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Payroll in Romania 2026: Guide for Foreign Employers

Running payroll in Romania in 2026 means hiring through a Romanian employer (a company, a branch or another registered establishment), signing a written employment contract before the first working day, registering it in REGES-ONLINE, and paying the employee’s salary, contributions and income tax every month, with the D112 return due by the 25th of the following month. The statutory minimum gross wage is RON 4,050 until 30 June 2026 and RON 4,325 from 1 July 2026. This guide explains the rules a foreign employer needs most, with worked examples and links to the official sources. It is general information, verified on 24 October 2026, not individual tax or legal advice.

At a glance

  • Employer: the practical route is a Romanian entity (SRL, branch or other registered establishment); for non-EU workers the law defines the employer as an entity with a presence in Romania.
  • Minimum wage: RON 4,050 gross until 30 June 2026, RON 4,325 from 1 July 2026 (Government Decision 146/2026).
  • Employee contributions: pension (CAS) 25%, health (CASS) 10%, income tax 10%.
  • Employer contribution: work insurance contribution (CAM) 2.25% on top of gross salary.
  • Deadlines: contract registered in REGES-ONLINE by the day before work starts; D112 return and payment by the 25th of the next month.

Who can be the employer

For a foreign group, the practical route is to employ people through a Romanian legal entity: a limited liability company (SRL), a branch of the foreign company or another registered establishment. For workers from outside the EU, the law that governs access to the Romanian labour market (Emergency Ordinance 32/2026) defines the employer as a person or company with a registered office, domicile or work point in Romania, or the Romanian branch of a foreign company. It also introduces an online employer registration step on the WorkinRomania platform.

Status check on 24 October 2026: the WorkinRomania platform displayed a notice that employer registration and authorisation flows were disabled after a court decision suspending the order on the list of shortage occupations, and the ministry had announced an appeal. The situation is changing, so confirm the current procedure with the official platform before planning a non-EU hire. For EU and EEA citizens there is no work-permit step.

The employment contract and REGES-ONLINE

The individual employment contract must be in writing, in Romanian, and concluded at the latest the day before work starts. For a foreign-citizen employee, the contract is also drawn up in the language of the employee’s country of origin or in an international language the employee understands. One copy goes to the employee before starting work.

The contract data must be submitted in REGES-ONLINE, the Labour Inspectorate’s employee register, at the latest the day before the activity begins. Later changes to salary, position or working time are also submitted within the legal deadlines. The deadlines and sanctions are explained, in Romanian, in our REGES-ONLINE guide.

Salary, contributions and what the employer really pays

Romanian payroll starts from the gross salary agreed in the contract, which cannot be below the minimum wage for a full-time job. The employee’s net salary results after the employee’s contributions and income tax, and the employer adds its own contribution on top.

ItemRatePaid byBase
Pension contribution (CAS)25%Employee, withheld from grossGross salary
Health contribution (CASS)10%Employee, withheld from grossGross salary
Income tax10%Employee, withheld from grossGross salary minus CAS, CASS and the personal deduction, where applicable
Work insurance contribution (CAM)2.25%Employer, on top of grossGross salary

From 1 July 2026, employees whose contract salary equals the minimum wage, who work full time at their main job and whose total monthly gross does not exceed RON 4,600, receive a tax-free amount of RON 200 per month (RON 300 per month from January to June 2026), under Emergency Ordinance 89/2025. The personal deduction still applies to salaries up to the minimum wage plus RON 2,000.

Three worked examples

The figures below are for one full-time employee with no dependants, in the main job, rounded to the nearest leu. Small differences of one or two lei can appear depending on rounding in the payroll software.

Gross salaryNet salaryEmployer cost (gross + CAM)
RON 4,325 (minimum wage, with the RON 200 tax-free amount)about RON 2,699about RON 4,418
RON 6,000about RON 3,523RON 6,135
RON 8,000RON 4,680RON 8,180

For the minimum wage, CAS and CASS apply to RON 4,125, because the tax-free amount is excluded. For RON 6,000, CAS is RON 1,500, CASS is RON 600, the personal deduction is about RON 130, income tax is about RON 377 and CAM is RON 135. For RON 8,000 there is no deduction and no tax-free amount: CAS RON 2,000, CASS RON 800, income tax RON 520 and CAM RON 180. For a longer Romanian-language breakdown, see the cost of an employee in 2026 and the 2026 minimum wage.

