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Employers, obliged to report the benefits granted to employees in the form of shares. What challenges are there?

Employers, obliged to report the benefits granted to employees in the form of shares. What challenges are there?

Opinion material by Raluca Bontas, Partner, and Diana Alexandru, Senior Consultant, Fiscal Services - income tax and social insurance, Deloitte Romania

The year 2023 came with numerous fiscal changes with an impact on employees and employers. One of them consists in the obligation to report with the monthly statement 112 all income and salary benefits, regardless of whether they are taxable or not.

For more information, please see the Romanian version of the article, here.

 

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DELOITTE CONSULTANTA SRL