{"id":4083,"date":"2026-01-30T14:49:45","date_gmt":"2026-01-30T12:49:45","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&#038;p=4083"},"modified":"2026-03-10T15:14:51","modified_gmt":"2026-03-10T13:14:51","slug":"newsletter-1-january-2026","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-1-january-2026\/","title":{"rendered":"Newsletter no. 1 \u2013 January 2026"},"content":{"rendered":"<div>Note: Starting in 2026, Nowium Newsletters are published only in the web version (without PDF), in both Romanian and English.<\/div>\n<h3 id=\"summary\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Summary<\/span><\/h3>\n<ol>\n<li><strong>Draft ordinance amending regulations on fiscal registration of secondary offices (<a href=\"#1\">PROJECT<\/a>)<\/strong><\/li>\n<li><strong>Preparation of annual financial statements and accounting reports as of the 31<sup>st<\/sup> of December 2025 (<a href=\"#2\">Order 2036\/2025<\/a>)<\/strong><\/li>\n<li><strong>Procedure to prefill <em>Sole Tax Return<\/em> for 2025 (<a href=\"#3\">Order 2719\/2025<\/a>)<\/strong><\/li>\n<li><strong>Adjustment of 3% bonus granted from the corporate income tax\/tax on microenterprise income following fiscal inspection and tax decisions with tax differences (<a href=\"#4\">Order 5\/2026<\/a>)<\/strong><\/li>\n<li><strong>Registration in the mandatory RO e-Factura Register for suppliers\/service providers who are fiscally identified by personal numerical code (CNP) (<a href=\"#5\">Order 59\/2026<\/a>)<\/strong><\/li>\n<li><strong>Procedure for <em>ex officio<\/em> determination of social insurance contributions (CAS) and health insurance contributions (CASS) due by individuals, related to income for the year 2024 (<a href=\"#6\">Order 2735\/2025<\/a>)<\/strong><\/li>\n<li><strong>Updated list of payment obligations to the State Budget (<a href=\"#7\">Order 57\/2026<\/a>)<\/strong><\/li>\n<li><strong>Update of fiscal registration forms for fiscal obligations forming the fiscal vector (<a href=\"#8\">Order 15\/2026<\/a>)<\/strong><\/li>\n<li><a href=\"#9\"><strong>Closing exchange rates for January 2026<\/strong><\/a><\/li>\n<li><a href=\"#10\"><strong>Social indicators<\/strong><\/a><\/li>\n<\/ol>\n<hr \/>\n<h2 id=\"1\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">PROJECT &#8211; Ordinance amending the Fiscal Procedure Code<\/span><\/h2>\n<p>The Ordinance aims to complement the Fiscal Procedure Code (Law 207\/2015) by introducing a new article \u2013 <strong>art. 85\u00b9<\/strong>, which regulates the manner to fiscally register secondary offices that pay salaries and income similar to salaries, according to Local Public Finance Law 273\/2006.<\/p>\n<h4>1. A new obligation for taxpayers with multiple secondary offices<\/h4>\n<p>Companies that have <strong>multiple secondary offices<\/strong> operating as salary payers within the territory of <strong>the same administrative-territorial unit (ATU)<\/strong> should:<\/p>\n<ul>\n<li><strong>designate a main secondary office<\/strong> (the \u201cdesignated\u201d office) within 30 days from the establishment of the first secondary office;<\/li>\n<li>apply for <strong>fiscal registration<\/strong> of this designated office with the competent fiscal authority within ANAF.<\/li>\n<\/ul>\n<p>If the secondary offices are located within the same ATU as the taxpayer\u2019s fiscal domicile, <strong>separate fiscal registration is no longer required<\/strong> \u2013 the declaration and payment of tax on income are performed using the <strong>company\u2019s fiscal identification code<\/strong>.<\/p>\n<h4>2. Suspension of penalties by the 30<sup>th<\/sup> of June 2026<\/h4>\n<p>For entities already established, the following are suspended by the <strong>30<sup>th<\/sup> of June 2026<\/strong>:<\/p>\n<ul>\n<li>the obligation to submit the fiscal registration form provided by Law 245\/2025;<\/li>\n<li>the related penalties for failure to submit (art. 336 of the Fiscal Procedure Code).<\/li>\n<\/ul>\n<h4>3. Reassessment and automatic de-registration of existing fiscal identification codes<\/h4>\n<p>Taxpayers already having multiple secondary offices registered within the same ATU should:<\/p>\n<ul>\n<li>notify, by the 30<sup>th<\/sup> of June 2026, which secondary office is the designated one;<\/li>\n<li>the other fiscal identification codes of secondary offices will be <strong>de-registered <em>ex officio<\/em><\/strong> by ANAF;<\/li>\n<li>administrative or enforcement acts issued previously remain <strong>valid<\/strong>.<\/li>\n<\/ul>\n<h4>4. Implementing rules to be issued<\/h4>\n<p>The detailed procedure will be established by an order of ANAF President, which should be issued within <strong>60 days<\/strong> from the entry into force of the Ordinance.