startupcafe.ro/ce-trebuie-sa-stie-angajatii-firmel

New tax facilities called savings and investment accounts (CEI) were introduced by Law 202/2026, with different tax treatments based on the account type. Access to funds is linked to retirement or reaching 65 years of age. There are two types of accounts: CEI-S, which offers tax exemption, and CEI-D, which allows for tax deductions. Contributions to CEI-D can be deducted from salary income, while employers can finance these accounts as part of employee benefits. Withdrawals from CEI-D are subject to a 10% tax. The law aims to encourage personal investments and relieve the public pension system. Employers should review their benefits policies accordingly, and individuals must consider their financial situation when choosing between account types.