Companies with employees on medical leave are in danger of paying interest and penalties when rectifying Declaration 112
Calculation of taxes. Photo: physics | Dreamstime.com
The Chamber of Fiscal Consultants has identified a danger that appeared as an effect of legislative changes regarding medical leave allowances. Basically, companies could pay interest and penalties when rectifying the declaration 112 imposed by law. To avoid this situation, the CCF sent an address to the Ministry of Finance and ANAF with proposals to amend the legislation.
The legislative changes require the recalculation of the percentage of payment of the allowances, which will determine, in numerous situations, the need to rectify the payment states related to the previous months.
As a result, the rectification of these payment states will lead to differences in salary taxes related to the modified (increased) allowances according to the new regulations.
“In these circumstances, we consider that it is imperative that, following the submission of the rectifying declaration 112, no interest and delay penalties are not calculated for the differences of fiscal obligations, exclusively from the application of the legislative changes regarding the payment of medical leave”said Dan Manolescu, president of the Chamber of Fiscal Consultants.
We request the introduction, within the declaration 112, of a clear option for highlighting the reason for the rectification – respectively “the recalculation of medical leave – code 01, according to the legislative changes”. Thus, the automatic application of interest and late penalties can be avoided.
In practice, in the case of units with a large number of employees, situations occur frequently in which the rectifying statements are drawn up not only as a result of the recalculation of the payment percentage for medical leave allowances, but also due to the receipt of medical certificates by the employer, a situation that cannot be anticipated or controlled by the taxpayer.
Thus, a single rectifying statement can be based on several factors, and the registration of the case of the rectification must allow the reflection of these multiple causes to avoid the penalization of the taxpayer for situations that are not attributable to them.
The CCF proposes the inclusion in the structure of the declaration 112 of clear and transparent options regarding the causes of the rectification, which allow the distinct highlighting of the cases of rectification generated by legislative changes or by the delayed submission of the supporting documents by the employees.
Also, in order to be able to implement in the form the checkup option, another modification that concerns the Fiscal Procedure Code may be needed in order to ensure a correct and fair fiscal treatment in cases where the calculation of fiscal obligations for previous periods and the rectifications of the tax declarations are imposed by the application of some legal provisions.
According to Law 141/2025, the monthly gross amount of the allowance is:
• 55% of the calculation base for holidays up to 7 days
• 65% for leave between 8 and 14 days
• 75% for holidays over 15 days
Please see the entire address sent by the CCF to the Ministry of Finance and ANAF
