Dificultăți privind aplicarea regulilor de impozitare pentru anumite avantaje de natură salarială dublu impozitate
Difficulties regarding the application of the taxation rules for certain double-taxed wage benefits

Summary/Abstract: Over the last years, in Romania it has been unanimously recognised that wages are the most taxed type of income (especially in terms of social contributions). On the contrary, other categories of income (such as self-employment income, gains from the transfer of goods or investments) benefit from significantly lower tax rates. This disproportionate high taxation of earned income motivated individuals to push for alternative, more lenient forms of taxation. On the other hand, the public policy discourse was to motivate, and then force, employers to increase the minimum wages that most wage earners offer, with the intention of increasing the share of middle-income earners in total wage earners. Despite this discourse, from 2023 onwards, taxes and wage contributions have increased, affecting not so much minimum wage earners, but average wage earners, who in addition to a cash component, also receive various benefits in kind from the employer.

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