- 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 a part-time net salary is calculated in 2026
A part-time employee pays CAS (25%) and CASS (10%) on the actual gross in the contract. If the calculation base is below the minimum wage minus the tax-free amount, the employer pays the difference on the employee’s behalf. The employee’s net pay does not fall because of this.
Minimum contribution base
From 1 July 2026 the minimum base is 4,125 RON (the 4,325 RON minimum wage minus the 200 RON tax-free amount). From 1 January to 30 June 2026 it is 3,750 RON. The rule is set out in the Fiscal Code (art. 146 para. 5^6–5^9 and art. 168 para. 6^1).
Exceptions
The rule does not apply to pupils and students up to 26, apprentices up to 18, people with disabilities, old-age pensioners, and people with several contracts whose total base reaches the minimum wage. You can select them in the calculator.
Worked example
On a gross of 3,000 RON, working 4 hours a day, from July to December 2026: CAS is 750 RON, CASS 300 RON and income tax 109 RON, after the basic personal deduction. Net pay is 1,841 RON. Because the 3,000 RON base is below 4,125 RON, the employer pays an extra 394 RON (281 RON CAS and 113 RON CASS), and the employer’s total cost is 3,462 RON.
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 part-time
How is a part-time net salary calculated?
It starts from the gross in the contract. CAS 25%, CASS 10% and 10% income tax are deducted, after the personal deduction. The calculator shows every step.
Who pays the difference if the base is below the minimum?
The employer. If the contribution base is below the minimum wage minus the tax-free amount (4,125 RON from July 2026), the employer pays the CAS and CASS difference, and the employee’s net pay does not fall.
What are the exceptions to the minimum base rule?
Pupils and students up to 26, apprentices up to 18, people with disabilities, old-age pensioners, and people with several contracts whose total base reaches the minimum wage.
Do I enter the contract gross or the full-time salary?
Either. The calculator accepts the gross from the contract or the full-time salary, which it converts to the chosen hours.
What is the minimum wage for part-time?
The minimum wage is proportional to working time. For example, at 4 hours a day, 4,325 RON gives about 2,163 RON.
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.