Directive 2001/23/EC which stipulates this matter at EU level was transposed into national legislation by Law No. 67/2006 on the protection of employees' rights in case of transfer of undertakings, businesses or parts of undertakings or businesses and the Labor Code.
As of August 1st, 2016, a new category of employees is exempt from income tax on wages and other wage-related income. It consists of employees who carry out applied research and development activities and/or technological development activities, and the conditions for inclusion in this category are established by Order No. 4947/899/2018/1840/906/2016 issued on September 9th, 2016.