ANAF employees to receive performance-based bonuses or penalties from 2027

The Romanian Government has approved a new bonus-malus methodology for employees of the National Agency for Fiscal Administration (ANAF), set to take effect on January 1, 2027. This reform is part of the National Recovery and Resilience Plan (PNRR) aimed at digitalizing and increasing the efficiency of fiscal control networks.

Under the new system, staff performance will be evaluated using annual Key Performance Indicators (KPIs) that are measurable and verifiable. These indicators will link institutional results, departmental performance, and individual contributions. The mechanism introduces financial incentives for high achievers and penalties for underperformance. Specifically, employees who receive a ‘satisfactory’ rating may face a 10% reduction in salary rights.

Financial rewards are structured across three levels based on the nature of the activity. The highest tier allows for bonuses of up to three basic salaries for roles involving anti-fraud, risk management, and revenue monitoring. The second tier offers up to two salaries for fiscal inspection and legal activities, while the third tier provides up to one salary for other categories. The total amount allocated for these rewards is capped at 12% of the agency's total basic salary budget.