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Savings and Investment Accounts – New Tax Benefits for Employees and Employers Starting in 2027

Starting January 1, 2027, employees will be able to benefit from new tax incentives for contributions made to savings and investment accounts (CEI), introduced by Law No. 202/2026, published in Official Gazette No. 865 of October 15, 2026.

These accounts represent voluntary long-term savings and investment instruments designed to provide additional income, separate from pension income.

• What types of accounts are introduced?

The law regulates two types of accounts, with different tax treatments:

• CEI-S – tax-exempt account: contributions are made by the account holder, while amounts withdrawn are exempt from income tax and are not included in the calculation base for mandatory social security contributions.
• CEI-D – tax-deductible account: contributions may be made by the account holder or by the employer with whom the employee holds their primary position, benefiting from tax incentives at the time of payment.
• What should employees and employers know about the new benefits?
• What is the tax treatment of contributions?
• What tax benefits are granted to employees and employers?
• When and under what conditions can the accumulated amounts be withdrawn?
• What obligations should employers consider if they wish to include these contributions in their employee benefits package?

The answers to these questions are essential for making the most of the tax advantages offered by the new legislation and for ensuring their correct application in the payroll process.

Payroll and tax legislation is constantly changing, and the correct application of new tax benefits requires attention and expertise.

Leave your payroll in the hands of Soter & Partners specialists! We offer comprehensive payroll and personnel administration services so that you can focus on growing your business.