I. LAW no. 124/2022 on the approval of the Government Emergency Ordinance no.43/2021 for the extension of the term for submitting the annual declaration regarding the real beneficiary of the legal person, provided in art. 56 para. (4) of Law no. 129/2019 for preventing and combating money laundering and terrorist financing, as well as for amending and supplementing some normative acts
Published in the Official Gazette no. 431/03.05.2022
Approves the Government Emergency Ordinance no. 43/2021 for the extension of the deadline for submitting the annual declaration regarding the real beneficiary of the legal entity. The deadline provided by the ordinance was October 1, 2021.
II. ORDER no. 743/2022 for the approval of the Procedure regarding the settlement method of the sums of money granted to employers for the reasonable adaptation at work for persons with disabilities employed as a result of the implementation of the project “Facilitating the insertion on the labor market of persons with disabilities” POCU / 605/3/1/13016
Published in the Official Gazette no. 447/05.05.2022
Employers who have employed for an indefinite period at least one person with disabilities who is registered with the county employment agency / Municipal Agency for Employment Bucharest and which is part of the target group of the project, benefit of the settlement of sums of money for reasonable adaptation to work. The employer has the obligation to ensure the maintenance of his employment or service relations for a period of at least 12 months.
Within the meaning of the procedure, reasonable accommodation in the workplace represents all the changes made by the employer to facilitate the exercise of the disabled person’s right to work; involves changing the work schedule, purchasing equipment, assistive devices and technologies, and other similar measures.
In the case of the purchase of equipment, the following maximum ceilings will be observed, the equivalent value of VAT being borne by the employer:
+ laptop / notebook – 4,000 lei including VAT;
+ desktop computer – 3,500 lei including VAT;
+ video projector – 2,500 lei including VAT;
+ printer – 3,000 lei including VAT;
+ multifunctional – 12,000 lei including VAT;
+ tablet – 900 lei including VAT.
The employer submits the request for reimbursement of the amounts of money used for reasonable accommodation at the workplace, together with the supporting documents, at the headquarters of the National Authority for the Protection of the Rights of Persons with Disabilities.
III. EMERGENCY ORDINANCE no. 59/2022 for the amendment of some normative acts related to foreigners
Published in the Official Gazette no. 450/05.05.2022
Amends Article 28 of Government Ordinance no. 25/2014 on the employment and secondment of foreigners on the territory of Romania, in the sense that applications for the issuance of employment or secondment notices may be submitted to any territorial headquarters of the General Inspectorate for Immigration (G.I.I.). Previously, these applications could be submitted exclusively at the headquarters of the G.I.I. in whose area of competence the employer / beneficiary of the provision of services was located.
Amends Article 44 of Government Emergency Ordinance no. 194/2002 regarding the regime of foreigners in Romania, as follows:
+ extends the period in which foreign workers can apply for the issuance of a long-stay visa for employment, from 60 days (previous term) to 180 days, calculated from the date of obtaining the employment permit by the employer;
+ extends the visa settlement period by the National Visa Center, from 10 days (previous term) to 20 days from the date of submission of the application for issuance;
+ the long-stay visa was previously granted by the diplomatic missions and consular offices of Romania, with the approval of the National Visa Center, only after obtaining the approval of the Romanian Immigration Office. According to the new legislative amendments, obtaining the approval of the Romanian Immigration Office in this regard is no longer necessary.
IV. LAW no. 125/2022 for completing the Government Emergency Ordinance no. 44/2008 on the carrying out of economic activities by authorized individuals, individual enterprises and family enterprises
Published in the Official Gazette no. 456/06.05.2022
Introduces a new article stating that the period during which an authorized individuals carries out economic activities constitutes seniority, if:
+ the economic activity it carries out has produced net incomes amounting to at least 12 gross minimum wages per country guaranteed in payment;
+ is registered in the trade register with a single NACE activity code (Statistical classification of economic activities in the European Community) or with the main NACE activity code for which the seniority recognition is desired.
Seniority in work/specialty is considered the period in which the authorized individuals carried out economic activity and paid the legal contributions, taxes and duties, not taking into account the period in which the PFA did not have an income-generating activity or had the activity suspended.
V. LAW no. 128/2022 for the amendment and completion of the Government Emergency Ordinance no. 193/2002 on the introduction of modern payment systems
Published in the Official Gazette no. 456/06.05.2022
The most important amendments that this law brings are:
The obligation to accept debit, credit or prepaid cards through a POS terminal and/or other modern acceptance solutions by individuals carrying out retail and wholesale activities or providing services by debit, credit or prepaid card, arises from with the quarter following the one in which the receipts during the respective year exceeded the threshold of 50,000 euros.
