The funds were transferred to the treasury accounts as a result of measures of both voluntary and coercive nature, the official information of the STS emphasizes. They were aimed at preventing the practice of paying salaries “in envelopes” in the spheres of economic activity, especially exposed to an increased risk of their use.
During the first half of 2025. The STS continued to inform and advise taxpayers on the correct application of legislation in the field of labor relations. In this context, 4,034 tax visits and 103 seminars were organized for employees and employers from sectors with a high risk of non-compliance.
As a result, the enterprises subject to tax audits declared tax liabilities for wage payments amounting to 851.4 million lei during this period. This represents an increase of 52.32% compared to 2024.The picture broken down by individual taxes is as follows:
– income tax on salaries, amounted to 172,6 million lei, which is by 62,71% more than in 2024;
– social contributions related to salary payments – 491.7 million lei (+49.39%);
– compulsory health insurance contributions – 187 million lei (+51.22%).
Also, violations of the legislation in the field of labor relations were identified and 88 decisions were issued regarding the correctness of calculation and payment of salaries, taxes and related contributions. As a result, additional tax liabilities were charged to the budget, as well as penalties and fines totaling 10.3 million lei. Of this amount, 6.6 million lei were paid.
