The phenomenon of “under-the-table” wages continues to pose a serious problem for the national economy, affecting budget revenue collection, fair competition, and social protection for workers.
Promoting a Tax Culture
To combat this, the State Tax Service (STS) prioritizes educating and advising taxpayers. The STS is implementing the “Declare and Pay Wages Legally” (DALS) Action Plan, which includes support measures for compliant taxpayers as well as targeted monitoring, oversight, and enforcement activities.
The plan makes it possible to determine in real time the actual number of employees, the size of the payroll, and the associated tax obligations.
During the first six months of 2026, the State Tax Service conducted 5,203 tax visits to businesses in sectors with a high risk of tax noncompliance for informational and educational purposes, and also held 62 training seminars for employees and employers.
Thanks to efforts to promote a culture of tax compliance, businesses subject to audits reported payroll taxes totaling 524.5 million lei. This represents a 29.48% increase compared to the same period in 2025.
In particular, income tax liabilities totaling 95.3 million lei were reported, which is 38.52% more than last year. Social insurance contributions totaled 313.6 million lei, a 28.71% increase. Health insurance contributions amounted to 115.5 million lei, a 24.71% increase compared to the previous year.
Enforcement Measures
When voluntary compliance measures do not yield the expected results, the agency applies enforcement measures, including during tax audits. During the period under review, 88 decisions were issued as a result of such measures, including those concerning violations related to the correct calculation and payment of wages and taxes, as well as their adjustment.
As a result, additional payroll taxes, including fines and penalties, totaling 16.2 million lei were collected, of which 8.4 million lei were paid.
Thus, in the first six months of 2026, additional taxes related to salary payments (excluding fines and penalties) were 60.66% higher compared to the same period in 2025.
At the same time, the number of tax audits in which violations were identified totaled 88 cases, remaining at last year’s level.
