2024 Retrospective: The Most Significant Legislative Changes Impacting HR - Your strategic HR partner - Smartree
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2024 Retrospective: The Most Significant Legislative Changes Impacting HR

The year 2024 has undoubtedly been a dynamic one for the human resources field, especially in terms of significant legislative changes. From the increase in the minimum wage to the introduction of new categories of employees exempted from night work or exemptions for certain medical leave allowances, here’s a comprehensive summary of the key updates:


1) Changes to the Average Gross Salary in 2024
The legislative basis for this change is Law No. 422/2023 on the State Social Security Budget for 2024, effective from January 1, 2024, and published in the Official Gazette, Part I, No. 1188, on December 29, 2023. According to the law:

  • In 2024, the average gross salary used for social security budget calculations is 7,567 RON for insured individuals or pensioners.
  • For family members of insured individuals or pensioners, in case of death, it is set at 3,784 RON.

Find all the details HERE.


2) Exemption of Certain Medical Leave Allowances from CASS Contributions
Starting April 12, 2024, Emergency Ordinance No. 34/2024 came into effect. This legislation supports disadvantaged mother-newborn pairs through electronic social vouchers funded by non-reimbursable external resources. It also amends Law No. 227/2015 on the Tax Code.
One key provision includes adding new types of medical leave to the list of exemptions from paying health insurance contributions (CASS).

Learn about the eligible medical leave types HERE.


3) A New Category of Employees Exempt from Night Work
On June 3, 2024, Law No. 161/2024 came into effect, amending Article 128, paragraph (2) of Law No. 53/2003 – the Labor Code. Published in the Official Gazette, Part I, No. 507, on May 31, 2024, the law expands the list of individuals who cannot be required to work night shifts to include single parents from single-parent families.

Check the full list of employees exempt from night shifts HERE.


4) Changes to the Gross Minimum Wage and Non-Taxable Amounts Starting July 1
From July 1, 2024, the gross minimum base salary guaranteed for payment in Romania, excluding allowances, bonuses, and other additions, is set at 3,700 RON per month.
Following this increase, employees earning the minimum wage will see a net gain of 285 RON.

Discover the updated non-taxable monthly amounts HERE.


5) New Regulations on Workplace Accidents and Employment of People with Disabilities
Emergency Ordinance No. 127/2024 introduces important changes to social legislation, impacting workplace accident and occupational disease insurance.

  • Temporary work incapacity allowances are now calculated based on the average gross income earned from the primary employer over the past six months, excluding income from other employers.
  • Employees who suffer burns covering at least 10% of their body surface at work will receive 100% compensation for the entire treatment and recovery period.
  • Starting January 1, 2025, public and private sector employers with more than 50 employees must hire persons with disabilities, accounting for at least 4% of the total workforce.

Find all the details about these regulations HERE.


6) New Rules for Setting and Updating the Guaranteed Minimum Wage
Law No. 283/2024 introduces a clear mechanism for determining and updating the gross national minimum wage, in line with EU Directive 2022/2041.

  • Employers must guarantee a gross monthly salary at least equal to the government-established minimum wage.
  • The gross minimum wage can be applied to an employee for a maximum of 24 months, after which it must be increased.
  • For employment relationships not based on an individual labor contract, employers must ensure a remuneration at least equal to the hourly gross minimum wage established by legislation or collective agreements.

Learn about the consequences of non-compliance HERE.

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