2026 legislative updates: the summer of this year brings a substantial package of changes that every employer needs to know before they come into force. From the adjustment of the minimum wage and the value of nursery vouchers, to new rules on medical leave, the registration of secondary offices with ANAF, and obligations related to the e-Invoice system — each of these changes has a direct impact on your company’s costs and tax compliance.

1.The minimum wage will increase to 4,325 lei as of July 1, 2026.

Starting July 1, 2026, the national gross minimum base salary guaranteed in payment will increase to 4,325 lei per month, for a normal working schedule of 166.667 hours/month. This means a minimum hourly rate of 25.949 lei.

Important to remember:
• The amount of 4,325 lei does not include bonuses, allowances, or other salary additions.
• It represents the mandatory minimum level for full-time employees.

Between July 1 and December 31, 2026, no income tax or mandatory social security contributions will be due on the amount of 200 lei, compared with 300 lei, as currently provided.

The impact is directly reflected in employers’ salary costs, personnel expense budgeting, and proper tax compliance.

2.Medical leave 2026: new rules on monitoring and the calculation of allowances.

CNAS and the health insurance funds may verify medical leave certificates in terms of the legality and validity of their issuance — both on their own initiative and at the request of employers.

The key legislative change introduced by Law No. 64/2026: if, following an inspection, it is found that a medical leave certificate was issued in breach of the legal provisions, the insured person will no longer be entitled to the related allowance.

Reduction of allowances by one day

For certificates issued between February 1, 2026, and December 31, 2027, allowances are calculated and paid with a one-day reduction. Law No. 64/2026 clarifies the specific method of application:

• The reduction applies only once for the same episode of illness, regardless of how many certificates have been issued in continuation of it.
• If several certificates are issued for the same episode, one day is not deducted from each certificate, but only one day in total.

Exceptions — the one-day reduction does NOT apply to:

• Maternity leave.
• Leave for the care of patients with oncological conditions.
• Maternal risk leave (Government Emergency Ordinance No. 96/2003).
• Leave granted to patients included in national health programs.
• Certificates issued for hospitalization.

3.Nursery vouchers: increased value.

By Order of the Ministry of Finance No. 368/179/2026, the monthly value of nursery vouchers increased to 740 lei (compared with the previous 710 lei), starting in April 2026.

Application schedule:
• First half of 2026 (from April): 740 lei/month.
• Second half of 2026: the value remains at 740 lei in August and September 2026.

4.Registration of secondary offices with ANAF — new procedure starting in 2026.

Secondary offices in the same administrative-territorial unit as the tax domicile

• Form 060 must be submitted to the competent tax authority within 30 days from the establishment of the office.
• Copies of the documents proving the legal possession of the premises must be attached; these do not need to be resubmitted if they have already been declared and have not changed.
• Income tax for all secondary offices is declared and paid using the taxpayer’s own tax identification code.

Secondary offices in an administrative-territorial unit other than the tax domicile

• Fiscal registration must be requested within 30 days from establishment, by submitting Form 060 to the tax authority responsible for the secondary office.
• The tax authority assigns the tax registration code and issues the certificate, which is also communicated through the Virtual Private Space.
• If several secondary offices are located in the same administrative-territorial unit, one of them is designated as the main office — the others are declared in Form 060, Section B, point II.

Taxpayers with multiple secondary offices must notify the tax authority by submitting Form 060 by June 30, 2026.

5.RO e-Invoice 2026: new rules for individuals carrying out economic activity.

Context of the changes:

• Government Emergency Ordinance No. 89/2025 introduced the obligation to register in the mandatory RO e-Invoice Register before starting the economic activity, within 3 working days from the request.
• Government Ordinance No. 6/2026 postponed the obligation to effectively use the system until June 1, 2026.
• The new order also introduces the possibility of withdrawing from registration for those already registered.

