Blog
All articles in this category, from the newest to the oldest.
Employee gifts and gift vouchers in Romania: the 300 lei cap per person and occasion, the three eligible occasions, what is taxed above it, how to document them and deductibility. Christmas example.
Non-salary benefits 2026: the 33% monthly cap, euro limits for sport, health and pensions, how vouchers are taxed, employer deductibility and the real cost for the company and the employee.
Payslip guide: the employer's duty to inform, what elements it contains, how to read it line by line, electronic delivery and confidentiality.
Personal deduction guide: the percentage system in art. 77 of the Fiscal Code, the 20–45% grid by dependants, the cancellation threshold and the main-job declaration.
Guide to the payroll register: its role as a supporting document, mandatory content, signing and confidentiality, the archiving term and the link to the payslip.
Guide to salary deductions: the due, liquid and enforceable debt condition, the one-third and one-half caps, the order of priority and what an employer cannot withhold unilaterally.
How public sector salaries work in 2026: the coefficient rule in Legea 153/2017, the freeze at the December 2025 level, and why online calculators contradict each other.
Why time tracking kept apart from payroll produces errors, what data has to flow between the two, and what an integrated chain looks like, from clock-in to accounting export.
The rise to 4,325 lei requires an individual addendum and REGES reporting within 20 working days. Deadlines, fines, the effect on your pay grid and why net rises less than gross.
A guide to household activity vouchers (Legea 111/2022): which services they cover, the ANOFM platform, the nominal value and the registration steps for company, employee and provider.
Guide to CASS on sick leave benefit: the codes the contribution is withheld on (01/07/10), the exempt codes, the calculation base and how it is reported in D112.
CASS 10% guide for 2026: withholding at source from gross pay, the categories newly liable after the 2025 reform, the end of co-insured status and the rule for pensioners.