LEGISLATIVE UPDATE | Budget Law 2023 measures effective from January
From January 2023, employers are required to begin applying the employment measures contained in Law no. 197/2022, the Budget Law for 2023.
The statute extends contribution relief for specified indefinite hires and transformations, including qualifying young workers and disadvantaged women, and introduces measures connected with recipients of the new inclusion-support framework. Operational use depends on implementing rules and, where required, European authorisation.
International groups often approve a role using a single estimated employer cost. An incentive may depend on facts known only after the candidate is identified, and the employment contract remains binding if the relief is denied or recovered.
The prudent approach is to calculate the ordinary cost first, treat the incentive as a verified secondary benefit and retain the evidence supporting eligibility. Salary and contract type should reflect the role rather than the temporary availability of public funding.