Romanian Salary Calculator 2026: Gross to Net
Enter a gross salary to see the net, the contributions withheld and the full employer cost. Or start from the net you want and find the gross that produces it. Everything runs in your browser — nothing is sent anywhere.
- Runs in your browser
- 2026 rates and thresholds
- Gross to net and back
Reviewed by Silvia, Chartered Accountant (CECCAR) · updated
The tool
Monthly amount, in whole lei.
The contract
At a second employer no deduction is granted (art. 78 para. (2) lit. b)) and the tax-free amount does not apply.
Below 8 hours a day the tax-free amount does not apply and the minimum contribution base kicks in.
The condition in Emergency Ordinance 89/2025, art. III para. (1) lit. a): the base salary, excluding bonuses and other additions.
The employee
Spouse, children or relatives up to the second degree, with monthly income below 20% of the minimum wage (art. 77 para. (5)).
RON 100 for each child, regardless of income level; granted to one parent only (art. 77 para. (10) lit. b)).
A further 15% of the minimum wage, if gross income does not exceed the minimum wage + RON 2,000.
The IT, construction and agriculture exemptions were repealed with effect from 1 January 2025 (Emergency Ordinance 156/2024) and no longer appear in the list. The exemption covers income tax only: CAS, CASS and CAM remain fully due.
Benefits and deductions
They enter the income tax and CASS bases, but not the CAS or CAM bases. They are not paid in cash.
Deductible within EUR 400 per year (art. 78 para. (2) lit. a) pt. (iii)).
A separate cap of EUR 400 per year (art. 78 para. (2) lit. a) pt. (iv)).
Advanced options
The parameters below are updated whenever the law changes. The minimum base is recalculated automatically as the minimum wage reduced by the tax-free amount (Emergency Ordinance 89/2025, art. III para. (5)).
Used only for the EUR 400 annual caps. Enter the rate for the last day of the month the salary relates to.
- Gross salary
- 4,325
- Net salary in cash
- 2,699
- Total employer cost
- 4,418
RON/month
What the total cost is made of
- Net (and vouchers) 61.1%
- Employee contributions 32.7%
- Income tax 4.1%
- Employer contributions 2.1%
Out of RON 4,418 in total cost, the employee receives RON 2,699 (61.1%) and the state collects RON 1,719 (38.9%).
What is withheld from the employee
| Item | Base | Rate | Amount |
|---|---|---|---|
| CAS — pension | 4,125 | 25% | −1,031 |
| CASS — health | 4,125 | 10% | −413 |
| Net income before tax | — | — | 2,681 |
| Basic personal deduction | — | 20% | −865 |
| Taxable base | — | — | 1,816 |
| Income tax | — | 10% | −182 |
| Total withheld from the employee | — | — | −1,626 |
| Net salary | — | — | 2,699 |
What the employer pays on top of the gross
| Item | Base | Rate | Amount |
|---|---|---|---|
| Gross salary | — | — | 4,325 |
| CAM — work insurance contribution | 4,125 | 2.25% | 93 |
| Total employer cost | — | — | 4,418 |
Worth knowing for this calculation
- The tax-free amount of RON 200 applies: all the conditions in Emergency Ordinance 89/2025, art. III are met (full-time, main place of work, base salary equal to the minimum wage, gross income below the cap).
The calculation runs entirely in your browser. No amount you type here leaves the page.
Rates and rules used
- Income tax
- 10%art. 64 para. (1) of the Tax Code
- CAS — pension, employee
- 25%art. 138 lit. a)
- CASS — health, employee
- 10%art. 156
- CAM — employer
- 2.25%art. 220³ para. (1)
- Gross minimum wage
- RON 4,050 → 4,325GD 1,506/2024 · GD 146/2026 (1 July 2026)
- Tax-free amount at the minimum wage
- RON 300 → 200EO 89/2025, art. III
- Gross income cap for that amount
- RON 4,300 → 4,600EO 89/2025, art. III para. (1) lit. b)
- Minimum CAS/CASS base
- RON 3,750 → 4,125art. 146 para. (5⁶) · EO 89/2025, art. III para. (5)
- Basic personal deduction
- 20% → 0%tapering from the minimum wage to the minimum wage + RON 2,000 — art. 77 para. (3) and (4)
- Additional deduction, under 26
- 15% of the minimum wageart. 77 para. (10) lit. a)
- Additional deduction per child in education
- RON 100 per childart. 77 para. (10) lit. b)
How the calculation works
The order of the steps is mandatory and we follow it exactly: CAS and CASS are calculated on the gross, the personal deduction is subtracted after the contributions, from net income, and income tax comes last. Reversing any stage changes the result.
