You can find here the main changes set out in the draft of Law 172 /2020, as they were presented in the bill sent for promulgation. However, the final version of Law 172/2020 was promulgated with amendments to the original draft. We detail below the main amendments made since our newsflash of 27 July 2020.

• The definition of an employee posted from Romania is correlated with the provisions of the Regulation on the coordination of social security systems:
  
  An employee seconded from Romania is the employee of an employer established in Romania, who, for a limited period of time, but not more than 24 months, according to Art. 12 of Regulation (EC) no. 883/2004 of 29 April 2004 on the coordination of social security systems* , carries out work in another Member State, or in the Swiss Confederation, during the execution of the contract concluded with the employer from the other Member State, as provided in Art. 5 para (2), within the provision of transnational services.
  
  However, this limitation is not provided for in Directive (EU) 2018/957.

• The definition of an assignment allowance is correlated with the provisions of the Fiscal Code:
  
  An assignment allowance is the allowance meant to ensure the social protection of employees granted in order to compensate for the inconveniences caused by the secondment, which consist of removing the employee from his or her usual environment, to which the tax treatment provided in art. 76 para. (2) lit. k) of Law no. 227/2015 on the Fiscal Code ** , with subsequent amendments and completions applies.
  
  
• The following provision has been removed from the original draft of the law:
  
  An assignment allowance shall be deemed to be granted in full as reimbursement of the expenses incurred during the posting, if the employer does not clearly state the purpose and the value of the amounts granted for transport, accommodation and meals and those which are part of the remuneration.
   

* A person who pursues an activity as an employed person in a Member State on behalf of an employer which normally carries out its activities there and who is posted by that employer to another Member State to perform work on that employer's behalf will continue to be subject to the legislation of the first Member State, provided that the anticipated duration of such work does not exceed twenty-four months and that he/she is not sent to replace another person.

**According to art. 76 para. (2) lit. k) of the Fiscal Code (Law no. 227/2015), the tax tretment applicable to salary income also applies to allowances and any other amounts of the same nature, other than those granted to cover transportation and accommodation expenses, received by employees, according to the law, during the delegation / assignment , as appropriate, abroad, for business purposes, for the part exceeding the non-taxable ceiling (2.5 times the legal level established for per diems by Government decision for Romanian personnel sent abroad for temporary missions).