Rezumat: By this article we aim to emphasize the legislative which make reference to salary benefits. Thus, we shall present the abrogated non-taxable incomes, the non-taxable incomes whose limit was modified and the newly introduced ones. Both for employers and for employees it is very important to know the incomes that may be granted to employees without being taxed, the individual non-taxable limits and the way in which the cumulated incomes are determined in order to set up the limit that is not taxed.