{"id":3581,"date":"2025-03-31T17:01:43","date_gmt":"2025-03-31T15:01:43","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&#038;p=3581"},"modified":"2025-04-08T11:36:49","modified_gmt":"2025-04-08T09:36:49","slug":"newsletter-3-march-2025","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-3-march-2025\/","title":{"rendered":"Newsletter no. 3 \u2013 March 2025"},"content":{"rendered":"<p>Access the magazine version of this Newsletter in pdf format: <a href=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/03\/Nowium_Newsletter_3_March_2025_EN.pdf\" target=\"_blank\" rel=\"noopener\"><strong>English<\/strong><\/a>\u00a0or <a href=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/03\/Nowium_Newsletter_3_martie_2025_RO.pdf\" target=\"_blank\" rel=\"noopener\"><strong>Romanian<\/strong><\/a><\/p>\n<h3 id=\"summary\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Summary<\/span><\/h3>\n<ol>\n<li><strong>GEO Draft \u2013 Tax on construction (<a href=\"#1\">Project<\/a>)<\/strong><\/li>\n<li><strong>General Staff Register &#8211; REGES-ONLINE (<a href=\"#2\">GD 295\/2025<\/a>)<\/strong><\/li>\n<li><strong>Informative statement on alternative transport activities with a car and driver booked through a digital platform \u2013 form 397 (<a href=\"#3\">Order 382\/2025<\/a>)<\/strong><\/li>\n<li><strong>Procedure for fiscal registration, upon public notary request, of non-resident individuals\/legal entities who do not have a fiscal identification code (<a href=\"#4\">Order 247\/2025<\/a>)<\/strong><\/li>\n<li><strong>Update of fiscal registration forms and types of fiscal obligations that form the fiscal vector (<a href=\"#5\">Order 252\/2025<\/a>)<\/strong><\/li>\n<li><strong>Update of form 112 (<a href=\"#6\">Order 299\/455\/435\/729\/2025<\/a>)<\/strong><\/li>\n<li><strong>Update of NACE Rev. 3 codes (<a href=\"#7\">GD 284\/2025<\/a>)<\/strong><\/li>\n<li><strong><a href=\"#8\">Other legislative news<\/a><\/strong><\/li>\n<li><strong><a href=\"#9\">March closing exchange rates<\/a><\/strong><\/li>\n<li><a href=\"#10\"><strong>Social indicators<\/strong><\/a><\/li>\n<\/ol>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">How much time does your company&#8217;s payroll really take?<\/span><\/h2>\n<p>Find out if your current payroll system gives you the control and peace of mind you need in 3 minutes.<\/p>\n<p>As an entrepreneur or executive, you know that payroll may quickly become a burden that takes valuable time. But how efficient is your current system really?<\/p>\n<p>Self-assess your system and find out:<\/p>\n<ul>\n<li>What is your actual level of exposure to an ITM (Territorial Work Inspectorate) audit?<\/li>\n<li>How many hours may you save monthly by optimizing payroll?<\/li>\n<li>How does your system compare to market best practices?<\/li>\n<\/ul>\n<p><a href=\"https:\/\/start.infrared.global\/nowium\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/start.infrared.global\/nowium<\/a><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"1\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">GEO Draft \u2013 Tax on construction<\/span><\/h2>\n<p>At the end of March, the Ministry of Finance proposed a draft GEO to amend and complement Title X (regarding tax on construction) of the Fiscal Code. The legislative act was not published in the Official Gazette prior to publication of the current newsletter.<\/p>\n<p>As a reminder, starting with 2025 fiscal year, the tax on construction was reinstated, which is calculated by applying a rate of <strong>1% <\/strong>to the value of the existing <u>construction<\/u> in the taxpayers&#8217; patrimony as of the 31<sup>st<\/sup> of December of the previous year, other than <u>buildings<\/u> for which tax on buildings is due, according to provisions of Title IX of the Fiscal Code. These provisions also apply to the value of industrial, scientific and technological parks which, according to law, do not benefit from exemption from paying building taxes.<\/p>\n<p>For construction in the public\/private domain of state or administrative-territorial units, the tax is owed by taxpayers that have the property under administration\/concession\/free use\/lease.<\/p>\n<p><a href=\"https:\/\/nowium.com\/en\/bulletin\/newsletter-12-december-2024\/\">https:\/\/nowium.com\/en\/bulletin\/newsletter-12-december-2024\/<\/a><\/p>\n<p>We present the main news based on the draft GEO below.<\/p>\n<ul>\n<li>introducing a tax rate of 0.5% to calculate tax on construction for taxpayers which, on the 31<sup>st<\/sup> of December of the previous year\/on the last day of the modified fiscal year prior to the year for which the tax is due, have construction under administration\/concession\/free use\/lease public\/private domain of the state or administrative-territorial units, taking into account the fact that a net value cannot be established for such construction;<\/li>\n<li>clarifying tax base by establishing the following values:\n<ul>\n<li>net value of construction for which no tax on building is due according to provisions of Title IX of the Fiscal Code, existing in taxpayer patrimony on the 31<sup>st<\/sup> of December of the previous year\/on the last day of the modified fiscal year preceding the year for which the tax on construction is due. <strong>The proposal is for net value of construction be determined as the difference between the value shown as a debit balance of accounts corresponding to the construction and the cumulative accounting value of associated depreciation<\/strong>;<\/li>\n<li>value of construction held through administration\/concession\/free use\/lease, in the case of construction in the public\/private domain of the state or of administrative-territorial units, existing on the 31<sup>st<\/sup> of December of the previous year\/on the last day of the modified fiscal year prior to the year for which the tax on construction is due, for which tax on building is not due according to provisions of Title IX of the Fiscal Code. <strong>In this case, the tax is due by taxpayers which have the buildings under administration\/concession\/free use\/lease;<\/strong><\/li>\n<\/ul>\n<\/li>\n<li>maintaining exemption from payment of tax on construction for construction exempt from tax on building, according to provisions of Title IX of the Fiscal Code;<\/li>\n<li>regulating provisions to establish tax base in the event that investments carried out