According to the latest changes to the Fiscal Code.
Thus, from a point of view seasonal workerswho entered into contracts with employers paying a certain tax (hotels, restaurants, etc.) will pay payroll tax from January 1, 2023, until that date they are exempt.
Also for construction sector, agricultural sector and food industry, the application of the exemption from income tax and partial/full exemption from social contributions for incomes derived from wages and wages equivalent to wages for activities carried out in Romania is limited, starting with incomes related to in January 2023 to persons employed under the terms of an employment contract. The previous resolution did not provide for such a limitation.
The article was signed by Bohdan Carpe-veke, senior manager of PwC Romania and Iryna Nucescu, senior manager of PwC Romania
Read more on the PwC Romania blog
Article supported by PwC Romania
Source: Hot News RO
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