Retrospective: The most important legislative changes with impact for HR in 2022

The year 2022 was full of challenges regarding talent attraction, employee retention, and legislation in the field of human resources. In the past 12 months, numerous legislative changes occurred, forcing employers to take specific measures to implement each change.

At the end of the year, we present a retrospective of the changes that impacted the field of human resources in 2022:

1. A new type of medical leave was introduced in the law

This refers to medical leave for caring for patients with cancer, as provided in Law no. 24/2022. Starting from April 16, 2022, insured individuals who accompany patients to surgeries and prescribed treatments with the patient’s consent can benefit from this type of medical leave.

Medical leave for the care of cancer patients can last a maximum of 45 calendar days per year for one patient. Additionally, during this medical leave, the beneficiary will receive compensation for caring for cancer patients over the age of 18.

Read more details about this new type of medical leave HERE and HERE.

2. The thresholds for daily allowances have been modified

Starting with income for May 2022, new thresholds have been introduced for amounts considered tax-exempt from income tax and social contributions, applicable to both external and internal daily allowances.

Thus, domestically, the threshold was set at 2.5 times the legal level established for allowances, according to a Government decision, for personnel of authorities and public institutions, within a limit of 3 basic salaries corresponding to the occupied position. Abroad, the threshold is 2.5 times the legally established level for allowances, according to a Government decision, for Romanian personnel sent abroad for temporary missions, within a limit of 3 basic salaries corresponding to the occupied position.

Find more details about this topic HERE.

3. The law on equal opportunities and treatment between women and men has been amended

According to Emergency Ordinance no. 57/2022, amending and completing Law no. 202/2002 on equal opportunities and treatment between women and men, in force since May 3, 2022, two new phrases have been introduced into the law that employers must consider: caregiver leave and flexible working arrangements.

Thus, any employee has the right to benefit from caregiver leave to provide care or personal support to a relative or someone living in the same household as the worker who needs significant care or support due to a serious medical issue.

Additionally, any employee has the right to request a flexible working arrangement, including through remote work, flexible work hours, or part-time work arrangements.

More information about these obligations concerning employers can be found HERE.

4. Voluntary increase of the minimum wage by 200 lei, exempt from taxes and duties

Starting May 18, Emergency Ordinance no. 67/2022 came into effect, stating that the voluntary increase of the minimum wage by 200 lei will be exempt from taxes and duties.

Thus, from June 1, 2022, for employees working under individual labor contracts, classified as full-time at their primary workplace, employers do not owe income tax and social contributions for the sum of 200 lei if they voluntarily increased the gross monthly minimum wage by 200 lei anytime between June 1 and December 31, 2022, inclusive, from 2,550 lei to 2,750 lei.

Read more about this voluntary minimum wage increase exempt from taxes and duties HERE.

5. Changes regarding the General Register of Employees (Revisal)

This year, it was decided that the General Register of Employees (Revisal) could be accessed online by current and former employees to consult information related to them, noting that access rights are limited to viewing, downloading, and printing this data, as well as generating online and downloading an extract from the register.

However, the Government later decided to postpone this measure until December 31, 2024, as it aims to implement a new IT system first.

Additionally, a series of changes to the content of the General Register of Employees occurred. More details about the changes made to the Register can be read HERE.

6. Changes regarding income tax, social insurance contributions (CAS), and health insurance contributions (CASS)

In the summer of this year, a series of changes occurred concerning income tax, CAS, and CASS.

According to Ordinance no. 16/2022, no less than 8 amendments were made to income tax, including the removal of income tax exemptions for the construction sector and the agricultural and food production sector for incomes up to 30,000 lei, now applying only up to 10,000 lei; new provisions regarding the calculation of turnover for applying tax facilities in the agricultural and food production sector, as well as in the construction sector; and individuals are no longer exempt from income tax for income earned from contracts with Romanian legal entities that carry out specific seasonal activities in the HoReCa sectors.

Furthermore, it was established that the CAS for individuals who earn income from salaries or similar to salaries, based on full-time or part-time individual labor contracts, cannot be less than the level of social insurance contributions calculated by applying the CAS rate to the minimum gross salary in force for the month for which the contributions are owed, corresponding to the number of working days in the month in which the contract was active.

