Government Emergency Ordinance no. 93/2023 with respect to the national minimum gross base salary for construction, agricultural and food industry sectors

Emergency Ordinance no. 93/2023, published in the Official Gazette no. 993 on the 1st of November 2023, provides for changes as regards the level of the national minimum gross base salary for construction, agricultural and food industry sectors.

For the construction sector, the level of the national minimum gross base salary, excluding allowances, bonuses and other amounts, is set at RON 4,582 per month, for an average normal working schedule of 165.333 hours per month (an average of RON 27.714 per hour); the provisions regarding this minimum salary apply exclusively to the fields of activity provided by art. 60, point 5 of Law no. 227/2015 regarding the Fiscal Code.

For the agricultural and food industry sectors, the national minimum gross base salary, excluding allowances, bonuses and other amounts, is set at RON 3,436 per month, for an average normal working schedule of 165.333 hours per month (an average of RON 20.782 per hour); the provisions regarding this minimum salary apply exclusively to the fields of activity provided by art. 60, point 7 of Law no. 227/2015 regarding the Fiscal code.

Provided the employers fail to comply with the levels of minimum salary mentioned above, as provided by the legislation, besides being regarded as contravention (with the corresponding fine provided by Law no. 53/2003 regarding the Labour code), this will trigger also the annullment of the fiscal incentives’ applicability.

The provisions of this normative act apply starting with the income related to the month of November 2023.

Prepared by:

  • Andra Ciotic – Senior Manager, People Advisory Services

For additional information, please contact:

  • Alex Milcev, Partner - Tax & Law Leader Romania and Moldova
  • Corina Mîndoiu, Partner - People Advisory Services