The Law 208 from 2021 for approving the Government Emergency Ordinance no. 36/2021 regarding the use of the electronic signature in the field of employment relations and for amending other regulatory documents was published in the Official Gazette no. 720, part I of July 22nd.
The proof of occupational health and safety training can be made with simple electronic signature, not only with advanced or qualified signature.
Law 208 stipulates that the employer cannot force the employees to use the advanced or qualified electronic signature at the conclusion, amendment, suspension or termination of the labour agreement.
The parties must use the same type of signature, namely handwritten or electronic signature.
The individual labour agreements and the addenda concluded by using the advanced electronic signature or the qualified electronic signature, as well as the documentary evidence/documents in the field of employment relations, are archived by the employer in accordance with the provisions of the Law of National Archives no. 16/1996, republished, and of Law no. 135/2007 on the archiving of documents in electronic form, republished, and they will also be made available to the competent control bodies at their request, as stipulated by Law 208 from 2021.
The competent control bodies are bound to accept, for inspection and control purposes, the individual labour agreements and the addenda, as well as the documentary evidence/documents from the field of employment relations/occupational safety and health concluded in electronic format, with electronic signature, according to law, without requesting them in paper format as well. At their request, the documents concluded with electronic signature may be sent in electronic format also before the control is performed.
The employer may bear, for himself/herself and his/her employees, the expenses for purchasing the advanced electronic signatures or the qualified electronic signatures, used to sign the documentary evidence/documents in the field of employment relations/occupational safety and health.
The expenses incurred by the employer for purchasing the advanced electronic signatures or the qualified electronic signatures are deductible expenses for determining the tax result.