<\/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;\">Order 2036\/2025 on main aspects related to preparation and submission of annual financial statements and annual accounting reports of economic operators to ANAF (Official Gazette 41\/2026)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>Order 2036\/2025 on main aspects related to preparation and submission of annual financial statements and annual accounting reports of economic operators to ANAF (Official Gazette 41\/2026) has been published.<\/p>\n<p>Compared to information reported as at the 31<sup>st<\/sup> of December 2024, Order of the Ministry of Finance 2036\/2025 considers the provisions on method to report financial statements (as provided by Government Emergency Ordinance 138\/2024). Thus, the obligation is introduced to submit annual financial statements\/accounting reports only in electronic format, according to specifications published on ANAF portal.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>For detailed information on preparation of financial statements and accounting reports as at the 31<sup>st<\/sup> of December 2025, you may access our article:<\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"vdxfB7Lk7l\"><p><a href=\"https:\/\/nowium.com\/en\/drafting-financial-statements-as-at-31-december-2025\/\">Drafting the Financial Statements and Accounting Reports as at 31 December 2025<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Drafting the Financial Statements and Accounting Reports as at 31 December 2025&#8221; &#8212; Nowium\" src=\"https:\/\/nowium.com\/en\/drafting-financial-statements-as-at-31-december-2025\/embed\/#?secret=8mHi70iwbY#?secret=vdxfB7Lk7l\" data-secret=\"vdxfB7Lk7l\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Nowium Audit &amp; Assurance<\/span><\/h2>\n<p>Nowium expands its service portfolio by launching its <strong>Audit &amp; Assurance division<\/strong>, dedicated to companies that require <strong>certainty, rigor, and clarity in financial reporting<\/strong>. We provide financial audit and internal audit services, carried out in accordance with applicable professional standards, with a focus on <strong>credibility of financial information and risk management<\/strong>.<\/p>\n<p>Through this new division, we support management and shareholders in making well-informed decisions in an increasingly complex economic and legislative environment.<\/p>\n<p>\ud83d\udc49 <strong>Discover Nowium Audit &amp; Assurance services:<\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"QDbB5jrNvZ\"><p><a href=\"https:\/\/nowium.com\/en\/service\/audit\/\">Audit &#038; Assurance<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;Audit &#038; Assurance&#8221; &#8212; Nowium\" src=\"https:\/\/nowium.com\/en\/service\/audit\/embed\/#?secret=kBWs3k4fuy#?secret=QDbB5jrNvZ\" data-secret=\"QDbB5jrNvZ\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<hr \/>\n<h2 id=\"3\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Order 2719\/2025 to approve Procedure to prefill, check and submit Form 212 <em>Sole Tax Return on income tax and social contributions owed by individuals<\/em> (Official Gazette 1\/2026)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves Procedure to prefill, check and submit the <em>Sole Tax Return on income tax and social contributions owed by individuals<\/em>. The pre-filling takes into account data regarding income obtained and tax on income owed, the calculation base for the social insurance contribution and health social insurance contribution, as well as the amount of contributions owed, related to income obtained starting with the year 2025.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The pre-filled <em>Sole Tax Return<\/em> does not constitute a tax receivable title within the meaning of the Fiscal Procedure Code, as subsequently amended and complemented.<\/p>\n<h4><strong>The Procedure regulates:<\/strong><\/h4>\n<ul>\n<li>the identification of data extraction sources on income obtained and tax on income owed, as well as the amount of contributions withheld by income payers or for which taxpayers have exercised the payment option, for the year when the income is obtained;<\/li>\n<li>the provision of data for automatic pre-filling of the <em>Sole Tax Return<\/em> within the pre-filling application, accessed by taxpayers or by the fiscal authority upon the request of taxpayers who are not enrolled in the Virtual Private Space (SPV);<\/li>\n<li>the verification by taxpayers and submission of the <em>Sole Tax Return<\/em> to the competent central fiscal authority.