The article analyzes the regulations of the Government Emergency Ordinance no. 117/2021 which define the notions of undeclared work and under-declared work, as well as the compensation of additional work and contraventional liability. The ordinance aims to sanction the behaviour of employers “to discourage practices that generate tax evasion and non-compliance with the rights of the employees which are deprived ...

The article analyzes the regulations of the Government Emergency Ordinance no. 117/2021 which define the notions of undeclared work and under-declared work, as well as the compensation of additional work and contraventional liability. The ordinance aims to sanction the behaviour of employers “to discourage practices that generate tax evasion and non-compliance with the rights of the employees which are deprived of stability and the transfer of...

An exception from the normal work schedule (40 hours per week) is additional work. This is possible only as an exception and under strictly determined conditions. Thus, the maximum legal duration of working time cannot exceed 48 hours per week. The extension of this duration is possible, but provided that the average working hours, recorded over a reference period of four calendar months (sometimes six months), doe...

Compensation of overtime, of work on week-ends and of work on legal holidays generates practical difficulties. Moreover, employers face situations when the employees perform overtime on week-ends, on legal holidays or on days which are at the same time on week-ends and on legal holidays. Our article aims at clarifying the manners to be observed by employers in order to compensate the employees’ work in these situations.