Certain income earned by employees is subject to a cascading limit for final classification as taxable, non-taxable or partially taxable/non-taxable.…
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Consolidation 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…
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Statutory 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…
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Use 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…
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Day 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.…
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Recognition 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…
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Amendment 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…
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Authorisation 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…
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Weekly 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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Income realisation for people with disabilities
“There are deaf or blind people who do not want a contract of employment (for fear of losing their disability…
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