<\/li>\n<\/ul>\n<h4><strong>Data extraction sources used:<\/strong><\/h4>\n<ul>\n<li>tax returns submitted by income payers:<\/li>\n<li>Form 205 <em>Informative statement on withholding tax and gains\/losses from investments, by income beneficiaries<\/em>,<\/li>\n<li>Form 112 <em>Tax return on obligations to pay social contributions, tax on income and nominal record of the insures persons<\/em>;<\/li>\n<li>tax returns submitted by taxpayers\/associations:<\/li>\n<li>Form 212 <em>Sole Tax Return on income tax and social contributions owed by individuals<\/em> from the previous year,<\/li>\n<li>Form 204 <em>Annual statement on income for associations without legal personality and entities subject to fiscal transparency regime<\/em>;<\/li>\n<li>records of lease agreements;<\/li>\n<li>the Taxpayers\u2019 Register;<\/li>\n<li>information obtained from authorities or entities that organize and maintain records regarding the pensioner status of individuals;<\/li>\n<li>information on annual income quotas.<\/li>\n<\/ul>\n<h4><strong>How is the pre-filled <em>Sole Tax Return<\/em> obtained?<\/strong><\/h4>\n<p>The pre-filled <em>Sole Tax Return <\/em>is made available to taxpayers for the purpose of fulfilling their declarative obligations according to art. 122, 151, 174 and 174\u00b9 of the Fiscal Code:<\/p>\n<ul>\n<li>in electronic format, by accessing the pre-filling application and automatically importing the data into Form 212, through the \u201cVirtual Private Space\u201d (SPV) service;<\/li>\n<li>in paper format, at the premises of the competent fiscal authority, upon request of taxpayers who are not enrolled in SPV.<\/li>\n<\/ul>\n<h4><strong>Check and submission of the <em>Sole Tax Return<\/em><\/strong><\/h4>\n<p>Individuals should check the information available in the <em>Sole Tax Return<\/em> pre-filling application and submit the tax return according to their actual fiscal situation.<\/p>\n<p>For individuals insured in their own pension systems, who are not required to contribute to the public system, as well as for pensioners, the application does <strong>not <\/strong>display data in the section on social insurance contribution.<\/p>\n<p>The <em>Sole Tax Return<\/em> should be submitted to the competent fiscal authority by the <strong>25<sup>th<\/sup> of May<\/strong> of the year following the reporting year. Submission may be made:<\/p>\n<ul>\n<li>directly at the counter of ANAF territorial unit,<\/li>\n<li>by post, with confirmation receipt,<\/li>\n<li>or online, through electronic means.<\/li>\n<\/ul>\n<p>Taxpayers who have already submitted the tax return may subsequently consult the data in the pre-filling application and, if they identify errors, may submit a rectifying tax return.<\/p>\n<p>The submission of the <em>Sole Tax Return<\/em> is not required when individuals have no declarative obligations, even if the application displays pre-filled data. For example: income subject to final tax, individuals without obligation to pay pension contribution, or individuals exempt from the payment of health insurance contribution according to art. 154 of the Fiscal Code.<\/p>\n<p>Individuals for whom no pre-filled data exist in the application are <strong>not<\/strong> exempt from the obligation to submit the <em>Sole Tax Return<\/em> (form 212), if the law imposes such an obligation.<\/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 5\/2026 to complement Order of the Deputy Prime Minister, Minister of Finance 540\/2025 to approve Procedure to grant 3% bonus from the annual corporate income tax and tax on microenterprise income related to fiscal year 2024\/modified fiscal year starting in 2024 (Official Gazette 37\/2026)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order complements Procedure to grant 3% bonus from the annual corporate income tax and tax on microenterprise income related to fiscal year 2024\/modified fiscal year starting in 2024.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>Specifically, it regulates the method to adjust the 3% bonus from the annual corporate income tax or tax on microenterprise income related to fiscal year 2024 or modified fiscal year starting in 2024, when a fiscal inspection takes place after the bonus has been granted and results in tax decisions establishing tax differences.<\/p>\n<p>In the case of a tax decision resulting in a decrease of the fiscal obligation, the bonus is reduced accordingly by issuing an amendment decision.<\/p>\n<p>In the case of a tax decision resulting in an increase of the fiscal obligation, the bonus is cancelled if the conditions for granting it, within the meaning of art. 1 point 4 of the procedure, are not met, by issuing a cancellation decision.