Munca la distanță din România – între regula celor 183 de zile, A1 și angajatorul economic. Implicații fiscale și de securitate socială în contextul mobilității internaționale
Remote working in Romania – between the 183-day rule, the A1 certificate and the economic employer. Tax and social security implications in the context of international mobility

Summary/Abstract: Cross-border remote work offers significant benefits for both employees and employers, but it can also create complex tax and social security obligations. When an individual works from Romania for a foreign employer, key considerations include the taxation of employment income, tax residency status, the application of double tax treaties, social security obligations, and, in some cases, the risk of creating a permanent establishment for the foreign employer in Romania. In practice, challenges often arise from the misinterpretation of the 183-day rule and the lack of adequate monitoring of work carried out across different jurisdictions. To mitigate these risks, companies should implement clear cross-border remote work policies and regularly assess the tax and social security implications of such arrangements.

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