The end of 2023 brought a series of unfavorable fiscal changes for employees and employers in all economic fields. After the changes aimed at restricting the facilities granted to employees in IT, construction, agriculture and the food industry, which entered into force on November 1, 2023, other changes followed shortly after, through Ordinance 115/2023, with an impact on employees, but also of human resources departments
For more information, please see the Romanian version of the article, here.