Source-cited draft: payroll & social contributions for Romania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
CAS — employee social (pension) contribution
25% of gross salaryRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
CASS — employee health contribution
10% of gross salaryRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
Income tax withheld on salary
10% of the net base (gross less CAS and CASS and any personal deduction)Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/income-determination
CAM — employer labour insurance contribution
2.25% of gross salaryRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
Additional employer CAS — special/hard working conditions
Employer pays an extra 4% (special conditions) or 8% (particularly difficult conditions) CASRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
Combined employee deduction
Approximately 41.5% of gross (25% CAS + 10% CASS + 10% income tax on the reduced net base)Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
Gross national minimum wage
RON 4,050 per month (gross) for 2025Government Decision on the national minimum gross wage — https://eurofast.eu/wp-content/uploads/2025/02/PayrollGuide2025_Romania.pdf
Minimum CASS base for self-employed / non-salary income
Health contribution due where annual non-salary income reaches set multiples of the minimum wage (6/12/24 minimum wages); base capped accordinglyRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes
Payroll tax & contribution remittance deadline
Withheld income tax and social contributions remitted with declaration Form 112 by the 25th of the month following paymentRomanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/tax-administration
Construction / agri-food sector reliefs
Reduced contribution and income-tax facilities historically available to construction and agri-food workers were curtailed/abolished under recent reforms; verify current status for 2025Romanian Fiscal Code (Law 227/2015); Emergency Ordinance (OUG) 156/2024 — https://www.ey.com/en_gl/technical/tax-alerts/romanian-tax-changes-introduced-by-new-fiscal-and-budgetary-measures
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