GLOBAL EMPLOYER OF RECORD
Employ people in 190+ countries without opening a single entity
Our Global Employer of Record solutions handle contracts, payroll, tax, benefits, and immigration in 190+ countries, so you build compliant teams fast, without incorporating abroad.
GLOBAL EMPLOYER OF RECORD
From major economies to the world’s hardest markets
We operate across 190+ countries and deliver to the same standard everywhere, whether the market is a major economy or one of the world’s most challenging.
190+
Countries
25+
Years of expertise
5000+
In-country experts
01
Major economies
Confident, compliant hiring across the world’s largest and most influential markets.
USA
Germany
UK
Japan
+26
02
Developed countries
Compliant hiring and payroll tailored to local regulations and standards.
Switzerland
Netherlands
Sweden
Australia
+41
03
Emerging markets
Receive expert tax advisory services across jurisdictions to optimise compliance internationally.
India
Brazil
Mexico
Vietnam
+65
04
Risky & remote
Seamless operations even in challenging, sensitive, or remote locations.
Kazakhstan
Angola
Iraq
Papua New Guinea
+41
Employing in Romania through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Romania. Acumen signs the individual employment contract under the Labour Code, registers it in REGES-ONLINE before the first working day, pays salary, contributions and income tax, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves a Romanian hire
- Contractor compliance. Full-time contractors working through their own sole-trader businesses move onto Romanian employment contracts, removing the status and permanent establishment questions a tax inspection would raise.
- One accountable provider. Contracts, payroll, visas and compliance sit with Acumen International instead of being split between several suppliers.
- No entity to set up or maintain. You employ in Romania without registering a company, keeping statutory books or filing as a local employer.
- Market tests and short-term projects. A pilot, a market assessment or a fixed-term assignment is staffed without permanent infrastructure and scaled up or wound down as results come in.
- Bridge to your own entity. While your Romanian company is being registered, the first employees start with Acumen International and transfer once it can employ them.
- Fast team launch. Local hires and specialists moving to Romania are onboarded with their visas, permits and payroll handled together.
- Mergers and restructuring. Romanian staff stay employed without a break while the legal entities around them change.
- NGO staffing. International organisations and development programmes employ project staff anywhere in Romania under the Labour Code.
- Employer liability. Acumen International holds the local employer’s liability, so statutory obligations rest with the party the authorities hold responsible.
- Remote team expansion. Romanian members of a distributed team receive contracts, pay and social insurance that follow Romanian law.
Temporary agency work in Romania: the legal basis and its limits
The Labour Code allows a temporary work agency to employ people and place them with a user business that supervises and directs their work, while the agency remains the employer. These limits apply:
- The agency must be a company authorised by the Ministry of Labour, with a financial guarantee set by law.
- A placement must serve a precise, temporary task.
- A single assignment lasts up to 24 months and can be extended, but never beyond 36 months in total.
- Temporary employees cannot replace the user’s employees who are on strike.
- Pay cannot be lower than that of the user’s employees doing the same or similar work, and working time, overtime, rest, night work, leave and public holidays follow the conditions the user applies to its own staff.
- Temporary employees cannot be charged for being recruited by the user or for signing the temporary employment contract.
The 36-month ceiling shapes long-term roles, so Acumen International agrees with you at the start how each position continues beyond it.
What Acumen International handles in Romania, from search to exit
| Stage | What it involves in Romania |
|---|---|
| Search and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | The work visa and single permit for non-EU nationals through the WorkinRomania.gov.ro platform, EU Blue Card applications and family members who will move too |
| Contract and onboarding | A written employment contract, bilingual for foreign nationals, registered in REGES-ONLINE before the first working day, and the pre-employment medical check |
| Pay | Monthly payroll in lei, with social and health contributions, the work insurance contribution and income tax declared on form D112 |
| Time and absence | Working-time and overtime records, the annual leave schedule and sick leave certificates |
| Changes and renewals | Contract addenda registered in REGES-ONLINE, assignment dates against the 24- and 36-month limits and permit extensions |
| Exit | Statutory notice, final settlement and deregistration in REGES-ONLINE |
In practice, this replaces the separate payroll provider, labour lawyer, immigration adviser and benefits broker a business would otherwise need in Romania.
Minimum wage and pay rules in Romania
Under Government Decision No. 146/2026, the gross national minimum wage rose from RON 4,050 to RON 4,325 a month from 1 July 2026, after the annual revision was moved from January to July. A general rule limits how long an employee can be kept on the minimum wage.
