1E9Ct5D

• other local taxes.However, for the good functioning of the local public services, the Local and the County Councilscan set special taxes, that are not mentioned in the above list, falling into the category of “otherlocal taxes”.VI. LABOUR LAW1. The individual labor contractsThe individual labor contracts are closed in writing, the law establishing binding minimal legalconditions and they require, as any other contract, a prior agreement of the parties – employeeand employer. After the signing in and with at least one day before actual starting of theemployee’s activity, the individual labor contract must be registered by the employer in its ownregisters, by using a program provided by the competent labor authority (namely the REVISAL).The Romanian legislature permits the conclusion of two main categories of individual laborcontracts, each heaving their one special provision, namely:• we must differentiate between an individual labor contracts closed for a determinateperiod of time and those closed for an indeterminate period of time.• we must distinguish between full time labor contracts and part time labor contracts.In case the amendment of the contract shall be desired, this operation may be performed mymeans of an additional document, according to the understanding of the parties, in maximum20 working days from the moment when the modification appeared. The main objects of theaddendum may be:• the execution of the individual labor contract – for eg. the working place, the workingconditions, the salary• the suspension of the individual labor contract• the modification of the individual labor contract• the termination of the individual labor contract2. Documents regulating the labor reportsThe main documents that must be bared in mind by the every employer, as being necessary forregulating the labor reports, are the followings:a) The personal file of the employeeThe employer must keep a strict record in respect to each of its employee, especially since theregistration of the labor documents is no longer necessary in Romania. Every such file mustcontain the following documents:• the individual labor contract13