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Romania: Notifications for EU Assignees
It has long been the case that Romanian companies with EU national assignees (i.e. remaining on home payroll, outside Romania) are required to notify the labour authorities of the assignment.
However, in recent months, the Romanian authorities have become increasingly strict regarding this requirement, making on-site labour inspections and levying penalties where companies are found not to have carried out the notification. In addition, the authorities are asking for a higher level of detail for notifications than was previously the case. Emigra would therefore like to take this opportunity to remind our clients that notification is required for all EU nationals and, in fact, even for Romanian nationals, who are assigned to Romania but remain on home payroll outside Romania.
Notifications must be completed within the week prior to the assignment start date – i.e. up to five working days before the assignment begins. Submitting notifications after the assignment has already begun is a contravention of regulations and may result in significant financial penalties.
Notifications are valid for the duration of the assignment. If the assignment is extended, the notification must also be extended – again within the five working days prior to the beginning of the extension period.
Note that notifications are not required for EU nationals who are employed in Romania and move on to Romanian payroll. For these individuals, the employment contract must be registered.
What You Need to Do Next:
- Audit EU national assignees in Romania and confirm that notifications have been carried out
- In the event that notifications have not been carried out, contact Emigra.
Source: Emigra
