ANAF to Implement Performance-Based Salary Adjustments in 2027
ANAF employees to be evaluated from January 2027. New methodology focuses on results over activity volume. Employees can earn bonuses or face salary cuts based on performance. Evaluation system aims to improve fiscal control quality. Exceptional performance rewarded separately.
The Romanian National Agency for Fiscal Administration (ANAF) will introduce a new performance evaluation system for its employees starting January 1, 2027. The system, recently approved by the government, will use clear, measurable, and verifiable indicators to assess performance.
Employees who excel in their roles could receive rewards of up to three basic salaries, while those who underperform may face a salary reduction of 10%. The evaluation methodology emphasizes results over mere activity volume, aligning performance indicators with strategic objectives and collection targets.
Performance will be analyzed at multiple levels: ANAF, structural, and individual. Individual performance matters for rewards. Employees must achieve a 'good' or 'very good' rating and meet specific individual indicators and integrity standards.
A 'satisfactory' rating will result in a 10% salary reduction until the next evaluation cycle. Maximum reward levels differ by activity type. Employees involved in fiscal risk management and anti-fraud activities can receive up to three basic salaries, those in fiscal inspection and personal tax verification up to two, and those in other areas up to one. The figures represent maximum potential rewards, not guaranteed bonuses, and depend on results, individual contributions, and available funds.
The reward system will be implemented annually. Payments come in the year following the evaluation. The initiative seeks to shift the focus of fiscal control from the number of controls conducted to the quality of decisions and risk identification, discouraging unjustified or abusive actions.
Exceptional performance will be rewarded separately, based on the documented direct contribution of employees to collected debts. The Finance Minister will approve key performance indicators annually, and the ANAF President must establish internal procedures within 90 days to support the new system.
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