1. Amendments to the Romanian Labour Code
Government Emergency Ordinance no. 117/2021 introduces several
amendments and supplements to Law No 53/2003 – the Romanian
Labour Code:
- Undeclared work in connection with a part-time individual
employment agreement refers now to the non-observance of the
working duration1 provided in such agreement, apart
from exceptional cases when part-time employees perform overtime
(e.g., in case of force majeure).
This undeclared work is sanctioned with an administrative fine
from RON 10,000–RON 15,000 (approx. EUR 2,000–EUR
3,000) per employee, without exceeding the cumulative amount of RON
200,000 (approx. EUR 40,000).
- Under-declared work is defined as granting, in fact, a net
salary higher than the salary stated in the tax/payroll documents
submitted to the competent authorities.