1. We check whether the tax-free amount applies — RON 300 until 30 June 2026, RON 200 from 1 July — on the cumulative conditions in Emergency Ordinance 89/2025, art. III: full-time contract, main place of work, contractual base salary equal to the minimum wage, and gross income below the cap. 2. That amount is removed from the CAS, CASS and CAM bases. 3. We apply 25% CAS and 10% CASS to the gross (meal vouchers enter the CASS base only). 4. We compare the contributions with the minimum base of RON 3,750 / 4,125; any shortfall goes to the employer’s cost, not to the employee’s withholdings.
5. We compute the basic personal deduction from the banded formula — 20% of the minimum wage, less 0.5 percentage points for every RON 50 of gross income above the minimum wage — plus the additional deductions (15% of the minimum wage under 26, RON 100 for each child enrolled in education). 6. We subtract, each within a EUR 400 annual cap, the voluntary pension and private health insurance borne by the employee. 7. We round the taxable base to the leu and apply 10%. 8. Net pay is gross minus CAS, CASS and tax; the employer cost is gross plus 2.25% CAM, plus any shortfall to the minimum base, plus the face value of the vouchers.
Rounding follows the methodological norms to art. 64 of the Tax Code: the taxable base is rounded to the leu, with fractions of up to 50 bani inclusive disregarded. Contributions are rounded commercially, as in the D112 return — the only convention that exactly reproduces the official 2026 minimum-wage figures. The result may differ from a payslip by one or two lei.
What this version does not cover
The calculator works with one full month worked, for a single employer, under normal working conditions, for an employee on an individual employment contract. It does not cover: special or particular working conditions (the additional 4% or 8% CAS borne by the employer, art. 138 lit. b) and c)); income assimilated to salaries under mandate or management contracts without an employment contract; posted workers, per diems above the cap, and staff on permanent assignment abroad (art. 77 para. (14) — no personal deduction).
Nor does it cover incomplete months (hiring or termination mid-month, sick leave, absences) and therefore the pro-rating of the tax-free amount under Emergency Ordinance 89/2025, art. III para. (4). Also outside this version: union dues, sports subscriptions (EUR 100 per year) and purchases of shares or fund units (EUR 400 per year), employees insured under their own systems (art. 141), and non-tax withholdings such as garnishments, advances, loan instalments and maintenance payments.
The 33% cap on non-salary benefits (art. 76 para. (4¹)) is not implemented: art. 76 para. (4²) leaves the order of inclusion to the employer, so the result would not be deterministic. Meal vouchers are not part of that cap — they have their own regime and are handled correctly here.
The 2026 rules that catch people out
The tax-free amount halved mid-year. It is RON 300 per month between 1 January and 30 June 2026 and RON 200 between 1 July and 31 December (Emergency Ordinance 89/2025, art. III). It is removed from all four bases — income tax, CAS, CASS and CAM — but only for full-time contracts, only at the main place of work, and only where the contractual base salary is exactly the minimum wage, with no bonuses. A part-time contract never qualifies.
On part-time work, the contribution shortfall does not come out of the employee’s pocket. Contributions are due at least on the minimum base (art. 146 para. (5⁶) and art. 168 para. (6¹)), but art. 146 para. (5⁹) states that the difference "is borne by the employer on behalf of the employee". It raises the employer’s cost; it does not reduce net pay. This is the single most common error in online calculators. In 2026 the minimum base is reduced to RON 3,750 until 30 June and RON 4,125 afterwards (art. III para. (5) of the same ordinance).
The IT, construction and agriculture exemptions are gone. In the current version of art. 60 of the Tax Code, points 2, 4 and 5 are shown as repealed, as are art. 138¹–138⁵ (the reduced CAS rates and CASS exemption in those sectors); they were removed with effect from 1 January 2025 by Emergency Ordinance 156/2024. In 2026 the only remaining salary tax exemptions are for people with a severe or accentuated disability and for staff on research, development and innovation projects — and in both cases CAS, CASS and CAM remain fully due.
Meal vouchers have three different regimes at once. They enter the income tax base (art. 76 para. (3) lit. h)) and the CASS base (art. 157 para. (1) lit. ț) read with para. (2)), but not the CAS base (art. 142 lit. r)) or the CAM base (art. 220⁴ para. (2)). Vouchers are not paid in cash, yet the related tax and CASS are withheld from cash pay — which is why the calculator shows "net in cash" and "total value received" separately.
Frequently asked questions
01Which rates apply to Romanian salaries in 2026?
The employee bears CAS at 25% (pension, art. 138 lit. a) of the Tax Code), CASS at 10% (health, art. 156) and income tax at 10% (art. 64). On top of the gross salary the employer pays the work insurance contribution (CAM) of 2.25% (art. 220³). None of these rates changed on 1 July 2026 — only the gross minimum wage did, from RON 4,050 to RON 4,325.
02Is the RON 300 tax-free amount at the minimum wage still available?
