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.
Translated from Romanian. This article covers Romanian labour and tax law; the Romanian version is canonical and is updated first.
More and more employees hold two or more employment contracts at the same time. For the employer, the situation raises concrete questions: who grants the personal deduction, how many hours the person may work in total, what has to be reported. Here is the framework.
The Labour Code (Codul Muncii) expressly allows cumulul de funcții (holding several jobs at once): every employee has the right to work for different employers or for the same employer, under separate individual employment contracts, receiving the corresponding salary for each.
You do not need the other employer’s agreement, nor are you obliged to inform them, with two categories of exception:
As an employer, you cannot impose a blanket ban on holding another job through a clause of the “the employee may not work elsewhere” type. Such a clause, without the legal conditions of a non-compete (specific activities, geographic area, a duration of maximum 2 years and an indemnity of at least 50% of average earnings over 6 months), has no effect.
This is the heart of the matter for payroll. An employee with several contracts declares a single workplace as their main job (funcția de bază), through a self-declaration (declarație pe propria răspundere) submitted to that employer.
The consequences are direct:
If two employers grant the personal deduction to the same person at the same time, a tax error arises that has to be corrected through a regularisation — which is why the declaration is not a formality, but the document that protects you.
Contributions (CAS 25%, CASS 10%), on the other hand, are withheld at each contract, on its own base.
Although the law does not expressly cap the number of contracts, working time limits remain applicable to each employment relationship and, in practice, have to be observed:
An employee with two full-time posts who cannot observe the daily rest creates a compliance problem — and, more importantly, a health and safety one. In the event of an accident, the combined schedule becomes relevant.
Each contract is registered separately in REGES (the General Register of Employee Records), by the employer concerned, before the first day of activity. There is no “joint” reporting; each employer reports its own employment relationship.
The system allows several active contracts for the same CNP (personal numeric code) — this is a normal situation, not an error.
For an employee who already has another job:
You have no right to ask for details of the salary at the other employer — you do not need them and they are protected as personal data.
SELF-DECLARATION
The undersigned ______________________, CNP ______________,
resident in ________________________________________,
employed by [Employer name] in the position of ____________,
declare on my own responsibility the following:
[ ] This workplace is my MAIN JOB.
I request that the personal deduction be granted by this
employer.
[ ] This workplace is NOT my main job.
My main job is with: __________________________________
I do not request that the personal deduction be granted
by this employer.
Dependants (if applicable): ______
_____________________________________________________
I undertake to notify the employer, in writing and within
5 working days, of any change in the situation declared
above.
I am aware of the legal provisions on false statements.
Signature: ____________ Date: __________Can I have two employment contracts at the same time? Yes. The Labour Code expressly allows holding several jobs with different employers or with the same employer, save for the incompatibilities provided by law and a validly concluded non-compete clause.
Where is the personal deduction granted? Only at the main job, declared by the employee through a self-declaration. At the other contracts, income tax is calculated without the deduction.
Are contributions withheld on both contracts? Yes. CAS and CASS are withheld at each contract, on its own base.
Do I have to inform the other employer? No, as a rule. The exceptions are the legal incompatibilities and a validly concluded non-compete clause.
Is it reported separately in REGES? Yes. Each employer reports its own contract, before the first day of activity. Several active contracts under the same CNP are a normal situation.
See also the individual employment contract, the part-time contract and working time rules.
Holding several jobs is a classic source of payroll errors — most often, the personal deduction granted where it should not be. In Workly, each contract has its own time records and its own payroll run, calculated deterministically and separately, so the bases do not get mixed up. And the personal deduction is granted only where the contract is marked as the main job — on the others, the calculation sets it to zero automatically, which eliminates precisely the error that only surfaces at the regularisation.
The self-declaration is kept in the digital personnel file, with a date and a signature, so you have the evidence in a tax inspection. And the time records show the actual schedule, which helps to check the daily rest — an aspect that becomes relevant both in an ITM (labour inspectorate) inspection and in the event of a work accident.
Informational article, accurate at the date of publication. Not legal or tax advice. The regime for holding several jobs and for the personal deduction depends on the specific situation — consult a specialist for particular cases.
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