الرواتب في رومانيا: نشاط محصور بأصحاب الصفة

Romania is an EU member state that has not adopted the euro: salaries are denominated in Romanian lei, which introduces a currency dimension into the budgets of a euro area company. EU membership does bring the social security coordination regulations fully into play, and posting is common practice.

Romanian is the language of the administration, of the employment contract and of employment records. A bilingual version is accepted and frequent where the employee does not speak Romanian, but it is the Romanian version that is filed.

One point sets Romania distinctly apart: the accounting profession is organised into a professional body, the Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR), and government ordinance 65/1994 reserves bookkeeping and the preparation of financial statements for third parties to its members. Payroll, a distinct contractual service, is in practice supplied by those same firms, with an additional duty to notify the labour inspectorate in advance where the employee register is maintained externally.

A written employment contract must be entered in the general employee register, REVISAL, before the first day of work. That sequencing is not a recommendation: it is inspected, and failure is heavily penalised. The contract follows a Romanian national template whose headings are prescribed.

The entity obtains its unique registration code from the Oficiul Național al Registrului Comerțului (ONRC, the national trade register office), then identifies itself with the Agenția Națională de Administrare Fiscală (ANAF, the tax administration), which collects both wage tax and social contributions.

The form of presence is chosen beforehand: a subsidiary, a branch or, in certain configurations, direct registration as an employer. The decision turns on the expected duration of the operation and on permanent establishment risk, and it is easier to settle before the first hire than to unwind afterwards.

Income tax and contributions are withheld by the employer and reported monthly through a single return, declaration 112, which consolidates obligations towards several bodies. A payslip must be issued to the employee and retained by the employer for the period prescribed by law.

Termination follows a formalised procedure depending on the ground, with an update to the employee register and the delivery of end-of-contract documents. A contractual notice period may be added to the statutory one.

Romania is one of the few countries in our scope where outsourcing payroll leaves an administrative trace of its own: an employer entrusting the employee register to a provider must notify the territorial labour inspectorate beforehand. That formality is an excellent test of whether a candidate genuinely carries on the activity, since it can produce the supporting evidence.

The validity of tax certificates is, moreover, very short. The tax attestation certificate and the fiscal record certificate issued by ANAF are valid for only one month for a legal person, so they should be requested at the close of the review rather than at the outset, on pain of starting over.

Competing designations persist. The ONRC certificat constatator is sometimes called something else depending on the variant ordered, and the former tax registration certificate has been merged into the unique registration code.