Here's how you can reimburse your vacation expenses as an employee!
There are two possibilities for employees to reimburse their vacation expenses, each with its own fiscal consequences:
 
  1. Issuance of Vacation Vouchers
 
Vacation vouchers are value tickets provided to employees to cover expenses related to domestic tourism vacations. The maximum amount that can be granted to an employee during a fiscal year in the form of vacation vouchers is 6 times the gross minimum wage guaranteed by law.
Therefore, for the year 2023, the limit is 6 * 3,000 lei = 18,000 lei.
 
According to the provisions of the Fiscal Code, vouchers provided by the employer to the employee in accordance with the law are subject to income tax but are not considered when calculating social security contributions (CAS) and healthcare contributions (CASS).
 
Reimbursement of Touristic and/or Treatment Services, including transportation, during the vacation period
A benefit that can be exempt from taxes is the reimbursement of touristic and/or treatment services, including transportation, for employees and their family members during the vacation period. These benefits are granted by the employer in accordance with the employment contract, internal regulations, or special laws and are financed within an annual limit representing the level of the average gross salary used in the calculation of the state social security budget for the year in which they were granted.
 
For the year 2023, the value of the average gross salary has been set at 6,789 lei. Additionally, this benefit is included, along with seven other types of benefits (in the order established by the employer), within the 33% limit of the employee's base salary.
 
Vacation Vouchers:
  • Can only be granted for domestic tourism
  • Annual limit for 2023: 6 * 3,000 lei = 18,000 lei
  • Taxation: 10% income tax; CAS and CASS are exempt
 
Expense Reimbursement for Vacation:
  • Can cover both domestic and international tourism expenses
  • Limits:
  • Annual limit for 2023: 6,789 lei
  • Monthly limit during disbursement: 33% of the base salary
  • Taxation: If the expense falls within the limit, it is exempt from taxes. Any amount exceeding the limit is subject to income tax, CAS, and CASS.
 
As an employee, you have two options to reimburse your vacation expenses. 
The first option is to receive vacation vouchers, which are value tickets provided for domestic tourism vacations. The maximum limit for vacation vouchers in 2023 is 18,000 lei, and they are subject to income tax but not social security contributions. 
 
The second option is to claim reimbursement for vacation expenses, which covers both domestic and international tourism. The limit for 2023 is 6,789 lei per year and 33% of the base salary in the month of reimbursement. 
 
If the expenses are within the limit, they are tax-exempt. Any amount exceeding the limit is subject to income tax, CAS, and CASS contributions.