Supreme Court Clarifies the Procedure for Awarding Employee Payments Taking into Account Taxes

The proper determination and enforcement of court decisions concerning the recovery of salaries and other payments related thereto is of particular importance in employment disputes. The Supreme Court, sitting as part of the panel of judges of the Second Judicial Chamber of the Civil Court of Cassation, considered case No. 761/16888/23 (judgment dated 19 August 2026), which, among other issues, addressed the procedure for specifying in the operative part of a court decision the amounts of salary, compensation and average earnings, taking into account taxes and mandatory payments.

Previously, court practice had seen discrepancies regarding the distinction between the court's determination of the amount of payments due to an employee and their actual payment. Insufficiently clear wording of court decisions, in particular concerning the recovery of funds without an appropriate reservation regarding mandatory payments, could create significant difficulties at the enforcement stage. The Supreme Court examined the relationship between the court's procedural obligations and the role of the employer in enforcing such decisions. As a result, the Court clarified the practical approach to this procedure, which should contribute to greater legal certainty for both claimants and debtors.

This approach should facilitate the enforcement of relevant court decisions by enforcement authorities and reduce the risk of additional tax liabilities arising for companies. At the same time, it requires claimants' representatives to formulate their claims more carefully and to accurately calculate the amounts to be recovered.