Good news for employees and employers! Starting from 2025, the maximum limit for reimbursing tourism services without applying payroll taxes increases significantly. The amount rises from 7,567 RON (the 2024 level) to 8,620 RON, providing more flexibility for companies and increased benefits for employees.
 
What Does the Reimbursement of Tourism Services Entail?
 
The reimbursement of tourism services is an extra-salary benefit that employers can offer employees to cover vacation-related expenses. This benefit is exempt from income tax and social contributions if it adheres to the legal limits.
 
What Types of Expenses Can Be Reimbursed?
 
The non-taxable ceiling includes the following types of expenses:
  • Tourism and/or treatment services taken during a vacation.
     
  • Transport costs related to travel to/from the vacation destination.
     
  • Tourism services for the employee and their family members.
     
Benefits of Reimbursement for Employees and Employers
For employees, this benefit increases their purchasing power and provides access to vacations without additional costs, reducing the tax impact on their salary. For employers, reimbursement is an efficient way to retain employees and reduce salary-related costs, as it is included within the 33% ceiling of the basic salary allocated for tax-free benefits.
 
What Should You Know About the Tax Ceiling?
  • The benefit is included within the 33% ceiling of the basic salary set for tax advantages such as voluntary pensions, private medical insurance, and other benefits.
     
  • It cannot be combined with vacation vouchers, meaning employees can choose either vacation vouchers or reimbursement of tourism expenses.
     
  • Profit tax deductibility is limited to 5% of personnel salary expenses, yet it still offers significant fiscal advantages for employers.
     
Practical Example
An employee with a gross basic salary of 10,000 RON can benefit from various fiscal facilities, including reimbursement for tourism services. If the employer provides this benefit up to the maximum of 8,620 RON per year, the amount will be exempt from income tax (10%) and social contributions (CAS and CASS), resulting in substantial savings compared to an equivalent gross salary.
 
What Should Employers Do?
 
Employers can decide monthly how to allocate benefits to employees within the 33% ceiling, depending on the company’s internal policy. It is recommended to carefully analyze the benefits provided to maximize fiscal advantages and optimize the employee reward structure.
 
 
The increase in the ceiling for reimbursement of tourism services in 2025 brings significant benefits for both employees and employers. Proper implementation of this mechanism can contribute to fiscal optimization and enhance the attractiveness of job positions.
 
Need help implementing this benefit correctly? Contact the Financess Team for tailored solutions for your business!
📞 (+40) 749 097 969
📧 contact@financess.ro