How can you show employees that you appreciate their efforts, beyond salary? As an employer, your gestures have a direct impact on employee motivation. Recent studies show that employees who receive personalized and flexible benefits are 21% more engaged (Gallup, 2024), and companies that adopt such practices significantly reduce staff turnover (Deloitte Human Capital Trends, 2025).\n
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\nOffering Easter gift vouchers is not just an extra bonus. Through this gesture, you clearly communicate that each employee\u2019s effort matters and that you care about their well-being and that of their family. This initiative builds genuine connections with your team and strengthens long-term motivation. Here\u2019s what you need to know about Easter vouchers and other benefits worth offering your employees!<\/p>\n
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Romanian legislation allows employers to grant gift vouchers without salary taxes up to 300 RON per employee per occasion \u2013 including Easter, Christmas, or other holidays. This amount was established through Emergency Ordinance no. 130\/2021 on certain fiscal-budgetary measures, published in the Official Gazette no. 1202 of December 18, 2021, which increased the threshold from 150 RON to 300 RON for gifts granted to employees and their children on holidays or special events (June 1st, March 8th).<\/p>\n
In practice, if you offer 300 RON for Easter, the employee receives the full amount, without the company paying income tax or mandatory social contributions. This provision is now consolidated in the Fiscal Code, art. 76 para. (1) lit. b, clearly defining the conditions under which these gift vouchers remain tax-exempt.<\/p>\n
Tip for employers: include gift vouchers in your internal policy or benefits regulation. This ensures clear planning, transparency, and compliance with legislation.<\/p>\n
Emergency Ordinance no. 30\/2021, which amends the Fiscal Code, establishes the framework for granting tax-exempt gift vouchers:<\/p>\n
For cash and\/or in-kind gifts, including gift vouchers, granted by employers, the income is non-taxable provided that the value for each individual, for each of the occasions below, does not exceed 300 RON:
(i) gifts offered to employees, as well as to their minor children, on the occasion of Easter, Christmas, and similar holidays of other religious denominations;
(ii) gifts offered to female employees on March 8th;
(iii) gifts offered to employees for the benefit of their minor children on June 1st.<\/p>\n
If you decide to be more generous and exceed the 300 RON threshold, the additional amount becomes taxable salary income and is subject to: venit salarial impozabil<\/strong> si se supune:<\/p>\n 10% income tax<\/strong><\/p>\n<\/li>\n social contributions (CAS and CASS)<\/strong><\/p>\n<\/li>\n<\/ul>\n For example, if you offer 500 RON:<\/p>\n 300 RON \u2192 tax-exempt<\/p>\n<\/li>\n 200 RON \u2192 taxable<\/p>\n Calculation:<\/strong><\/p>\n Income tax: 10% of 200 RON = 20 RON<\/p>\n<\/li>\n CAS: 25% of 200 RON = 50 RON<\/p>\n<\/li>\n CASS: 10% of 200 RON = 20 RON<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n In addition to gift vouchers, employers can motivate employees through other types of rewards, such as cash bonuses, vouchers, or themed gift baskets. Studies from 2025 show that over 70% of companies offered Easter bonuses, with most choosing amounts between 200 and 400 RON per employee. 200 si 400 lei<\/strong> per angajat. Cash bonuses: over half of companies offer financial rewards<\/p>\n<\/li>\n Vouchers and gift cards: around 50% of employers prefer this option<\/p>\n<\/li>\n Traditional gift baskets: 40% of companies surprise employees with Easter gifts<\/p>\n<\/li>\n Extra days off and prize raffles: chosen by a smaller number of companies<\/p>\n<\/li>\n<\/ul>\n At the same time, data from Up Romania shows that flexible benefits are the most appreciated by employees, as they allow them to choose what suits them best. In this context, Anca Decu, People & Culture Director \u2013 UP Romania, stated at the HR Insights conference:<\/p>\n \u201cOnce you grant a benefit and it exists, even just on paper, it becomes psychologically much harder to remove it. The solution we apply internally at Up and propose to clients is the benefits budget. This way, as an employer, you can plan your long-term costs.\u201d<\/p>\n<\/blockquote>\n Another way to strengthen your relationship with employees is to offer benefits for their children. On June 1st or Easter, you can grant gift vouchers of up to 300 RON per child, tax-free.<\/p>\n This approach not only shows care for the family but also increases employee loyalty and sends a clear message: the company values the entire team, not just the individual. Employer branding studies confirm that family-oriented benefits are among the most appreciated and memorable.<\/p>\n Smartemp, compania cu 14 ani de experienta in leasing de personal<\/a>\u00a0Smartemp, a company with 14 years of experience in staff leasing and 10 years of working with multinationals, offers full support in identifying and attracting seasonal candidates, adapting to the specific needs of each industry. We have extensive experience recruiting for sectors such as retail, logistics, call center, telecom, transportation, human resources, finance, IT&C, IT help desk, and office management.<\/p>\n Benefits of working with Smartemp:<\/b><\/p>\n Gift vouchers remain a simple, safe, and effective choice for Easter. However, to truly be appreciated, integrate them into a broader benefits strategy, combining one-time gestures with flexibility and personalization. Employees will not only feel gratitude\u2014they will feel that leadership genuinely considers their needs.<\/p>\n Easter is not just about a gift. It is about relationships, appreciation, and motivating your team. Studies show that when employees feel seen and valued, results follow naturally.<\/p>\n Sources:<\/strong><\/p>\n Read also:\u00a0<\/strong><\/p>\n The Most Requested Employee Benefits for Temporary Workers<\/a><\/p><\/blockquote>\n\n
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Financial bonuses and flexible benefits \u2013 the 2026 trend<\/strong><\/h2>\n
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\nMost popular benefit types:<\/strong><\/p>\n\n
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Gifts for employees\u2019 children<\/strong><\/h2>\n
How Smartemp Can Support You<\/strong><\/h2>\n
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\nContact us for a personalized offer at office@smartemp.ro\n or call 021 404 14 15.<\/strong><\/center><\/li>\n<\/ul>\n<\/h2>\n
In conclusion<\/strong><\/h2>\n
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