Modificarea Codului muncii prin Ordonanţa de Urgenţă a Guvernului nr. 117/20211

¹ Publicată în M. Of. nr. 951 din 5 octombrie 2021.

Prof. univ. dr. Alexandru ŢICLEA

ABSTRACT

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 the sums due to the state budget and the social security budget".

Keywords: undeclared work, under-declared work, additional work, contraventional liability.

REZUMAT

Articolul analizează reglementările Ordonanţei de Urgenţă a Guvernului nr. 117/2021 care au ca obiect definirea noţiunilor de muncă nedeclarată şi muncă subdeclarată, dar şi compensarea muncii suplimentare şi...