Hiring in Romania
Hiring in Romania in 2026 is cheaper than Western Europe on the employer side, but the employee-side wedge and a recent tax-rule reset make headline numbers misleading.
Hiring in Romania in 2026 is cheaper than Western Europe on the employer side, but the employee-side wedge and a recent tax-rule reset make headline numbers misleading.
The biggest surprise for foreign Finance teams is that Romania's IT-sector tax exemption no longer exists. Law 296/2023 capped impozit pe venit at RON 10,000 of gross monthly salary from 1 November 2023, and OUG 156/2024 abolished the exemption entirely from 1 January 2025. Once you add the employee-side wedge of CAS 25%, CASS 10%, and impozit 10% on the post-contribution base, roughly 45% comes out of gross before the employee sees a single net leu. The employer side itself is genuinely low at CAM 2.25%. That repricing is one reason many international companies keep their Romanian hires on an Employer of Record (EOR) for longer than they would in France or Germany. ANAF's posture on PFA reclassification has tightened in parallel, and Inspecția Muncii has doubled the fine for unregistered workers from January 2026. This guide explains what hiring in Romania actually costs in 2026, how Romanian payroll and employment rules work, and when it makes sense to use an EOR, run payroll through your own SRL, or hire PFA contractors instead.Romania at a glance
Hiring an employee on a RON 18,000 monthly gross salary adds about RON 432 to RON 459 a month in mandatory employer costs, mainly through CAM and the occupational-risk surcharge. That is among the lowest employer-side burdens in the EU. Our Romania payroll and employment facts set out the CAM rate, the minimum wage and the collective-agreement basis for bonuses and severance, each with its official source and date.
The employee-side burden is the part that catches buyers out. CAS at 25%, CASS at 10%, and impozit pe venit at 10% on the post-contribution base together take roughly 45% out of gross before net pay lands.
For small teams an EOR is normally cheaper than setting up a Romanian SRL. Local entity setup tends to make financial sense at around 15 to 25 hires, earlier if your roles span more than one sectoral collective bargaining agreement.
From 1 January 2026 the Inspecția Muncii fine for an unregistered worker doubles from RON 20,000 to RON 40,000, and REGES-Online replaces the old REVISAL register. Pre-day-one registration is now load-bearing.
The 2026 Budget Law also cut the micro-enterprise revenue threshold from EUR 250,000 to EUR 100,000, which pulls more SRLs into the standard 16% corporate tax regime.
Romanian-registered EOR providers worth shortlisting
Deel
Operates via a directly-owned Romanian SRL with ONRC registration. Full CAS, CASS, and CAM handling with REGES-Online automation.
Remote
Flat monthly fee on a Romanian SRL. Strong on Codul muncii compliance and cercetare disciplinară documentation.
Multiplier
Competitive flat fee with EU-wide depth. Useful when Romania sits alongside Poland or Bulgaria on one console.
Why do international companies hire in Romania?
Romania is no longer a tax shelter wrapped around a talent pool. It now reads as a normal EU labour market with low employer-side contributions, high employee-side deductions, and four distinct city talent clusters.- Talent depth at a euro discount. Equivalent senior roles in backend, embedded, and product engineering price 35 to 50% below Berlin or Amsterdam. A London fintech hiring a Cluj senior engineer saves roughly 40% versus a Frankfurt equivalent on fully loaded cost.
- Four commercial city clusters. Bucharest leads financial services, banking technology, and large-enterprise back-office work. Cluj-Napoca anchors product engineering and SaaS. Iași concentrates outsourced engineering for Western European banks. Timișoara mixes automotive software with Continental-anchored embedded systems work.
- EU single-market access. Romanian employees can be deployed across the EU without work-permit friction. A Bucharest hire can spend two months a year in the Paris office without immigration paperwork.
- English fluency in tech. Most Bucharest, Cluj, and Iași engineers run technical interviews, documentation, and code review in English without accent-coaching support.
- A genuinely low employer-side cost wedge. CAM at 2.25% is among the lowest employer rates in Europe, against France at 42 to 47%, Germany around 21%, and Poland at 19 to 22%.
What are the employer costs of hiring in Romania?
