{"id":4230,"date":"2026-04-01T07:47:33","date_gmt":"2026-04-01T05:47:33","guid":{"rendered":"https:\/\/nowium.com\/?post_type=bulletin&#038;p=4230"},"modified":"2026-04-02T14:18:50","modified_gmt":"2026-04-02T12:18:50","slug":"newsletter-3-march-2026","status":"publish","type":"bulletin","link":"https:\/\/nowium.com\/en\/bulletin\/newsletter-3-march-2026\/","title":{"rendered":"Newsletter no. 3 \u2013 March 2026"},"content":{"rendered":"<p>Note: Starting in 2026, Nowium Newsletters are published only in the web version (without PDF), in both Romanian and English.<\/p>\n<h3 id=\"summary\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Summary<\/span><\/h3>\n<ol>\n<li><span style=\"color: #222641;\"><strong>Presentation of deferred taxes for constituent entities subject to the global minimum tax (Pillar 2) (<a style=\"color: #222641;\" href=\"#1\">Order 203\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong>Amendments to requirements for transfer of shares and new conditions imposed on operators of excisable goods (<a style=\"color: #222641;\" href=\"#2\">GEO 13\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong>Update of Form 205 with income from transfer of dismemberments of property right (<a style=\"color: #222641;\" href=\"#3\">Order 303\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong>New gross minimum salary of RON 4,325, applicable as of the 1<sup>st<\/sup> of July 2026 (<a style=\"color: #222641;\" href=\"#4\">GD 146\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong>Average gross salary and death benefit for 2026 (<a style=\"color: #222641;\" href=\"#5\">Law 44\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong>Amendment of Classification of Positions in Romania (COR) (<a style=\"color: #222641;\" href=\"#6\">Order 51\/2026)<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong><a style=\"color: #222641;\" href=\"#7\">Closing exchange rates for March 2026<\/a><\/strong><\/span><\/li>\n<li><span style=\"color: #222641;\"><strong><a style=\"color: #222641;\" href=\"#7\">Social indicators<\/a><\/strong><\/span><\/li>\n<\/ol>\n<hr \/>\n<h2 id=\"1\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 203\/2026 to approve Clarifications on the presentation of deferred taxes determined by constituent entities regulated by Law 431\/2023 (Official Gazette 196\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order approves clarifications on how deferred taxes are to be presented for constituent entities subject to the global minimum tax (Pillar 2), both in the context of accounting regulations of OMFP 1802\/2014 (RAS) and for entities that opt for transition to IFRS (OMFP 2844\/2016).<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #474e84;\"><strong>1.Entities applying OMFP 1802\/2014 (RAS)<\/strong><\/span><\/p>\n<p>The constituent entities covered by Law 431\/2023 that apply Romanian accounting regulations present deferred tax exclusively in the disclosure notes to the annual financial statements, without registering it in the accounting records. The main rules are:<\/p>\n<ul>\n<li>Deferred tax is determined in accordance with IAS 12 \u201cCorporate income tax\u201d, as adopted by the EU; however, the IAS 12 presentation requirements do not apply.<\/li>\n<li>The deferred tax amount corresponding to the result for the financial year is presented separately from the deferred tax related to retained earnings.<\/li>\n<li>For units without legal personality and permanent establishments in Romania belonging to legal entities established in the EU, deferred tax is presented in Form code 30 \u201cInformative data\u201d.<\/li>\n<li>These provisions apply starting with the financial statements for the 2025 financial year.<\/li>\n<\/ul>\n<p><span style=\"color: #474e84;\"><strong>2.Entities opting for transition to IFRS (OMFP 2844\/2016)<\/strong><\/span><\/p>\n<p>Constituent entities may opt to apply IFRS regulations starting with the financial statements for 2025, provided they have the capacity to apply them. Relevant rules:<\/p>\n<ul>\n<li>The organization and management of accounting under OMFP 2844\/2016 becomes effective starting with the 2026 financial year.<\/li>\n<li>Transition financial statements are prepared by applying IFRS, including IFRS 1 \u201cFirst-time Adoption of International Financial Reporting Standards\u201d.<\/li>\n<li>For the period during which Law 431\/2023 applies, entities applying IFRS ensure continuity in the application of these accounting regulations.