Background
Company ABC SRL, classified as a microenterprise, has a single employee with a full-time individual employment contract. On February 10, 2026, the employee enters maternity leave, which represents a legal suspension of the employment contract under the Labor Code.
The company does not hire any new employee during the following period.
Tax issue
The analysis concerns whether the company still meets the condition regarding the existence of an active employee, according to the Fiscal Code, and whether it becomes liable to switch to corporate income tax.
Legal framework analysis
According to the Fiscal Code, art. 48 para. (3¹), the condition regarding having at least one employee is considered fulfilled during the suspension of the employment relationship only if the suspension period is less than 30 days and the situation is recorded for the first time in the fiscal year.
Otherwise, the provisions of art. 52 apply, regulating the exit from the microenterprise taxation system.
The amendments introduced by GEO 8/2026 stipulate that if the condition is no longer met, corporate income tax becomes applicable starting with the following quarter.
Application to the case
• Suspension date of the employment contract: February 10, 2026
• Expiry of the 30-day period: March 12, 2026
• Moment of losing the condition: Q1 2026
Since the suspension period exceeds 30 days, the company no longer meets the condition regarding the existence of an employee.
Tax treatment
Based on art. 48 in conjunction with art. 52 of the Fiscal Code, as amended by GEO 8/2026, the company owes corporate income tax starting with Q2 2026.
Practical implications
The tax reclassification involves switching from turnover tax to corporate income tax, impacting the taxable base, expense deductibility, and reporting obligations.