The main employer costs in Romania are CAM at 2.25% on the employer side, plus the employee-side wedge of CAS 25%, CASS 10%, and impozit pe venit 10% withheld from salary. On a RON 18,000 monthly gross salary, core employer costs add roughly RON 432 to RON 459 a month before any optional benefits or EOR fee. Once the net-to-gross uplift is factored in (because employees feel the 45% wedge and recruiters price against net pay), the true cost of attracting senior tech talent runs higher than the headline employer rate suggests. PFA contractor reclassification under the ANAF four-factor test is the other line that quietly inflates the budget after the fact. The table below shows the typical cost structure for a RON 18,000 monthly gross hire in Romania.| Cost line | Rate | Side | Monthly on RON 18,000 gross |
|---|---|---|---|
| CAM (labour insurance) | 2.25% | Employer | RON 405 |
| Occupational-risk surcharge | 0.15-0.85% | Employer | RON 27-54 (IT or finance band) |
| CAS (pension) | 25% | Employee | RON 4,500 |
| CASS (health) | 10% | Employee | RON 1,800 |
| Impozit pe venit | 10% flat | Employee | RON 1,170 |
| PFA contractor | 10% impozit + CAS/CASS | Contractor | Invoiced separately |
| Combined on RON 18,000 gross | ~2.4-3.1% employer + ~45% employee | Both sides | Employer RON 432-459; net to employee around RON 10,530 |
What changed in Romania for 2026?
Six changes that affect any 2026 hiring plan for Romania, in order of how much they shift the budget or the compliance picture.| Change | Effective date | What it does | Action for HR/Finance |
|---|---|---|---|
| IT-sector impozit exemption abolished (OUG 156/2024) | 1 Jan 2025, fully active in 2026 models | Full 10% impozit applies to all IT-sector salary income | Rebuild Romanian cost models from a clean post-Jan-2025 base; legacy templates under-quote senior hires by RON 4,000 to 8,000 a year |
| REGES-Online transition and fine doubling | 1 Jan 2026 | Per-worker non-registration fine rises from RON 20,000 to RON 40,000 | Lock in a 24-hour pre-filing workflow with a backup approver before the first hire |
| Micro-enterprise threshold cut to EUR 100,000 | 1 Jan 2026 | SRLs above EUR 100,000 revenue roll into the standard 16% CIT | Recheck the entity-versus-EOR break-even if revenue routes through the SRL |
| CASS multi-income threshold lift (Law 239/2025) | 1 Jan 2026 | Computation base rises from 60 to 72 gross minimum salaries | High earners with secondary income reprice; brief the Comp team for affected hires |
| Minimum-wage tax relief (phased) | 1 Jan 2026 | RON 300 (H1) and RON 200 (H2) of impozit waived at the wage floor | Update offer-letter calculators for any role priced at the national minimum |
| National minimum-wage uplift | 1 Jul 2026 | RON 4,050 lifts to RON 4,325 a month gross | Reprice entry-level roles and any CBA-floor positions; construction stays at RON 4,582 |
What employment laws should you know before hiring in Romania?
Codul muncii (Law 53/2003 republished) is the first thing to learn, with amendments running through 2024 and 2025. It sets the rules on contracts, dismissal, working time, and the procedural chain that turns a routine performance issue into a reinstatement order if you skip a step. A provider quoting "the Romanian standard" without naming sectoral collective bargaining agreement (CBA) coverage is hiding 5 to 12% of the real cost. IT, banking, construction, automotive, and the public sector all carry sectoral wage floors above the national minimum.| Standard | Statutory minimum | Common CBA or practice uplift | Practical note |
|---|---|---|---|
| Working week | 40 hours | Some sectors 36 to 39 hours via CBA | CBA ceilings supersede statute when shorter |
| Annual leave | 20 working days plus around 15 public holidays | 21 to 25 days typical in IT and finance | Includes National Day (1 Dec), Orthodox Easter, Christmas 25 to 26 Dec |
| Probation cap | 90 days non-management, 120 days management | Often shorter by role grade | Must be in the contract at signature; cannot be added by addendum |
| Notice period (employer) | 20 working days | 45 working days for management in restructuring | The floor is statutory; longer notice is allowed, shorter is void |
| Notice period (employee) | 20 working days (Article 81) | Contract may extend | Same floor in both directions for non-management |
| Maternity leave | 126 days at 85% of average gross income | CBA top-ups to 100% in some sectors | 63 days before plus 63 after; medically flexible split |
| Paternity leave | 10 working days, extendable to 15 | Mostly statutory | Within the first 8 weeks of birth |
| Parental leave | Up to 2 years per parent (3 for a disabled child) | 85% of average net income, capped | Either parent may take; non-transferable months apply |
| Sick pay (split) | Employer days 1 to 5; CNAS thereafter | CBA top-ups to 100% in some sectors | 75 to 100% of base depending on condition class |
| Overtime cap | 48 hours a week averaged over 4 months | CBA may set lower | Minimum 75% wage uplift or compensatory time off |
| Fixed-term contracts | Maximum 36 months, maximum 3 successive contracts | Specific causal grounds required | Misuse triggers retroactive conversion to indefinite |
| Telework (Law 81/2018 amended) | Contractual designation only | No per-instance health and safety inspection | The RON 400 a month allowance is fully taxable from January 2024 |
Should you use an EOR or set up an entity in Romania?
