Increase in the basic personal deduction

The new gross minimum wage automatically raises the maximum limit for the basic deduction to 865 lei.

Although Romania missed the deadline without actually adopting the law transposing the EU directive, pay transparency is rapidly becoming the new reality in HR.

Starting July 1, the tax-exempt portion of the minimum wage will decrease to 200 lei, reducing real take-home pay, but the gross income threshold for eligibility for the tax break will increase to 4,600 lei.

Legal Risks and Obligations Related to the Use of Artificial Intelligence Systems.

Increase of the minimum wage in agriculture and the food industry and maintenance of wages in construction.

What are the adjustments to fringe benefits starting from April 2026?

Thus, as of July 1, 2026, the guaranteed minimum gross national wage will increase from the current 4,050 lei to 4,325 lei gross per month.

The Employment and Social Trends 2026 report, published by the International Labour Organization (ILO), provides a comprehensive overview of the transformations taking place across global labor markets.

(OUG 91/2025): The first day of regular sick leave is unpaid, days 2–6 are paid by the employer, and from day 7 onwards, payment is transferred to the Insurance Fund (FNUASS).

The amendments of December 2025 are official and were introduced by Law No. 209/2025, published in the Official Gazette No. 1133 of December 8, 2025.

The measure was adopted at the initiative of the Ministry of Labor, Family, Youth, and Social Solidarity and aims to […]

Starting January 1, 2026, Law No. 245/2025 amending Article 32(7) of Law No. 273/2006 on local public finances came into force.

The granting of holiday gifts depends on compliance with the tax limits imposed by the Tax Code in order to benefit from tax exemptions.

(Bucharest, Romania – December 29th, 2025)

Dividends represent the distribution of a portion of a company’s profits to its partners or shareholders, constituting one of the most common mechanisms for remunerating invested capital.

This article highlights the skills of the future.

Day off for parents – the first legislative project that marks an important event for the whole family.

The draft law introduces a number of important changes in the field of taxation.

Starting in November 2025, the maximum value of a meal voucher was increased to 45 lei per working day.

The second set of fiscal measures, the Draft Law on Establishing Measures for Recovery and Increasing the Efficiency of Public Resources, introduces several important changes to the Fiscal Procedure Code.

This article aims to explore the main directions of change and highlight the challenges that await us in 2026.

Stress at work is an emotional response that occurs when job demands do not match the employee’s skills or ability to adapt and perform.

What is the role of medical examinations upon hiring? A mere formality or a responsibility for both employees and employers?

Guvernul României propune noi modificări la Codul Fiscal, privind regimul TVA la întreprinderile mici, pentru alinierea la legislația UE

The government is introducing significant fiscal and budgetary changes through Law No. 141/2025, published in the Official Gazette No. 699 of July 25, 2025, with the aim of increasing budget revenues and reducing the deficit.