Non taxable cash gift cards in Romania

This means that in the case of gifts in cash and/or in-kind, including gift vouchers, offered by employers, the incomes are non-taxable but only to the extent that their value for each person, on each occasion of the following, does not exceed 300 lei:
(i) gifts given to employees, as well as those given to their minor children, on Easter, Christmas and similar holidays of other religious denominations;
(ii) gifts given to employees on 8 March;
(iii) gifts given to employees for the benefit of their minor children on the occasion of June 1st''.
Therefore, cash amounts in the amount of 300 lei/person granted on Easter are not taxable.
Attention, however, if the company wants to give gift vouchers, and the value of 300 lei is exceeded everything that is granted over that ceiling becomes the taxable amount in terms of income tax and social contributions.
In the ceiling of a total of 300 lei per person are included the amounts granted in cash and the value of the gift vouchers (cumulated should not exceed 300 lei per person).