The contributions to optional pension funds according to Law no. 204/2006 and voluntary health insurance according to Law no. 95/2006, republished, paid by the employer for its own employees, are not taxable in the understanding of the income tax in the limit of 400 euro/year/person.

The expenses made on behalf of an employee for optional pension funds, and expenses for voluntary health insurance, are deductible for the company in the limit of 400 euro/participant/year for each of those 2 expenses.

The contributions at an optional pension funds according to Law no. 204/2006 paid by the employees are deductible at the calculus of the salary incomes tax in the limit of 400 euro/year.

There is also the possibility of deducting the voluntary health insurance according to Law no. 95/2006, republished, paid by the employees, in such a manner that it does not overcome the amount of 400 euro/year (equivalent in lei).