Legislative news on micro-enterprises and PFAs from 1 January 2023

From January 2023, the status of micro-enterprises will see some significant changes.

There has been a lot of discussion in the last days about the proposals for amending the fiscal Code, their final form being present in the Government Ordinance 16/2022.

Starting with January 1, 2023, according to Law 195/2022, the obligations of archiving the payroll states issued by employers will decrease to 5 years

Starting August, new tax increases will be introduced in the case of gambling winnings, and also this time it is proposed to increase the level of the total excise duty for cigarettes and alcoholic beverages.

It is proposed to introduce as a monthly basis for calculating the social security contribution and the health social security contribution of the minimum gross salary per country guaranteed in payment, starting with January 2023.

In these days, the Ministry of Finance will publish the draft amendment of the fiscal Code, which provides for changes that will come into force starting with 01.01.2023.

The Government adopted OUG no. 73/2022, extending until 31.12.2022 the period for which employers have the possibility to reduce the working time of employees by no more than 80% of the daily, weekly or monthly duration and obtain financial aid from the Government.

The meal ticket will have, starting July 1, 2022, a maximum value of 30 lei.

Law no. 139/2022 establishes the obligation to practice RO e-Invoice system in relation to B2G, starting with 01.07.2022.

According to Law 144 of 2022, the General Register of employees (REVISAL) will be accessible online, at any time, for employees and former employees.

According to Law no. 135/2022, starting with the incomes related to June 2022 and until the end of 2028, the minimum gross salary for the fields of agriculture and food industry will be at least 3.000 lei per month.

Employers in Romania will be able to voluntarily increase the salaries of employees with the minimum wage by 200 lei, this additional amount will be exempted from the payment of tax and social contributions.

The alert status was last extended for 30 days, starting February 7, 2022, and March 8, 2022 was the last day on which the restrictions set by the Government decision were valid.

The law published in the Official Gazette of Romania introduces “a special form of leave for the care of the child in quarantine or isolation (…), granted to parents for whom the measure of isolation or quarantine was not ordered.”

In the Official Gazette of Romania was published the law regulating the leave and the allowance for the care of people with cancer aged over 18 years

All companies in Romania, including authorized individuals (PFA), could be required to pay a new fee to the Romanian Chamber of Commerce and industry (CCIR) to be registered in a companies Catalog.

The settlement of technical unemployment for the companies affected by the war can be made after May 1, when the first applications can be submitted.

As of May 1, 2022, new rules on diurns are introduced in Romania.

The beginning of the year marks for Ascent Group the conclusion of a strategic partnership with a leading global organisation in the field of international recruitment: EPSN Workforce.

The government is encouraging donations for refugees from Ukraine, approving a number of measures to that end.

As of 1 January 2022, Government Decision No 1071 entered into force for the establishment of the minimum gross basic salary per country guaranteed in payment.

Timea is a student at the Faculty of European studies. Initially she had done her practice in Ascent in HR and because she enjoyed the domain, but also the team, wanted to stay in Ascent.

The order on the organization and conduct of the population and housing census stipulates that “persons employed who self-review via the Internet have the right to a free, paid day”.

Starting this year, companies are earning a 6-month deadline from the fourth quarter tax return for deciding what amounts to pay as sponsorship.

The Kurzarbeit settlement mechanism – is regulated to continue to apply, but also three months after the end of the alert.