The gifts, including the gift tickets offered by employers to the employees, but also in the benefit of their under age children, on different occasions (March 8^th, Easter, June 1^st, Christmas and other similar events celebrated by other religious cults) are not subject to the income tax (salaries), if their value for each person /each event mentioned above does not surpass the amount of 150 lei.

The gifts, including the gift tickets offered to the employees on various occasions, excepting those mentioned above and over the mentioned legal limit (150 lei/person) are considered incomes assimilated to salaries and they are subject to income tax (16%), and, of course, are included in the basis for calculating the mandatory social insurance contributions (employee and employer).

For the employer, the gifts offered to the employees that are not taxable under income tax (those in amount of 150 lei /event/employee) are deductible only in the limit of 5% of the value of the total salary expenses (they are included in the category of limited social expenses). The gifts offered to the employees above the individual not taxable limit are entirely deductible for the employer if they are assimilated to the salary advantages and object to taxation as salary components.