The cancellation of the tax on the premium is also possible if the contract is signed during the measurement period
With decree 36/2020 of 26 June 2020, the tax office - Link - has clarified the criteria for the taxation of insurance premiums.
If a company concludes a performance bonus agreement during the period of collection of performance indicators, it does not lose the right to deduct the bonus.

Here is an example for a better explanation: at the end of March 2019, a company insurance policy will be taken out with an annual premium of EUR 1,200. Provided that all the conditions foreseen by Law 208/2015 are met (especially the uncertainty of the realisation of the increase at the moment of signing the contract), the premium will be fully taxable under a simplified scheme and not only for 9/12 of its value.