<\/li>\n<li>Entities that no longer fall under Law 431\/2023 may revert to OMFP 1802\/2014 starting with the financial year following the one in which they no longer meet the conditions<\/li>\n<\/ul>\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;\">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=\"RnN7jwjNc0\"><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=1p6Mc6ArKe#?secret=RnN7jwjNc0\" data-secret=\"RnN7jwjNc0\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe><\/p>\n<hr \/>\n<h2 id=\"2\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Government Emergency Ordinance 13\/2026 to amend and complement certain normative acts in the fiscal and budgetary field (Official Gazette 181\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>GEO 13\/2026 strengthens tax and customs control over the trading of excisable goods (especially energy products), redefines and expands the categories of excisable operators, introduces certain significant financial requirements, and establishes a short transitional regime (the 31<sup>st<\/sup> of March \u2013 the 30<sup>th<\/sup> of April 2026).<\/p>\n<p>At the same time, the conditions for transferring shares in limited liability companies (SRLs) with outstanding tax liabilities are tightened.<\/p>\n<p>The new changes mainly affect distributors and wholesalers of energy products, companies with weak capitalization, companies with a history of tax non-compliance, and share-deal transactions involving SRLs<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p><span style=\"color: #474e84;\"><strong>1.Transfer of shares \u2013 direct tax implications<\/strong><\/span><\/p>\n<p>The transfer of shares in a SRL becomes opposable to ANAF only if the tax conditions are met. The fiscal attestation certificate is requested directly by Trade Register (ONRC) from ANAF, and the verification is performed by ONRC at the time the transfer is registered, not afterwards, without being limited to reaching a certain holding threshold.<\/p>\n<p>Practical implications:<\/p>\n<ul>\n<li>Companies with tax debts can no longer be \u201ccleaned up\u201d through a purely formal transfer.<\/li>\n<li>Share-deal transactions involving SRLs with a problematic tax history become significantly riskier.<\/li>\n<li>The importance of pre-transfer tax due diligence increases.<\/li>\n<\/ul>\n<p><strong><span style=\"color: #474e84;\">2.Removal of the Ro e-VAT compliance notice starting the 9<sup>th<\/sup> of March 2026<\/span><\/strong><\/p>\n<p>We recall that as of the 1<sup>st<\/sup> of January 2026, taxpayers were no longer required to reply to compliance notices related to VAT differences under GEO 89\/2025, and the penalties for failing to comply with this obligation were removed.<\/p>\n<p>The order removes the e-VAT compliance notice by repealing the corresponding articles from the previous regulations.<\/p>\n<p><span style=\"color: #474e84;\"><strong>3.Amendments to the Fiscal Procedure Code<\/strong><\/span><\/p>\n<p>Taxpayers\u2019 ability to request the tax risk class\/subclass assigned by ANAF following its risk analysis is suspended by the end of 2026.<\/p>\n<p><span style=\"color: #474e84;\"><strong>4.Redefining and expanding categories of excisable operators<\/strong><\/span><\/p>\n<p>The following categories are clearly defined and separated:<\/p>\n<ul>\n<li>Wholesaler with storage \u2013 purchases energy products and sells them from its own storage premises;<\/li>\n<li>Wholesaler without storage \u2013 may sell exclusively to end consumers or fuel distribution stations;<\/li>\n<li>Distributor of energy products \u2013 operator affiliated with the authorized warehouse keeper;<\/li>\n<li>Authorized importer \u2013 person authorized to import excisable goods provided by art. 435(3) of the Fiscal Code;<\/li>\n<li>Registered exporter \u2013 person registered to export energy products.<\/li>\n<\/ul>\n<p><span style=\"color: #474e84;\"><strong>5.Financial guarantees and asset requirements for excisable operators<\/strong><\/span><\/p>\n<p>The requirements differ depending on the product category:<\/p>\n<ul>\n<li><strong>Gasoline, diesel, kerosene, biofuels:<\/strong> guarantee of RON 2,500,000 and tangible fixed assets owned of at least RON 2,500,000 (valued via an expert valuation report).<\/li>\n<li><strong>LPG, fuel oil, alcoholic beverages, and processed tobacco<\/strong>: guarantee of RON 250,000.<\/li>\n<\/ul>\n<p>If the competent authorities identify indications of a criminal offence and assess the damage, the operator is obliged to top up the guarantee up to the amount of the damage.