Detaching an employee is a temporary change in the employer’s job at another employer, according to the definition in the Labor Code. The detachment procedure has also fiscal implications.

The detachment is part of the general register of employees (REGES) and it shall be in electronic format. The primary employer is the one who completes the period of detachment, the name of the employer where the worker is detached prior to the beginning of the period, according to GD 500/2011. The period of detachment may not be less than one year. This period may be extended, exceptionally, for objective reasons which require the presence of the employee to the secondary employer, with the agreement of both parties, to 6 in 6 months.

The detachment is mandatory by order of the employer for the first time. However, the employee has the right to refuse detaching ordered only exceptionally and for serious personal reasons.

Necessary documents for detachment procedure:

• The convention on the detachment of workers between the transferor and the transferee employer;
• The information note to the employee;
• The decision of detachment or addendum to the labor contract (in case of modification function or detaching abroad);
• The decision to suspend the work contract on detachment period;
• The completion and the submission of contract suspension in REGES.

The provisions relating to statements about the calculation and withholding tax for each income beneficiary have been updated by the Rules for applying the Tax Code in early 2013. The changes in tax declaration for detached employees were brought by HG 84/2013, published in Official Monitor of 14 March:

“125. The statements regarding the calculation and withholding tax for each recipient of income for employees who have been detached to another entity are completed by the employer or the payer of income from wages if the detached employee is paid by the entity to that was detached.

126. In the event that the payment of salary income is made by the entity to which employees were detached, the employer who has detached will communicate data on personal deduction that every employee is entitled to the payer of income from wages to which they are detached. Based on these data, the payer of income from salaries on which employees were detached prepares and calculates payroll taxes, to the purposes of completing the calculation and withholding tax for each income beneficiary.”

Initially, the provisions noted that the calculation and withholding tax statements for each recipient of income for employees who have been detached to another unit is completed by unit in which the labor contracts were signed.

Now, with the new changes, these statements are completed by the payer of income from wages if salary is made by the entity to which the employee has been detached.