by taxpayers on construction used under administration\/concession\/free use\/lease\/ management lease\/joint venture contracts and similar, and these investments do not materialize in construction, as defined by art. 497 of the Fiscal Code;<\/li>\n<li>establishing the scope of application of the tax, meaning it only applies to construction located on the territory of Romania representing the territory within the state border of Romania, according to provisions of GEO 105\/2001 regarding state border of Romania. Further, construction located within the territorial sea of Romania as defined by Law 17\/1990 regarding the legal regime of internal waters, territorial sea, contiguous zone and exclusive economic zone of Romania, republished, are not subject to tax on construction;<\/li>\n<li>establishing certain rules to calculate, declare and pay tax for taxpayers with a modified fiscal year and for those which cease to exist\/are newly set-up during the year.<\/li>\n<\/ul>\n<p>More on changes related to tax on construction will be discussed during our Tax Group meeting on the 16<sup>th<\/sup> of April 2025. More details here: <a href=\"https:\/\/taxgroup.ro\/evenimente\/tax-group-04-2025\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/taxgroup.ro\/evenimente\/tax-group-04-2025\/<\/a><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Tax Group<\/span><\/h2>\n<p>\ud83d\udd25 <strong data-start=\"256\" data-end=\"264\">New!<\/strong> The <strong data-start=\"269\" data-end=\"282\">Tax Group<\/strong> platform has been completely redesigned! With a modern look, new features, and an improved user experience, accessing essential information is now easier than ever.<\/p>\n<p class=\"\" data-start=\"0\" data-end=\"53\">\ud83d\udd39 <strong data-start=\"3\" data-end=\"48\">Stay up to date with the latest tax news!<\/strong> \ud83d\udd39<\/p>\n<p class=\"\" data-start=\"55\" data-end=\"251\">Tax legislation is constantly changing, and the right decisions depend on accurate, up-to-date information. <strong data-start=\"163\" data-end=\"176\">Tax Group<\/strong> gives you monthly access to key legislative updates and expert analysis.<\/p>\n<p class=\"\" data-start=\"451\" data-end=\"655\">\ud83d\udccc <strong data-start=\"454\" data-end=\"466\">Join now<\/strong> and explore the new platform!<br data-start=\"496\" data-end=\"499\" \/>\ud83d\udd17 Visit <strong data-start=\"508\" data-end=\"554\" data-is-only-node=\"\"><a class=\"\" href=\"https:\/\/www.taxgroup.ro\" target=\"_new\" rel=\"noopener nofollow\" data-start=\"510\" data-end=\"552\">www.taxgroup.ro<\/a><\/strong> to watch a <strong data-start=\"566\" data-end=\"597\">teaser of a Tax Group event<\/strong> and discover the benefits of a professional subscription!<\/p>\n<p data-start=\"451\" data-end=\"655\"><a href=\"https:\/\/taxgroup.ro\/\" target=\"_blank\" rel=\"noopener nofollow\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-2743\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/01\/TG_EN.png\" alt=\"Tax Group EN\" width=\"699\" height=\"586\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2024\/01\/TG_EN.png 940w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/01\/TG_EN-300x251.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2024\/01\/TG_EN-768x644.png 768w\" sizes=\"auto, (max-width: 699px) 100vw, 699px\" \/><\/a><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"2\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Decision 295\/2025 on General Staff Register &#8211; REGES-ONLINE (Official Gazette 279\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Decision approves the new REGES-ONLINE IT system, which will replace the current Revisal system used to record individual labour contracts by the 30<sup>th<\/sup> of September, 2025. By the 30<sup>th<\/sup> of September, employers should enrol in the new platform.<\/p>\n<p>Through the new system, employers will be able to complete and transmit online data regarding signing, modification, suspension and termination of labour contracts, benefiting from real-time access to a secure platform, interoperable with other national databases.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>One of the most important features of REGES-ONLINE is online access for employees and former employees, who will be able to check their own professional history and download an official extract from the Register at any time. This feature will simplify the processes to prove seniority and to obtain the necessary documents. Also, employees will receive notifications on any registration that the employer sends regarding the employment relationship.<\/p>\n<p>We summarize the main benefits of the REGES-ONLINE system:<\/p>\n<ul>\n<li>complete digitalization, without the need for other programs installed on the computer. The new system allows the management of employee data directly through a secure web portal;<\/li>\n<li>live online access for employers, employees and authorities;<\/li>\n<li>interoperability with other national databases;<\/li>\n<li>the obligation of employers to record all elements of individual labour contracts in real time;<\/li>\n<li>employees\u2019 direct access to their own data, including the possibility of a real-time check whether the elements of the individual labour contract are correctly recorded, such as duration of working time and salary. Also, the employee may download an extract to prove seniority;<\/li>\n<li>notification in application or by email of employees on any changes sent by the employer regarding the employment relationship;<\/li>\n<li>eliminating bureaucracy and trips to territorial labour inspectorates for information;<\/li>\n<li>enhanced cybersecurity and advanced data protection.<\/li>\n<\/ul>\n<p>An important change in the new REGES-ONLINE system will be brought to management of sick leave. On the current version of Revisal, information regarding sick leave is not transmitted, employers are not obliged to report it. In the new REGES-ONLINE platform, the suspension of the individual labour contract in case of sick leave must be registered within three working days from the receipt of a medical certificate by the employer.<\/p>\n<p>Failure to comply with this deadline will be sanctioned with a fine of between RON 3,000 and RON 5,000, for each unregistered suspension situation.