Tax guide
Protected units. What you can buy instead of paying the state budget.
How the option of purchasing from authorised protected units works in Romania, with a 2026 calculation example and the checks to make before ordering.
In short
- Employers with at least 50 employees must employ people with disabilities in a proportion of at least 4%.
- If they do not, they pay the state budget each month the gross minimum wage multiplied by the number of unfilled positions.
- Part of this amount can be covered by purchases, in partnership, from authorised protected units.
- Check the unit’s authorisation and the conditions in force before ordering.
The 4% obligation
Law no. 448/2006 on the protection and promotion of the rights of persons with disabilities requires public authorities and institutions and public or private legal entities with at least 50 employees to employ persons with disabilities in a proportion of at least 4% of the total number of employees (Article 78(2)).
The two options
Employers that do not meet the percentage can choose, under Article 78(3):
- Option a): paying the state budget each month an amount equal to the national gross minimum wage multiplied by the number of positions not filled by persons with disabilities.
- Option b): purchasing, on a partnership basis, products or services made through the own activity of persons with disabilities employed in authorised protected units, for part of the amount owed, within the limits and conditions set by law; the difference is paid to the budget.
Calculation example, 2026
A company with 100 employees must have 4 persons with disabilities employed. If it has none, there are 4 unfilled positions. With a gross minimum wage of RON 4,325, in force from 1 July 2026:
| Monthly amount | |
|---|---|
| Amount owed: 4 positions x RON 4,325 | RON 17,300 |
| The part that can be covered by purchases from protected units, at the 50% limit | up to RON 8,650 |
| The part paid to the state budget | at least RON 8,650 |
How it is declared
The amount owed is declared monthly in form 100, at the position for payments relating to persons with disabilities who are not employed. If purchases from protected units fully cover the permitted part, the corresponding amount is no longer declared; if they cover it partly, the difference is declared. Follow the ANAF instructions for the relevant period.
What to check before ordering
- The protected unit authorisation is valid at the invoice date
- The product or service is made through the own activity of persons with disabilities employed in the unit
- There is a written partnership contract
- The invoice and supporting documents cover the period for which you claim the deduction
- The amount is within the permitted limit for that month
Watch for changes in 2026
In 2026 a proposal to amend Law no. 448/2006, which also concerns the regime of protected units, is going through the legislative process (proposal B281/2026, endorsed by the Economic and Social Council in May 2026). Check the version in force at the date of purchase.
Sources
- Law no. 448/2006, republished, as amended, Article 78
- Law no. 193/2020 amending Law no. 448/2006
- Order no. 1,423/2020 on the authorisation procedure for protected units
- Government Decision on the national gross minimum wage, applicable from 1 July 2026: RON 4,325
- Economic and Social Council opinion no. 3588 of 20.05.2026 on legislative proposal B281/2026
Frequently asked questions.
Who can buy from protected units?
Employers with at least 50 employees that do not meet the 4% quota of persons with disabilities.
Can I buy any product?
The law requires products or services made through the own activity of persons with disabilities employed in the authorised protected unit, on a partnership basis.
Where can I check whether a unit is authorised?
In the register of authorised protected units published by the national authority for the rights of persons with disabilities, and by asking the unit for its valid authorisation.
The Creasoft solution
Electronic time tracking through a protected unit.
Find out how you can purchase the Creasoft time tracking solution through the protected unit option.