Law 172 to amend Law no. 16/2017 on the posting of employees in the provision of transnational services has been published in the Official Journal of Romania (no. 736 - 13 August 2020). The amendment follows the transposition of Directive (EU) 2018/957 of the European Parliament and of the Council amending Directive 96/71 / EC on the posting of workers in the provision of transnational services.
You can find here the main changes set out in the draft of Law 172 /2020, as they were presented in the bill sent for promulgation. However, the final version of Law 172/2020 was promulgated with amendments to the original draft. We detail below the main amendments made since our newsflash of 27 July 2020.
* A person who pursues an activity as an employed person in a Member State on behalf of an employer which normally carries out its activities there and who is posted by that employer to another Member State to perform work on that employer's behalf will continue to be subject to the legislation of the first Member State, provided that the anticipated duration of such work does not exceed twenty-four months and that he/she is not sent to replace another person.
**According to art. 76 para. (2) lit. k) of the Fiscal Code (Law no. 227/2015), the tax tretment applicable to salary income also applies to allowances and any other amounts of the same nature, other than those granted to cover transportation and accommodation expenses, received by employees, according to the law, during the delegation / assignment , as appropriate, abroad, for business purposes, for the part exceeding the non-taxable ceiling (2.5 times the legal level established for per diems by Government decision for Romanian personnel sent abroad for temporary missions).
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