<\/p>\n<p><span style=\"color: #474e84;\"><strong>6.Transitional regime \u2013 key deadlines<\/strong><\/span><\/p>\n<ul>\n<li><strong>31 March \u2013 30 April 2026:<\/strong> period during which the targeted economic operators should apply for authorization\/registration.<\/li>\n<li><strong>From the 1<sup>st<\/sup> of May 2026:<\/strong> unauthorized operators may no longer carry out the respective activities. The risk of major operational disruption is high for companies that do not act in time.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<hr \/>\n<h2 id=\"3\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 303\/2026 to amend Form 205 \u2013 introduction of income from the transfer of dismemberments of property right (Official Gazette 187\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order updates informative statement Form 205 to include a new income category: income from the transfer of dismemberments of property right, including those subject to a suspensive condition, paid by legal entities required to keep accounting records.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p><span style=\"color: #474e84;\"><strong>Context<\/strong><\/span><\/p>\n<p>Through GEO 138\/2024, the obligation to withhold income tax on income from transfer of dismemberments of property right subject to a suspensive condition, paid by legal entities or other entities that are required to keep accounting records, was introduced. The calculated and withheld tax is declared and paid by the 25<sup>th<\/sup> of the month following the month in which it was withheld.<\/p>\n<p><span style=\"color: #474e84;\"><strong>Main change<\/strong><\/span><\/p>\n<p>The category \u201cincome from transfer of dismemberments of property right, including those subject to a suspensive condition\u201d is introduced in Form 205. The new category is included in Chapter III \u201cData on the nature of income\u201d and in Chapter IV of the form.<\/p>\n<p><span style=\"color: #474e84;\"><strong>Applicability<\/strong><\/span><\/p>\n<p>The new form is used to declare the tax withheld for income from transfer of dismemberments of property right subject to a suspensive condition, paid starting the 1<sup>st<\/sup> of January 2025 by legal entities or entities required to keep accounting records.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2 id=\"4\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Government Decision 146\/2026 to set national gross minimum basic wage guaranteed for payment (Official Gazette 196\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>Starting the 1<sup>st<\/sup> of July 2026, the national gross minimum wage guaranteed for payment increases to RON 4,325 per month (RON 25.949\/hour), from RON 4,050 previously. The decision repeals GD 1506\/2024.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p>The new minimum gross wage level applies for a standard working schedule averaging 166.667 hours per month and does not include bonuses or other allowances. Main practical implications:<\/p>\n<ul>\n<li>Employers should update individual labour contracts for employees paid at the minimum wage level before the 1<sup>st<\/sup> of July 2026.<\/li>\n<li>The calculation base for social contributions and income tax for minimum-wage employees will change accordingly, impacting the cost of employment.<\/li>\n<li>The fine for failing to pay at least the minimum wage required by law remains applicable, so meeting the deadline is essential.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong> the sector-specific minimum wage for construction remains RON 4,582, and for agriculture and the food industry RON 4,050.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2 id=\"5\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Law 44\/2026 on state social insurance budget for 2026 (Official Gazette 243\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The law sets the average gross salary used to base state social insurance budget for 2026 at RON 9,192 and updates the amount of the death benefit.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p><span style=\"color: #474e84;\"><strong>Average gross salary<\/strong><\/span><\/p>\n<p>The average gross salary used to base state social insurance budget for 2026 is RON 9,192. This value is the calculation base for a series of social benefits and caps applicable during the year.<\/p>\n<p><span style=\"color: #474e84;\"><strong>Death benefit<\/strong><\/span><\/p>\n<p>The amount of the death benefit is set as follows:<\/p>\n<ul>\n<li>for an insured person or a pensioner: RON 9,192;<\/li>\n<li>for a family member of an insured person or a pensioner: RON 4,596.