Full answer
Option 1 — Romanian entity: Incorporate an SRL (10-14 days) or open a branch, then hire under Romanian Labour Code. You take on full payroll, ReGES registration, ITM (labour inspectorate) compliance.
Option 2 — Employer of Record (EOR): A licensed Romanian provider hires the worker on its books and invoices you. Setup in days, monthly fee EUR 400-600 per employee on top of payroll. No long-term commitment.
Option 3 — PFA contractor: The worker registers as a sole trader (PFA) and invoices you. Allowed only when there is GENUINE independence (own equipment, multiple clients, no fixed schedule). Otherwise ANAF will reclassify as disguised employment with retroactive contributions + fines up to RON 50,000/worker.
Total employer cost in Romania for direct hire: gross salary + only 2.25% CAM employer contribution. All other contributions (25% CAS + 10% CASS + 10% income tax) are withheld from the employee.
Mandatory steps: register the employment contract (CIM) in ReGES (the former REVISAL system) at least 1 day BEFORE work starts; report monthly via Declaration 112 to ANAF.