On 6 June 2024, the Romanian Government adopted the Decision no. 598/2024 for the establishment of the minimum gross base salary per country guaranteed in payment (the "Decision") in the field of labor relations. In this way, the Romanian Government established that, as from 1 July 2024, the minimum gross base salary per country guaranteed in payment, provided for in article 164 para. (1) of Law no. 53/2003 - Labor Code (the "Labor Code"), republished, with subsequent amendments and additions, is set in money, excluding allowances, bonuses and other additions, at RON 3,700 per month, for a normal working day averaging 168 hours per month, representing RON 22,024 per hour. The decision was published in the Official Gazette no. 529 of 6 June 2024.
The Romanian Government has also adopted the emergency ordinance no. 59/2024 amending and supplementing Law no. 227/2015 on the Fiscal Code, as well as other fiscal measures, which provides that, starting with the income from salaries and assimilated salaries for the month of July 2024 (the "Ordinance"), the amount of RON 200/month representing income from salaries and assimilated salaries for which income tax is not due and which is not included in the monthly basis for calculating mandatory social contributions, is increased to RON 300/month. The ordinance was published in the Official Gazette no. 534 of 7 June 2024.
In close connection with the above-mentioned amendment, we should like to recall the obligation provided for in article 164 para. (21) of the Labor Code, which states that the minimum gross base salary per country guaranteed in payment may be applied to an employee for a maximum period of 24 months from the time of the conclusion of the individual employment agreement. After the expiry of that period, the employee will be paid a base salary higher than the minimum gross base salary per country guaranteed in payment.
Please also note that the Government Emergency Ordinance no. 93/2023 ("GEO 93/2023") for the establishment of the minimum gross base salary guaranteed in payment for the construction, agricultural and food industry sectors, establishes the two minimum salaries applicable in the construction sector (RON 4,582) and in the agricultural and food industry sector (RON 3,436). Please note that GEO 93/2023 has not been amended/repealed to date.
