The internship program is regulated by Law no. 176 of 17.07.2018, published in the Official Gazette no. 626 of 19.07.2018.…
Continue ReadingIncome up to 33% of the basic salary limit
Certain income earned by employees is subject to a cascading limit for final classification as taxable, non-taxable or partially taxable/non-taxable.…
Continue ReadingConsolidation criteria for groups of companies
According to Order 1802/2014, groups of companies that exceed the limits of at least two of the following three criteria…
Continue ReadingStatutory audit criteria for financial statements
According to Order 1802/2014, entities which, at the balance sheet date, exceed the limits of at least two of the…
Continue ReadingUse of company car by employees, for personal purposes
According to the provisions of Law 227/2015 on the Tax Code, employees are allowed to use the company car under…
Continue ReadingDay labourers activity from Romania
The activity of day labourers in Romania is regulated by Law no. 52 of 15.04.2011, with subsequent amendments and additions.…
Continue ReadingRecognition and presentation of long-lived assets
MF Order no.2649 of 28 September 2023 on the amendment and completion of certain accounting regulations brings new details on…
Continue ReadingAmendment and completion of some accounting regulations by Order 2649/ 28.09.2023
MF Order no.2649 of 28 September 2023 on the amendment and completion of certain accounting regulations introduced a series of…
Continue ReadingAuthorisation of the temporary employment agent
Temporary work is a legal form of employment whereby a temporary employee is placed at the disposal of the user…
Continue ReadingWeekly rest break
The main working hours are 8 hours a day, 5 days a week. As a rule, working days are Monday…
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