Blog
All articles in this category, from the newest to the oldest.
VAT at 21% and 11%, the reinvested-profit exemption after OUG 8/2026, and the deductibility limits on protocol, social expenses, company cars and sponsorships — a short guide for SMEs.
An employee wants to work from another country? What the telework contract needs, how contributions are set (Regulation 883/2004, A1, the 25% threshold), tax residence and the risks for the company.
Collective bargaining is mandatory for employers with at least 10 employees (Law 367/2022): who you negotiate with without a union, deadlines, ITM registration, fines and an SME checklist.
What undeclared and under-declared work mean, the fines in art. 260 of the Labour Code after Law 239/2025, suspension of activity, tax consequences and a compliance checklist.
Art. 39–40 of the Romanian Labour Code in practice: which employer duty matches each employee right, what to have in writing, what you cannot impose and what you risk (fines, liability).
Guide to delegation and secondment: what sets them apart, the 60-day limit for delegation and one year for secondment, the employee's consent, pay rights and the travel order.
The difference between telework (Legea 81/2018) and home-based work (the Labour Code): where the work is done, what the contract must state, who bears the costs and how hours are recorded.
Guide to the 4% obligation (Legea 448/2006): who it applies to, how it is calculated, paying the state budget instead, workplace adaptation and additional rights.
Guide to holding several jobs: the right to multiple contracts, the main job and the self-declaration, the effect on the personal deduction, working time limits and REGES reporting.
What the move to CAEN Rev. 3 involves, by when the object of activity must be updated, which documents are needed, what it costs and what actually happens if you miss the deadline.
Part-time contract guide: the legal definition, the mandatory clauses, pro-rata rights, the ban on overtime, annual leave and the employer's obligations.
Guide to day labourers: which sectors you can legally use them in, the electronic register, payment at the end of the day, the tax withheld by the beneficiary and the duration limits.