- 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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Detailed result
Step-by-step calculation
Compare
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 to compare employee, PFA, SRL and copyright income
The comparison starts from the same monthly amount the company or client pays, the cost to the payer, and turns it into net pay through each way of working. For an employee, the amount is the employer’s total cost. For a PFA and copyright income it is the monthly income received. For an SRL, the amount is turnover, from which micro-enterprise income tax is deducted (1% by default, 3% if you choose) before dividends are taxed.
Worked example
At 10,000 RON a month paid by the company or client, from July to December 2026, you get roughly: 5,721 RON net a month as an employee, 6,075 RON as a PFA without expenses, 7,506 RON through an SRL with dividends and 7,983 RON on copyright income.
How to read the result
The figures are indicative and do not say which form suits you. A salary gives full social protection, a PFA and an SRL have their own costs and obligations (accountant, expenses, local taxes), and copyright income can only apply to works protected by law. The SRL calculation does not include company expenses and does not account for reinvested profit.
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 the comparison
Which form of income is the most advantageous?
It depends on the activity, the income and how much you want to pay for social protection. The calculator only shows what you keep net from the same amount; it does not say which form suits you.
Why does net pay differ so much between forms?
Each form is taxed differently: a salary has contributions and tax on gross, a PFA has CASS, CAS and tax on net income, an SRL has company tax and dividend tax, and copyright income has a 40% flat-rate deduction.
Can I use copyright income for any activity?
No. Copyright income applies only to works protected by law. Not every collaboration can be classed here, so check with an accountant or lawyer.
How is the SRL calculated in the comparison?
Micro-enterprise income tax (1% by default) is deducted from the monthly amount, and the remaining profit is paid out as dividends, with 16% tax and CASS by band. Company expenses are not included.
Can I change the micro tax rate and the PFA expenses?
Yes. In the calculator you can choose a micro rate of 1% or 3% and PFA expenses as a percentage of revenue.
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.