The October 2025 Newsletter brings updates on the revised value of nursery and cultural vouchers, the approval of the 2025–2030 Action Plan for promoting collective bargaining, new rights for parents, as well as changes to the taxpayers’ fiscal registration form.
I. Order no. 1602/2.007/2025 of the Ministry of Finance and the Ministry of Labour, Family, Youth and Social Solidarity regarding the establishment of the indexed monthly amount granted in the form of crèche vouchers for the second semester of 2025
Published in the Official Gazette no. 899 / 01.10.2025
The monthly value of the nursery vouchers is 710 lei for the second semester of 2025, starting from October 2025.
This value also applies for February and March 2026, that is, the first two months of the first semester of the following year.
II. Order no. 1.574/3.246/2025 of the Ministry of Finance and the Ministry of Culture regarding the establishment of the indexed amount granted in the form of cultural vouchers for the second semester of 2025
Published in the Official Gazette no. 900 / 01.10.2025
The Order sets the maximum value of the cultural vouchers that can be granted to employees during the second semester of 2025. According to its provisions, employers may offer cultural vouchers up to 240 lei per month, and in case of occasional granting — such as for attending cultural events — the amount may reach 470 lei.
These values also remain applicable for February and March 2026, that is, the beginning of the first semester of the following year.
III. Government Decision no. 827/2025 approving the Action Plan for promoting collective bargaining 2025–2030
Published in the Official Gazette no. 915 / 03.10.2025
The Decision establishes the Action Plan for promoting collective bargaining for the period 2025–2030, with the aim of improving employees’ working and living conditions.
Main actions and measures
- Promoting association and the right to collective bargaining
The focus is primarily on informing employees and employers about their rights of association and collective bargaining. Awareness campaigns will be carried out through social media, public platforms, and official institutions, also promoting modern forms of negotiation adapted to current challenges such as digitalisation, artificial intelligence, and climate change. - Strengthening administrative assistance
At the same time, administrative support will be enhanced by developing digital platforms to facilitate social dialogue. Policies promoting equal pay for women and men will be encouraged, and legislation will be aligned with the European directives on platform work (European Directive 2024/2831). - Supporting sectoral and national-level negotiations
Another important pillar of the plan is supporting negotiations at the sectoral and national level. Trade unions and employers’ organisations will benefit from access to relevant data and specialised consultancy, while authorities will organise thematic meetings to identify the real needs of the labour market. - Restoring social dialogue and implementing deterrent sanctions
To revitalise social dialogue, public institutions and state-owned companies will be required to initiate collective negotiations. The progress of these negotiations will be monitored on a semi-annual basis, and the plan will be adjusted if inefficiencies are identified. - Strengthening institutional capacity
Finally, the plan aims to strengthen institutional capacity by increasing the number of specialists in social dialogue and enhancing the role of the Labour Inspectorate in applying and monitoring collective agreements.
The implementation of the plan will be coordinated by the Ministry of Labour, in collaboration with social partners. Semi-annual and annual reports will be prepared for the Government, and the plan will be reviewed at least once every five years.
IV. Law no. 149/2025 amending Article 118¹ of Law no. 53/2003 – the Labour Code
Published in the Official Gazette no. 936 / 09.10.2025
The Law introduces four new paragraphs regulating the right to work from home or under telework arrangements for parents who have children with disabilities. Thus, employees who care for children up to 18 years of age with a certified disability are entitled to up to 8 days per month of remote work, except in cases where the nature of their activity does not allow it.
For parents with two or more children with disabilities, an additional two days of remote work per month are granted for each additional child. The same provisions also apply to employees caring for twins, triplets, or multiple children up to 18 years of age.
To benefit from these rights, the request must be accompanied, as applicable, by the child’s disability certificate issued in accordance with the applicable legislation.
V. The Order no. 2.420/2025 of the National Agency for Fiscal Administration regarding the amendment of the Order of the President of the National Agency for Fiscal Administration no. 1.699/2021 for the approval of taxpayers’ registration forms and the types of tax obligations that make up the tax vector
Published in the Official Gazette no. 955 / 29.10.2025
Among the most important changes introduced by the law:
- A series of forms for “Tax Registration / Updates / Deregistration” for different categories of taxpayers—legal entities, individuals, non-residents, liberal professions, etc.—have been replaced.
- Criteria/forms for VAT have been revised, for example, registration options for VAT based on exceeding the threshold, the option for the standard regime, etc.
- The tax vector (i.e., the types of tax obligations declared at registration/updates) has been updated to reflect recent legislative changes, including the new VAT exemption threshold.
Meanings / Practical Implications:
- Taxpayers completing tax registration forms (initial or modification / updates / deregistrations) must use the new versions of the forms approved by this order, available on the ANAF website.
- Changes regarding VAT affect the conditions for VAT registration, especially in the context of transactions exceeding thresholds / options.
