{"id":5019,"date":"2026-05-26T12:45:34","date_gmt":"2026-05-26T10:45:34","guid":{"rendered":"https:\/\/ccfs.ro\/2026-legislative-updates-minimum-wage-meal-vouchers-medical-leave-e-invoice-dividends-ibon-pay-transparency\/"},"modified":"2026-06-03T13:58:54","modified_gmt":"2026-06-03T11:58:54","slug":"2026-legislative-updates-minimum-wage-meal-vouchers-medical-leave-e-invoice-dividends-ibon-pay-transparency","status":"publish","type":"post","link":"https:\/\/ccfs.ro\/en\/2026-legislative-updates-minimum-wage-meal-vouchers-medical-leave-e-invoice-dividends-ibon-pay-transparency\/","title":{"rendered":"2026 legislative updates: minimum wage, nursery vouchers, medical leave, e-Invoice, dividends, iBon, pay transparency."},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Sumar<\/h2><nav><div><div class=\"\"><a href=\"#salariul-minim-cre\u0219te-la-4-325-lei-din-1-iulie-2026\">1.The minimum wage will increase to 4,325 lei as of July 1, 2026.<\/a><\/div><div class=\"\"><a href=\"#2\">2.Medical leave 2026: new rules on monitoring and the calculation of allowances.<\/a><\/div><div class=\"\"><a href=\"#tichetele-de-cre\u0219a-valoare-majorata\">3.Nursery vouchers: increased value.<\/a><\/div><div class=\"\"><a href=\"#4\">4.Registration of secondary offices with ANAF \u2014 new procedure starting in 2026.<\/a><\/div><div class=\"\"><a href=\"#6\">5.RO e-Invoice 2026: new rules for individuals carrying out economic activity.<\/a><\/div><div class=\"\"><a href=\"#6-1\">6.Dividends and loans to shareholders \u2014 four new rules you need to know.<\/a><\/div><div class=\"\"><a href=\"#7\">7.The iBon app \u2014 check your tax receipt directly from your phone.<\/a><\/div><div class=\"\"><a href=\"#8\">Pay transparency \u2014 what is being prepared for 2026\u20132027.<\/a><\/div><\/div><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">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 \u2014 each of these changes has a direct impact on your company\u2019s costs and tax compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"salariul-minim-cre\u0219te-la-4-325-lei-din-1-iulie-2026\">1.The minimum wage will increase to 4,325 lei as of July 1, 2026.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important to remember:<br>\u2022 The amount of 4,325 lei does not include bonuses, allowances, or other salary additions.<br>\u2022 It represents the mandatory minimum level for full-time employees.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The impact is directly reflected in employers\u2019 salary costs, personnel expense budgeting, and proper tax compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2\">2.Medical leave 2026: new rules on monitoring and the calculation of allowances.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">CNAS and the health insurance funds may verify medical leave certificates in terms of the legality and validity of their issuance \u2014 both on their own initiative and at the request of employers.<br><br>The key legislative change introduced by <a href=\"https:\/\/legislatie.just.ro\/Public\/DetaliiDocument\/310545\" target=\"_blank\" rel=\"noopener\">Law No. 64\/2026<\/a>: 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reduction of allowances by one day<\/strong><br><br>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:<br><br>\u2022 The reduction applies only once for the same episode of illness, regardless of how many certificates have been issued in continuation of it.<br>\u2022 If several certificates are issued for the same episode, one day is not deducted from each certificate, but only one day in total.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exceptions \u2014 the one-day reduction does NOT apply to:<\/strong><br><br>\u2022 Maternity leave.<br>\u2022 Leave for the care of patients with oncological conditions.<br>\u2022 Maternal risk leave (Government Emergency Ordinance No. 96\/2003).<br>\u2022 Leave granted to patients included in national health programs.<br>\u2022 Certificates issued for hospitalization.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-medium-font-size\" id=\"tichetele-de-cre\u0219a-valoare-majorata\">3.Nursery vouchers: increased value.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<br><br><strong>Application schedule:<\/strong><br>\u2022 First half of 2026 (from April): 740 lei\/month.<br>\u2022 Second half of 2026: the value remains at 740 lei in August and September 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4\">4.Registration of secondary offices with ANAF \u2014 new procedure starting in 2026.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Secondary offices in the same administrative-territorial unit as the tax domicile<\/strong><br><br>\u2022 Form 060 must be submitted to the competent tax authority within 30 days from the establishment of the office.<br>\u2022 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.<br>\u2022 Income tax for all secondary offices is declared and paid using the taxpayer\u2019s own tax identification code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Secondary offices in an administrative-territorial unit other than the tax domicile<\/strong><br><br>\u2022 Fiscal registration must be requested within 30 days from establishment, by submitting Form 060 to the tax authority responsible for the secondary office.<br>\u2022 The tax authority assigns the tax registration code and issues the certificate, which is also communicated through the Virtual Private Space.<br>\u2022 If several secondary offices are located in the same administrative-territorial unit, one of them is designated as the main office \u2014 the others are declared in Form 060, Section B, point II.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Taxpayers with multiple secondary offices must notify the tax authority by submitting Form 060 by June 30, 2026.<\/strong><\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6\">5.RO e-Invoice 2026: new rules for individuals carrying out economic activity.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Context of the changes:<\/strong><br><br>\u2022 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.