<\/p>\n<p>Employers will continue to have the obligation to keep a personal file (physical or electronic) for each employee, with all related documents. In addition, upon termination of contract, the employer will continue to have the obligation to issue the employee a certificate proving seniority, salary and other relevant elements, as well as an extract from REGES-ONLINE.<\/p>\n<p>Employers will have six months to make the transition from Revisal to REGES-ONLINE. The access procedure to complete, transmit and check data in\/from the register will be established by order of the Minister of Labour, Family, Youth and Social Solidarity, within 30 days from the entry into force of the Government Decision. Government Decision 905\/2017 on the General Staff Register will be repealed after expiry of the transition period.<\/p>\n<p>Starting the 30<sup>th<\/sup> of September, 2025, labour contracts will be exclusively managed through the new platform. Thus, Revisal application will no longer be used, and all operations related to transmission of employee data will be carried out through the REGES-ONLINE platform.<\/p>\n<p>Failure to register with the new system within the legal deadline (30.09.2025) will be fined between RON 15,000 and RON 20,000. Fines will also be imposed for incomplete transitions, ranging from RON 5,000 to RON 10,000.<\/p>\n<p>More on REGES-ONLINE during our Tax Group meeting on the 16<sup>th<\/sup> of April 2025. More details here: <a href=\"https:\/\/taxgroup.ro\/evenimente\/tax-group-04-2025\/\" rel=\"nofollow noopener\" target=\"_blank\">https:\/\/taxgroup.ro\/evenimente\/tax-group-04-2025\/ <\/a>.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Check out our Payroll Calculator Tool on Nowium\u2019s website<\/span><\/h2>\n<p>An useful free tool allowing various salary calculation scenarios, updated with the latest legislative changes. <a href=\"https:\/\/nowium.com\/en\/payroll-calculator\/\" target=\"_blank\" rel=\"noopener\">https:\/\/nowium.com\/en\/payroll-calculator\/<\/a><\/p>\n<p><a href=\"https:\/\/nowium.com\/en\/payroll-calculator\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3532\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Payroll_calc_EN25.png\" alt=\"Payroll calculator 2025\" width=\"1066\" height=\"593\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Payroll_calc_EN25.png 1236w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Payroll_calc_EN25-300x167.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Payroll_calc_EN25-1024x569.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Payroll_calc_EN25-768x427.png 768w\" sizes=\"auto, (max-width: 1066px) 100vw, 1066px\" \/><\/a><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"3\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 382\/2025 to approve template and content of form 397 &#8211; <em>Informative statement on<\/em> <em>alternative transport activities with a car and driver booked through a digital platform<\/em> (Official Gazette 242\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves template and content of form 397 &#8211; <em>Informative statement on alternative transport activities with a car and driver booked through a digital platform<\/em>.<\/p>\n<p>The statement contains detailed information on the activity of drivers operating through online platforms for alternative transport.<\/p>\n<p>According to ANAF, the reason for introducing this form is also related to a series of risks associated with alternative transport activity with a car and driver booked through a digital platform, such as:<\/p>\n<ul>\n<li>failure to declare income;<\/li>\n<li>under-declaration of work; transport operator employees are declared with 2 hours of work, yet in reality they work over 8 hours per day compared to the number of kilometres travelled;<\/li>\n<li>unfair competitive advantages.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The provisions are applied by digital platform operators, as defined by GEO 49\/2019 on alternative transport activities with car and driver, specifically the branch through which commercial activities are carried out in Romania, in the event that the digital platform operator is a non-resident legal entity. The provisions enter into force within 60 days from the publication date of the Official Gazette, meaning the 18<sup>th<\/sup> of May 2025.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Submission deadline<\/span><\/h4>\n<p>For alternative transport activities with car and driver, digital platform operators are required to transmit required information by the last calendar day of the month following the reporting period.<\/p>\n<p>If, after submitting the statement, the digital platform operator finds that there are omissions\/errors in declared data, it should submit a new statement correctly completed with the operations that require modification and\/or the operations that were not declared, a statement that replaces the initially submitted informative statement.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">How to submit<\/span><\/h4>\n<p>The statement is submitted in electronic format as a PDF file, with an attached XML file, electronically signed. Assistance programs and technical specifications are available on the ANAF portal.<\/p>\n<p>The statement is submitted by electronic means of remote transmission, on e-guvernare.ro portal.<\/p>\n<p>In the event that no operations were recorded during the reporting period, the statement is submitted having only completed the fields related to identification data of the digital platform operator and legal\/fiscal representative or authorized representative, as the case may be.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Information to be reported on form 397<\/span><\/h4>\n<p>The form contains the following information:<\/p>\n<ul>\n<li>Identification data of the digital platform operator, meaning the fiscal\/legal representative\/authorized representative (if applicable);<\/li>\n<li>Information on alternative transport activities with a car and driver booked through a digital platform, activities related to services actually provided during the reporting period.