More detailed information about these changes can be found HERE.

7. Implementation of the procedure for applying the exemption from the over-taxation of part-time contracts

Shortly after the changes regarding CAS were published, the procedure for applying the exemption from the over-taxation of part-time contracts came into effect. Thus, it was established that this applies only to employees who have earned income from salaries or similar to salaries based on two or more individual labor contracts, and the cumulative monthly calculation basis for these must be at least equal to the national minimum gross salary.

Employees who earn income from salaries or similar to salaries during the same month based on two or more individual labor contracts, and the cumulative monthly calculation basis for these is at least equal to the national minimum gross salary guaranteed in payment, have the obligation to submit a declaration of their own responsibility to each employer/income payer stating that they earn income from salaries or similar to salaries based on two or more individual labor contracts, and the cumulative monthly calculation basis for these is at least equal to the national minimum gross salary.

Learn more about this topic HERE.

8. New provisions in the Labor Code

Starting from October 22, a series of changes were made to the Labor Code regarding the content of individual labor contracts and employment relationships. Also, from this date, the Labor Code stipulates that employers are obliged to grant employees caregiver leave and days off for unforeseen situations. At the same time, additional dismissal prohibitions came into effect, as well as the possibility for employees to adjust their work schedule, including through remote working arrangements, flexible work schedules, individualized work programs, or part-time work programs.

All changes made to the Labor Code can be found HERE.

9. Changed conditions for foreigners to take up a new job in Romania

Starting from October 28, 2022, foreign workers can occupy a new job during the validity of their unique permit or EU Blue Card, with a different employer than the one that obtained the initial employment approval, or with the same employer only if they meet certain conditions.

Thus, a foreign worker who has an individual labor contract (“CIM”) registered for less than one year can only take a new job with a new employer based on written agreement expressed by the initial employer, a document that will be submitted by the new employer to the General Inspectorate for Immigration.

If the foreign worker changes jobs but stays with the same employer who obtained the initial employment approval, the new approval is issued to the employer without meeting all general conditions and, where applicable, without meeting all special conditions for issuing such a document.

More information about these changes can be found HERE.

10. A new official model for the individual labor contract has been established

Starting December 9, 2022, by Order no. 2171/2022, a new framework model of the individual labor contract was approved. Among the main changes to the content of the CIM are: provisions regarding the conditions of the probationary period, if applicable; provisions for additional cash benefits and transportation coverage/reimbursement by the employer, if applicable, for situations where the activity is carried out without a fixed workplace; specification of the work schedule distribution by days and between certain hours, or, where applicable, the method of distribution of unequal/flexible/individualized work schedules, etc.

All changes made to the individual labor contract can be found HERE.

11. Changes to tax legislation

According to Emergency Ordinance no. 168/2022 concerning certain fiscal-budgetary measures, in force from December 9, 2022, a series of changes were introduced regarding tax legislation as well as labor legislation. Thus, changes were made regarding income tax, the non-taxable nature of the sum of 200 lei/month from salaries, as well as the minimum wage in the construction sector.

To find complete information about each change, click HERE.

12. Conditions for caregiver leave and provisions of the new Social Dialogue Law were published

On December 22, the order regulating the conditions for granting caregiver leave appeared in the Official Gazette, particularly regarding the documents that the employee must present to prove that the person they are providing care or support to is a relative or a person living in the same household, as well as the existence of the serious medical issue that prompted the employee’s request for caregiver leave.

The complete list of necessary documents can be found HERE.

Additionally, on December 22, Law no. 367/19.12.2022 regarding Social Dialogue was also published in the Official Gazette, which introduced a series of changes in the regulated area.

The most important changes introduced by the new Social

Dialogue Law can be found HERE.

13. New provisions regarding income tax exemption in IT

On December 23, an order was published in the Official Gazette introducing new provisions regarding income tax exemption for those in the IT sector. Firstly, a new occupation, that of software product development engineer, was added to the list of occupations covered by the income tax exemption.

Additionally, the order adjusted several aspects concerning the supporting documents that must be considered when employing persons exempt from income tax, in relation to the occupations targeted by the order.

All the new information brought by this order can be found HERE.

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