Forms for Waiving the Substitute Tax

News No. 12/2026

Subject: Forms for Waiving the Application of the Substitute Tax on Contract Renewals and the Substitute Tax on Premiums and Allowances for Night Work, Work on Holidays, Work on Weekly Days Off, and Shift Allowances

As outlined in our “ News ” published last January, Budget Law No. 199 of December 30, 2025 (Budget Law for the year 2026) introduced two important tax measures to provide income support to private-sector employees who, in 2025, earned income within certain limits, specifically:

1)   A substitute tax is imposed on increases resulting from the renewal of the most representative national collective bargaining agreements (CCNLs) during the three-year period of 2024–2025–2026.

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