VAT refunds, the new deadline for updating CAEN codes, and anti-fraud checks
October 5, 2026Dosca Aliona
This autumn has once again brought legislative and tax updates with a direct impact on company operations.
READ MOREThe second half of 2026 will see Romania’s HR sector facing four legislative challenges simultaneously: AI in recruitment, pay transparency, ITM audits of REGES Online, and new rules for hiring foreign workers.
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Laws are no longer just on paper; they are beginning to be put into practice. Inspections are becoming more frequent, and REGES (the General Register of Employees) is being actively used by authorities to identify risks and irregularities. Transparency—whether regarding salaries or the algorithms used in the workplace—is becoming the norm in practice, even before Romanian law is officially finalized.
Companies that view these changes as an opportunity to get their internal affairs in order—rather than merely as obligations to check off at the last minute—will certainly benefit.
1. AI in Recruitment: The Deadline for Compliance Has Already Passed
Effective August 2, 2026, Regulation (EU) 2024/1689 (the AI Act) applies to AI systems used in recruitment and employee management. Any tool for filtering resumes, pre-screening chatbots, video interviews with behavioral analysis, or AI-based performance evaluations generally falls into the “high-risk” category (Annex III).
It doesn’t matter whether you use a specialized HR-tech product or ChatGPT/Copilot as an “assistant”: if the output influences the screening of candidates, the company becomes a “deployer” with its own obligations, even if the technology comes from a third party. Fines can reach up to 35 million euros or 7% of global turnover.
To be reviewed by the end of the year:
2. Pay Transparency: The Law Hasn’t Been Enacted Yet, but the Clock Is Ticking
The deadline for transposing Directive (EU) 2023/970 expired on June 7, 2026, and Romania has not adopted the law on time—the bill is still in the Senate. Authorities confirm that the obligations are not yet in effect, so no fines are being imposed at this time. The reporting obligations set forth in the directive are as follows: companies with more than 250 employees will submit their first report by June 7, 2027, and then annually, while those with 150–249 employees will also report by June 7, 2027, but once every three years. Companies with 100–149 employees will be subject to these requirements later, with their first report due by June 7, 2031, also on a three-year cycle. Companies with fewer than 100 employees are not required to report; reporting remains voluntary for them.
To be reviewed by the end of the year:
3. REGES Online and ITM Inspections: The Platform Becomes a Risk Indicator
The Labor Inspectorate has focused on the transition to REGES Online and data accuracy, particularly at medium-sized companies. Inconsistencies in the platform can trigger inspections. High-risk sectors: construction, services, healthcare, and occupational safety, plus thematic inspections at construction sites, in transportation, and regarding day laborers.
To be reviewed by the end of the year:
4. Employment of foreign workers: Government Emergency Ordinance 32/2026
Government Emergency Ordinance 32/2026 establishes a quota of 90,000 newly admitted foreign workers in 2026. This is particularly relevant for sectors facing labor shortages (IT, healthcare, construction) when planning recruitment for T4.
To be reviewed by the end of the year:
5. The Minimum Wage and Budgetary Pressure
The minimum wage has exceeded 50% of the average gross wage, affecting more than 1.8 million employees. Inspections are intensifying, with fines of up to 40,000 lei and the possible suspension of business operations.
To be reviewed by the end of the year:
6. Sick leave: stricter oversight by the National Health Insurance House (CNAS)
Government Emergency Ordinance 91/2025 allows the CNAS to verify the legality of medical certificates. In case of irregularities, the employee loses their sick pay, and the doctor faces penalties. For employers, this is an additional tool, but also an obligation to be familiar with the reporting procedure.
To be reviewed by the end of the year:
What does the HR market expect for the rest of the year?
Companies that address these issues proactively—rather than as a mere last-minute formality—can turn compliance into a real employer branding advantage, which is extremely valuable in a labor market marked by a shortage of qualified personnel.