<\/li>\n<\/ul>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2 id=\"6\" style=\"text-align: justify;\"><span style=\"color: #474e84;\">Order 51\/2026 to amend and complement Classification of Positions in Romania (COR) \u2013 occupation level (six characters) (Official Gazette 230\/2026)<\/span><\/h2>\n<h3><span style=\"color: #c49573;\">Summary<\/span><\/h3>\n<p>The Order introduces amendments and complements to Classification of Positions in Romania (COR) \u2013 occupation level (six characters), initially approved by Order 1832\/856\/2011.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #c49573;\">Detailes<\/span><\/h3>\n<p>The normative act updates List of positions in Romania by introducing, amending or removing certain occupation codes at the six-character detail level. The changes reflect labour market developments and the need to align to international standards for occupational classification.<\/p>\n<p>Employers and HR departments should verify whether the occupations used in labour contracts and in tax filings (Form 112) match the updated list, to avoid inconsistencies in reporting to the competent authorities.<\/p>\n<p><a href=\"#summary\">back to summary \u21d1<\/a><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2 id=\"7\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Closing exchange rates for March 2026<\/span><\/h2>\n<p>The March 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 = 5,0988 RON;\u00a0 1 USD = 4,4463 RON;\u00a0 1 CHF = 5,5546 RON;\u00a0 1 GBP = 5,8749 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<p>&nbsp;<\/p>\n<hr \/>\n<h2 id=\"8\" style=\"text-align: justify;\"><span style=\"color: #444a7a;\">Social Indicators 2026<\/span><\/h2>\n<div class=\"wptb-container-legacy\" data-table-id=\"4233\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-4233\" style=\"border-spacing: 3px 3px; border-collapse: 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-table-directives=\"eyJpbm5lckJvcmRlcnMiOnsiYWN0aXZlIjoiYWxsIiwiYm9yZGVyV2lkdGgiOjEsImJvcmRlclJhZGl1c2VzIjp7ImFsbCI6MCwicm93IjowLCJjb2x1bW4iOjB9fX0=\" data-wptb-responsive-directives=\"eyJyZXNwb25zaXZlRW5hYmxlZCI6dHJ1ZSwicmVzcG9uc2l2ZU1vZGUiOiJhdXRvIiwicmVsYXRpdmVXaWR0aCI6IndpbmRvdyIsInByZXNlcnZlUm93Q29sb3IiOmZhbHNlLCJoZWFkZXJGdWxseU1lcmdlZCI6ZmFsc2UsImJyZWFrcG9pbnRzIjp7ImRlc2t0b3AiOnsibmFtZSI6ImRlc2t0b3AiLCJ3aWR0aCI6MTAyNH0sInRhYmxldCI6eyJuYW1lIjoidGFibGV0Iiwid2lkdGgiOjcwMH0sIm1vYmlsZSI6eyJuYW1lIjoibW9iaWxlIiwid2lkdGgiOjM3NX19LCJtb2RlT3B0aW9ucyI6eyJhdXRvIjp7ImRpc2FibGVkIjp7ImRlc2t0b3AiOmZhbHNlLCJ0YWJsZXQiOmZhbHNlLCJtb2JpbGUiOmZhbHNlfSwidG9wUm93QXNIZWFkZXIiOnsiZGVza3RvcCI6ZmFsc2UsInRhYmxldCI6dHJ1ZSwibW9iaWxlIjp0cnVlfSwicmVwZWF0TWVyZ2VkSGVhZGVyIjp7ImRlc2t0b3AiOnRydWUsInRhYmxldCI6dHJ1ZSwibW9iaWxlIjp0cnVlfSwic3RhdGljVG9wUm93Ijp7ImRlc2t0b3AiOmZhbHNlLCJ0YWJsZXQiOmZhbHNlLCJtb2JpbGUiOmZhbHNlfSwiY2VsbFN0YWNrRGlyZWN0aW9uIjp7ImRlc2t0b3AiOiJyb3ciLCJ0YWJsZXQiOiJyb3ciLCJtb2JpbGUiOiJyb3cifSwiY2VsbHNQZXJSb3ciOnsiZGVza3RvcCI6MSwidGFibGV0IjoxLCJtb2JpbGUiOjF9fX19\" data-wptb-cells-width-auto-count=\"3\" data-wptb-horizontal-scroll-status=\"1\" 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-td-width-auto=\"120\" data-wptb-table-tds-sum-max-width=\"426\" ><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 \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-597\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>2026 Contributions - for dependent activities<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-598\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employer and beneficiary (for activities considered dependent)<\/strong><br><strong>(% share)<\/strong><br><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"0\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-599\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Employee and dependent worker<br>(% share)<br><\/strong><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-600\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Social security contribution (pension)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-601\" style=\"color: #4a5568; 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><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"1\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-602\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>25%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-603\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Contribution