Currently, the retention period of the states of wages issued by employers is 50 years. Starting with January 1, 2023, according to Law 195/2022 which completes the accounting Law no. 82/1991 and which was published in the Official Gazette no. 668 of July 4, 2022, the obligations of archiving these documents will decrease to 5 years.
“As of 1 January 2023, the states of wages for which the employer has an informative declaration on the withholding tax, on the beneficiaries of income, according to the legal provisions or for which the employer has a legal obligation to submit the declaration on the obligations to pay social contributions, income tax and nominal records of insured persons, at the national Agency for fiscal Administration, shall be kept for 5 years. Thus, from 1 January 2023, the states of wages will be kept for only five years if the employer submits, for the income concerned, the informative statement on the withholding tax on income beneficiaries (form 205) or the statement on the obligations to pay social contributions, income tax and nominal records of insured persons (form 112).
The role of this measure is to simplify the work of employers, given that the authorities already have computerized records on salaries and related fees.