Guide to the 3% bonus (OUG 107/2024): what it is, who is eligible, how it is calculated and granted, offsetting against future liabilities and the link with payroll taxes.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
The state rewards companies that pay their taxes on time through a bonus of 3% applied to the tax due. It is a concrete incentive for fiscal discipline, but it comes with cumulative conditions worth understanding. Here is who benefits and what compliance involves.
The 3% bonus was set out in OUG 107/2024 (Emergency Ordinance 107/2024) and consists of a 3% reduction applied to corporate income tax or to the tax on microenterprise income, granted to companies that meet the tax compliance conditions. In essence, it is a “good payer’s discount”.
Important to note: the measure covered the 2024 tax year, with the bonus actually granted in 2025 (the procedure being set by order of the minister of finance). Whether it is extended to subsequent years depends on new legislative decisions — check the current position before including it in your tax planning.
The central condition is that you must have no tax arrears: obligations to the state budget must be paid up to date at the reference moment. The company must have filed its returns on time and must not show any unpaid debts.
The bonus applies as 3% of the tax due (on profit or on microenterprise income), reducing the final amount payable. For a company with a substantial tax bill, 3% can mean a far from negligible saving at the end of the year.
One advantageous aspect: the bonus can be granted automatically, on the basis of the tax position, sometimes retroactively, without a complicated application from the company. Eligibility is verified by the tax authority on the basis of the data in ANAF’s records.
As a rule, the bonus is not received as money in the account; it is offset against future tax liabilities. In practice, it reduces what you have to pay later, rather than generating a direct receipt. That is an important distinction for cash-flow planning.
The conditions are cumulative: it is not enough to pay the tax up to date if you have arrears on other obligations. The appearance of arrears can lead to losing the entitlement to the bonus. In addition, a bonus already granted can be reduced or cancelled if, following a tax inspection, ANAF issues assessment decisions that change the position. Payroll taxes come in here directly: CAS (the pension contribution), CASS (the health contribution), income tax and CAM (the work insurance contribution) reported through D112 must be paid by the deadline. A delay on payroll contributions can compromise eligibility, even if corporate income tax is up to date.
That is why discipline on the payroll side is not just a matter of avoiding ITM (Labour Inspectorate) fines, but also of remaining eligible for tax reliefs. A company that misses D112 deadlines or pays its contributions late can indirectly cancel its own bonus.
Deterministic payroll and the export to SAGA from Workly help the company stay up to date with payroll obligations — D112, CAS, CASS, income tax, CAM — calculated correctly and prepared on time. By eliminating errors and delays on the payroll side, the company keeps its status as a good payer, and therefore its eligibility for the 3% bonus. Payroll compliance thus becomes part of the tax strategy, not just a defensive obligation.
Informational article, accurate at the date of publication. Not tax advice. The conditions for the bonus may change through legislation — always check the framework in force at the official source (ANAF, the Official Gazette) or consult a specialist before relying on this relief.
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