Law no. 52/2011 on the performance of occasional activities by day workers (“Law 52/2011”) was further amended by Government Emergency Ordinance no. 26/2019 (“GEO 26/2019”) on amending and supplementing certain legislative acts, based on which the use of day workers was expanded and additional obligations were imposed on the beneficiaries.
With respect to day workers, GEO 26/2019 introduced the following changes:
The Electronic Register of day workers will be established, starting with 20.12.2019, and the beneficiaries will have the obligation to fill in, in chronological order, all day workers with whom they carry out occasional activities. This Register will be submitted to the Territorial Labor Inspectorate.
The beneficiary of the work performed by day workers will have the obligation to report, calculate and pay the income tax and social security contributions for the remuneration paid to the contracted day workers. However, day workers will remain uninsured in the public health system and in the insurance system against accidents at work and occupational diseases. The aforementioned obligations shall apply starting with the income of May 2019.
The areas where day workers may perform occasional work were expanded as follows:
a) organization of exhibitions, fairs and congresses;
b) advertising;
c) performing arts – shows, support activities for performing arts – shows, operation of art facilities;
d) rearing and reproduction of semi-domesticated animals and of other animals;
e) catering for events;
f) landscape maintenance – planting, care and maintenance of parks and gardens, except for private housing facilities;
g) restaurants;
h) bars and other beverage serving activities;
i) activities of zoological or botanical gardens and of nature reserves.
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