\n<ul>\n<li>Information on alternative transport operators: name of alternative transport operator, fiscal registration code, acceptance date on the digital platform, removal date from the digital platform, value of trips made by the alternative transport operator, value of payment received by the alternative transport operator<\/li>\n<li>Detailed information on cars and drivers, such as car registration number, date when the car was accepted on the digital platform, date when the car was removed from the digital platform, number of kilometres travelled in trips during the reporting period, duration of trips made during the reporting period, income earned, amounts collected in cash for trips, name and CNP of the driver, date of acceptance\/admission of the driver on the digital platform, status of the driver (owner\/employee), date when the driver was removed from the digital platform.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>The information is completed for each transport operator and for each individual vehicle with which it carries out its activity. If, during the reporting period, there are multiple factual situations regarding the driver using a particular vehicle for alternative transport \u2014 that is, if multiple drivers use the vehicle \u2014 a separate entry must be completed for each factual situation associated with the respective vehicle.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"4\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 247\/2025 to approve Procedure for fiscal registration, upon public notary request, of non-resident individuals\/legal entities that do not hold a fiscal identification code within the meaning of art. 82 of Law 207\/2015 on the Fiscal Procedure Code (Official Gazette 181\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves Procedure for fiscal registration, upon public notary request, of non-resident individuals\/legal entities that do not hold a fiscal identification code within the meaning of art. 82 of Law 207\/2015 on the Fiscal Procedure Code.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>According to art. 82 of the Fiscal Procedure Code, any individual or legal entity that is part of a fiscal legal report should register for tax purposes and automatically receive a fiscal identification code. According to Explanatory Note to GEO 132\/2024, the fiscal registration of non-residents through public notaries is necessary given the obligation of public notaries to prepare and submit form 208 \u2013 <em>Informative statement regarding tax on income from transfer of real estate from personal patrimony.<\/em><\/p>\n<p>Therefore, the procedure details information necessary for notaries to submit application and the procedure for processing and resolution.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Submission of application by the notary:<\/strong><\/span><\/h4>\n<ul>\n<li>The public notary submits fiscal registration application to ANAF;<\/li>\n<li>The required documentation includes detailed information about the non-resident individual or legal entity, such as:\n<ul>\n<li>For non-resident individuals: surname, first name, date of birth, place of birth, gender, home address, telephone, e-mail, details on identity document, the person&#8217;s fiscal identification code issued by the state of residence, whether he\/she holds such an identifier, whether the individual for whom fiscal registration is requested is a Romanian individual without domicile in Romania or a foreign individual without domicile in Romania and the motivation for the application;<\/li>\n<li>For categories of non-resident entities: name, legal form, date of establishment, fiscal identification code issued by the country of residence, address of headquarters, telephone, e-mail, motivation for applications related to legal entities.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>For each non-resident individual\/legal entity, documents proving the information contained in the application are attached, such as:<\/p>\n<ul>\n<li>documents proving the identity of non-resident individual. These documents should be valid on submission date of the fiscal registration application, via IT application.<\/li>\n<li>documents issued by the Trade Register or similar authorities in the foreign state where the foreign legal entity is registered.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Application check by ANAF:<\/strong><\/span><\/h4>\n<p>The specialized department within ANAF will check the existence of a fiscal identification code previously assigned to the non-resident individual\/legal entity. If a code already exists, it will be communicated to the notary. Otherwise, a new fiscal code is assigned, according to section IV paragraph 1 of the Fiscal Procedure Code.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Issuance of fiscal registration certificate:<\/strong><\/span><\/h4>\n<p>After completing the check, ANAF will issue a fiscal registration certificate. Also, the document will be available for collection by the non-resident taxpayer or a designated representative.<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Settlement deadline<\/strong><\/span><\/h4>\n<p>ANAF will have to solve applications submitted by notaries within 5 working days from date of their receipt.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"5\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 252\/2025 to amend and complement ANAF Presidential Order 1699\/2021 to approve fiscal registration forms of taxpayers and types of fiscal obligations that form the fiscal vector (Official Gazette 183\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates fiscal registration forms of taxpayers and types of fiscal obligations that form the fiscal vector.<\/p>\n<p>The fiscal vector is complemented with two new categories of fiscal obligations to be declared, such as:<\/p>\n<ul>\n<li><strong>additional tax on turnover for credit institutions<\/strong><\/li>\n<li><strong>tax on construction<\/strong><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>As a result of these additions, the following forms have also been updated:<\/p>\n<ul>\n<li><strong>form 010 <\/strong>\u2013 <em>Declaration of fiscal registration\/Declaration of mentions\/Declaration of deregistration for legal entities, associations and other entities without legal personality<\/em>;<\/li>\n<li><strong>form 013 <\/strong><em>Declaration of fiscal registration\/Declaration of mentions\/Declaration of deregistration for non-resident taxpayers that carry out activity in Romania through one or more permanent establishments<\/em>;<\/li>\n<li><strong>form 700 <\/strong><em>Declaration for electronic registration\/modification of entries after fiscal registration, as well as for deletion of fiscal registration<\/em>.