Direct Employee 2026 - Complete Tax Framework (CIM, non-PFA)

Informational tool only; verify applicable legal rules in force with an accountant or a lawyer.

Main legal anchors for 2026 baseline

• Minimum gross salary in H1 2026: 4,050 RON.
• H2 2026 increase to 4,325 RON: treated as planned-change baseline until final legal act is in force.
• Untaxed amount:
  • 300 RON/month in H1 2026
  • 200 RON/month in H2 2026

Monthly payroll model

• Employee CAS: 25% of contribution base
• Employee CASS: 10% of contribution base
• Income tax: 10% of taxable base
• Employer CAM: 2.25% of contribution base

Notes for interpretation

• Effective net outcome is sensitive to:
  • minimum-wage period (H1 vs H2),
  • untaxed amount eligibility,
  • dependents bucket,
  • supplementary deductions (youth / child in education),
  • configured benefits and employer-side costs.