Impozit pe venit și contribuții sociale obligatorii
Income tax and mandatory social security contributions

Summary/Abstract: The year 2026 brought numerous legislative changes in the areas of payroll, sick leave, employee records management and social security contributions. In practice, the application of the new regulations has raised a number of questions regarding the calculation of sick leave benefits, the tax treatment of certain employee benefits, the use of REGES, and the obligations related to secondary establishments. This article presents the issues most frequently encountered in practice and the solutions resulting from the interpretation of the legislation currently in force.

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