The numbers are more specific than the generic "10 to 15 employees" rule of thumb. The right answer depends on whether your hires sit in a single sector and how much CBA coverage applies. Entity overhead in Romania is low, which pulls the break-even earlier than in France or Italy.| Factor | EOR | Own Romanian SRL |
|---|---|---|
| Minimum capital | None (provider's entity) | RON 200 under Law 31/1990 |
| Setup time | 5 to 10 business days | 4 to 6 weeks from ONRC to operational |
| First-year all-in cost | USD 449 to 650 a month per hire | EUR 8,000 to 12,000 (notary, ONRC, accountant, first audit) |
| Annual run-rate from year 2 | USD 449 to 650 a month per hire (flat) | EUR 10,000 to 15,000 (accountant, audit, ITM, e-Factura) |
| Break-even headcount | Cheaper at 1 to 15 single-sector hires | Cheaper from 15 to 25 upward, or multi-CBA |
| Wind-down | Contract notice plus any separation pay due | 6 to 9 month liquidation, EUR 4,000 to 8,000 legal and notary |
| CBA control | Provider sets default; limited override | Full control of CBA election and benefit structure |
| Local payroll competence required | Low (provider-side) | High (Romanian corporate accountant or in-house specialist) |
| Micro-enterprise eligibility | Not applicable (provider's CIT regime) | Below EUR 100,000 revenue from 1 Jan 2026 (OUG 156/2024) |
| Hiring-decision flexibility | Constrained by provider templates | Full control of offer, benefits, and CBA choice |
Decision rule
Choose an EOR if:
- Your Romanian headcount is 1 to 15 hires on a single sector or CBA
- You do not yet have a Romanian corporate accountant or HR partner
- The roles are short-term, pilot-phase, or split across multiple EU jurisdictions
- You need to run payroll within two weeks
Set up your own Romanian SRL if:
- Headcount is 15 to 25 or above, or spans two or more CBA-covered sectors
- You want direct control of CBA choice, benefits, and the termination process
- The Romanian operation includes client-facing, VAT-registered work
- Your legal team has flagged the risk of a partner-network arrangement
What are the biggest compliance risks when hiring in Romania?
Three risks, in order of how often they catch our readers out: REVISAL and REGES-Online day-before filing failures, PFA contractor reclassification under the ANAF four-factor dependent-activity test, and dismissal-procedure errors that hand a labour court the reinstatement remedy. The REGES-Online transition on 1 January 2026 doubles the fine schedule. Employment contracts must be registered before the day work begins, so a worker starting on Monday requires Sunday-end-of-day registration. Inspecția Muncii fines for non-registration sat at RON 20,000 per worker through December 2025 and rise to RON 40,000 from January 2026, with a 48-hour early-payment discount that halves the imposed amount. The fine is per worker, not per company. An audit that identifies five unregistered employees triggers RON 200,000 in penalties under the post-January-2026 schedule, before the early-payment discount and before any aggregate ceiling. ITM inspections concentrate on IT, BPO, and shared-services sectors with foreign parent entities. PFA reclassification is the second risk line. ANAF applies a four-factor dependent-activity test: subordination, integration into the client organisation, fixed working hours, and exclusivity of the relationship. Any combination of factors that resembles employment can be requalified as dependent activity, with retroactive employer contributions, late-payment penalties, and impozit re-assessment over the standard 5-year fiscal limitation period. The misclassification penalty stack, if it lands, runs as follows:- Retroactive employer CAM plus the equivalent of the CAS and CASS the PFA paid as a sole trader, reclaimed and replaced.
