Smart Update: non-resident employers and those who create computer programs



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1. Approval of the procedure of registration of agreements concluded by non-resident employers

Starting with 9 January 2017, the provisions of the Order no. 3706/2016 approving the procedure for registration of agreements concluded by non-resident employers who do not have registered office or permanent representative office in Romania and who owe social contributions for their employees became applicable.

The Order sets a series of obligations on employers, of which the most important are the tax registration, payment of social security contributions due by employers, withhold and payment of individual social contributions, and the filing of monthly / quarterly Form 112 “Statement on obligations to pay social contributions, income tax and nominal records of the insured”.
The Order also details the procedure for registration of agreements concluded by non-resident employers.

2. Amendment of legislation concerning employers whose main activity includes creation of computer programs

Starting with 1 February 2017, provisions of Order no. 872/5932/2284/2903/2016 on development of computer programs shall come into force. The exemption from income tax payment as provided for in art. 60 pt. 2 of Tax Code is maintained.
The main change brought by this Order is the elimination of the condition that the employer had achieved in the previous fiscal year, from creation of computer programs, an annual income of at least the equivalent of 10,000 US dollars.
The order includes in its Annex the list of occupations specific for creation of computer programs.

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