OUG 8/2026 – Essential summary for the business environment

OUG 8/2026 represents one of the most extensive fiscal packages introduced in recent years, with direct impact on micro‑enterprises, corporate income taxpayers, investors, entities applying the VAT cash‑accounting regime, and individuals earning non‑salary income. The ordinance aims to support economic recovery, stimulate productive investments, and enhance fiscal discipline. Micro‑enterprises –
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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
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Changes regarding Health Insurance Contributions for Medical Leave

As of April 12, 2024, Government Emergency Ordinance 34/2024 has come into force, bringing significant changes regarding the obligation to pay Health Insurance Contributions (HIC) for medical leave, in accordance with the provisions of Government Emergency Ordinance 158/2005. According to the provisions of Government Emergency Ordinance 34/2024, it has been
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