Crowe Romania

Employer’s liabilities following a sentence for the employee’s reintegration

References: TAX CODE of September 8th 2015 (Law no. 227/2015)

Crowe Romania

One of the ways the employer can decide the unilateral termination of an individual labour agreement is by dismissal and this can occur for reasons that concern or not the employee.

The employee, in turn, is entitled to file an appeal in court regarding the dismissal procedure and the court, based on a final and enforceable court order, can decide to annul the termination decision and to reintegrate the employee.

The employer is bound to carry out the provisions of the court order, complying with the following procedural implications:

  • The activation of the labour agreement in REVISAL (the reactivation option shall be used based on a court order);
  • The calculation of the salary rights corresponding to the period comprised between the contract termination and the reintegration moment (payroll rectification); the employee shall receive all the rights to which s/he is entitled according to the applicable individual and collective labour agreements.
  • The payment to the employee of the net salaries resulting from the recalculation (in compliance with the deadline established by the court order).
  • D112 rectification for the period between the contract termination and the reintegration moment. Thus, the monthly contribution period and the public pension system and social health insurance contributions of the employee shall be restored.

The analysis of the declarative obligations must be performed through the lens of the Tax Code provisions regarding the tax on incomes and the mandatory social contributions that are owed.


If, in relation to the tax on incomes, this is calculated and withheld when the income is paid, in compliance with the legal regulations in force at the time of the payment, for the social contributions, in the cases in which indemnities were granted based on final and irrevocable court orders, amendment statements shall be drawn up for each month and the amendment type shall be 2 - “Statement submitted after certain indemnities were granted based on final and irrevocable court orders/final and enforceable courts orders, according to art. 147, paragraph (3) and art. 169, paragraph (3) of the Tax Code”.


Basically, it is necessary to amend the concerned month(s) and to calculate only the social contributions for these amounts and in the month when the incomes are paid, it is necessary to submit the form 112 and the tax on the income corresponding to these amounts.