The increase in revenues from payroll taxes this year compared to 2025 is more modest. During the same period last year, the budget received 10.9 billion lei, which was 17.6% more than in 2024.
The number of tax visits has increased
Apart from the growth of the taxable base, which experts point out, the State Tax Service explains this increase by the improvement of the agency’s interaction with taxpayers. Fighting against “salaries in envelopes”, the STS continues to constantly 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 3,056 economic agents (2,501 last year) and organized 29 seminars for employees and employers in sectors with a high risk of non-compliance with the law.
As a result of these measures, in the first 3 months of 2026, employers declared 184.1 million lei in tax liabilities related to the payment of salaries. This represents an increase of 26.27% compared to the same period in 2025.
The increase in additional tax assessments remains high
Breaking them down by individual taxes, a total of MDL 32 million in income tax liabilities were reported. This is 31% more than last year’s figure. Social contributions related to wages amounted to 116.6 million lei, 32.89% more than in 2025, while medical, respectively, collected 40.3 million lei, 13.62% more than last year.
In addition, the tax authority issued 16 decisions on cases of legal violations, including incorrect calculation and payment of salaries and taxes. As a consequence, additional liabilities for income tax and social and health insurance contributions, as well as fines and penalties totaling 6.2 million lei were added to the budget. This is almost twice as much as last year, when they amounted to 3.22 million lei.
