Today, we are bringing the latest Smart Update, regarding the update of Form 112. Order No. 605/2026 approves the new version of Form 112  “Declaration regarding the payment obligations for social contributions, income tax, and the nominal record of insured persons.” The main changes introduced by the new form are:  ▪️Updating the provisions

Today, we are bringing the latest Smart Update, regarding the access of foreign workers to the Romanian labor market and the procedure for registering secondary establishments as salary payers. 1. GEO no. 32/2026 – access of foreigners to the labor market The regulation reforms the framework for employing non-EU workers and introduces

Today, we are bringing the latest Smart Update, regarding the value of nursery and cultural vouchers. These updates apply to the first half of 2026 and will also remain in force for August and September 2026. 1. Nursery vouchers – value update (H1 2026) According to the Order published in the Official Gazette, Part I,

Today, we are bringing the latest Smart Update, summarizing recent developments regarding: increase of the average gross salary, the update of occupational classifications, the strengthening of employer obligations on integrity checks, and clarifications on the recognition of work conditions for pensions. 1. Increase of the average gross salary nationwide ▪️The state has increased the average gross

We are bringing the latest Smart Update, regarding amendments for two legislative acts with impact in the fields of labor and tax law: 1. Amendments regarding sick leave 2.Tax incentive for employees investments on the capital market According to Order No. 521/500/2026, for certificates issued during the period February 1, 2026 –

We are bring the newest Smart Update, regarding the new changes to the way salary-related taxes are declared and paid by companies that operate multiple secondary offices (work locations). According to Government Ordinance no. 6/2026, if a company has several secondary offices that pay salaries and these are located in the

We are bring the newest Smart Update, regarding employers’ obligations related to the military records of employees. According to the recent legislative changes regarding the preparation of the population for national defense, employers are no longer required to submit monthly reports to military centers on changes related to employees’ military records.

Welcome back ! We are glad to continue in 2026 sharing with you the latest legislative updates, helping you stay informed about key changes impacting the labor market. Today, we are bring the newest Smart Update, covering: -changes related to the minimum wage and social contributions; -new rules on medical

We provide you with a summary of the legislative changes that came into force in 2025, aimed at supporting the correct management of obligations and internal processes. Whether we are talking about updates to the average gross salary or the new REGES Online platform, the information below outlines the most

We have a new Smart Update regarding two recent legislative changes that impact employee relations and workplace benefits: 1. High Court Decision no. 362/2025 – clarifications on the reinstatement of employees unlawfully dismissed : The High Court states that the employer must clearly inform the employee about the reactivation of the employment contract and the