An EU citizen benefits of the same labour rights in Romania as a Romanian citizen. Therefore, a work permit authorisation is not necessary.
To hire an EU citizen for more than 3 months, the employer must register the expat to one of the territorial offices of the Immigrations Office (=ro. Inspectoratul General pentru Imigrari, IGI) in the Romanian county in which the EU citizen lives. The folder includes:
labour contract in original and copy - or a certificate issued by the employer, in original
ID in original and copy
a standardised request form (link as of 19 July 2022 available here)
REVISAL print screen, signed and stamped by the employer
receipt for fees
Based on these documents, IGI issues a Registration Certificate in the same day, valid for 1-5 years. IGI offers the EU citizen a personal numerical code, which the EU citizen can use in the Tax Form 112 without problems - thus being included in the social insurance system.
The EU citizen must also request from the employer a certificate for the doctor - and must register to a family doctor in Romania, because one of the mandatory pieces of information for declaring the Health Social Insurance Tax (=ro. Contributia de asigurari sociale de sanatate, CASS) is the Health Insurance Institution (=ro. Casa de Sanatate) to which the employee is assigned.
How are taxes calculated?
The same as for a Romanian employee. The employer will calculate and withhold social contributions and income tax, then the employer will fill in and upload the Tax Form 112 until the 25th of the following month in - and will transfer the taxes to the national budget.