If, for 2 consecutive years, this threshold has not been exceeded, legal entities no longer have the obligation to accept debit, credit or prepaid cards, through a POS terminal and/or other modern acceptance solutions.
Economic operators providing public utility services, as well as public institutions and authorities regardless of the method of financing and subordination, which collect taxes, fees, contributions, fines, interest, penalties, penalties for delay, tariffs or other payment obligations and amounts for the services provided or intermediated, have the obligation to accept the collection of the amounts through an electronic distance/online payment system.
Entities that have collection points located in areas not served by electronic communications networks are exempted from this obligation. These entities are required to comply with the requirements within 12 months of the date on which the area in which they are located is served by electronic communications networks.
VI. ORDER no. 878/2022 on the establishment of electronic means of remote transmission of implementing acts and their communication procedure
Published in the Official Gazette no. 466/06.05.2022
The order approves and establishes the electronic means of remote transmission of the enforcement acts and the procedure for their communication.
The National Agency for Fiscal Administration (A.N.A.F.) makes available to credit institutions, in the private space on the site, an automatic system through which users upload and download documents. Execution documents are communicated through the portal, in the form of an .pdf file with an attached .xml, electronically signed, using electronic means of remote transmission.
The implementation of the automatic system through which the communication of enforcement acts to credit institutions is carried out using electronic means of remote transmission is performed by concluding a collaboration protocol between the A.N.A.F., the credit institutions and, as the case may be, the Romanian Association of Banks.
From the date of signature of the framework agreement or protocol, the credit institution, together with A.N.A.F. performs the reconciliation of the existing information in its own databases regarding the enforcement measures by seizure on the cash availabilities established before the date of entry into force of this order, including the updating of the amounts remaining to be recovered from them at the date of conciliation.
VII. CIRCULAR LETTER no. 11/2022 on the level of the reference interest rate of the National Bank of Romania
Published in the Official Gazette no. 468/10.05.2022
Starting with May 11, 2022, the level of the reference interest rate of the National Bank of Romania is 3.75% per year.
VIII. EMERGENCY ORDINANCE no. 66/2022 for the completion of Law 16/2017 on the secondment of employees in the provision of transnational services
Published in the Official Gazette no. 476/12.05.2022
Within subcontracting chains in which the contractor and the subcontractor are established in Romania, the contractor shall be jointly and severally liable with the subcontractor or in his place for the remaining net salary rights of the subcontractor’s employee, related to the minimum gross basic salary guaranteed and due to common funds or institutions of the social partners.
If the direct subcontractor does not fulfill his obligation to pay the salary provided for in the individual employment contract, the employee has the right to demand payment from the contractor only for the remaining net salary rights related to the minimum gross basic salary guaranteed in the country.
The subcontractor is obliged to pay the employee the difference between the amount received by him from the contractor and the amount related to the full coverage of the due salary rights, as well as the obligation to withhold and pay the tax and social contributions related to the salary rights.
These additions are applicable to the contractual relationship between the contractor and the direct subcontractor, concluded after the entry into force of the emergency ordinance, respectively from 12.05.2022.
IX. LAW no. 135/2022 for the amendment and completion of some normative acts
Published in the Official Gazette no. 489/17.05.2022
Similar to the model applied in the field of construction, employees in agriculture and the food industry will be granted by employers at least the minimum wage of 3,000 lei gross per month. The minimum differentiated gross salary is provided for the period 01.01.2023 – 31.12.2028.
The exemption is applied for the amounts from the gross monthly income of up to 30,000 lei, obtained from salaries and assimilated to salaries. The part of the gross monthly income that exceeds 30,000 lei will not benefit from fiscal facilities.
Employees who meet the following conditions benefit from this facility:
+ employers who carry out activities in Romania in the agricultural sector and in the food industry defined by the following NACE codes (Statistical classification of economic activities in the European Community):
011 – Cultivation of non-perennial plants;
012 – Cultivation of plants from permanent crops;
013 – Cultivation of plants for propagation;
014 – Animal husbandry;
015 – Mixed farm activities (vegetable growing combined with animal husbandry);
016 – Activities auxiliary to agriculture and activities after harvest;
10 – Food industry.
+ employers make turnover from the activities mentioned above, up to at least 80% of the total turnover.