<\/li>\n<\/ul>\n<p>Therefore, taxpayers liable to pay these taxes change their fiscal vector by submitting the above-mentioned declarations, depending on the case. Also, all three declarations and their filling instructions have been updated to reflect the fiscal obligations introduced by the recent amendments to the Fiscal Code.<\/p>\n<p>As a reminder, additional tax on turnover for credit institutions was introduced by Law 290\/2024 and is owed by Romanian legal entities and Romanian branches of foreign banks, and it is declared and paid quarterly.<\/p>\n<p>The tax on special construction (<em>taxa pe st<\/em><em>\u00e2<\/em><em>lp<\/em>) was reintroduced by GEO 156\/2024 starting the 1<sup>st<\/sup> of January 2025. This tax is applicable to Romanian and foreign legal entities with activities in Romania, except public institutions, national research and development institutes, associations, foundations and other NGOs. The submission deadline is <strong>the 25<sup>th<\/sup> of May <\/strong>of the year for which it is due, and payment may be made in two equal instalments by <strong>the 30<sup>th<\/sup> of June <\/strong>and <strong>the 31<sup>st<\/sup> of October<\/strong>.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"6\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 299\/455\/435\/729\/2025 to approve template, content, means to submit and administer\/manage form 112 &#8211; <em>Return on social contributions, income tax and normative list of insured persons<\/em> (Official Gazette 220 bis\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates template and content of form 112 &#8211; <em>Return on social contributions, income tax and normative list of insured persons<\/em>, as well as its annexes.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The update of Form 112 was necessary due to legislative changes introduced by GEO 156\/2024, such as:<\/p>\n<ul>\n<li>the extension of the measure regarding the grant of the RON 300 amount as non-taxable income from the gross national minimum wage. This benefit applies to income related to the January \u2013 December 2025 period;<\/li>\n<li>the elimination of tax facilities for the IT, construction, and agri-food sectors;<\/li>\n<li>the specific declaration of certain categories of military reservists, for the correct determination of contribution periods and, where applicable, assimilated periods within the public pension system.<\/li>\n<\/ul>\n<p>The new form is used starting with income related to March 2025.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"7\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Decision 284\/2025 to amend Government Decision 656\/1997 to approve National Classification of Economic Activities \u2013 NACE (Official Gazette 257\/2025)<\/span><\/h2>\n<p>The Decision brings clarifications regarding the update of NACE codes Rev. 3.<\/p>\n<p>Thus, the update of NACE codes is carried out gradually, for this purpose an implementation period of 18 months has been established. This period runs from the date of entry into force of an updated NACE version. During the implementation period, the use of NACE codes for purposes other than statistical, is valid both in the updated NACE version and the previous NACE version.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"8\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><u>Other legislative news<\/u><\/span><\/h2>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 361\/2680\/2025 to set indexed amount granted in the form of cultural vouchers for the first half of 2025 (Official Gazette 244\/2025)<\/span><\/h2>\n<p>The Order updates the amount that is granted monthly or occasionally, as cultural vouchers to a maximum of RON 220 per month, or a maximum of RON 450 per event. The new value applies between April to September 2025.<\/p>\n<p>Previously, the value of cultural tickets was a maximum of RON 220 per month, or a maximum of RON 440 per event.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 280\/484\/2025 to set indexed nominal value for a meal ticket for the first half of 2025 (Official Gazette 276\/2025)<\/span><\/h2>\n<p>The Order adjusts the maximum value that may be granted as meal tickets to the value of RON 40.18 lei (previously RON 40.04). The new value applies starting April 2025 and is valid through the end of September 2025.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 287\/486\/2025 to set value of the indexed monthly amount to be granted as nursery vouchers for the first half of 2025 (Official Gazette 275\/2025)<\/span><\/h2>\n<p>The Order updates the value of nursery vouchers.<\/p>\n<p>Starting April 2025, the value of the indexed monthly amount to be granted as nursery vouchers is RON 670 (previously RON 660).<\/p>\n<p>The new value applies by the 30<sup>th<\/sup> of September 2025.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 138\/150\/2025 to amend and complement Classification of positions in Romania &#8211; occupational level (six characters), approved by Order of the Minister of Labour, Family and Social Protection and of the President of the National Institute of Statistics 1832\/856\/2011 (Official Gazette 246\/2025)<\/span><\/h2>\n<p>The order complements the Classification of positions in Romania &#8211; occupational level (six characters), introducing 7 new positions, as follows:<\/p>\n<ul>\n<li>authorization of regional development projects expert \u2013 COR code 242240<\/li>\n<li>Romanian language, culture and civilization instructor \u2013 COR code 341906<\/li>\n<li>monitoring and evaluation official \u2013 COR code 242241<\/li>\n<li>offshore wind turbine installation technician \u2013 COR code 311315<\/li>\n<li>offshore wind turbine preventive and corrective maintenance technician \u2013 COR code 311316<\/li>\n<li>renewable energy sources technician \u2013 COR code 311314<\/li>\n<li>voice therapist \u2013 COR code 226605<\/li>\n<\/ul>\n<p>The position, &#8220;medical representative,&#8221; is renamed as &#8220;medical sales representative\u201d, and the same code 243302 is kept in the core group 2433, &#8220;Technical and medical product sales specialists (excluding ICT)&#8221;.