Yes, but at two different levels. Under Emergency Ordinance 89/2025, art. III, it is RON 300 per month between 1 January and 30 June 2026, and RON 200 per month between 1 July and 31 December 2026. The conditions are cumulative: a full-time employment contract, at the employee’s main place of work, a contractual base salary equal to the gross minimum wage (excluding bonuses), and monthly gross income of no more than RON 4,300 in the first half of the year or RON 4,600 in the second. The amount is free of income tax and is excluded from the CAS, CASS and CAM bases.
03How is the personal deduction calculated?
It is granted only at the main place of work (art. 77 para. (1)) and only where monthly gross income does not exceed the minimum wage plus RON 2,000. It starts at 20% of the minimum wage with no dependants and falls by 0.5 percentage points for every RON 50 of gross income above the minimum wage, down to zero. With dependants the starting rate is 25% (one), 30% (two), 35% (three) or 45% (four or more). Separately, employees under 26 receive a further 15% of the minimum wage, and a parent receives RON 100 for each minor child enrolled in education — the latter regardless of income level.
04Why does a part-time net salary not fall, even though contributions are calculated on the minimum wage?
Because the law says who bears the difference. Contributions are due at the minimum base (art. 146 para. (5⁶) and art. 168 para. (6¹)), but under art. 146 para. (5⁹) the difference between the contributions on actual income and those on the minimum base "is borne by the employer on behalf of the employee". It raises the employer’s cost; it does not reduce the employee’s net pay. In 2026 the minimum base is RON 3,750 until 30 June and RON 4,125 afterwards — the minimum wage reduced by the tax-free amount (EO 89/2025, art. III para. (5)).
05Do the IT, construction or agriculture income tax exemptions still exist?
No. In the current version of art. 60 of the Tax Code, the points covering the exemptions for software development (IT), construction and agriculture/food industry are shown as repealed, and art. 138¹–138⁵ (the reduced CAS rates and the CASS exemption in those sectors) are repealed as well. They were removed with effect from 1 January 2025 by Emergency Ordinance 156/2024. In 2026, the only remaining salary income tax exemptions are for people with a severe or accentuated disability (art. 60 pt. 1 lit. b)) and for staff on research, development and innovation projects (art. 60 pt. 3). In every case CAS, CASS and CAM remain fully due.
06Will the result match an actual payslip?
Usually yes, with a possible difference of one or two lei from rounding. The Tax Code expressly regulates only the rounding of the taxable base (methodological norms, pt. 4 to art. 64: fractions of up to 50 bani inclusive are disregarded); there is no express rule for contributions, and we apply commercial rounding, the only convention that exactly reproduces the official 2026 minimum-wage figures. Larger differences usually come from items the calculator cannot know about: days not worked, sick leave, benefits charged against the 33% cap, or deductions from net pay.
Sources and legal basis
- Law 227/2015 on the Tax Code — ANAF consolidated version (updated by Emergency Ordinance 38/2026), annotated with the methodological norms in Government Decision 1/2016 (updated by Government Decision 602/2025) — Articles used: art. 60 (exemptions — pts. 1 and 3 in force; pts. 2, 4, 5 and 7 repealed), art. 64 para. (1) (10% tax and, in the norms, the rounding of the base), art. 76 para. (3) lit. h) and paras. (4¹)–(4²), art. 77 (basic and additional personal deduction), art. 78 para. (2) (taxable base and the EUR 400 annual deductions), art. 138 lit. a) (25% CAS), art. 138¹–138⁵ (repealed), art. 139, art. 141, art. 142 lit. r), art. 144¹ para. (1), art. 146 paras. (5)–(5⁹), art. 156 (10% CASS), art. 157 para. (1) lit. ț) and para. (2), art. 168 para. (6¹), art. 220³ para. (1) (2.25% CAM), art. 220⁴ paras. (1) and (2).
- Emergency Ordinance 89/2025 amending and supplementing certain normative acts — Art. III — the tax-free amount at the minimum wage: RON 300 per month for 1 January–30 June 2026 and RON 200 per month for 1 July–31 December 2026, on the conditions in para. (1) lit. a) and b); para. (2) anti-reduction clause; para. (4) pro-rating for incomplete months; para. (5) the reduction by RON 300, respectively RON 200, of the minimum wage used as the minimum CAS/CASS base.
- Government Decision 146/2026 setting the national gross minimum wage — Published in Official Gazette 196 of 13 March 2026. Gross minimum wage of RON 4,325 per month from 1 July 2026, for 166.667 hours per month (RON 25.949 per hour), excluding bonuses. The ministry’s statement confirms the increase of RON 275 gross and RON 125 net — the figures used to validate the algorithm.
- Government Decision 1,506/2024 setting the national gross minimum wage — Published in Official Gazette, Part I, no. 1,185 of 28 November 2024. Gross minimum wage of RON 4,050; this remains the figure applicable for 1 January – 30 June 2026.
- Emergency Ordinance 156/2024 on certain fiscal and budgetary measures — Removal, with effect from 1 January 2025, of the income tax exemptions for IT, construction and agriculture/food industry and of the related reduced CAS/CASS rates.
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