The monthly payroll cycle

  • During the month: time sheets, leave and sick-leave certificates are collected.
  • Payment of salaries: on the day set in the contract, collective agreement or internal rules; the law requires payment at least once a month and allows bank transfer. There is no fixed legal payment date.
  • By the 25th of the next month: the employer pays the contributions and income tax and files the D112 return with ANAF. When the 25th falls on a weekend or a public holiday, the deadline moves to the next working day.
  • Records: payslips, the payroll register and the supporting documents are kept for the legal archiving periods.

Leave, sickness and benefits

  • Annual leave: at least 20 working days a year; leave can be paid out in cash only when the contract ends.
  • Sick leave: for certificates issued between 1 February 2026 and 31 December 2027, the indemnity is calculated without the first working day of the leave; the employer pays for days 2 to 6 of the incapacity and the health insurance fund (FNUASS) from day 7, with exceptions set by law. Percentages are 55%, 65% or 75% of the calculation base depending on the length of the episode.
  • Meal vouchers: the maximum face value is RON 45 per working day under Law 201/2025; check the current figure for the period you are paying.
  • Remote work: Law 81/2018 regulates telework, where the employee regularly works from a place other than the employer’s premises using IT and communications technology.

Posted and cross-border employees

Employees posted to Romania from another EU or EEA state remain subject to the Romanian minimum conditions on working time, rest, leave and minimum pay under Law 16/2017. For social security, Regulation 883/2004 decides which country’s system applies; the portable document A1 certifies it, and in Romania it is issued by the National House of Public Pensions (CNPP). Employing a worker who lives in another country, or sending a Romanian employee abroad, should be checked case by case, because both the tax and the social security treatment depend on the situation.

Common mistakes foreign employers make

  • Starting work before the contract is signed and registered in REGES-ONLINE.
  • Applying the old minimum wage after 1 July 2026, or forgetting that the contract salary must be at least the minimum for a full-time job.
  • Ignoring the 25th-of-the-month deadline for D112 and payment.
  • Treating a contractor as an employee, or the reverse, without checking the criteria.
  • Assuming that a foreign entity can employ non-EU staff in Romania without a Romanian entity.

Frequently asked questions

Can a foreign company employ staff in Romania without a local company?

For non-EU workers the law defines the employer as an entity with a registered office, domicile or work point in Romania, or a Romanian branch of a foreign company. For EU and EEA citizens the position depends on the structure chosen, so confirm it with a local adviser before the first hire.

What is the minimum salary in Romania in 2026?

The minimum gross wage is RON 4,050 per month until 30 June 2026 and RON 4,325 per month from 1 July 2026, under Government Decision 146/2026. The net amount at RON 4,325 is about RON 2,699 when the RON 200 tax-free amount applies.

When must payroll taxes and the D112 return be paid and filed?

By the 25th of the month following the salary month. If the 25th is a non-working day, the deadline moves to the next working day.

How much does an employee cost on top of the gross salary?

In Romania the employer adds the work insurance contribution (CAM) of 2.25% to the gross salary. For a gross salary of RON 6,000 the total employer cost is RON 6,135.

Can REALCONT® run payroll in English for a foreign-owned company?

Yes. REALCONT® prepares gross-to-net payroll, payslips, the D112 return and REGES-ONLINE updates for companies in Romania and reports to the head office in English. See our payroll services page or contact us for a quote.

Need payroll in Romania handled for you?

REALCONT® has been providing payroll and HR administration for companies in Romania since 2004, with remote collaboration and reports in English. See our payroll services in Romania or ask for a quote — we reply on the same working day. The Romanian payroll service is described at salarizare.

Official sources

Last verified: 24 October 2026. Rules change; confirm the current position before acting.

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