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written by Ramona IvanusOctober 21, 2026

Smart Update – Legislative updates on the establishment and administration of savings and investment accounts

Today, we bring you a new Smart Update covering a legislative amendment with implications for employment law and related areas. The amendment concerns the establishment and administration of savings and investment accounts and the tax regim aplicable to them. Law No. 202/2026 introduces Savings and Investment Accounts (SIAs), through which individuals

written by Ramona IvanusOctober 6, 2026

Smart Update – Legislative updates on the value of meal and childcare vouchers

Today, we bring you a new Smart Update covering two legislative changes impacting employee benefits that may be granted by employers. 1. The maximum value of a meal voucher remains unchanged Starting in October, the maximum nominal value of a meal voucher will remain unchanged at RON 45. The same

poza articol concediu de odihna neefectuat

written by Ramona IvanusSeptember 30, 2026

Managing unused annual leave: Strategies to prevent leave accumulation from year to year

Unused annual leave is one of the most common sources of tension between employers and employees — and one of the issues most often overlooked until it becomes a real problem. When an employee leaves the company, any unused annual leave must be compensated financially, and incorrect calculations can create

written by Ramona IvanusSeptember 23, 2026

Smart Update – Legislative Updates on Occupations and Cultural Voucher Values

Today, we bring you a new Smart Update covering two legislative changes with an impact on HR and employee benefits. 1. New occupations added to COR By the Order published in Official Gazette No. 785/2026, two new occupations have been added to the Classification of Occupations in Romania (COR): Integrated

written by Ramona IvanusSeptember 18, 2026

Smartree reports 7% growth in the first half of 2026. The company strengthens its development strategy through investments in innovative HR solutions

Bucharest, September 17, 2026. Smartree ended the first half of 2026 with 7% growth compared to the same period of the previous year. The positive performance was reflected across all of the company’s business areas, amid increased interest from organizations in streamlining and digitizing HR processes. HR digitalization is evolving

written by Ramona IvanusSeptember 8, 2026

Delegating HR responsibilities: How to properly prepare a managerial responsibility delegation form

Preparing a delegation form is not a bureaucratic formality. It is the document that clearly establishes who assumes which responsibility, for what period, and within what limits of authority. Without it, delegation remains a verbal agreement that is difficult to prove in the event of an inspection or an employment

Cum se recalculează vechimea în muncă dacă angajatul a avut perioade de concediu fără plată

written by Ramona IvanusSeptember 3, 2026

How does unpaid leave affect an employee’s length of service?

Recalculating an employee’s length of service after periods of unpaid leave is a common source of confusion for HR departments. The short answer is that unpaid leave is generally not included in length of service, which means that the relevant period must be deducted from the total. The way this

written by Ramona IvanusAugust 26, 2026

Managing workforce costs during economic uncertainty

When inflation rises and markets become increasingly unpredictable, the first reaction for many companies is to freeze hiring or, in more severe scenarios, initiate restructuring. However, there is a smarter and less costly approach in the long run. During periods of economic uncertainty, workforce costs are not driven solely by

Smart Update - Noutăți legislative privind activitățile sezoniere și încadrarea lucrătorilor străini

written by Gutu StefaniaAugust 24, 2026

Smart Update – Legislative Updates on Seasonal Activities and the Employment of Foreign Workers

Today, we bring you a new Smart Update regarding the establishment of the sectors and activities carried out according to the succession of seasons. Government Decision No. 608/2026 was approved for the purpose of employing foreign nationals as seasonal workers. The new regulation replaces Government Decision No. 187/2017 and establishes an updated list of 33 activities, including 19 in agriculture and

Smart Update - Noutăți legislative privind concediul de odihnă neefectuat

written by Gutu StefaniaAugust 17, 2026

Smart Update – Legislative Updates on Unused Annual Leave

Today we bring you our latest Smart Update on the new rules regarding the payment in lieu of unused annual leave upon termination of employment and the applicable limitation period. Under High Court of Cassation and Justice (ÎCCJ) Decision No. 40/2026, which became binding as of 11 August 2026, it has been established that, for claims

Our Blog

Smart Update – Legislative updates on the establishment and administration of savings and investment accounts

Smart Update – Legislative updates on the value of meal and childcare vouchers

Managing unused annual leave: Strategies to prevent leave accumulation from year to year

Smart Update – Legislative Updates on Occupations and Cultural Voucher Values

Smartree reports 7% growth in the first half of 2026. The company strengthens its development strategy through investments in innovative HR solutions

Delegating HR responsibilities: How to properly prepare a managerial responsibility delegation form

How does unpaid leave affect an employee’s length of service?

Managing workforce costs during economic uncertainty

Smart Update – Legislative Updates on Seasonal Activities and the Employment of Foreign Workers

Smart Update – Legislative Updates on Unused Annual Leave

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Smart Update – Legislative updates on the establishment and administration of savings and investment accounts

Smart Update – Legislative updates on the value of meal and childcare vouchers

Managing unused annual leave: Strategies to prevent leave accumulation from year to year

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