to health insurance fund (calculated on gross income)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-604\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>Not due<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"2\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-605\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-606\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Income Tax<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-607\" style=\"color: #4a5568; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"3\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-608\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>10%<\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-609\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Work insurance contribution<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-610\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>2,25%<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"4\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-611\" style=\"color: #4a5568; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-612\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Disability Fund (for employers with more than 50 employees)<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-613\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>4 x minimum wage for every 100 employees<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"5\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-614\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-615\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>The amount of a taxable meal ticket in the sense of income tax<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-616\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p>max. RON 45<\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"6\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-617\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-618\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>Minimum wage (gross)<\/strong><br><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-619\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><strong>-&gt; RON 4.050<\/strong><\/p><p><strong>-&gt; RON 4.325 <\/strong>\u2013 starting 1 July 2026<strong> <\/strong><\/p><p>-&gt; <strong>RON 4.582 for employees from construction sector<\/strong> <\/p><p>-&gt; <strong>RON 4.050 <\/strong>for agriculture and food industry sectors <\/p><p><br><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"7\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-620\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-621\" style=\"color: #4a5568; 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><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"1\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-622\" style=\"color: #4a5568; font-size: 18px; \"><div style=\"position: relative;\"><p><br><\/p><p><br><\/p><p>23 lei<\/p><p><br><\/p><p>57.5 lei<\/p><p><br><\/p><p><\/p><p><\/p><\/div><\/div><\/td><td class=\"wptb-cell \" colspan=\"1\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"8\" data-x-index=\"2\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-623\" style=\"color: #000000; font-size: 15px; \"><div style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr  class=\"wptb-row \" style=\"\"><td class=\"wptb-cell \" colspan=\"3\" rowspan=\"1\" style=\"padding: 10px; border-width: 1px; border-color: rgb(209, 209, 209); border-style: solid; border-radius: 0px; \" data-y-index=\"9\" data-x-index=\"0\" data-wptb-css-td-auto-width=\"true\" data-wptb-css-td-auto-height=\"true\" data-wptb-cell-vertical-alignment=\"center\" ><div class=\"wptb-text-container wptb-ph-element wptb-element-text-624\" style=\"color: #4a5568; font-size: 16px; \"><div style=\"position: relative;\"><p><br><\/p><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><\/p><\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-625\" style=\"color: #4a5568; font-size: 15px; \"><div ><p><\/p><\/div><\/div><div class=\"wptb-text-container wptb-ph-element wptb-element-text-626\" style=\"color: #000000; font-size: 15px; \"><div ><p><\/p><\/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":4235,"template":"","acf":[],"_links":{"self":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/bulletin\/4230","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\/4235"}],"wp:attachment":[{"href":"https:\/\/nowium.com\/en\/wp-json\/wp\/v2\/media?parent=4230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}