Salaries are agreed as a gross monthly amount in lei and paid into a bank account. Overtime on normal working days is compensated with paid time off within 90 calendar days, and only where that is not possible with a premium of at least 75% of the hourly base salary.
Employment contracts and working time in Romania
| Rule | What it means for you |
|---|---|
| Contracts are open-ended unless the law expressly allows a fixed term | A fixed-term contract needs a legal ground |
| Probation can last up to 90 calendar days, or 120 for management roles, and is not repeated if the same person is rehired for the same role within 12 months | Fit is tested within a set window, once |
| Full-time work is 40 hours a week, and no more than 48 including overtime | Peaks are absorbed within a firm weekly ceiling |
| Employees get 48 consecutive hours of weekly rest | Weekend cover needs rest days planned elsewhere in the week |
| Contracts with foreign nationals must be in Romanian and in a language the employee understands, and each Romanian-only contract carries a RON 6,000 fine | Bilingual contracts are prepared for every non-Romanian hire |
| A non-compete must state the activities, compensation, duration, third parties and territory, or it can be void | Restrictions on key staff are drafted precisely and budgeted |
Ending employment in Romania
An employer can dismiss only on grounds the Labour Code lists and must give at least 20 working days’ notice, or longer if the contract says so. Romanian courts do not allow pay in lieu of notice, so the employee works or is released through the notice period. No notice is needed for disciplinary dismissal.
The law sets no minimum severance; it is due only where a collective agreement, the employment contract or the employer’s own policy provides it. Collective dismissal triggers information and consultation duties and notice to the territorial labour inspectorate and the employment agency when, within 30 calendar days, it reaches for example 10 or more employees at a business of 21 to 99.
Romanian employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A sole trader working full time under your direction can be reclassified as an employee, with contributions and tax due for past periods | Your Romanian team is employed under the Labour Code |
| IP ownership | Rights in work created in the job sit with the Romanian employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | If an agency fails to pay wages and contributions, the user business can be asked to pay them | Acumen International pays salaries and contributions on schedule, whatever the invoicing cycle |
| Equal pay for assigned staff | Temporary employees cannot be paid less than the user’s own staff doing the same or similar work | Pay is set against your comparable roles before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Romania | Signing authority stays with your company and is written into the role |
| Exit cost | No pay in lieu of notice, at least 20 working days’ notice, and severance where a collective agreement provides it | Notice and any contractual severance are set out before the decision |
| Sponsor obligations | Since GEO No. 32/2026, employers of non-EU nationals register on WorkinRomania.gov.ro, issue bilingual contracts, provide Romanian language courses and report long absences or early terminations | Acumen International meets each duty as the registered employer |
| Pay transparency | The EU Pay Transparency Directive was due to be transposed by 7 June 2026, and Romania’s draft law was before Parliament in mid-2026 | Pay structures are documented on objective criteria ahead of the new rules |
Work visas and permits for non-EU employees in Romania
EU, EEA and Swiss nationals can work in Romania without a permit. For non-EU nationals, Emergency Ordinance No. 32/2026, in force since 27 April 2026, replaced work permits with an electronic single application on the WorkinRomania.gov.ro platform, with the full procedure running from 8 August 2026.
- The D/AM1 work visa covers highly skilled workers, teaching, scientific and artistic staff, professional athletes and full-time workers from Moldova, Ukraine and Serbia.
- The D/AM2 work visa covers permanent, seasonal and cross-border workers, but only in occupations on the national shortage list.
- D/AM2 workers are recruited through an authorised placement agency or by an employer authorised to post firm job offers, and an authorised employer cannot employ foreign nationals on behalf of other employers.
- Workers cannot change employer in their first six months, or their first two years when recruited through an agency.
- The government set a quota of 90,000 newly admitted non-EU workers for 2026.
What Acumen International contributes
- A highly skilled specialist from outside the EU can join your Romanian team before your business is registered in Romania.
- The visa route is chosen before the offer, so a hire is not planned around a D/AM2 route that the role or the employment model does not allow.
Family members
Since GEO No. 32/2026, a holder of a family reunification residence permit can work in Romania on that permit, without a separate work visa or single permit. The job must be on the shortage occupation list, and the employer must send the contract and permit to the General Inspectorate for Immigration within 10 days of the start.
