The new Smart Update brings you more details about Law no. 149/2025, which amends the Romanian Labour Code by introducing new rights for parents who have dependent children classified with a degree of disability or twin/multiple children. These employees will be entitled to the following benefits, upon presenting the child’s
We bring you a new Smart Update regarding three legislative orders that have come into effect on medical leave allowances, the acquisition of health insured status, and the medical leave certificate. 1. Order no. 522/1026/2025 on supplementing the Rules for the application of Government Emergency Ordinance no. 158/2005 on sick
A new Smart Update on the reform of the tax system, with direct impact on employees, pensioners, and dependent co-insured individuals. Effective as of July 28, 2025, Law no. 141/2025 introduces a series of legislative changes with significant tax implications, especially in the field of human resources management: 1. Changes
The Ministry of Labor has issued Order no. 1107/2025, which approves the official procedure for accessing and using the REGES Online platform – the digital system for employee records. This order regulates how employers can use the new online system to manage employee data. What the order stipulates Employer Access
According to Government Decision (HG) 295/2025, the Revisal application will be replaced by REGES Online, an electronic system managed by the Labor Inspection Authority. Employers and other entities are required to use this platform. Starting six months after the new decision comes into force, HG no. 905/2017 will be repealed,
Today, we bring you a new Smart Update, announcing the modification of the national gross average salary. Starting February 13, it will be 8,620 RON. According to Law no. 10/2025 on the state social insurance budget, once the new salary comes into effect, the funeral aid will be 8,620 RON for the insured person or pensioner, and 4,310 RON for family
Order No. 28/11/2025, which came into effect on January 28, provides clarifications on how companies with more than 50 employees must comply with the obligation to hire people with disabilities in a proportion of at least 4% of the total number of employees. Thus, Order No. 28/11/2025 implements the following
Starting January of this year, labor legislation has undergone changes regarding: The fiscal benefits for certain sectors; The minimum wage in construction, agriculture, and the food industry; Tax exemptions applicable to specific employee categories. For incomes earned in January 2025, employees in the IT, construction, agriculture, and food sectors will be subject
Amendments to Law no. 283/2024 introduce a clear mechanism for setting and updating the gross minimum wage at the national level, in accordance with EU Directive 2022/2041. This mechanism involves consultation with trade unions and employer confederations, and the guaranteed gross minimum wage will be updated annually by government decision. Among
Emergency Ordinance no. 127/2024 introduces significant changes to social legislation, impacting insurance for work accidents and occupational diseases. Starting November 11, 2024, the calculation of allowances for temporary work incapacity will be based on the average gross income earned from the primary employer over the past six months, excluding income