Law no 91/2014 for granting a day off per year for child healthcare was published into Official Gazette no 496/03.07.2014 Main provisions: The day off for child healthcare (day off), it is granted in order to ensure the possibility of parents or legal representatives to check the annual healthcare of the child. Holders of the right to day off are parents, legal representatives of the child, insured under the social security state system. They have the right to day off without the employer’s obligation to pay their related salaries. Children between the ages of 0-18 years are considered minors being under the care of the parents. Day off is granted at the request of one of the parents or of the legal representative, later justified with supporting documents from the family doctor of the child, that prove the medical examinations performed. Request shall be submitted at least 15 days prior to the visit to the doctor. A day off per year is granted for families with two children and two days off for those families with three children or more. Days off will not be reported in the next year. In the case of multiple simultaneous requests from employees for days off, which exceed 5% of the total number of employees, the employer will schedule the days off, so as its activity to not be affected. Failure by employers of the provisions of this Law is fined by Labour Inspection between 500 and 1,500 lei. This law applies to both public and private employers starting 6.07.2014.
Tax Alert Transfer pricing updates ANAF Order No. 828/2026 introduces significant changes in the field of transfer pricing. However, with the exception of large taxpayers, the preparation… Read more
Blog A conversation on loyalty, growth, and the power of kindness In a world where careers often move at lightning speed, finding someone who has dedicated two decades to a single mission is… Read more
Tax Alert Emergency Ordinance (OUG) 8/2026 to approve actions for Economic Recovery has entered into force The main provisions in the area of tax legislation are: A. CORPORATE INCOME TAX • An additional mechanism to stimulate investment in… Read more