Payroll

According to GEO 117/2022, the duration of paternity leave is ten working days, to which five additional days are granted for employees who follow a childcare course. According to the above ordinance, the father may benefit from paternity leave for each newborn child, based on the certificate of graduation of

To harmonize the EU Directive no. 1158 /2019 with the Romanian legislation, in the Official Gazette no. 431 of 3 May 2022 was published the Government Emergency Ordinance no. 57/2022 for the completion and amendment of Law no. 202/2002 on equal opportunities and treatment between women and men and the

According to GEO 16/2022, starting with August 2022, part-time employment contracts will be taxed at least at the level of the minimum gross salary per country of 2,550 lei, corresponding to the number of working days on which the contract has been active. The exceptions for which the increased amounts

Starting from July 1st  2022, the nominal value of a meal voucher cannot exceed 30 lei, according to the Ordinance published in the Official Gazette no. 63 from June 22, 2022. Employers may additionally grant, in July 2022, meal vouchers with the value corresponding to the difference between the value

On May 17, 2022, Law 135/2022 was published in the Official Gazette, which introduced on June 1, 2022, the minimum gross base salary of 3.000 lei per month for employees in the agriculture and food industry, applicable for the period between June 1, 2022- December 31, 2028. The gross base

Published in GEO 67/2022 published in MO 494 / 18.05.2022 it applies between June 1st and December 31st, 2022; employers voluntarily increase the gross monthly basic salary from 2,550 lei to 2,750 lei for active employees by the additional act; for the new employees, the employment contract will be concluded directly

Starting from April 2022, the nominal value of a meal voucher cannot exceed 20.17 lei, according to the Ordinance published in the Official Gazette on April 4, 2022. The nominal value of 12,17 lei applies for the first semester of 2022 and for the first 2 months of the second

On the 3rd of April 2022, Law 72/2022 entered into force and introduced new amendments regarding per-diem: Same fiscal treatment for all types of per-diems; The second limit for the determination of non-taxable amounts; Cancellation of fiscal obligations regarding subsequently reclassified per-diems related to period 1st of July 2015 – 3rd