Today, we bring you a new Smart Update, announcing the modification of the national gross average salary. Starting February 13, it will be 8,620 RON. According to Law no. 10/2025 on the state social insurance budget, once the new salary comes into effect, the funeral aid will be 8,620 RON for the insured person or pensioner, and 4,310 RON for family
Order No. 28/11/2025, which came into effect on January 28, provides clarifications on how companies with more than 50 employees must comply with the obligation to hire people with disabilities in a proportion of at least 4% of the total number of employees. Thus, Order No. 28/11/2025 implements the following
Starting January of this year, labor legislation has undergone changes regarding: The fiscal benefits for certain sectors; The minimum wage in construction, agriculture, and the food industry; Tax exemptions applicable to specific employee categories. For incomes earned in January 2025, employees in the IT, construction, agriculture, and food sectors will be subject
Amendments to Law no. 283/2024 introduce a clear mechanism for setting and updating the gross minimum wage at the national level, in accordance with EU Directive 2022/2041. This mechanism involves consultation with trade unions and employer confederations, and the guaranteed gross minimum wage will be updated annually by government decision. Among
Emergency Ordinance no. 127/2024 introduces significant changes to social legislation, impacting insurance for work accidents and occupational diseases. Starting November 11, 2024, the calculation of allowances for temporary work incapacity will be based on the average gross income earned from the primary employer over the past six months, excluding income
Starting from July 1, 2024, the guaranteed minimum gross base salary in Romania is set in monetary terms, excluding allowances, bonuses, and other supplements, at the amount of 3,700 lei per month. Emergency Ordinance no. 59/2024, published in the Official Gazette on June 7, 2024, stipulates an increase of 400
On June 3, 2024, Law no. 161/2024 came into effect, amending Article 128, paragraph (2) of Law no. 53/2003 – the Labor Code. This law, published in the Official Gazette, Part I, no. 507 of May 31, 2024, extends the list of persons who cannot be obliged to perform night
Starting from April 12, 2024, Emergency Ordinance No. 34/2024 has entered into force, a legislative document with measures to support disadvantaged mother-newborn couples with electronic social vouchers provided from non-repayable external funds for newborns, for amending Law No. 227/2015 regarding the Fiscal Code, as well as extending a deadline. Among
What are the changes? Starting from April 21, expenses for early education incurred between November 2020 and March 2021 that exceed the corporate tax due can be deducted, according to the provisions of Article 25, paragraph (4), letter i2) of the Fiscal Code. These expenses are deducted in the following
On August 28, a new regulation, Emergency Ordinance No. 147/2020, came into effect. This ordinance governs the granting of leave days to parents for supervising their children in situations where educational activities that require the physical presence of children in schools or early childhood education centers are limited or suspended
