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Postponed deadline for submission to General Register of Employees of information on salary changes for 2018

Postponed deadline for submission on salary changes

In the context created by the new tax legislation which shifts the burden of social security contributions from employers to employees as of 2018, Romanian employers planning to change the level of gross salaries or compensation allowances receive a necessary dispense from the obligation to report these changes to Salary Register at least one day before they become effective. The new deadline for filling the information is 31st of March 2018.

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Deputy Senior Partner, Head of Tax & Legal

KPMG in Romania

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Government Decision no 905/2017 on the General Register of Employees (REVISAL) was published in the Official Journal of Romania on 19 December 2017. The decision repeals Government Decision 500/2011 and amends the methodology for setting up the register as well as filing and submitting the required elements concerning the employment relationship.

The document sets as an exception that employers will be able to send by 31 March 2018 any changes with regard to monthly gross salary, indemnities, bonuses, and other benefits that have occurred since the date of entry into force of Government Decision no. 905/2017, and up until 31 March 2018. According to a press release issued by the Ministry of Labor and Justice on December 14, this change occurred in the context of the move of CAS and CASS to the employee.

Subsequent to March 31, 2018, changes in the gross monthly gross salary, indemnities, bonuses, and other benefits provided in the individual employment contract or, as appropriate, in the collective labor agreement should be submitted to REVISAL within 20 working days of the change.

The document makes a number of additional amendments to the deadlines for REVISAL recording, including:

  • Changes in the job title, contract duration or type of contract should be registered in REVISAL on the working day preceding that of the change, at the latest.
  • A suspension / termination of a suspension should be registered in REVISAL on the working day preceding the suspension / ending of the suspension, at the latest.
  • Changes with regard to the employer or employee identification data need to be registered within 3 working days of the date of the change.

The document also establishes a number of offenses in relation to failure to record information adequately in the Registry and the penalties applicable to them.

Government Decision no. 905/2017 will enter into force on the date of its publication in the Official Journal of Romania, i.e. 19 December 2017, except for the provisions of art. 8 and art. 13 par. (3) (which concern administrative offenses), which come into force within 10 days of the date of publication.

 

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