Article by Irina Bora, Partner
Posting of employees
Are you thinking about:
■ sending one or several employees to EU to carry out a posting or an assignment?
■ or temporarily seconding employees to a group company?
Bear in mind that additional filings and formalities are to be met, in both the home county and in the guest country. Among these:
■ review and adapt the employment agreement in the home country from the perspective of the work to be carried on in the guest country;
■ appraise and inform the employees on the core rights applicable in the guest country;
■ consider the collective labour agreements that may apply;
■ file for and obtain the A1/certificate of coverage (former E101/102) to ensure continuity of the employee under the home country social security system;
■ prior notification of the labour authorities in the guest country;
■ proper supporting documentation to be made available in the guest country;
■ and last, but not least, consider the tax implications for both the employee (in terms of fiscal residence and income tax levied) and the employer (in terms of permanent establishment).
Digital Nomads
Coping with WFA, foreigners working remotely by using digital telecommunications technology qualify, starting January 2022, for a new type of visa and residence permit in Romania. The Digital Nomad Visa is available for both foreign employees working for companies registered abroad and for foreign entrepreneurs holding a company registered abroad that may be managed digitally & remotely. Conditions such as minimum monthly revenue, medical insurance and substance of business apply.
2022 minimum wage
As of January 2022, a gross minimum wage of RON 2,550 applies regardless of the level of studies. An employee can be paid the minimum wage for a maximum of 24 months; after such period his/her salary shall be increased.
As an exemption, the gross minimum wage in the construction industry remains RON 3,000 lei.
Anticipated December Break
Falling just after the National Day and before the weekend, the 2nd of December 2022 has already been declared work-free day within the public sector in Romania. It is anticipated that the private sector will follow, with an expected 30th of November – 4th of December 2022 break. However, since the 2nd of December 2022 is not a public holiday, the employees shall recuperate the due work.
This is overall information and, by this communication, we do not provide professional advice or services. Before making any decision or undertaking any action that may affect your finances or business, you should talk to a professionally qualified lawyer/advisor.