<\/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 59\/2026 to amend and complement ANAF Presidential Order 3789\/2024 approving Procedure to organise and register in the mandatory RO e-Factura Register, as well as template, content and instructions to fill form (082) <em>Application to register in the mandatory RO e-Factura Register<\/em> (Official Gazette 42\/2026)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order complements Procedure to organise and register in the mandatory RO e-Factura Register as a result of fiscal changes introduced at the end of 2025 through the so-called \u201ctrain ordinance\u201d.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>Government Emergency Ordinance 89\/2025 introduced the obligation to apply for registration in the mandatory RO e-Factura Register, prior to starting economic activities, also for suppliers\/service providers who are fiscally identified by personal identification number (CNP) (e.g. rental activities, agricultural land leasing, copyrights, activities for which fiscal registration is not required).<\/p>\n<p>The registration deadline is 3 working days from the date of application.<\/p>\n<p>Persons who started carrying out economic activities prior to the 15<sup>th<\/sup> of January 2026 are required to apply for registration in the Register prior to this date. This category of persons is recorded in the register with the date of the 15<sup>th <\/sup>of January 2026.<\/p>\n<p>The Procedure is complemented and amended in order to also include new categories of persons who are required to register in the mandatory RO e-Factura Register.<\/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 2735\/2025 to approve Procedure on <em>ex officio<\/em> determination of social insurance contribution and health insurance contribution owed by individuals, as well as template and content of certain forms (Official Gazette 17\/2026)<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves Procedure on <em>ex officio<\/em> determination of social insurance contribution (CAS) and health insurance contribution (CASS) owed by individuals, as well as template and content of certain forms.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<p>The provisions are applicable to <em>ex officio<\/em> determination of CAS and CASS related to income obtained in 2024 by individuals who obtain, more specifically, income from independent activities or from other categories of non-salary income, but who do not fully or partially fulfil the fiscal obligations provided by law, namely the annual filing of the <em>Sole Tax Return<\/em> and the payment of the mandatory social contributions.<\/p>\n<p>Also, through the same Order, templates and content of the following forms have been approved:<\/p>\n<ul>\n<li><em>Notification regarding non-declaration of social insurance contribution and health insurance contribution owed by individuals;<\/em><\/li>\n<li><em>Report regarding estimation of the calculation base for CAS and CASS in the case of ex officio determination of fiscal obligations; <\/em><\/li>\n<li><em>Decision regarding ex officio determination of social insurance contribution and health insurance contribution for individuals<\/em>;<\/li>\n<li><em>Decision to cancel decision on ex officio determination of CAS and CASS<\/em>.<\/li>\n<\/ul>\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;\">Order 57\/2026 to amend and complement ANAF Presidential Order 587\/2016 approving template and content of forms used to declare taxes and duties established under a self-assessment or withholding regime<\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order introduces two new positions in the List of payment obligations to the State Budget:<\/p>\n<ul>\n<li>Position 113 \u2013 Logistics fee for management of flows of goods originating from outside the European Union \u2013 art. XXII of Law 239\/2025<\/li>\n<li>Position 114 \u2013 Excise duties on chewing tobacco and tobacco for nasal use \u2013 art. 439 para. (2) letter g) and art. 446 of the Fiscal Code<\/li>\n<\/ul>\n<p>Also, <strong>instructions to fill form 100<\/strong> <em>Statement on payment obligations to the State Budget <\/em>are updated.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Details<\/span><\/h3>\n<h4><strong>Logistics fee for goods originating from outside the European Union (position 113) <\/strong><\/h4>\n<p>As a reminder, Law 239\/2025, starting the 1<sup>st<\/sup> of January 2026 has introduced a logistics fee amounting to RON 25 for each parcel containing goods with a declared commercial value below EUR 150, originating from outside the European Union and entering the territory of Romania, regardless of the place where the goods are released for free circulation within the EU. The fee applies to all parcels originating from outside the European Union whose place of commencement of delivery is outside the European Union and which meet the conditions provided by law.