Romania Salary Calculator 2026
Calculate your net salary from gross (or gross from net) with CAS, CASS, income tax and the personal deduction.
Employee Contributions 2026
Income Tax
Minimum Wage 2026
How salaries are calculated in Romania
In Romania almost the entire tax burden on a salary falls on the employee. Three amounts are withheld from gross pay, and the employer declares and pays them to ANAF every month through form D112: the pension contribution (CAS), the health contribution (CASS) and income tax.
CAS and CASS
CAS is 25% of gross pay and funds the public pension system; for people enrolled in Pillar II, part of it goes to their private pension fund without changing net pay. CASS is 10% and funds public health insurance (CNAS). There is no cap: both contributions apply to the whole gross salary.
Income tax and the personal deduction
Income tax is a flat 10%, but it is applied only after CAS, CASS and the basic personal deduction have been taken off gross pay. The deduction is 20% of the minimum wage when gross pay is at minimum-wage level, falls by 0.5 percentage points for every 50-lei band above it and disappears above the minimum wage + 2,000 lei (6,325 lei from July 2026). Contributions, the deduction and the tax are rounded to the nearest leu, as on a real payslip.
Minimum wage and the untaxed amount
The minimum wage is 4,050 lei until 30 June and 4,325 lei from 1 July 2026. For full-time employees paid at this level, part of the salary is left out of the base for CAS, CASS and tax: 300 lei in the first half of the year and 200 lei in the second. The relief is lost if gross salary income exceeds 4,300 lei or 4,600 lei respectively. As a result, net pay on the minimum wage is 2,699 lei. The calculator applies the untaxed amount to any gross between the minimum wage and that ceiling.
What the employer pays
On top of gross pay, the employer owes only the work insurance contribution (CAM) of 2.25%. It does not affect net pay.
Example: 9,700 lei gross
- CAS 25%: 2,425 lei
- CASS 10%: 970 lei
- Personal deduction: 0 lei (gross is above 6,325 lei)
- Income tax: 10% of 6,305 lei = 631 lei
- Net salary: 5,674 lei
The employer also pays 218 lei in CAM, so the total cost of the job is 9,918 lei.
What the calculator does not cover
The calculation assumes an employee with no dependants, working at their main job. It does not include the additional deductions (for dependants or for employees under 26), meal vouchers and other benefits, the income tax exemption for people with severe or pronounced disabilities, or the rules for part-time contracts, where CAS and CASS are generally due on at least the minimum wage.
Frequently Asked Questions
How do I calculate net salary from gross?
Formula: Net = Gross − CAS (25%) − CASS (10%) − income tax (10% of the taxable base). Taxable base = Gross − CAS − CASS − basic personal deduction. Example: for 8,000 lei gross: CAS = 2,000 lei, CASS = 800 lei, personal deduction 0 (income above the minimum wage + 2,000 lei), taxable base = 5,200 lei, tax = 520 lei, net = 4,680 lei.
What is the minimum wage in 2026?
The gross national minimum wage is 4,050 lei from January to June 2026 and 4,325 lei from 1 July 2026 (HG 146/2026), which gives a net salary of 2,574 lei and 2,699 lei respectively. Employees paid the minimum wage benefit from an untaxed amount: 300 lei until June, then 200 lei.
Are there still tax breaks for IT workers?
No. Since January 2025 the tax exemptions for employees in IT, construction, agriculture and the food industry have been abolished (OUG 156/2024). All employees now pay the full CAS 25%, CASS 10% and 10% income tax.
What contributions does the employer pay?
The employer pays the work insurance contribution (CAM) of 2.25% of gross salary. It does not affect the employee's net pay, as it is paid separately by the employer.
What is the 300 lei untaxed amount?
For full-time employees whose base salary equals the minimum wage, part of the salary is left out of the base for CAS, CASS and income tax: 300 lei in January–June 2026 (if gross salary income does not exceed 4,300 lei) and 200 lei in July–December 2026 (gross income of at most 4,600 lei), under OUG 89/2025.
How much is income tax?
Income tax on salaries is a flat 10%, applied to the taxable base: gross minus CAS, CASS and the basic personal deduction.