The start of the year is not just about budgets, targets, and recruitment plans. For employers and HR professionals, it is the key moment to review employee documentation, align internal practices, and prevent legal risks that may arise throughout the year. verificarea documentelor de personal, alinierea practicilor interne si prevenirea riscurilor legale care pot aparea pe parcursul anului.
With today’s regulations becoming stricter, this kind of review is no longer optional. From June 2026, pay transparency will be mandatory under EU Directive 2023/970, as it is implemented into national law. Companies will need to demonstrate—through clear documentation—that salaries are based on objective, fair, and non-discriminatory criteria.
At the same time, employers are already under pressure from digitalization and administrative compliance, including the transition to REGES Online, where the accuracy of reported data is critical. In this context, carrying out an HR audit of personnel files at the beginning of the year is one of the most effective preventive measures you can take. Learn more about the personnel file audit provided by Smartemp Romania.
From “salaries are confidential” to the obligation to justify pay differences
Until now, the Romanian Labor Code (Article 163) has stated that salaries are confidential. However, Directive 2023/970 changes this approach completely:
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Employers will have to provide information on pay levels for comparable roles
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Job candidates will have the right to know the salary range during the recruitment process
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Employees will be able to request explanations for pay differences compared to colleagues in similar positions
Across the EU, the average gender pay gap is around 13%, even for the same work or work of equal value. This reality has led to the introduction of real control and reporting mechanisms, not just general principles.
For employers, the message is clear: pay differences must be backed up by documents—not just verbal explanations.
Why personnel file audits are critical before pay transparency becomes law
The new rules will not be applied “on paper only.” In case of a complaint or a labor dispute, employers will have to prove that:
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Job roles are correctly defined
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Responsibilities are clearly stated in job descriptions
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Salaries are set within clearly defined and well-documented pay ranges
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Pay criteria are objective (experience, skills, performance)
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Salary changes are consistent and well justified over time
All of this information must be found in the employee files. An incomplete, outdated, or inconsistent file can become a major risk during a labor inspection or court case—especially since Directive 2023/970 makes it easier for employees to take legal action and limits employers’ ability to recover legal costs.
The beginning of the year: the best time for prevention, not reaction
Running an HR audit at the start of the year gives you a strategic advantage:
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You have time to fix non-compliance without deadline pressure
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You can align HR documents with your salary policies
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You can prepare your company for upcoming reporting and transparency obligations
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You significantly reduce the risk of internal conflicts and costly legal disputes
“In a context where salaries can no longer be treated as strictly confidential, the structure, consistency, and legal soundness of HR documentation become essential. An HR audit is a tool for clarity and protection for employers—especially in a period of major legislative change,” says Mariana Vaida, CEO of Smartemp.
What does an HR audit involve?
An audit is not a control. It’s a constructive process of review and improvement. With the help of specialists, you get a clear picture of your HR documentation and concrete solutions for fixing issues.
Smartemp’s HR audit includes:
✔️ Review of mandatory documents in employee files
✔️ Identification of missing or incorrect records
✔️ Ensuring compliance with labor legislation
✔️ Clear recommendations for remediation
The audit is carried out discreetly, quickly, and professionally – tailored to your organization.
Why choose Smartemp?
With over 14 years of experience in workforce leasing and HR services, the Smartemp team understands how overwhelming the transition to pay transparency can be. That’s why we provide end-to-end HR support, so you can focus on your business while we handle the administration.
✅ HR file audits
✅ Drafting employment contracts and addenda in line with pay transparency requirements
✅ Submitting data in REGES Online
✅ Issuing certificates
✅ Managing relations with authorities
✅ Continuous legal support and assistance
What do you gain from an HR audit?
✅ You avoid errors and legal penalties
✅You ensure your HR files are clear, accurate, and well structured.
✅ You build relationships based on credibility with authorities
✅ You prepare your company for pay transparency
✅ You receive expert guidance and clear recommendations
📩 Contact us at office@smartemp.ro 📞 or call 0738 662 370 for a personalized offer for a personnel file audit.
Sources:
- https://bia.ro/transparenta-salariala-directiva-2023-970/
Read also:
Why Personnel Leasing Is a Smart Option for Your Company’s Budget in 2026
Key Trends Shaping the Temporary Labor Market in 2026 — How to Stay Ahead of Change