Romania Employer Cost Calculator 2026
Enter a gross monthly salary in RON to see the full breakdown: employee deductions (CAS 25% + CASS 10% + 10% income tax), employer contribution (2.25% CAM), and total cost.
Inputs
Result
- Employee CAS (25%)
- 1.250 RON
- Employee CASS (10%)
- 500 RON
- Income tax (10%)
- 325 RON
- Net to employee
- 2.925 RON
- Employer CAM (2.25%)
- 112,5 RON
- TOTAL employer cost
- 5.112,5 RON
Notes & assumptions
- Rates effective 1 Jan 2026 under Romanian Tax Code (Law 227/2015 consolidated).
- The former income-tax exemptions for IT, construction and agriculture no longer apply in 2026.
- Minimum gross salary 2026: 4,050 RON until 30 June, 4,325 RON from 1 July 2026 (Government Decision 146/2026).
- This calculator is informative — for payroll compliance contact a Romanian accountant or our HR-law team.
Frequently asked questions
What is the total employer cost in Romania for a 5,000 RON gross salary?
On top of the 5,000 RON gross salary, the employer pays the 2.25% work-insurance contribution (CAM), i.e. 112.50 RON, for a total employer cost of about 5,112.50 RON. Employee contributions (CAS 25%, CASS 10%) and income tax are withheld from the gross salary.
Do employers pay social contributions in Romania?
Yes — only the 2.25% CAM (work insurance contribution). All other contributions (25% CAS pension + 10% CASS health) are withheld from the employee's gross salary.
Is there a payroll tax cap in Romania?
From 2023, CAS and CASS are calculated on actual gross income with no cap for most employees. Sector exemptions exist for IT, construction, agriculture.
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