What the order specifically provides:

• Until June 1, 2026: individuals carrying out economic activity were not required to use the RO e-Invoice system.
• Individuals already registered may request removal from the register by submitting Form 082, with effect from the date the request is filed.
• Individuals who started their activity before June 1, 2026 had to request registration no later than May 26, 2026, by submitting Form 082. The registration becomes effective on June 1, 2026.

It will become optional for several categories, such as: journalists, writers, artists, content creators, and individual farmers under the special scheme.

6.Dividends and loans to shareholders — four new rules you need to know.

1.You cannot grant loans to shareholders while distributing unregularized interim dividends. Companies that distribute interim dividends have their right to grant loans to shareholders, associates, or affiliated persons suspended until the differences are regularized and the annual financial statements are approved. Fine: 10,000 – 200,000 lei.

2.You cannot repay loans to shareholders if net assets are below 50% of the share capital
If the approved annual financial statements show net assets below half of the subscribed share capital, the company is not entitled to repay loans received from shareholders, associates, or affiliated persons. The National Agency for Fiscal Administration verifies compliance with this rule for all companies with a deadline for submitting financial statements in 2026. Fine: 10,000 – 200,000 lei.2.

3.Obligation to restore net assets, applicable from the 2025 financial statements
If, at the end of a financial year, the net assets are below 50% of the share capital, the company is required to restore them by the end of the following financial year. Prior to this law, there was no direct sanction for failure to restore them — only the obligation to convene the General Meeting of Shareholders and, where applicable, to reduce the share capital. Fine: 10,000 – 200,000 lei.

4.Mandatory conversion of shareholders’ receivables into share capital, applicable from the 2025 financial statements
If net assets are below 50% of the share capital, the Extraordinary General Meeting of Shareholders decides whether the company is dissolved or continues its activity. If the company continues and fails to restore its net assets, and has debts to shareholders arising from loans, it is required to increase the share capital by converting these receivables — within 2 years from the end of the financial year following the one in which the losses were identified. Fine for non-compliance: 40,000 – 300,000 lei.

7.The iBon app — check your tax receipt directly from your phone.

The Ministry of Finance and the National Agency for Fiscal Administration launched the free iBon app on May 18, 2026, available on iOS and Android, in Google Play and the App Store. Its purpose is simple: you can quickly and easily check whether a tax receipt was issued correctly.

How it works:
• You photograph the receipt directly from the app — the data is checked against the National Agency for Fiscal Administration database.
• If the receipt does not have a code or is difficult to read, you can enter the data manually.
• You can upload photos of receipts directly from your phone gallery.
• You can submit reports to the National Agency for Fiscal Administration if you did not receive a receipt, could not pay by card, or could not identify the minimum required elements of the receipt.

The National Agency for Fiscal Administration is preparing a bonus system for scanned receipts and for reports submitted through the app, but the app is a voluntary compliance tool, not a mandatory reporting tool. Reports received through iBon with potential tax risk are analyzed by ANAF and may trigger targeted inspections.

Pay transparency — what is being prepared for 2026–2027.

Attention: draft law under adoption — the provisions are not yet in force.

On March 30, 2026, the Ministry of Labour launched for public debate the draft law on pay transparency, transposing Directive (EU) 2023/970. The European transposition deadline is June 7, 2026, but actual adoption in Romania is estimated for the second half of 2026 or the beginning of 2027.

Who is targeted and from when:

• The obligations regarding transparency in recruitment and employees’ right to information will apply to all companies, regardless of the number of employees.
• Reporting obligations apply differently: companies with more than 250 employees would have their first reporting obligation on June 7, 2027; those with between 100 and 250 employees, at longer intervals.
• Companies with fewer than 100 employees would not have a general obligation for periodic reporting, but the recruitment rules and access to information will also apply to them.

The changes coming this summer have strict deadlines and corresponding fines. To make sure you are up to date, contact the C&C Financial Services team. For other interesting articles, browse our blog.