<br>\u2022 Government Ordinance No. 6\/2026 postponed the obligation to effectively use the system until June 1, 2026.<br>\u2022 The new order also introduces the possibility of withdrawing from registration for those already registered.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What the order specifically provides:<\/strong><br><br>\u2022 Until June 1, 2026: individuals carrying out economic activity were not required to use the RO e-Invoice system.<br>\u2022 Individuals already registered may request removal from the register by submitting Form 082, with effect from the date the request is filed.<br>\u2022 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>It will become optional for several categories, such as: journalists, writers, artists, content creators, and individual farmers under the special scheme.<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-1\">6.Dividends and loans to shareholders \u2014 four new rules you need to know.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1.<strong>You cannot grant loans to shareholders while distributing unregularized interim dividends.<\/strong> 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 \u2013 200,000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2.You cannot repay loans to shareholders if net assets are below 50% of the share capital<\/strong><br>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 \u2013 200,000 lei.2.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3.Obligation to restore net assets, applicable from the 2025 financial statements<\/strong><br data-start=\"82\" data-end=\"85\">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 \u2014 only the obligation to convene the General Meeting of Shareholders and, where applicable, to reduce the share capital. Fine: 10,000 \u2013 200,000 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4.Mandatory conversion of shareholders\u2019 receivables into share capital, applicable from the 2025 financial statements<\/strong><br>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 \u2014 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 \u2013 300,000 lei.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"7\">7.The iBon app \u2014 check your tax receipt directly from your phone.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>How it works:<\/strong><br>\u2022 You photograph the receipt directly from the app \u2014 the data is checked against the National Agency for Fiscal Administration database.<br>\u2022 If the receipt does not have a code or is difficult to read, you can enter the data manually.<br>\u2022 You can upload photos of receipts directly from your phone gallery.<br>\u2022 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"8\">Pay transparency \u2014 what is being prepared for 2026\u20132027.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Attention: draft law under adoption \u2014 the provisions are not yet in force.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong>What the draft law aims to achieve:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Eliminating pay discrimination between women and men for the same work or work of equal value.<\/li>\n\n\n\n<li>Employers will be required to display the salary or salary range in recruitment advertisements or to communicate it to candidates before the first interview.<\/li>\n\n\n\n<li>Any employee will be able to request in writing information about their own remuneration level and the average remuneration by categories of workers performing the same work, broken down by gender. The employer has 30 working days to respond.<\/li>\n\n\n\n<li>Employers\u2019 obligation to inform employees annually of their right to request this information.<\/li>\n\n\n\n<li>Periodic reporting of pay differences between women and men, differentiated according to company size.<\/li>\n\n\n\n<li>Fines between 10,000 and 30,000 lei for failure to comply with the obligations.<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Who is targeted and from when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The obligations regarding transparency in recruitment and employees\u2019 right to information will apply to all companies, regardless of the number of employees.<\/li>\n\n\n\n<li>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.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1 wp-block-paragraph\">The changes coming this summer have strict deadlines and corresponding fines. To make sure you are up to date, contact the C&amp;C Financial Services team. For other interesting articles, browse <a href=\"https:\/\/ccfs.ro\/en\/blog\/\">our blog.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2014 each of these changes has a direct impact on your company\u2019s 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:\u2022 The amount of 4,325 lei does not include bonuses, allowances, or other salary additions.\u2022 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\u2019 salary costs, personnel expense budgeting, and proper tax compliance. 2.Medical leave 2026: [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":5007,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[115,116,114],"tags":[151,161,160,158,159],"class_list":["post-5019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","category-hr-en-2","category-legislation","tag-dividends","tag-e-invoice","tag-legislative-updates","tag-medical-leave","tag-minimum-wage"],"_links":{"self":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5019","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/comments?post=5019"}],"version-history":[{"count":3,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5019\/revisions"}],"predecessor-version":[{"id":5029,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/posts\/5019\/revisions\/5029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media\/5007"}],"wp:attachment":[{"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/media?parent=5019"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/categories?post=5019"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ccfs.ro\/en\/wp-json\/wp\/v2\/tags?post=5019"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}