Romania Salary & Employer Cost Calculator 2026

The gross minimum wage is RON 4,050/month for January–June 2026 and increases to RON 4,325/month from July 1, 2026 (Government Decision No. 146/2026). Net pay is approximately RON 2,574 (S1) and RON 2,699 (S2). The construction sector has a separate minimum of RON 4,582/month.

Employees pay CAS 25% (pension — of which 4.75% goes to Pillar II private pensions), CASS 10% (health insurance), and income tax 10% on the taxable base (gross minus CAS minus CASS minus personal deduction). Total effective deductions are approximately 41–45% of gross salary.

For normal working conditions, the employer pays only 2.25% CAM (work insurance contribution). For particular conditions add 4%, for special conditions add 8% as employer CAS. This makes Romania one of the lowest employer-cost countries in the EU — the employer burden is typically just 2.25% versus 30–45% in Western Europe.

RON 300/month (Jan–Jun) or RON 200/month (Jul–Dec) are exempt from income tax, CAS, and CASS for full-time employees whose base salary equals the minimum wage and whose total gross income (excluding meal vouchers) ≤ RON 4,300 (S1) or RON 4,600 (S2). This increases net pay by approximately RON 135/month (S1) or RON 90/month (S2).

Yes. Meal vouchers are subject to 10% income tax and 10% CASS (since 2024). They are NOT subject to CAS 25%. Maximum value: RON 45/working day. One voucher per day worked; not granted during holiday, sick leave, or business trips. They are excluded from the minimum-wage tax relief threshold calculation.

A monthly deduction from the taxable base for full-time employees at their primary workplace, based on gross salary and number of dependents (0–4+). It ranges from ~RON 550 (0 dependents) to ~RON 1,550 (4+ dependents) for salaries up to about RON 2,000 above the minimum wage. It decreases as salary increases and becomes zero for higher earners (~RON 6,050+ gross in S1).

Yes. Starting January 2025, income tax exemptions for IT specialists, construction workers, and agriculture/food industry employees were abolished (GEO 156/2024). All employees now pay standard 10% income tax, 25% CAS, 10% CASS. Pillar II pension contributions (4.75%) were also reinstated for these sectors. The only remaining sector-specific provision is a higher minimum wage for construction (RON 4,582/month).

For Jan–Jun 2026: gross RON 4,050 + CAM RON 91 = employer cost RON 4,141/month (~€833). Adding 22 meal vouchers at RON 40 = RON 880 → total RON 5,021/month (~€1,010). Annual cost: ~RON 60,252 (~€12,120). This makes Romania very competitive for EU companies looking to hire skilled workers at a fraction of Western European costs.