  

— — — — — — — — — —-. (4) article. 7 was amended by section 6 of article. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 8) (1) the amounts corresponding to the ticket table provided by the employer, within the limits of the nominal value. 3, are deductible when calculating income tax for salaried are exempt from tax on the income in the form of salary.
  

(2) the amounts set out in paragraph 1. (1) shall not be taken into account nor the employer nor the employee in determining rights and obligations shall be determined in relation to the salary.
  


Article 9 the employee shall repay the employer, at the end of each month, as well as at the termination of the individual contract work table, unused tickets, meal vouchers in case on paper, the amount of unused meal tickets, meal vouchers in the case of electronically.
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Art. 9 has been modified by point 7 of article. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 10 *) (1) the following acts Constitute offences, if they are not committed in such circumstances that, according to the criminal law, be considered offences: the selling of wage earners) and by catering to vouchers for a mass fractions or products other than foodstuffs;
  

b) the use by employees of a number of tickets larger than the number of days that are present in the work unit.
  

(2) the Offences referred to in paragraph 1. (1) (a). the fine shall be imposed) from 100 to 500 lei lei) and those referred to in paragraph 1. (1) (a). (b)), with a fine of from 20 to 50 lei lei).
  


Article 11 the finding of violations under article 4. 10, and the application of administrative fines shall be carried out by authorized personnel of the Ministry of labour and social protection and the General Directorates of labour and social protection and the municipality of Bucharest.


Article 12 the provisions of art. 10 and 11 shall be supplemented by the provisions of Ordinance No. 2/2001 on the legal regime of contraventions, approved with amendments and completions by law No. 180/2002, as amended and supplemented.
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Art. 12 was amended by section 8 of article. 1 of law No. 291 of 13 November 2013, published in MONITORUL OFICIAL nr. 701 November 15, 2013.


Article 13 within 60 days of the publication of this law in the Official Gazette of Romania, the Ministry of labour and social security shall develop rules, approved by the Decree of the Cabinet of Ministers.

This law was adopted by the Chamber of Deputies and the Senate in joint session of 5 May 1998, in compliance with the provisions of art. 74 para. (1) and of article 23. 76 para. (2) of the Constitution of Romania.

p. CHAMBER of DEPUTIES PRESIDENT PAULA M. IVĂNESCU p. SENATE CHAIRMAN MIRCEA IONESCU-QUINTUS--------