Previously, art.78 paragraph (1) of the Fiscal Code provided that the beneficiaries of income from salaries and assimilated to salaries owe a monthly, final tax, which is calculated and withheld at source by income payers.
By Emergency Ordinance (OUG) 13 this article is modified and the beneficiaries of income from salaries and assimilated to salaries owe a monthly, final tax, which is calculated and withheld at source by income payers, except for individuals who make in Romania income from salaries and similar salaries as a result of employment contracts concluded with employers who are not Romanian tax residents, for which the provisions of art.82 are applicable.