TAX TREATMENT OF MOBILITY ALLOWANCES

The purpose of this paper is to clarify is to clarify the transposition into practice of the aspects related to the application of the legal provisions regulating the tax treatment of the additional benefits granted according to the mobility clause.

There are two categories of employees who benefit from additional benefits according to the mobility clause: the first category refers to drivers who carry out road transport activities according to Government Decision no. 38/2008 and the second category includes other mobile employees. In this paper, we will present the fiscal treatment of the additional benefits granted according to the mobility clause, in compliance with the provisions related to income tax of the nature of salaries and mandatory social contributions.