<\/p>\n<p>The fee applies to parcels containing goods delivered following a distance sale of products imported from states or territories outside the European Union.<\/p>\n<p>The responsibility for paying the fee lies with the supplier of goods, sender, or digital platform facilitating the distance sale, depending on the specific situation.<\/p>\n<p>The collection, declaration, and remittance of the fee fall under the responsibility of postal service providers.<\/p>\n<p>The amounts collected should be paid to the State Budget by the 25<sup>th<\/sup> day of the month following the month when the parcel was handed over to the recipient.<\/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;\">Order 15\/2026 to amend and complement ANAF Presidential Order 1699\/2021 approving fiscal registration forms for taxpayers and types of fiscal obligations forming the fiscal vector<\/span><\/h2>\n<p>The Order amends and complements ANAF Presidential Order 1699\/2021 approving <strong>fiscal registration forms<\/strong> for taxpayers and types of fiscal obligations forming the <strong>fiscal vector<\/strong>. Thus, the main amendments are as follows:<\/p>\n<ul>\n<li>the <strong>extension<\/strong> of the list of permanent nature declarative fiscal obligations, reflected in the fiscal vector, by introducing a new obligation, namely the <strong>logistics fee<\/strong> related to <strong>management of flows of goods<\/strong> originating from <strong>outside the European Union<\/strong>;<\/li>\n<li>the <strong>amendment<\/strong> of template and content of fiscal registration forms <em>Fiscal registration declaration\/Declaration of amendments for Romanian and foreign individuals holding a personal identification number<\/em> (form <strong>020<\/strong>) and <em>Fiscal registration declaration\/Declaration of amendments\/Declaration of de-registration for individuals who do not hold a personal identification number<\/em> (form <strong>030<\/strong>), by introducing a distinct section entitled <em>Information on fiscal vector for other taxes and duties due<\/em>, which includes the <strong>obligation to declare excise duties<\/strong>;<\/li>\n<li>the introduction of a new declarative obligation, entitled <strong><em>logistics fee for management of flows of goods originating from outside the European Union<\/em><\/strong>, within the section <em>Information on fiscal vector for other taxes and duties due<\/em> of forms 010, 013, 015, 016, 070, 700.<\/li>\n<\/ul>\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 January 2026<\/span><\/h2>\n<p>The January 2026 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 = 5,0961 RON; 1 USD =\u00a0 4,2742 RON; 1 CHF = 5,5598 RON; 1 GBP = 5,8755 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 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=\"https:\/\/nowium.com\/Files\/Nowium_Exchange_rates_BNR_2026.xlsm\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-3940\" src=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN.png\" alt=\"BNR Exchange rates 2026\" width=\"389\" height=\"123\" title=\"\" srcset=\"https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN.png 389w, https:\/\/nowium.com\/wp-content\/uploads\/2025\/12\/BNR_2026_EN-300x95.png 300w\" sizes=\"auto, (max-width: 389px) 100vw, 389px\" \/><\/a><\/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 2026<\/span><\/h2>\n<div class=\"wptb-container-legacy\" data-table-id=\"3933\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-3933\" 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=\"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\" 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><strong>2026 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 45<\/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&nbsp;<\/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><\/strong><\/p><p><\/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><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><\/p><p><br><\/p><p><\/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<hr \/>\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=\"1157\" height=\"1102\" 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: 1157px) 100vw, 1157px\" \/><\/p>\n","protected":false},"featured_media":4080,"template":"","acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin\/4083","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\/4080"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=4083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}