PFA 2026 - Real System: Full Taxation (CAS, CASS, Income tax)

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

2026 annual reference baseline

• For annual CAS/CASS threshold placement in 2026, practical reference minimum wage is 4,050 RON (value in force at obligation deadline, 2026-05-25), even if legal minimum wage changes later in the same year.

CAS thresholds (annual)

• 12 x 4,050 = 48,600 RON
• 24 x 4,050 = 97,200 RON

Rules:

• below 12 minimum wages: CAS not mandatory (optional payment)
• between 12 and 24 minimum wages: CAS base at least 12 minimum wages
• above 24 minimum wages: CAS base at least 24 minimum wages

CASS thresholds (annual)

• minimum floor: 6 x 4,050 = 24,300 RON
• maximum cap: 72 x 4,050 = 291,600 RON (Law no. 239/2025)

Rules:

• below 6 minimum wages:
  • general rule: CASS computed on minimum floor
  • legal exceptions: direct CASS on actual net income
• between 6 and 72 minimum wages: CASS base is actual net income
• above 72 minimum wages: CASS base capped at 72 minimum wages

Income tax

• Income tax rate: 10%
• Taxable base in this simulator baseline: fiscal net income minus CAS and CASS, according to configured legal assumptions.