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- Total employer cost
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Detailed result
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Employee, PFA, copyright or company: what is left in hand
The same monthly cost for the payer, turned into take-home pay by each form of collaboration.
| Form | Net per month | Net per year | State share | Notes |
|---|---|---|---|---|
| Employee (CIM) | 5,721 RON | 68,652 RON | 42.8% | CAS, CASS, tax and CAM; deduction applies |
| PFA, real system | 5,468 RON | 65,610 RON | 35.3% | 10% expenses; CAS 24 min. wages above 97,200 RON |
| Copyright income | 7,983 RON | 95,790 RON | 20.2% | Creative works only; 40% flat expenses |
| SRL, micro 1% + dividends | 7,506 RON | 90,072 RON | 24.9% | Before accounting fees and company expenses |
Example: the payer spends 10,000 RON per month in total, July–December 2026, no dependants. Micro-enterprise tax is 1% of turnover (single rate in 2026, for companies with revenue up to EUR 100,000). Real results depend on expenses, eligibility and accounting costs; use the “Compare” tab in the calculator with your own figures. Indicative only.
2026 rules
How net dividends are calculated for an SRL in 2026
The gross dividend is the part of profit a company distributes to its shareholders. On payment the company withholds 16% tax and pays you the net dividend. You may also owe CASS on it, depending on how much you received in the year.
How CASS works on dividends
CASS is 10% and is calculated on bands, based on net dividends. Below 6 minimum wages (24,300 RON) you owe no CASS. From 6 to 12 minimum wages the base is 24,300 RON (CASS 2,430 RON), from 12 to 24 minimum wages the base is 48,600 RON (CASS 4,860 RON), and from 24 minimum wages up the base is 97,200 RON (CASS 9,720 RON). If you have other non-salary income, the thresholds are assessed on the total; the calculator only counts dividends.
No CAS (pension contribution) is due on dividends.
Worked example
On gross dividends of 100,000 RON, the 16% tax is 16,000 RON and the net dividend is 84,000 RON. That falls between 12 and 24 minimum wages, so CASS is calculated on 48,600 RON and comes to 4,860 RON. You keep 79,140 RON a year, about 6,595 RON a month.
To compare with an employee salary, a PFA or copyright income, use the comparison page. Results are indicative and do not replace advice from an accountant or checking on anaf.ro.
Other calculators: Employee (gross → net) · PFA · Company dividends · Copyright income · Part-time · Compare.
Frequently asked questions
Frequently asked questions about dividends
How much is dividend tax in 2026?
Dividend tax is 16% of the gross dividend and is withheld by the company at payment, under Law 141/2025.
Is CASS due on dividends?
Yes, but only from 6 minimum wages received in the year (24,300 RON). CASS is 10% and is calculated on bands of 6, 12 or 24 minimum wages, based on net dividends.
Is CAS due on dividends?
No. Dividends are not part of the CAS (pension contribution) base. Only tax and, above the threshold, CASS are due.
Where does the dividend come from?
From the company’s net profit, after profit tax or micro-enterprise income tax. The calculator starts directly from the gross dividend distributed to the shareholder.
When is CASS on dividends paid?
CASS on dividends is declared through the single tax return, normally by 25 May of the following year. Check the exact deadline on anaf.ro.
Sources
Legal basis and disclaimer
Calculate your salary in a few seconds
Gross to net, net to gross, employer cost, part-time, PFA and dividends, with the 2026 rules.