Employees in the agriculture and food industry sectors will benefit from the following salary tax exemptions, applied to the range of 3,000 lei gross (minimum wage in the specified fields), up to 30,000 lei gross:
+ exemption from income tax from salaries -10%;
+ exemption from paying the health contribution – 10%;
+ decrease of the pension contribution from 25% to 21.25% – the exemption applies to employees who do not opt for the payment of the 3.75% contribution due to the privately managed pension fund, as detailed below;
+ regarding the tax obligations owed by employers, although a reduction is foreseen, it will not be possible to apply it until the approval of the state aid scheme for the application of the tax facilities. Thus, similar to the model applied in construction, the share of the insurance contribution for work remains 2.25%.
Individuals who earn income from wages and assimilated to wages, who work in the construction, agriculture and food industries, and who are eligible for fiscal facilities, benefit from a reduction in their pension contribution from 25% to 21.25%, until December 31, 2028 inclusive, except for those who opted for the payment of the 3.75% contribution due to the privately administered pension fund.
X. LAW no. 139/2022 for the approval of the Government Emergency Ordinance no. 120/2021 on the administration, operation and implementation of the national system on electronic invoicing RO e-Invoice and electronic invoicing in Romania, as well as for completing Government Ordinance no. 78/2000 on the homologation, issuance of the vehicle identity card and certification of the authenticity of road vehicles for placing on the market, making available on the market, registration or registration in Romania, as well as market surveillance for them
Published in the Official Gazette no. 490/17.05.2022
Starting with July 1, 2022, the economic operators established in Romania have the obligation, in the B2G relationship, to issue electronic invoices and to send them through the national system regarding the electronic invoices RO e-Factura.
The functionalities of the national electronic invoicing system RO e- Factura used by the registered economic operators are also accessible to them through digital machine-to-machine services, respectively programmable application interfaces.
XI. EMERGENCY ORDINANCE no. 67/2022 on some fiscal measures as well for the modification and completion of art. 59 of Law no. 207/2015 on the Fiscal Procedure Code
Published in the Official Gazette no. 494/18.05.2022
Amend and supplement the Fiscal Procedure Code as follows:
1. Starting with June 1, 2022, in the case of employees working based to the individual employment contract, employed full time, at the place where the basic position is located, no income
tax and compulsory social contributions are due for an amount of 200 lei representing income from salaries and assimilated to salaries in the following situations:
+ employers voluntarily increase, at any time between June 1 and December 31, 2022 inclusive, the level of the gross monthly basic salary by the amount of 200 lei, respectively from 2,550 lei to 2,750 lei;
+ the level of the gross monthly basic salary established according to the individual employment contract, without including bonuses and other additions, is 2,750 lei, in the case of newly employed persons between June 1 and December 31, 2022 inclusive.
The amount of 200 lei is not taken into account for the application of personal deductions.
The above provisions do not apply to staff paid from public funds.
2. In order to ensure fiscal compliance, the postal service provider is obliged to provide information on a monthly bases to the central fiscal authority, regarding the items sent with payment on delivery.
The information relates to:
+ registration number and date of sending;
+ sender identification data;
+ name and surname in the case of individuals and name in the case of legal entities addressed;
+ shipping and delivery addresses, respectively;
+ the value of the delivered good.
The storage period of the data mentioned above is 5 years, calculated from the date of receipt by the central tax authority, and the data will be deleted automatically after this deadline.
The postal service provider must inform the persons whose personal data are processed about their transmission to the central tax authority.
XII. LAW NO. 142/2022 for the amendment and completion of Law no. 227/2015 regarding tax code
Published in the Official Gazette no. 502/23.05.2022
Individuals who earn income from the sale of securities through intermediaries, called individual investors, will benefit from a simplified tax regime starting with January 1, 2023.
The first measure of simplification is to reduce the tax due to the state for earnings from the sale of securities, when transactions are made through intermediaries, from 10% as it is now to 1% for securities held over 365 days or 3% for securities held for less than 365 days.
The second measure is the transfer of declaration obligations from the investor to the intermediary, so the intermediary will have the obligation to declare through the unique declaration (form 212) and to pay the tax.
XIII. LAW no. 144/2022 for the amendment and completion of art. 34 of Law no. 53/2003 – Labor Code
Published in the Official Gazette no. 502/23.05.2022
Amend and supplement the Labor Code as follows:
+ A new type of information will be transmitted in the General Register of Employees, respectively the level and specialty of the completed studies;
+ Employees and former employees will have online access to view the data concerning them in the General Register of Employees. At the same time, they will be able to download and print this data, as well as generate and download an extract;
+ The work seniority can be proved with the extract mentioned above.
