Considering the evolutions of the labor market and the relations between employer and
employee, the phenomenon called “gray work” was identified, which consists not only in
concealing an individual full-time employment contract in an individual part-time
employment contract, but and the fact that the employer actually pays a higher salary than the
one evident in the financial-accounting documents, which has the effect not only of tax
evasion, but also of affecting the employee in terms of the rights related to social
contributions that are paid on a calculation lower than the real one.
The employment of an employee exceeding the duration of the working time established
within the individual part-time employment contracts is made as an exception in case of force
majeure or for other urgent works intended to prevent accidents or remove their
consequences.
Undeclared work represents the granting of a net salary higher than the one established and
highlighted in the payroll statements and in the monthly declaration on the obligations to pay
social contributions, income tax and nominal records of insured persons, sent to local
authorities.
Also, the term regarding the compensation of paid free hours after overtime was increased
from 60 calendar days to 90 calendar days.
Violation by the employer of the obligation to pay the salary in more than one month from
the date of payment of the employee is sanctioned with a fine from 5,000 lei to 10,000 lei for
each employee who was not paid his salary, except for the situation in that the employer is in
insolvency proceedings.