<\/p>\n<p>The position, &#8220;information systems security procedures and tools specialist,&#8221; is moved from basic group 2514, &#8220;Application programmers,&#8221; to basic group 2529, &#8220;Database and network specialists not classified in previous basic groups,&#8221; to code 252913.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Emergency Ordinance 11\/2025 to amend Law 227\/2015 on the Fiscal Code (Official Gazette 225\/2025)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The ordinance introduces changes regarding the calculation method of the income tax on pensions, following Constitutional Court Decision no. 724\/2024, which upheld the exception of unconstitutionality of provisions of Article 101 of the Fiscal Code. Consequently, the ordinance amends Article 101 of the Fiscal Code.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>Any payer of pension income is obliged to calculate tax on income monthly, according to provisions of this article, on payment date, to withhold and pay it to state budget by the 25<sup>th<\/sup> of the month following the month for which the pension was paid. The tax withheld is a final tax.<\/p>\n<p>The tax is calculated by applying the 10% tax rate to monthly taxable income from pensions determined according to art. 100.<\/p>\n<p>For a pension that is not paid monthly, the tax to be withheld is determined by dividing the pension paid by each of the months to which the pension relates.<\/p>\n<p>The outstanding pension rights resulted from grant\/revision\/recalculation\/update of pension amount are divided on months to which they refer, in order to calculate\/recalculate, as the case may be, the tax due. Also, the tax is withheld and paid, in accordance to legal regulations in force during the month for which the rights are granted. The tax is withheld on the date of payment and is paid by the 25<sup>th<\/sup> of the month following the month when the income was paid. The differences regarding income obtained from pension, received from the same payer and established for previous periods, are taxed separately from pension rights of the current month.<\/p>\n<p>Income from family allowances is individualized based on their number, and taxation is done in relation to rights due to each descendant\/family member.<\/p>\n<p>For pension income and\/or differences of pension income, related interest, as well as the amounts representing their update with inflation rate, established based on final and irrevocable court decisions and enforceable court decisions, the tax is calculated separately from the tax related to the rights of the current month, by applying provisions of para. (2). The tax withheld is final. The tax is withheld on payment date, according to legal regulations in force on the date of payment of income. The tax thus withheld is paid by the 25<sup>th<\/sup> of the month following the month when the income was paid.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 415\/2025 to approve template and content of <em>Statement on own responsibility on the quantity of excise goods that economic operators, which are registered consignees, intended to receive under suspensive regime as provided by art. 375 para. (1^1) of Law 227\/2015 on the Fiscal Code,<\/em> as well as declaration method (Official Gazette 264\/2025)<\/span><\/h2>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 416\/2025 to approve template and content of <em>Statement on own responsibility on quantity of excise goods that economic operators intend to release for consumption, as provided by art. 435 para. (3^1) of Law\u00a0 227\/2015 on the Fiscal Code, which are registered with competent territorial customs authority for distribution and wholesale trade without storage of alcoholic beverages, processed tobacco, and energy products \u2013 gasoline, diesel, kerosene, liquefied petroleum gas, and biofuels, which own and intend to market excise goods located within a fiscal warehouse belonging to a third party<\/em>, as well as declaration method (Official Gazette 264\/2025)<\/span><\/h2>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 417\/1204\/2025 to approve criteria for assessing fiscal risk to determine economic operators presenting a high fiscal risk, provided by art. 375 para. (1^1) and art. 435 para. (3^1) of Law 227\/2015 on the Fiscal Code (Official Gazette 262\/2025)<\/span><\/h2>\n<p>The Order approves the criteria for assessing fiscal risk to determine economic operators presenting a high fiscal risk, provided by art. 375 para. (1^1) and art. 435 para. (3^1) of the Fiscal Code.<\/p>\n<p>According to this normative act, the criteria for assessing high fiscal risk of economic operators, legal entities, are the following:<\/p>\n<ul>\n<li>newly established economic operators or whose shares changed ownership during the last 12 months;<\/li>\n<li>economic operators that did not carry out economic activities during the previous 12 months;<\/li>\n<li>economic operators that were declared inactive and that were reactivated during the previous 12 months;<\/li>\n<li>economic operators that meet at least two of the following criteria:\n<ul>\n<li>they do not have secondary headquarters;<\/li>\n<li>they have no assets;<\/li>\n<li>they do not have the financial funds necessary to purchase excisable products;<\/li>\n<\/ul>\n<\/li>\n<li>economic operators that have been authorized in the field of excise products during the previous 12 months;<\/li>\n<li>economic operators that did not carry out economic activities in the field of excisable products during the previous 36 months;<\/li>\n<li>economic operators with an inadequate fiscal history that fall into one of the following situations:\n<ul>\n<li>during the previous 5 years they have registered outstanding fiscal obligations to the general consolidated budget, managed by ANAF, within the meaning of art. 157 of the Fiscal Procedure Code, for which the execution of the warranty was ordered, and the forced execution procedure was initiated;<\/li>\n<li>during the previous 12 months they have not submitted their tax returns on time;<\/li>\n<li>during the previous 5 years they have benefited from instalments and\/or restructure but have not respected the instalment schedule\/payment schedule, even if they have respected the additional term established by law to maintain the validity of the instalment and\/or restructuring plan;<\/li>\n<li>have associates or directors who have been associates or directors in other companies in the past, that were fiscally inactive, deregistered or entered insolvency, observation period, judicial reorganization or bankruptcy.