- The nominal value of a meal voucher may not exceed the amount of 45 lei.
- Furthermore, in situations where childcare vouchers cannot be issued in electronic format, their equivalent value shall be paid directly by the employer to the nursery or the equivalent entity where the employee’s child is enrolled.
- The entities that may receive direct payment include nurseries, early childhood education units for children under three, and authorized nannies in accordance with Law 167/2014, excluding unauthorized nannies.
- The maximum value of childcare vouchers is 710 lei per month for each child, an amount that is not subject to social contributions but is subject to a 10% income tax.
Value tickets, including childcare vouchers, have been issued exclusively in electronic format for several years, since the decision was made to discontinue printed vouchers.
However, the recently adopted document provides an alternative to issuing childcare vouchers electronically, but only on the condition that employers make the payments directly to nurseries or equivalent entities.
Childcare vouchers are value tickets granted monthly to employees who do not benefit from the leave and allowance granted for raising a child up to 2 years old, or up to 3 years old in the case of a child with a disability.
These vouchers may be used only to pay fees to the nursery where the child is enrolled and are granted, upon request, to one of the parents or to the guardian to whom the child has been entrusted for upbringing and education, based on the family record book.
Professional foster carers or persons hosting a child for whom emergency placement has been ordered under Law no. 272/2004 on the protection and promotion of children’s rights, republished, with subsequent amendments and completions, may not benefit from childcare vouchers.