In the Official Gazette of Romania, Part I, no. 993/1.XI.2023, it was published the Government Emergency Ordinance no. 93/2023 for establishing the gross minimum basic salary per country guaranteed in payment for the construction, agricultural and food industry sectors.
According to this ordinance, starting with November 2023 related income:
(Increased from 4.000 lei per month)
(Increased from 3.000 lei per month)
These new salary levels apply exclusively to the areas of activity for which the tax incentives apply.
Non-compliance with these salary levels by companies constitutes a contravention and is sanctioned according to the provisions of art. 260 para. (1) lit. a) from Law no. 53/2003 and attracts the cancellation of the granting of tax incentives.
Thus, non-compliance with the provisions regarding the guarantee of payment of the minimum gross salary per country, constitutes a contravention, if it was not committed under such conditions as to be considered, according to the law, a crime, and is sanctioned with a fine from 300 lei to 2.000 lei.