newsweek.ro/economie/primesti-bani-de-craciun-de-l

In December, companies may provide bonuses or gifts, which are taxed differently based on their nature. The tax code allows a non-taxable limit of 300 lei for Christmas gifts per employee and their minor children, provided legal conditions are met. For example, if an employee receives a 450 lei gift, the first 300 lei are tax-free, while the remaining 150 lei are taxable. This limit applies separately to each recipient, allowing for a total of 900 lei in gifts without tax if conditions are satisfied. Employees should clarify with their employer how payments are categorized to understand any discrepancies in their payslips.