February 28 is the deadline for submission form 205 to Fisc, tax statement that replaced fiscal files from 1 January 2013. The fiscal statement 205 is used to report tax deductions for each income beneficiary. The fiscal statement 205 “Informative statement on withholding tax and gains/losses, on the income beneficiaries” code 14.13.01.13/I
The sole account through taxpayers pay taxes was amended by ANAF Order no. 223/2014, published in Official Monitor no. 114/17.02.2014. The old account 20.47.01.01 “Revenue of the state budget – budget amounts for sole account in under distribution” is replaced with 20.A.47.01.00 account “Budget amounts for sole account in under
The assistance program for filling in the electronic statement 112 has been updated by the National Agency for Fiscal Administration, following the changes of the form in January.Thus, by the joint order of the Ministry of Finance, Ministry of Labor and the Ministry of Health, number 1977/2757/1580/2013, published in Official
Employee Secondment, as defined by Article 45 of the Labor Code, is the act by which the employer temporarily changes the place of work to another employer for the purpose of carrying out work in the interest of the latter. The employee will not enter into an individual employment contract
The gross minimum salary guaranteed in payment increased from 800 to 850 lei from 1 January 2014. This amount is paid for a full work of 168 hours per month on average, the hourly remuneration being 5,059 lei. The employers who pay employees with a minimum base salary guaranteed in
The employers may require annual renewal of permits for jobs classified in special conditions to the Labor Inspection. For 2014, a new procedure was published by Government Decision no. 1077/2013, amendment to GD 246/2007 – the methodology for renewal of permits for jobs classified in special conditions. The permits that
The employees receive 12 days off as public holidays under the Labor Code. In case of an usual work schedule, Monday through Friday, the employees are enjoyed the free days during the work week. In 2014 only 9 of 12 holidays are during the work week and two of them
The new model of unemployment attestation, issued by the employer, was published on the website of the Ministry of Labor, as a proposed change in the enforcement rules for the law 76/2002. The attestation required for entitlement to unemployment benefit is issued by the employer and contains monthly basis for
The deadline for submission of the form 112 on the obligations of social contributions, income tax and nominal record of insured persons has changed in December 2013, according to the fiscal timetable published on website NAFA. This year, for November, the declaration 112 must be submitted no later than December
Government Decision no. 855/2013, approving the Methodological Norms for applying Law no. 279/2005 on apprenticeship work, introduces new regulations regarding apprenticeship contract and introduces a new model of contract. The legal document was published in Official Monitor no. 705 of 18 November 2013. Government Regulations 855/2013 refers to: A new