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>The normative act regulates the assessment of fiscal risk for registered consignees and economic operators selling excise goods within fiscal warehouses.<\/p>\n<ul>\n<li><strong>Registered consignees (art. 375 para. 1^1 of the Fiscal Code): <\/strong>The customs authority sends their list to ANAF for fiscal risk assessment within 30 days.<\/li>\n<li><strong>Economic operators carrying out activity in fiscal warehouses (art. 435 para. 3^1 of the Fiscal Code): <\/strong>Warehouse keepers should communicate the list of operators to customs authority, and ANAF analyses the fiscal risk.<\/li>\n<li><strong>Common provisions: <\/strong>ANAF may request additional information for the assessment. Operators classified in the high fiscal risk category are notified and their list is published on the Romanian Customs Authority website.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 419\/1207\/2025 to set monitoring and control activity for activity carried out by economic operators provided by art. 435 para. (3^1) of Law 227\/2015 on the Fiscal Code (Official Gazette 261\/2025)<\/span><\/h2>\n<p>The Order regulates monitoring and control of economic operators which wholesale excisable products without storage. The main provisions include:<\/p>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Monitoring the set-up of warranty<\/strong>:<\/span><\/h4>\n<ul>\n<li>Economic operators should submit a statement on own responsibility prior to trading.<\/li>\n<li>The customs authority issues a decision on the set-up of warranty within 5 days.<\/li>\n<li>If the warranty is not provided or is insufficient, the operator cannot release the products from the warehouse.<\/li>\n<li>For each new delivery, a new statement and a warranty of 120% of excise duties are required.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Monitoring of release for consumption operations<\/strong>:<\/span><\/h4>\n<ul>\n<li>Economic operators should inform the customs authority and submit proof of payment of excise duties prior to delivery.<\/li>\n<li>The customs authority sends requests to State Treasury to confirm the payments.<\/li>\n<li>If payment is not confirmed, the sale of the products is prohibited.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444a7a;\"><strong>Fiscal inspection<\/strong>:<\/span><\/h4>\n<ul>\n<li>ANAF checks monthly compliance of economic operators with their fiscal obligations.<\/li>\n<li>If the declared excise duties are lower than those due, legal measures are applied.<\/li>\n<li>Operators with reporting obligations should submit statements on purchases and deliveries by the 5<sup>th<\/sup> day of each month.<\/li>\n<\/ul>\n<p>This legislative framework aims to prevent fraud and ensure collection of excise duties related to traded excisable products.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 418\/1206\/2025 to set monitoring and control of activity carried out by registered consignees presenting high fiscal risk (Official Gazette 262\/2025)<\/span><\/h2>\n<p>The Order sets the obligations of registered consignees receiving excisable products and approves the <em>Activity to monitor and control the activity carried out by registered consignees presenting a high fiscal risk<\/em>. They should submit a statement on own responsibility to the customs authority, which will issue the decision to set warranty within 5 working days. If the warranty is not set correctly, the economic operator loses the right to purchase.<\/p>\n<p>For new quantities of excisable products, a new declaration and a warranty of 120% of related excise duties are required. Consignees with high fiscal risk should inform the authorities about the receipt of products and pay the excise duties in advance. The Treasury confirms whether or not the receipt of amounts within 2 working days.<\/p>\n<p>ANAF, through the General Directorate for Anti-Fraud, checks compliance with fiscal obligations monthly. If excise duties paid are lower than those due, legal measures are applied. Consignees with high fiscal risk should report purchases and deliveries monthly, and their supervision will be carried out through EMCS-RO-Risks system.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 405\/2025 to approve Procedure on the manner to carry out ANAF duties in the field of international sanctions (Official Gazette 278\/2025)<\/span><\/h2>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"9\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Closing exchange rates for March 2025<\/span><\/h2>\n<p>The March 2025 closing NBR exchange rates to use for valuation of monetary items (cash on hand, receivables, payables) denominated in foreign currency, as well as receivables and payables denominated in RON but pegged to a foreign currency for collection\/disbursement are:<\/p>\n<p>1 EUR = 4.9771 RON; 1 USD = 4.6005 RON; 1 CHF = 5.2179 RON; 1 GBP = 5.9460 RON<\/p>\n<p>The <a href=\"https:\/\/nowium.com\/en\/resources\/\">Resources<\/a>\u00a0section of our website has an <a href=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/01\/Nowium_Exchange_rates_BNR_2025.xlsm\">Excel <\/a>file through which the exchange rates are automatically taken from the NBR website and are allocated on each date of validity, according to accounting rules. Thus, the exchange rate communicated by NBR on day N will be displayed on the validity dates N+1&#8230;N+2&#8230;.until the next foreign exchange session.<\/p>\n<p>The closing exchange rate for the month is the exchange rate communicated in the final foreign exchange session of the respective month.