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Legislative Changes Regarding the Employment of Persons with Disabilities According to Law No. 448/2006

Authorities have introduced significant amendments to Law No. 448/2006 on the protection and promotion of the rights of persons with disabilities. Main Legislative Changes Obligation to Employ Persons with Disabilities Under the new regulations, employers with at least 50 employees are required to ensure that at least 4% of their

Law no. 283/2024 introduces significant amendments to the Labor Code and other regulations

Law no. 283/2024, published in the Official Gazette of Romania no. 1139 on November 14, 2024, and entering into force on November 17, 2024, introduces significant amendments to the Labor Code and other regulations, aiming to establish adequate minimum wages. The main changes include: Definition of the employment relationship: This

Internal Audit vs. Internal Control: Differences and Importance

How do you structure governance functions in your organization? In today’s business environment, internal audit and internal control are often associated, yet each plays a distinct and essential role within an organization. Understanding the differences between these two concepts is crucial to ensuring effective corporate governance and robust risk management.

Taxation of Dividends in 2025

Adopted at the end of 2024, Emergency Ordinance No. 156/2024, also known as the "Train Ordinance," introduces significant fiscal changes, including those regarding dividend taxes. These changes are part of a broader package of measures aimed at increasing state budget revenues. Key Changes in Dividend Taxation Dividends distributed after January

Legislative changes impacting salary and tax calculations effective January 1, 2025

Starting January 1, 2025, a series of legislative changes have come into effect, significantly impacting the calculation of salaries and related taxes. These amendments, introduced through Government Emergency Ordinance No. 156 and published in the Official Gazette No. 1334 on December 31, 2024, provide clarifications and essential adjustments for employers

Christmas gifts for employees: tax rules and benefits for employers

Christmas represents a time when employers can offer benefits to their employees in the form of gifts, whether monetary, in-kind, or gift vouchers. In Romania, these benefits are not only a way to reward employees' work but also an opportunity to reduce tax costs, according to the provisions of the

Decision no. 1506/2024 for establishing the minimum basic salary in 2025

In the Official Gazette no. 1185 of 28.11.2024 was published Decision no. 1506 for establishing the minimum gross basic salary per country guaranteed in payment. As of 1 January 2025, the minimum gross basic salary per country guaranteed in payment shall be fixed in money, not including bonuses and other

CSRD in Romania

As there are more and more conferences and discussions about sustainability these days, we consider it useful to bring to the attention of our clients some relevant information. CSRD in Romania In Romania, CSRD is transposed into national legislation through Order no. 85 of January 12, 2024, which amends and

Order regarding the increase of cultural voucher values

The Order of the Minister of Finance no. 4,680/2024, which sets the indexed value of cultural vouchers for the second semester of 2024, has been published in the Official Gazette. According to this order, starting from October 2024, the maximum value of cultural vouchers granted is 220 RON per month

RO e-Invoicing and RO e-VAT system updates

On June 21, 2024, Emergency Ordinance no. 69/2024 was published, which brings amendments and additions to the regulations regarding the management and implementation of the national system for electronic invoicing, RO e-Factura, and electronic fiscal cash registers, along with other fiscal measures. Key Changes to the RO e-Factura System Extension