
As a result, additional liabilities relating to the payment of wages were recorded in the budget: income tax, social security contributions, compulsory health insurance contributions, fines and penalties totalling 27.6 million lei, of which 14.9 million lei has been paid.
This was reported by the State Tax Service, which added that when voluntary compliance measures fail to produce the expected results, the agency applies enforcement measures, including through tax audits. As a result, over the first nine months of 2026, additional tax liabilities relating to the payment of wages (excluding fines and interest) were included in the budget, representing a 50.4 per cent increase compared with the same period in 2025.
Furthermore, over the first nine months of 2026, the number of tax audits during which breaches of labour legislation (reduction of the wage bill and associated tax liabilities) were identified totalled 157 cases, remaining at the same level as in the corresponding period of the previous year.
This story was translated with the assistance of artificial intelligence.
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