In 2026, the legal framework governing the employment of nationals from countries outside the European Union was substantially amended by Government Emergency Ordinance No. 32/2026 on the access of third-country nationals to the Romanian labour market.

Financial statements give rise to legal obligations

When the approved annual financial statements indicate that a company’s net assets have fallen below half of its subscribed share capital, this is no longer merely a financial issue. This accounting finding triggers corporate obligations and restricts certain decisions that would normally fall within the remit of the directors and shareholders.

High Court of Cassation and Justice Decision No. 40/2026 provides important clarifications regarding financial compensation for unused annual leave upon termination of the employment relationship. Beyond the issue of the limitation period, the ruling highlights a question with significant practical implications for employers: was the employee actually given the opportunity to exercise their right to annual leave?

Article 4 of the AI Act does not require every employee to become an AI expert. It requires companies to take reasonable measures so that people using AI on their behalf understand the technology they work with, its limitations and the risks relevant to their role.

Basic AI literacy will no longer be a compliance requirement in the future. Article 4 of the AI Act takes effect on February 2, 2025, simplified by an amendment under Article 4 of the Omnibus Regulation in July 2026, which means that providers and operators of AI systems should have already taken steps to promote basic AI literacy among their employees and others who operate or use AI systems on their behalf.