Tax

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

We draw attention to the following aspects related to employers' obligation to ensure employees' access to the medical service of occupational health check-ups, both at employment and annually. According to the Labor Code, Art. 186 – Employers should ensure employees’ access to the medical service of occupational health check-ups. The employment