- Late-payment penalties on the underlying contributions over the 5-year reach-back.
- Impozit re-assessment for the reclassified period.
- e-Factura non-compliance fines layered on top where invoice flow failed the OUG 131/2023 mandate (RON 5,000 to 10,000 for large taxpayers).
- Reinstatement plus full back-wages if the relationship is treated as an unlawful sham employment.
Whichapp editorial view
If a vendor says they cover Romania "via a partner network", treat that as a warning sign during procurement, not a feature. A partner-network arrangement keeps the actual employment liability with a counterparty you have not contracted directly with. That is the exact structure ANAF and ITM tighten against on cross-border IT engagements.
Ask for the ONRC registration of the entity that will actually employ your hire. If it is anything other than a directly owned Romanian SRL you can verify on the ONRC register, spend the money with someone else.
In our view, that one question clears every legal review on this market and is the single most useful filter you can use when shortlisting providers for Romania.
Which hiring model fits your Romania plans?
Here is how we think about the choice, matched to the questions People Ops leads bring to us.| If you... | Best model | Why | See also |
|---|---|---|---|
| Are hiring 1 to 3 hires to test the Romanian market | EOR | No wind-down liability; payroll live in days; no CBA learning curve | Romania EOR providers and pricing |
| Have 4 to 15 hires on a single sector (e.g. all IT) | EOR still cheaper, but model the SRL break-even | Break-even sits at 15 to 25; run the named-CBA cost stack before locking | Romania EOR providers and pricing |
| Have 15 or more hires, or roles across 2 or more CBA sectors | Own SRL plus global payroll | Year-2 run-rate is lower; direct CBA choice; no provider template friction | Romania global payroll providers |
| Engage a genuinely independent PFA with multiple clients | Contractor (PFA) | Four-factor test passes if there is no exclusivity, scheduling, or tooling-mediated control | Romania contractor management guide |
| Run short-tenure regional sales or seasonal roles | EOR (even alongside an SRL) | Avoids the cost of cercetare disciplinară and ONRC overhead on short engagements | Romania EOR providers and pricing |
| Are running a role-based PFA workforce on client tools | Convert to employment now | The four-factor test will reclassify; the 5-year reach-back compounds the cost | Romania EOR providers and pricing |
| Have crossed 15 heads and want Romanian-language client operations | SRL plus local labour-law counsel | VAT registration, e-Factura, and CBA scaffolding all land cleaner inside an SRL | Romania global payroll providers |
Recommended Romanian EOR providers
These five providers operate directly owned Romanian SRL entities with verifiable ONRC registration. Anything described as "Romanian coverage via a partner network" should be treated as an extra layer of counterparty risk, not as the same thing as the five below.| Provider | Romanian entity | Hub | Pricing band | Best for | View provider |
|---|---|---|---|---|---|
| Deel | Directly owned Romanian SRL (ONRC registered) | Bucharest | ~USD 599/mo | Broadest 150+ country coverage with a full Romanian entity | View Deel → |
| Remote | Directly owned Romanian SRL (ONRC registered) | Bucharest | ~USD 599/mo (flat) | Direct compliance chain; owned entity, not a partner network | View Remote → |
| Multiplier | Directly owned Romanian SRL (ONRC registered) | Bucharest | ~USD 400 to 499/mo | Best value; useful when Romania sits alongside Poland or Hungary | View Multiplier → |
| Papaya Global | Directly owned Romanian SRL (ONRC registered) | Bucharest | ~USD 599 to 799/mo | Sectoral CBA handling and enterprise reporting | View Papaya → |
| Velocity Global | Directly owned Romanian SRL (ONRC registered) | Bucharest | ~USD 650 to 799/mo | Enterprise-grade compliance documentation and audit trail | View Velocity → |
Before you send the Romanian offer letter
- Confirm sectoral CBA coverage (IT, banking, construction, automotive, or public-sector floors).
- Verify the all-in cost model is post-January-2025, with the IT impozit exemption stripped out.
- Confirm the EOR runs REGES-Online registration the day before start, not on or after day one.
- Get the ONRC registration of the actual employing SRL, not just the master services agreement counterparty.
