What is the current value of meal vouchers, childcare vouchers, and cultural vouchers offered by employers?

The values of culture, meal, and childcare vouchers have been officially changed.

Employers can receive a monthly subsidy from the state if they hire victims of domestic violence or human trafficking.

The procedure for granting or revoking the right to file tax returns online on behalf of taxpayers will be simplified by the National Agency for Fiscal Administration (ANAF) according to a draft order.

The National Agency for Fiscal Administration (ANAF) recently clarified the categories of taxpayers exempt from the obligation to submit Form 406.

The new electronic employee register (REGES-ONLINE) introduces changes to certain deadlines and expands the information that must be submitted to the new register.

The Romanian law makes it easier for people with disabilities to access jobs, and companies receive some facilities for hiring them.

Starting January 1, 2025, small taxpayers will also submit the standard tax control file by filing the D 406 Saf-T informative statement.

The list of activities in the new CAEN Rev.3 corresponds to the list of activities valid at European level.

On the eve of the New Year, the Romanian private sector receives a new unpleasant surprise, a normative act that brings a series of tax changes with considerable impact on entrepreneurs and small businesses.

Here’s what’s wearing in the immediate tax season. Don’t
forget to declare your car by December 31!

A new Emergency Ordinance (GEO no 127) on the protection and promotion of the rights of persons with disabilities has been adopted.

The guaranteed gross minimum basic wage in the country increases from the current 3,700 lei to 4,050 lei gross monthly.

In certain situations, employees in Romania are entitled to days off in addition to their annual vacation days. The days off that employees can take are regulated by the Labor Code and the legislation in force.

The Labor Code regulates the employer’s obligation to issue employees with attestations certifying their length of service, as well as the employees’ right to request these documents.

Length of service is different from contribution period, which is the period of time during which social security contributions have been paid to the state.

As of July 1, 2024, a number of important legislative changes will have a significant impact on the financial situation of employees, the self-employed and employers.

The 300 lei deduction applies to a monthly earnings ceiling of 4,000 lei maximum.

Pregnant, breastfeeding and nursing mothers and single parents cannot be forced to do night work.

From 1 July 2024, the minimum gross basic wage in the country increases from 3,400 lei to 3,700 lei gross monthly and the non-taxable amount of the minimum gross wage from 200 to 300 lei.

From 1 July 2024, the minimum gross basic salary guaranteed in payment increases from 3,300 lei to 3,700 lei gross per month.

On 13 March 2024, a draft GEO appears on the website of the Ministry of Finance, clarifying the notion of “related enterprise”..

Another impact change for companies with the advent of GEO 115/2023 is the obligation to report high tax risk assets within Romania.

The year 2024 brings many unpleasant surprises for businesses and employees. The most important ones are summarised below.

Employees with these benefits will receive 10% less, starting with January 2024 earnings.

On Friday, 10 Nov 2023, the Government approved an EGO on cash receipts and payments, which changes the ceilings on the use of cash payments.