- Gross salary
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- Total employer cost
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- Per hour
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- Per year
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Step-by-step calculation
Gross and net salary table (July – December 2026)
| Gross | Net (0 dep.) | Net (2 dep.) | Net under 26 | Employer cost |
|---|---|---|---|---|
| 4,325 RON | 2,699 | 2,743 | 2,764 | 4,418 |
| 4,500 RON | 2,710 | 2,754 | 2,775 | 4,601 |
| 5,000 RON | 2,981 | 3,024 | 3,046 | 5,113 |
| 5,500 RON | 3,252 | 3,295 | 3,317 | 5,624 |
| 6,000 RON | 3,523 | 3,566 | 3,588 | 6,135 |
| 6,500 RON | 3,802 | 3,802 | 3,802 | 6,646 |
| 7,000 RON | 4,095 | 4,095 | 4,095 | 7,158 |
| 8,000 RON | 4,680 | 4,680 | 4,680 | 8,180 |
| 9,000 RON | 5,265 | 5,265 | 5,265 | 9,203 |
| 10,000 RON | 5,850 | 5,850 | 5,850 | 10,225 |
| 12,000 RON | 7,020 | 7,020 | 7,020 | 12,270 |
| 15,000 RON | 8,775 | 8,775 | 8,775 | 15,338 |
| 20,000 RON | 11,700 | 11,700 | 11,700 | 20,450 |
How net salary is calculated
CAS (25%, pension) and CASS (10%, health) are deducted from the gross. The personal deduction is subtracted from what remains, and 10% income tax is applied to the result. Net is gross minus CAS, CASS and income tax. The employer also pays the labour insurance contribution (CAM) of 2.25%.
On the minimum wage, an amount of 200 RON (from July 2026) is not taxed at all, if gross income does not exceed 4,600 RON.
Rules applied (Romania): CAS 25%, CASS 10%, income tax 10%, CAM 2.25%. Minimum wage 4,050 RON (Jan–Jun 2026, Government Decision 1506/2024) and 4,325 RON (from 1 July 2026, Government Decision 146/2026). Tax-free amount 300 / 200 RON (Emergency Ordinance 89/2025). Personal deduction under art. 77 of the Fiscal Code: 20–45% of the minimum wage, minus 0.5 points for every 50 RON above the minimum, up to the minimum wage + 2,000 RON; plus 15% of the minimum wage for under-26s and 100 RON per school-age child. The result is indicative; for special cases (part-time, several contracts, exemptions) check with your accountant.