- Cross-check that registration on the ONRC public register.
- Confirm the probation period (90 days non-management, 120 days management) and the 20 business-day notice ladder.
First 90 days after the Romanian hire starts
- Confirm REGES-Online registration completed before day one (Sunday for a Monday start).
- File the first Declaration 112 by the 25th of the month following the first payroll run.
- Brief the hire on the net-pay arithmetic (CAS 25% plus CASS 10% plus impozit 10% on the post-contribution base).
- Confirm the e-Factura workflow if any PFA contractors sit alongside the employment relationship.
- Audit any contractor-style tooling against the four-factor dependent-activity test indicators.
- Set up the cercetare disciplinară template with local labour counsel before any performance issue arises.
Frequently asked questions about hiring in Romania
What is the total employer cost in Romania on a typical hire?
The employer-side statutory cost is CAM at 2.25% of gross plus an occupational-risk surcharge of 0.15 to 0.85% depending on the NACE risk class. Total employer-side burden lands at roughly 2.4 to 3.1% of gross, among the lowest in the EU. The employee-side burden is high: CAS at 25%, CASS at 10%, and impozit pe venit at 10% on the post-contribution base, for a combined deduction of around 41.5 to 45%. For a Bucharest mid-senior engineer at RON 18,000 a month gross, the all-in annual employer cost lands around EUR 44,000 to 44,800 before EOR fees or sectoral bonuses.
What happened to the Romanian IT-sector tax exemption?
From the early 2000s until 31 October 2023, qualifying IT employees paid zero impozit pe venit on salary income earned at qualifying employers. Law 296/2023, published in the Official Gazette on 27 October 2023, capped the exemption at RON 10,000 of gross monthly salary from 1 November 2023, with income above the cap taxed at the standard 10%. OUG 156/2024 went further and abolished the exemption entirely from 1 January 2025, alongside parallel exemptions for construction and agri-food workers. Cost models built before October 2023 that still assume the impozit holiday materially understate the all-in cost of senior Romanian tech hires by RON 4,000 to 8,000 a year.
What changed in Romania for 2026 that affects employment costs?
Five items move the budget or the compliance perimeter. REGES-Online took over from REVISAL on 1 January 2026, doubling the per-worker non-registration fine from RON 20,000 to RON 40,000. The micro-enterprise threshold dropped from EUR 250,000 to EUR 100,000 from 1 January 2026 under OUG 156/2024, pulling more SRLs into the standard 16% CIT regime.
Law 239/2025 raised the CASS multi-income computation threshold from 60 to 72 gross minimum salaries. A phased minimum-wage tax relief waives RON 300 (H1) and RON 200 (H2) of impozit for minimum-wage employees only. The national minimum gross lifts to RON 4,325 a month from 1 July 2026.
What is REVISAL or REGES-Online and when is the registration deadline?
REVISAL (Registrul General de Evidență a Salariaților) was the central employee register operated by Inspecția Muncii under Decision 905/2017. From 1 January 2026 it transitions to REGES-Online with the same operating logic and a doubled fine schedule. Employment contracts must be registered in the system before the day work begins, so a Monday start requires Sunday-end-of-day registration.
ITM fines for non-registration sat at RON 20,000 per unregistered worker through December 2025 and rise to RON 40,000 from January 2026. A 48-hour early-payment discount halves the imposed amount. The fine is per worker, not per company.
Are PFA contractors safe in Romania, and what is the four-factor test?
The PFA (Persoană Fizică Autorizată) regime is Romania's authorised sole-trader contractor structure. PFAs invoice for services, pay their own 10% impozit, CAS, and CASS contributions, and operate under their own ANAF registration. ANAF applies a four-factor dependent-activity test: subordination, integration into the client organisation, fixed working hours, and exclusivity of relationship. Any combination of factors that resembles employment can be requalified as dependent activity, with retroactive employer CAM, late-payment penalties, and impozit re-assessment over the standard 5-year fiscal limitation period. For ongoing, full-time, role-based work supervised by client managers and using client tools, the PFA route is high-risk and an EOR is the safer default.
How does the e-Factura mandate affect Romanian employers?
