The State Tax Service explains such a serious increase in revenues by the improved interaction of the agency with taxpayers. The State Tax Service continues to inform and advise them on the application of legislation in the field of labor relations.
Tax visits have the greatest effect in this sense. During the analyzed period, specialists visited the offices of 2,501 companies. As a result, for the first quarter of 2025, the obligations to pay salaries amounting to 182 million lei were declared. This is by 27.05% more than for three months in 2024. 32.7 million lei were recorded for income tax on salaries, which is 32% more than last year. Social insurance contributions additionally amounted to 109 million lei (+26.43%). Health insurance contributions amounted to 40.6 million lei, which is 24.95% more than last year.
Besides, in 26 cases, violations of the legislation on the correctness of accrual and payment of salaries, as well as of taxes and related contributions to the social fund and health insurance were detected. As a result, additional tax liabilities were charged to the budget, as well as penalties and fines totaling 3.22 million lei, of which 2.18 million lei were paid.
At the same time, the share of additional tax payments is decreasing, which indicates a decrease in the severity of tax violations. In the first 3 months of 2025, payroll taxes (excluding accrued penalties and fines) were additionally charged by 79.3% less compared to the same period of 2024. However, this decrease is also due to the fact that in 2024 a larger number of audits was planned compared to 2025.
At the same time, the number of tax audits in the course of which violations of the labor relations legislation were detected (reduction of the payroll and the corresponding tax liabilities) decreased and amounted to 26 cases compared to 33 cases in the same period of the previous year. And the amount of additional liabilities calculated per case of the final control amounted to 124 thousand lei compared to 523 thousand lei for the same period of the previous year.
