A guide to household activity vouchers (Legea 111/2022): which services they cover, the ANOFM platform, the nominal value and the registration steps for company, employee and provider.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
Household activity vouchers (tichete de activități casnice) are a mechanism through which domestic services — cleaning, gardening, care work — can be paid for legally and simply, while the person providing them earns insurance contribution periods. Although it is not a classic salary benefit, employers come across it more and more often. Here is how it works.
Household activity vouchers were introduced by Legea 111/2022, with implementing rules and orders issued by the Ministry of Labour. The operational role falls to ANOFM (the National Agency for Employment), which runs the dedicated platform.
The mechanism targets household activities: cleaning and home maintenance, washing and ironing, preparing meals, gardening, tutoring and the care of children or of dependent persons, minor repairs — occasional domestic services, not a permanent employment relationship.
Transactions run through the ANOFM electronic platform (tichete.anofm.ro), where the beneficiaries (those who pay for the services), the providers (those who carry them out) and, where applicable, the issuing units are registered. The platform links the payment to the provider’s insurance contribution.
Each voucher has a nominal value of 15 lei, which can be updated annually through the state social insurance budget law. Of those 15 lei, a part (roughly 3 lei) represents the contributions that allow the provider to benefit from pension and health insurance without an employment contract.
The key threshold: a provider who exchanges at least 85 vouchers in a month (the equivalent of 1,275 lei) becomes insured in the pension and health systems for that month. The scheme also provides incentives for active beneficiaries (a bonus in vouchers per year) — check the up-to-date values on the ANOFM platform, as they may be revised.
Vouchers are valid for 12 months from purchase, after which they can no longer be used. It is worth planning their purchase and use within that window.
The platform and the mechanism assume a monthly record of the vouchers issued and used, on the basis of which, among other things, the provider’s insured status is established. The specific tax treatment of these transactions should be checked at the time of use, as the rules may be updated.
Even though household activity vouchers run on the ANOFM platform, a company that uses them needs an orderly record of non-salary benefits and of the beneficiary lists per person. Workly keeps that record in the same place as the rest of the personnel data, with no parallel Excel files — useful for companies that combine salary and non-salary benefits and want a single, consistent picture.
Informational article, accurate at the date of publication. Not tax or legal advice. The values, thresholds and tax treatment of household activity vouchers may change — always check the framework in force at source (ANOFM, the Ministry of Labour, the Official Gazette) or consult a specialist before using them.
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