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"10\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Social Indicators 2025<\/span><\/h2>\n<div class=\"wptb-container-legacy\" data-table-id=\"3461\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-3461\" style=\"border-spacing: 3px 3px; border-collapse:  !important; min-width: 100%; border: 1px solid rgb(209, 209, 209); \" data-border-spacing-columns=\"3\" data-border-spacing-rows=\"3\" data-reconstraction=\"1\" data-wptb-responsive-directives=\"eyJyZXNwb25zaXZlRW5hYmxlZCI6dHJ1ZSwicmVzcG9uc2l2ZU1vZGUiOiJhdXRvIiwicHJlc2VydmVSb3dDb2xvciI6ZmFsc2UsInJlbGF0aXZlV2lkdGgiOiJ3aW5kb3ciLCJoZWFkZXJGdWxseU1lcmdlZCI6ZmFsc2UsIm1vZGVPcHRpb25zIjp7ImF1dG8iOnsiZGlzYWJsZWQiOnsiZGVza3RvcCI6ZmFsc2UsInRhYmxldCI6ZmFsc2UsIm1vYmlsZSI6ZmFsc2V9LCJ0b3BSb3dBc0hlYWRlciI6eyJkZXNrdG9wIjpmYWxzZSwidGFibGV0Ijp0cnVlLCJtb2JpbGUiOnRydWV9LCJyZXBlYXRNZXJnZWRIZWFkZXIiOnsiZGVza3RvcCI6dHJ1ZSwidGFibGV0Ijp0cnVlLCJtb2JpbGUiOnRydWV9LCJzdGF0aWNUb3BSb3ciOnsiZGVza3RvcCI6ZmFsc2UsInRhYmxldCI6ZmFsc2UsIm1vYmlsZSI6ZmFsc2V9LCJjZWxsU3RhY2tEaXJlY3Rpb24iOnsiZGVza3RvcCI6InJvdyIsInRhYmxldCI6InJvdyIsIm1vYmlsZSI6InJvdyJ9LCJjZWxsc1BlclJvdyI6eyJkZXNrdG9wIjoxLCJ0YWJsZXQiOjEsIm1vYmlsZSI6MX19fSwiYnJlYWtwb2ludHMiOnsiZGVza3RvcCI6eyJuYW1lIjoiZGVza3RvcCIsIndpZHRoIjoxMDI0fSwidGFibGV0Ijp7Im5hbWUiOiJ0YWJsZXQiLCJ3aWR0aCI6NzAwfSwibW9iaWxlIjp7Im5hbWUiOiJtb2JpbGUiLCJ3aWR0aCI6MzAwfX19\" data-wptb-cells-width-auto-count=\"3\" data-wptb-horizontal-scroll-status=\"false\" data-wptb-extra-styles=\"LyogRW50ZXIgeW91ciBjdXN0b20gQ1NTIHJ1bGVzIGhlcmUgKi8=\" data-wptb-pro-pagination-top-row-header=\"false\" data-wptb-rows-per-page=\"10\" data-wptb-pro-search-top-row-header=\"false\" data-wptb-searchbar-position=\"left\" role=\"table\" data-table-columns=\"3\" data-wptb-table-alignment=\"center\" data-wptb-table-tds-sum-max-width=\"394\" ><tbody data-global-font-color=\"#000000\" data-global-link-color=\"#000000\" data-global-font-size=\"15\" ><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p class=\"\"><strong>2025 Contributions - for dependent activities<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employer and beneficiary (for activities considered dependent)<\/strong><br><strong>(% share)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employee and dependent worker<br>(% share)<br><\/strong><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Social security contribution (pension)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>- Nothing due for normal working conditions<br>- 4% for special work conditions<br>- 8% for special work conditions<br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>25%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Contribution to health insurance fund (calculated on gross income)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>Not due<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Income Tax<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Work insurance contribution<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>2,25%<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Disability Fund (for employers with more than 50 employees)<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>4 x minimum wage for every 100 employees<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"5\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>The amount of a taxable meal ticket in the sense of income tax<\/strong><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p>max. RON 40.04<\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"6\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-617\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-618\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Minimum wage (gross)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-619\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>-&gt; RON 4.050 (starting with January 2025&nbsp; related income)<\/strong><p>-&gt; <strong>RON&nbsp;4.582 for employees from construction sector<\/strong>&nbsp;<\/p><p>-&gt; <strong>RON 4.050&nbsp;<\/strong>for agriculture and food industry sectors <strong>(starting with January 2025&nbsp; related income)<\/strong><\/p><p><br data-mce-bogus=\"1\"><\/p><p><br data-mce-bogus=\"1\"><\/p><p><br data-mce-bogus=\"1\"><\/p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"7\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-620\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-621\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Per Diem (in the country)<\/strong><br><strong>For employees of public institutions<\/strong><br><strong>For private sector employees (* 2.5)<\/strong><br><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-622\" style=\"color: rgb(74, 85, 104); font-size: 18px; \"><div style=\"position: relative;\"><p><br><p><br><\/p><p>23 lei<\/p><p><br><\/p><p>57.5 lei<\/p><p><br><\/p><p><\/p><\/p>\n<\/div><\/div><\/td><td class=\"wptb-cell \" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"8\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-623\" style=\"\"><div style=\"position: relative;\"><p><\/p>\n<\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"3\" rowspan=\"1\" style=\"border: 1px solid rgb(209, 209, 209); \" data-y-index=\"9\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-624\" style=\"color: rgb(74, 85, 104); font-size: 16px; \"><div style=\"position: relative;\"><p><br data-mce-bogus=\"1\"><p><strong>The tax facilities granted to employees working in the IT sector, construction, agriculture and the food industry have been eliminated starting with the income related to January 2025.<\/strong><\/p><p><br data-mce-bogus=\"1\"><\/p><p><br data-mce-bogus=\"1\"><\/p><p><br data-mce-bogus=\"1\"><\/p><\/p>\n<\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-625\" style=\"color: rgb(74, 85, 104); font-size: 15px; \"><div ><p><\/p>\n<\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-626\" style=\"\"><div ><p><\/p>\n<\/div><\/div><\/td><\/tr><\/tbody><\/table>\n<\/div>\n\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3562\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2.png\" alt=\"Nowium Newsletter Back Cover \" width=\"1088\" height=\"1036\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2.png 2000w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-300x286.png 300w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-1024x975.png 1024w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-768x732.png 768w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/02\/Back_Cover_v2-1536x1463.png 1536w\" sizes=\"auto, (max-width: 1088px) 100vw, 1088px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"featured_media":3578,"template":"","acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin\/3581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin"}],"about":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/types\/bulletin"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media\/3578"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=3581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}