From 1 January 2024, all B2B invoicing between Romanian-established businesses must flow through the ANAF e-Factura platform under OUG 131/2023. A grace period through 31 May 2024 allowed bedding-in. The mandate affects employer entities on the procurement side (supplier invoices, expense reimbursements via vendor invoices) and on any PFA contractor payment workflow. Non-compliance fines run RON 5,000 to 10,000 for large taxpayers, RON 2,500 to 5,000 for medium, and RON 1,000 to 2,500 for small. Any EOR or SRL operating in Romania needs an e-Factura-compatible invoice ingestion workflow on the procurement side, not just the sales side.
Which EOR providers operate a directly owned Romanian SRL?
Five major providers operate through verifiable Romanian SRL entities with ONRC registration: Deel, Remote, Multiplier, Papaya Global, and Velocity Global. Each hub is in Bucharest, with active ONRC entries and direct CAM, CAS, CASS, and impozit remittance to ANAF and the relevant agencies. Anything described as "Romanian coverage via partner network" should be treated as a counterparty-risk position, not the same thing as these five. Ask for the ONRC registration of the entity that will employ your hire, not just the group parent name on the master services agreement.
How do I verify an EOR's Romanian entity at ONRC?
Ask the EOR for the legal name of the employing SRL (not the group parent) and its CUI or fiscal identification code. Search the ONRC (Oficiul Național al Registrului Comerțului) public register at portal.onrc.ro for the SRL by name or CUI. The basic listing confirms the entity is active, identifies the legal representative, and lists registered NACE activity codes. Do this before signing the employment contract, not after, because the entity name on the contract is the counterparty Romanian courts will look at if the relationship is disputed. A provider routing your hire through a sister entity that holds a different CUI from the master services agreement counterparty is a procurement red flag.
Can I dismiss a Romanian employee for poor performance, and at what cost?
Dismissal under Codul muncii is only lawful for specified grounds: disciplinary (for-cause), unsuitability or performance, medical incapacity, or authorised business cause (collective redundancy or individual position elimination). At-will termination does not exist. Disciplinary dismissal requires a formal cercetare disciplinară: written notification of allegations, an employee hearing with optional union representation, and a written termination decision that cites the specific Codul muncii article.
Authorised-cause dismissal requires 20 business days' written notice. Procedural error voids the dismissal and exposes the employer to reinstatement plus full back-wages from dismissal to reinstatement. Budget at least 6 to 12 months of total compensation plus legal costs for a contested case, and run the process with Romanian labour-law counsel from week one.
When does my Romanian headcount trigger collective consultation obligations?
Collective consultation under Codul muncii triggers in collective redundancies of 10 or more employees within a 30-day window. It carries formal consultation rights for employee representatives or the union, notification to ITM, notification to the local AJOFM employment agency, and a 30-day pre-notice consultation period. Below the 10-employee threshold, individual termination under authorised-cause grounds follows the 20 business-day notice rule without the consultation overlay. Sectoral CBAs in IT, banking, construction, and automotive can lower the consultation threshold or extend the notice period; check the applicable CBA before any restructuring plan. Trying to retrofit consultation after a complaint is the expensive route.
Shortlist these Romanian-registered EOR providers
Deel
Operates via a directly-owned Romanian SRL with ONRC registration. Broadest 150+ country coverage with full Romanian entity.
Remote
Directly-owned Romanian SRL, flat monthly fee. Strong on Codul muncii compliance and cercetare disciplinară documentation.
Papaya Global
Directly-owned Romanian SRL with ONRC registration. Sectoral CBA handling and enterprise reporting.
Our verdict for People Ops leads
If your Romanian headcount is 1 to 15 and sits in a single sector, use an EOR and pick one of the five providers above with a verified Romanian SRL. If you have 15 or more hires, or roles spread across more than one CBA, setting up your own SRL usually pays back within 18 months on direct cost alone given the low Romanian entity overhead. If you are leaning on PFA contractors, run the four-factor dependent-activity test against the post-2024 ANAF posture before signing anything. The 5-year fiscal reach-back compounds the cost every quarter you let the relationship drift. The first practical step is to rebuild the role-specific cost stack from a clean post-January-2025 base, with the IT impozit holiday fully stripped out. That single piece of work clears every Treasury and Legal review on the way to the offer letter, and it removes roughly four-fifths of the late-stage budget surprises that show up at quarter-end.Running payroll for Romanian employees? See our guide to payroll in Romania.
Running payroll for Romania employees? See our guide to payroll in Romania.