Published: · Salary and PDF · ~2 min read
Contributions and income tax are deducted from the gross salary, and what is left is the net salary. Below is the calculation on a concrete example, using the rules that the site's salary calculator applies.
Example: gross 5,000 lei
| Item | How it is calculated | Amount |
|---|---|---|
| CAS (pension) | 25% × 5,000 | 1,250 lei |
| CASS (health) | 10% × 5,000 | 500 lei |
| Personal deduction | under art. 77 of the Fiscal Code | 562 lei |
| Income tax | 10% × (5,000 − 1,250 − 500 − 562) | 269 lei |
| Net salary | 5,000 − 1,250 − 500 − 269 | 2,981 lei |
| Employer CAM | 2.25% × 5,000 | 113 lei |
| Total employer cost | 5,000 + 113 | 5,113 lei |
How to read the table: pension and health are calculated directly from gross; income tax is calculated after subtracting the contributions and the personal deduction; and the employer pays the work insurance contribution (CAM) on top.
How the net changes in other situations
For the same 5,000 lei gross, the calculator shows:
| Situation | Net |
|---|---|
| No dependants | 2,981 lei |
| 1 dependant | 3,003 lei |
| 2 dependants | 3,024 lei |
| Under 26 | 3,046 lei |
| 1 child in school | 2,991 lei |
Rules applied in the calculator
- CAS 25%, CASS 10%, income tax 10%, CAM 2.25%.
- Gross minimum wage: 4,050 lei from January to June 2026 and 4,325 lei from 1 July 2026 (Government Decision 146/2026).
- Tax-free amount of 300 / 200 lei (Emergency Ordinance 89/2025).
- Personal deduction under art. 77 of the Fiscal Code, with increases for people under 26 and for children in school.
The result is indicative. For special situations (part-time, several contracts, other types of income) check with an accountant or your employer. The rules can change, and the article is updated when they do.
Calculate for your own salary
Enter your gross in the salary calculator, or go straight to the net to gross calculation. For a ready-made example, see the gross salary of 5,000 lei.
Calculate your own net
Enter your gross and see the net, deductions and employer cost.