News room

Increase in maximum Health insurance contribution threshold

The increase in the maximum threshold for the health insurance contribution (CASS). Through Law no. 239/2025, published in the Official Gazette, Part I, no. 1160 of December 15, 2025, the annual calculation base threshold for CASS applicable to income from independent activities has been amended. What Changes? The maximum threshold

New obligations for tax registration of entities with salaried activity at secondary addresses

Law no. 245/2025 amends art. 32 para. (7) of Law no. 273/2006 on local public finances, introducing new obligations for the tax registration of entities with salaried activity at secondary addresses. Who is targeted? Any economic operator, public or local institution with an entity organized at an address other than

Integrated Summary: Law 239/2025 & GEO 78/2025 – Effective January 1, 2026

Corporate Governance & Dividends (Law 239) Interim dividends & loans: No loans to shareholders or affiliates while interim dividends remain unregularized. Breach = joint liability + fines RON 10,000–200,000. Capital adequacy: If net assets < 50% of share capital → no loan repayments, no profit distribution until capital restored/reduced. Loss coverage priority: New

From 2026, all companies must have a bank or Treasury account in Romania

Starting 1 January 2026, all legal entities in Romania will be required to hold at least one payment account, either with a Romanian bank or with the State Treasury. This obligation is introduced by Law no. 239/2025, which amends Law no. 70/2015 on cash collection and payment operations. For existing

Law 149/2025: Extended right to telework for parents of children with disabilities and parents of twins or multiples

Starting October 12, 2025, employers in Romania are required to grant additional telework days to specific categories of employee-parents, according to the amendments brought to the Labour Code by Law no. 149/2025. Who benefits from the new provisions? Parents caring for children with disabilities These employees are entitled to twice

Legislative changes brought by Law no. 141/2025 regarding co-insured persons and the calculation of sick leave indemnities

The legislative changes brought by Law no. 141/2025 regarding co-insured persons and the calculation of sick leave indemnities are as follows: 1.Co-insured Persons: Starting August 1, 2025, spouses and parents without their own income who are maintained by an insured person are no longer exempt from paying the health insurance

Budget Reform 2025–2026: The fiscal measures that will matter

The government has recently presented an extensive legislative proposal outlining the fiscal and budgetary measures set to take effect during 2025–2026. The stated goal of these changes is to ensure the sustainability of public finances by increasing revenues and improving expenditure management. Below are the most important proposed changes: Dividends:

Major changes in REGES ONLINE and new obligations for employers – update

What does the new REGES ONLINE mean for you? The new system requires the completion of additional fields and detailed information for each individual employment contract. Among the new data that must be declared are: Type of workplace (fixed or mobile) Duration and distribution of working time (e.g., working hours

Notification regarding change of registered office

We would like to inform you that, starting from June, ARGUS AUDIT SRL will be operating from a new registered office, as follows: New registered office address: 80 Izvor street, 3rd floor, District 5, Bucharest. We kindly ask you to update this information in your database and to send any

REGES-ONLINE – New Legal Obligations for Employers Starting March 31, 2025

Starting March 31, 2025, Government Decision no. 295/2025 enters into force, regarding the General Register of Employee Records – REGES-ONLINE, a digital platform that replaces the current system managed under GD no. 905/2017. What is REGES-ONLINE? A modernized digital system for recording individual employment contracts, managed by employers and accessible