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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Romania /1. Payroll basics / 1.2 How are filings done?

1.2 How are filings done?

Romania

Typically, a company's accounts can be kept in two ways:

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(1)�� Internal accounting – the company hires an accountant, an internal person to keep the accounts of the company and who will also handle the filing of tax returns. This employee does not necessarily have to be employed on a full-time contract.
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(2)�� External accounting – this method

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5.3.4 SIPSI declaration

5.2 Employee registration

3.7.3 Maternity pay

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

3.5 Stock options

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

4.12 Beneficial loans

5.3.1 Short term business visitors

1.2 How are filings done?

2.3.1 Labour market contributions (am-bidrag)

3.4 Special payments and one-sixth rule

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

8.1 Penalties for late tax filing and late payment

1.1 Introduction: overview of the domestic payroll system

9.6.2 Holiday pay

2.3.5 Wage garnishment

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