The minimum level of the minimum gross salary in the country changed starting from January 1, 2023, reaching the value of 3,000 lei per month, without including increments and other additions, for a normal working schedule of 165,333 hours per month on average, representing 18,145 lei/ hour. The respective amendment can be found in Decision 1447/2022.
On the other hand, pursuant to GEO 168/2022, starting from January 1, 2023 for the field of constructions, the minimum gross basic salary per country guaranteed in payment is set in money, without including allowances, increments and other additions, at the amount of 4,000 lei per month, for a normal work schedule of 165,333 hours per month on average, representing on average 24,194 lei/hour.
Non-compliance with these provisions by companies constitutes a contravention and is sanctioned according to the provisions of the Labor Code and entails the cancellation of the granting of fiscal facilities. Along with the sanctioning of the companies for committing contraventions related to the modification of the salary level, the recalculation of the contributions and the related tax will be carried out, in accordance with the provisions of the law. For the differences in fiscal obligations resulting from the recalculation of social contributions and income tax, interest and late penalties are charged according to the provisions of art. 173 of the Fiscal Procedure Code, with subsequent amendments and additions.