New Workplace Standards and Tax Reforms: What Romanian Employers Need to Know 

Diana Chitu

2 Min Read

These measures are designed to create a more inclusive and respectful workplace, promoting the well-being of all employees. 

Recently, Romanian employers have been affected by two governmental decisions that aim to improve workplace conditions and tax reporting procedures: 

Strengthening Workplace Protections Against Harassment 

As of 3 February 2025, the government made an amends to the methodology for preventing and combating harassment based on sex criteria and moral harassment in the workplace. This decision mandates employers to implement several measures to foster a safer and more equitable work environment. Key requirements include: 

  • Drafting Internal Procedures for Promotions: Employers must establish clear and transparent procedures for promotions to ensure fairness and equal opportunities for all employees. 
  • Ensuring Equal Treatment in Occupational Health and Safety: Employers are required to provide equal treatment in occupational health and safety measures, ensuring that all employees have access to the same level of protection. 
  • Providing Access to Administrative Protection Procedures for Victims: Victims of harassment must be given access to administrative protection procedures, enabling them to seek redress and support. 

These measures are designed to create a more inclusive and respectful workplace, promoting the well-being of all employees. 

On 7 February 2025, the National Agency for Fiscal Administration issued a new order which amends the model and content of forms used for declaring taxes and duties established by self-assessment or withholding at source. This order specifically updates the income tax return (Form 100) to include amounts due under the Pillar Two Global Minimum Tax Rules. The key components of this update are: 

  • Income Inclusion Rule (IIR): This rule requires multinational enterprises to include income from low-tax jurisdictions in their tax base, ensuring that they pay a minimum level of tax. 
  • Under-Taxed Payments Rule (UTPR): This rule targets payments made to jurisdictions with low tax rates, ensuring that such payments are subject to a minimum level of taxation. 

These changes aim to enhance tax compliance and ensure that multinational enterprises contribute their fair share of taxes. 

Our experts are on hand to help you foster safer, more equitable, and compliant work environments. If you would like to know more about these or other legislative changes in Romania, get in touch with.

Diana Chitu

Practice Leader Health & Benefits
GrECo Romania

T +420 735 175 613

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