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New accounts in the Chart of Accounts introduced by Order 2649

On September 28, 2023, the Romanian legislature adopted Order 2649, introducing a set of new accounts into the Chart of Accounts. These accounts include: Account 1496, "Losses resulting from company reorganizations, corresponding to the negative net assets of the absorbed company." Account 6121, "Expenses related to royalties." Account 6122, "Expenses

Order of the Ministry of Finance no. 2,540/2023: increase in cultural vouchers value

According to the new regulations, the values of cultural vouchers have been increased to 210 lei per month and 420 lei per event. The new values established by Order of the Ministry of Finance no. 2,540/2023 will be valid for the second semester of the current year, starting from October

Minimum gross salary increases to 3,300 lei monthly starting October 1, 2023

Starting from October 1, 2023, the guaranteed minimum gross monthly salary in Romania will be increased to 3,300 lei, excluding allowances, bonuses, and other additions, up from the current level of 3,000 lei. With this raise, the minimum net base salary will be 2,079 lei, compared to the previous 1,898

Law 241/2003 grants parents with young children telework options

Law no. 241/2023 introduces provisions aimed at providing better work-life balance for employees with dependent children up to 11 years old. Under this law, upon request, employees who have dependent children up to 11 years old, are entitled to work in a telework regime for up to 4 days per

Business Criminal Law – specialized consulting

In an ever-evolving business landscape, the continuous growth and specialized expertise of team members have become an absolute necessity. Nowhere is this more critical than in the intricate realm of Business Criminal Law, where staying up-to-date and possessing specialized skills are paramount to ensuring adherence to prevailing legal standards. Through

Photo by Daria Obymaha: https://www.pexels.com/photo/mother-and-daughter-on-grass-1683975/

Law no. 273/2004 regarding the adoption procedure – accommodation leave

According to Law no. 273/2004 regarding the adoption procedure, the person entitled to benefit from accommodation leave is the adopter. However, any of the spouses in the adopting family, who earn taxable income, can also benefit from this leave. Furthermore, this right is not limited to employees only, but also

Changes in Meal Voucher Nominal Values

According to the latest Ordinance published in the Official Gazette no. 691/27.07.2023, there will be two amendments starting from different dates. Starting from August 1st, 2023 the maximum nominal value of a meal voucher will be capped at 35 lei. There will be a further increase in the maximum nominal

Equal remuneration – Directive No. 970/2023

On June 5, 2023, Directive No. 970/2023 of the European Parliament and of the Council of the European Union of May 10, 2023, on strengthening the application of the principle of equal remuneration for the same work or for work of the same value between men and women through salary

Harassment at work – Employer obligations

According to the provisions of the Labor Code and Law nr. 202/2002 on equal opportunities and treatment between women and men, harassment consists in any behavior that has the purpose or effect of damaging the dignity of a person and leads to the creation of an intimidating, hostile, degrading, humiliating

Daily allowance – ceiling modification

Starting with April 1st, 2023, by Order of the Minister of Finance, the amount of the delegation allowance regarding the rights and obligations of the staff of public authorities and institutions during the delegation and secondment to another locality, as well as in the case of travel in the interest