Legislative Newsletter April 30, 2014


  • Emergency Ordinance no. 8/2014
  • Law no. 135/2007 – republication
  • Order no. 223/2014
  • Order no. 254/2014
  • Law no. 18/2014
  • Decision no. 243/2014

Emergency Ordinance no. 8/2014

Emergency Ordinance no. 8 of February 26, 2014, published in Official Gazette Part I no. 151 of 28.02.201, amending and supplementing certain normative acts and other fiscal-budgetary measures, makes the following mentions:

Comment: The present emergency ordinance amends and changes several normative acts including the Fiscal Code and Fiscal Procedure Code. Among the changes we mention:

  • Income tax – is completed the article that regulates the calculation and payment of income tax from agricultural activities.
  • Tax on incomes obtained from Romania by non-residents – are redrafted provisions which regulates the corroboration of Fiscal Code provisions with the conventions of avoiding double taxation and EU legislation. If there have been made tax withholdings exceeding the quotas form the avoidance of double taxation conventions, respectively the EU legislation, the amount of tax withheld in excess shall be refunded according to the Fiscal Code procedure.
  • Reporting obligation of residents of other EU member states – labor income payers, of remuneration paid to administrators and other persons assimilated to them, of life insurance products not covered by other EU legal instruments and pension, must submit a statement regarding incomes of each beneficiary who is resident of other EU countries, until the last day of February of the current year for the previous year.
  • Taxpayers residents of other EU member states that obtain incomes from immovable properties located in Romania, must submit a statement regarding incomes until May 25 of the current year for the previous year.

Amendments come into force after publication in the Official Gazette with certain exceptions.

Law no. 135/2007 – republication

Law no. 135 of 2007 on archiving documents electronically was republished under art.248 of Law 187/2012, in Official Gazette Part I no. 138 of 25.02.2014, giving the texts a new numbering.

Order no. 223/2014

Order no. 223 of February 10, 2014, published in Official Gazette Part I no. 114 of 17.02.2014, amending ANAF’s President Order no. 1294/2007 on taxes, contributions and other amounts representing fiscal claims that are paid by the taxpayer in a single account, makes the following mentions:

Comment: Annexes 1 and 2 are replaced with annexes which are part of the present order.

Order no. 254/2014

Order no. 254 of February 24, 2014, published in Official Gazette Part I no. 159 of 05.03.2014, amending the Order of Minister of Labor, Family, Social Protection and Elderly no. 594/2013, approving the List of Romanian standards which adopts the harmonized European standards on personal protection equipment, makes the following mentions:

Comment: The present order approves the List of Romanian standards which adopt the harmonized European standards on personal protection equipment, from the list published in the EU Official Journal, Series C, no. 364 of December 13, 2013.

Law no. 18/2014

Law no. 18 of March 7, 2014, published in Official Gazette Part I no. 192 of 19.03.2014, amending and supplementing Law no. 52/2011 regarding activities carried out by day laborers on occasional nature, as well as amending art. 8 para. (1) of Law no. 416/2001 on the minimum wage, makes the following mentions:

Comment: The law enters into force in 90 days after publication in the Official Gazette.

The main changes brought to the day laborers law refer to:

  • Changing definitions – includes in the notion of a day laborer both Romanian individuals and foreign citizens with work capacity and who perform unqualified activities with occasional nature for a beneficiary, for a remuneration. Citizens of other countries or stateless persons may conduct unqualified activities with occasional nature, given they have residence or, where appropriate, residence in Romania, under Romanian law.
  • Payment of remuneration due to day laborer can be done by any means of payment allowed by law at the end of the workday. Payment of remuneration can be done by the end of the week or period of work, where there is a written agreement between day laborer and employer.
  • The amount of hourly gross remuneration can’t be less than the value/hour of minimum salary gross guaranteed. Proof of payment of remuneration is made through day laborer’s signature in Register.
  • In case of an event that results in injury/death of the day laborer, the beneficiary is obliged to provide necessary medical care expenses/ funeral from their own fund, if the event was the fault of the beneficiary.
  • New obligations of the beneficiary:

– to ensure health and safety in day laborers ‘work;
– to provide training to the day laborer before starting the activity and/or changing jobs;
– to request the day laborers taking sole responsibility, by signature, that health status allows them to carry out activities assigned by the beneficiary;
– to make available to day laborers suitable work equipment;
– to provide, free of charge, personal protective equipment suitable for the purpose of day laborers;
– to communicate to the territorial labor inspectorate on whose jurisdiction any event occurred which involved day laborers;
– to record occupational accidents suffered by day laborers.

  • Areas where day laborers may perform, provided in the Classification of occupations from the national economy:

– agriculture, hunting and related service activities – division 01;
– forestry, except forest exploitation – division 02;
– fishery and aquaculture – division 03;
– collection, treatment and disposal of harmless waste (class 3821 and 3811);
– recovery of materials – group 383;
– wholesale trade of agricultural raw materials and live animals – group 462;
– organisation of exhibitions, fairs and congresses – Group 823;
– activities of artistic interpretation – class 9002 and 9004;
– research activities – development on social sciences and humanities – Class 7220 (archaeological excavations);
– activities in greenhouses, green spaces, parks and zoos – code 0141

  • Modification of fines.
  • Register of day laborers, specified in annex 1, is an integral part of the present law.

As regards article 8 of Law no. 416/2001 on the minimum wage guaranteed, it is modified and completed under the present law.

Decision no. 243/2014

The 243th Decision, April 2nd, 2014, printed within Official Gazette Pt. 1, issue 245 of 07.04.2014, regarding the naming of May 2nd as a bank holiday, adds the following information:

For public sector employees, May 2nd is regarded as bank holiday.

In regards to the bank holiday, public offices will maintain a regular schedule throughout April 26th 2014 or will extend their work hours until May 31st 2014.

These statements do not apply to organizations where an on-going availability must be maintained as well as to the employees enrolled within courts of law, where court rulings must be issued on May 2nd.

These statements can apply to private sector employees, as long as the civil partners decide to do so.

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