The procedure for online access of employees or former employees to the data in the General Register of Employees, the manner of generating and downloading the extract, as well as the conditions under which the extract can prove seniority in work and / or specialty will be established by decision of the Government, within 60 days from the date of entry into force of this law.
XIV. ORDER no. 644/351/2022 on amending and supplementing the Classification of Occupations from Romania (COR) – occupation level (six characters), approved by the Order of the Minister of Labor, Family and Social Protection and of the President of the National Institute of Statistics no. 1.832 / 856/2011
Published in the Official Gazette no. 514/25.05.2022
Completes the Classification of occupations in Romania (COR) with the new occupations practiced within the national economy, respectively:
+ creator / designer of clothing items, COR Code 311944;
+ government communication expert, COR Code 243224;
+ e-guvernare expert, COR Code 242234;
+ goods tracking and administration inspector, COR Code 261924;
+ government communication manager, COR Code 121311;
+ online marketing specialist, COR code 243105;
+ licensed radiology and imaging technician, COR Code 226928.
XV. ORDER no. 145/2022 of the President of the National Office for Prevention and Combat of Money Laundering regarding the approval of the form and content of the notification provided in art. 302 of Law no. 129/2019 for preventing and combating money laundering and terrorist financing, as well as for amending and supplementing some normative acts
Published in the Official Gazette no. 523/27.05.2022
The model of the notification that the real estate agents and developers are obliged to send to the National Office for the Prevention and Combating of Money Laundering regarding the beginning, suspension or cessation of the activity is published.
The notification is submitted exclusively through the notificari.onpcsb.ro platform and will contain the following information:
+ type of notification (ongoing activity or start, suspension or cessation of activity);
+ identification data;
+ contact details;
+ identification data of the parent entity (if applicable);
+ the activities for which the notification is made;
+ the date from which the activity begins, is suspended or ceases or the date from which the activity is in progress;
+ the state of fiscal residence.
XVI. ORDER LAW NO. 163/2022 for the approval of the Government Emergency Ordinance no. 110/2021 on granting paid days off to parents and other persons in the context of the spread of the SARS-CoV-2 coronavirus
Published in the Official Gazette no. 534 / 31.05.2022
Approves the Government Emergency Ordinance no. 110 of October 2, 2021 regarding the granting of paid days off to parents and other categories of persons in the context of the spread of the SARS-CoV-2 coronavirus, published in the Official Gazette of Romania, Part I, no. 945 of October 4, 2021 with the following amendments and completions:
Days are granted to one of the parents for the supervision of children up to and including 12 years of age, as well as to parents who have dependent children or adults with a form of education or who are enrolled in a pre-university education unit, including early preschool education, during the state of alert and after its termination, but not later than the completion of the courses of the school year 2021-2022, excluding holidays.
The paid days off are also granted during the holidays established following the recommendation of the National Committee for Emergency Situations.
The employer is obliged to approve the resumption of the activity from the date when the parent no longer meets the conditions for granting the days off that she/he had requested once the employee has made this known.
XVII. EMERGENCY ORDINANCE NO.73 / 2022 for completing the Emergency Ordinance Government Emergency no. 132/2020 on support measures for employees and employers in the context of the epidemiological situation caused by the spread of SARS-CoV-2 coronavirus, as well as for stimulating employment growth
Published in the Official Gazette no. 536 / 31.05.2022
The financial support for reduced working hours, the Kurzarbeit Program, has been extended until 31 December 2022.
It provides for the continued granting of the allowance of 75% of the gross monthly basic salary related to the hours of reduction of the working hours, to the employees affected by the reduction of working time by maximum 80% of the daily, weekly or monthly duration, which is provided in the individual employment contract. The allowance is borne by the employer, is paid on the date of payment of the salary of the respective month and is settled from the unemployment insurance budget.
Employers who cumulatively meet the following conditions benefit from this support:
+ the measure affects at least 10% of the number of employees of the company;
+ the reduction of the activity is justified by a decrease in the turnover from the month prior to the application of the measure or, at most, from the month before the previous month, by at least 10% compared to the similar month or to the monthly average of the turnover in the year prior to the declaration of the state of emergency / alert, respectively 2019;
If there is no 10% decrease in turnover, there will be taken into consideration the decrease in production achieved in the month for which the measure is requested or, at most, in the month preceding the previous month, by at least 10% compared to the same month or compared to the monthly production average of the year before the declaration of a state of emergency / alert.
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