Operating in Romania means navigating one of the EU’s most codified employment law systems, one that evolves frequently, often through emergency ordinances that take effect within days of publication. For HR teams and senior leadership alike, staying current is a practical requirement, with real financial consequences attached.
What the framework covers
Romanian employment rests on three core areas: the individual employment contract (CIM), the statutory leave and benefits structure, and monthly payroll reporting to ANAF. The architecture is stable. Several key thresholds and systems have been updated for 2026, and the penalties attached to errors have increased.
Minimum wage: two rates this year
Romania’s national minimum wage rose to RON 4,050 in January and increases again to RON 4,325 from 1 July 2026. For employers of minimum-wage workers, the non-taxable allowance tied to that bracket has also dropped, from RON 300 to RON 200 per month, which increases net payroll cost even before the wage rise takes effect. The construction sector operates at a separate, higher rate of RON 4,582 throughout the year.
REGES-Online is now the only legal channel
The Revisal desktop system was deactivated on 1 January 2026. Registration of new hires, contract changes, and terminations now happens exclusively through REGES-Online. The deadline, the working day before an employee’s first day, remains in place. Fines for late or missing registrations now run from RON 5,000 to RON 10,000 per person.
Penalties for undeclared work have doubled
The fine for employing someone without a valid REGES-Online entry is now RON 40,000 per worker, up from RON 20,000, with a cumulative ceiling of RON 1,000,000 per inspection. Labour inspectors have real-time access to the register, so verification during an inspection is effectively immediate.
Sick leave: the employer’s obligation starts on day two
Under OUG 91/2025, the first day of each sick leave episode falls outside the employer’s payment obligation. Days two through six remain the employer’s responsibility. Law 64/2026 subsequently confirmed that this applies once per illness episode; where an employee submits multiple certificates for the same condition, the unpaid day is counted only once.
An updated D112 form from July
ANAF Order 605/2026 introduced a new D112 declaration form, mandatory from the July 2026 payroll run onward. The July D112 is due 25 August. Confirm your payroll software is running the current version before processing the month.
What this means in practice
The immediate priority for payroll teams is confirming REGES-Online workflows are in order and the D112 form has been updated. Minimum-wage cost lines also need recalculating for the second half of the year. For those making workforce decisions, the doubling of undeclared work penalties places compliance firmly in the category of financial risk, with inspection exposure that is both direct and immediate.
Romanian employment law is built to protect employees, and most employers who understand it well operate without friction. The ones who encounter problems tend to be those caught off guard by changes they saw too late.