Employer cost and income tax in Romania
Most of the Romanian payroll burden is withheld from the employee’s gross salary, which keeps the employer’s direct cost just above the gross salary.
| Charge | Rate | Paid by |
|---|---|---|
| Social insurance (CAS) | 25% | Withheld from the employee |
| Health insurance (CASS) | 10% | Withheld from the employee |
| Personal income tax | 10% | Withheld from the employee |
| Work insurance contribution (CAM) | 2.25% | Employer |
The employer pays an additional 4% social contribution for staff in particular working conditions and 8% for special working conditions. Salary-based contributions have no ceiling.
Income tax is charged after contributions are deducted, so roughly 41.5% of a Romanian gross salary is withheld before personal deductions. The Global Payroll Calculator converts between gross, net and total cost so an offer can be framed in the figure the candidate is negotiating.
Sectors employing through an Employer of Record in Romania
- Software and IT services companies employ developers, testers and product teams in the main university cities.
- Shared service and business process centres hire finance, HR and customer support staff with French, German, Italian and other languages.
- Automotive manufacturers and their suppliers employ engineers, quality and plant management roles.
- Energy companies developing wind, solar and Black Sea gas projects need engineers and project managers.
- Life sciences and medical device companies employ regulatory, clinical and commercial specialists.
Romanian hiring cases and how they are handled
| Case | What Romanian rules add | How it is handled |
|---|---|---|
| A developer has invoiced you through a sole-trader business for years | Full-time work under your direction points to employment | The developer moves onto a Romanian employment contract with Acumen International |
| A specialist from Moldova joins full time | Moldovan nationals fall under the D/AM1 work visa, outside the shortage list | The single application is filed on WorkinRomania.gov.ro before the start |
| A senior hire wants a guaranteed exit package | The law sets no severance and does not allow pay in lieu of notice | Any severance is written into the contract, and notice is planned as working or garden leave |
| A project role runs past three years | A temporary assignment cannot exceed 36 months including extensions | The move to your own Romanian company or direct employment is scheduled before the limit |
Benefits, payroll and leave in Romania
Romanian packages for skilled roles commonly include meal vouchers and private medical subscriptions, and many add gift vouchers, holiday vouchers or a pension pillar III contribution.
Payroll obligations
| When | What happens |
|---|---|
| No later than the day before the start | The employment contract is registered in REGES-ONLINE |
| Every month | Salary is paid into the employee’s bank account |
| By the 25th of the following month | Form D112 is filed, and contributions and income tax are paid |
| On every change | Contract addenda and terminations are recorded in REGES-ONLINE |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 20 working days | Employer |
| Public holidays | 17 days a year, excluded from annual leave | Employer |
| Sick leave | Up to 183 days a year with a medical certificate | Employer for the first 5 days, then the health insurance fund |
| Maternity leave | 126 days, at least 42 of them after the birth | Health insurance fund |
| Paternity leave | 10 working days within 8 weeks of the birth, or 15 after a childcare course | Employer |
| Child-raising leave | Until the child turns 2, with at least 2 months reserved for the other parent | State allowance |
Sources
- Working through a temporary work agency, Labour Inspectorate
- Changes to foreign access to the Romanian labour market: GEO No. 32/2026, PwC Romania
- Reset of the legislative framework governing the employment of foreigners
- Government approves a 2026 quota of 90,000 newly admitted foreign workers, Radio Free Europe Romania
- Romania: new minimum wage of RON 4,325 from July 2026, L&E Global
- Employment law in Romania, DLA Piper
- Temporary work agencies in Romania, Gruia Dufaut
- Romania: draft law implementing the Pay Transparency Directive, DLA Piper
- Romania: other taxes, PwC tax summaries
- Romania: taxes on personal income, PwC tax summaries
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can Acumen design statutory and supplementary benefits for employees in Romania?
Yes. The package must first meet the statutory requirements that apply in Romania. Acumen can then help add supplementary benefits around role seniority, talent-market expectations and the client’s wider reward strategy, subject to local availability and tax treatment.
How does Acumen help manage permanent establishment risk when we hire in Romania?
Acumen keeps the employment arrangement separate from the client’s corporate tax analysis. We can identify role features in Romania that may need PE review, such as senior commercial authority or a fixed local presence, but the EOR model itself does not eliminate PE risk.
How are employee exits handled under an Employer of Record in Romania?
Employee exits in Romania are handled through Acumen as legal employer. The process depends on the reason for exit and the local employment requirements, so Acumen assesses the facts before confirming notice, documentation, timing and any employee entitlements.