Payroll guide for Romania: CAS, CASS, D112, and employer obligations in 2026

Romania’s payroll combines one of the EU’s lowest employer payroll burdens with one of its highest employee contribution loads. Employers pay a 2.25% CAM contribution on gross salary, while employees contribute 25% CAS and 10% CASS, with a flat 10% income tax applied after contributions and any personal deduction. Payroll also revolves around strict monthly D112 filings with ANAF, REGES-Online reporting, and the two-stage 2026 minimum wage.

Foreign employers running payroll in Romania need to understand the gross-to-net calculation, employee and employer contributions, personal deduction rules, D112 filing, REGES-Online reporting, and the country’s key compliance deadlines. The figures below reflect the July 2026 minimum wage, current CAS, CASS, and CAM rates, and the Fiscal Code (Law 227/2015), as amended.

While many international companies hire through an Employer of Record, Romania operates through a licensed temporary work agency structure under Articles 88 to 102 of the Labour Code. Companies can use a workforce management platform such as Boundless, a Payoneer company, which manages Romanian payroll, D112 filing, REGES-Online reporting, and Labour Code compliance through a licensed local entity. For contractor engagements, an Agent of Record (AOR) model is the equivalent alternative.

Sector exceptions:

• Construction sector: RON 4,582 per month (maintained under GEO 156/2024).
• Agriculture and food industry: RON 4,050 in H1, rising to RON 4,325 from 1 July.

The July 2026 increase was set by Government Decision No. 146/2026 and transposes the EU Adequate Minimum Wage Directive under Law 283/2024. The Labour Code prohibits paying an employee at the statutory minimum for more than 24 consecutive months; after that, the salary must be increased above the minimum.

Romania applies a flat 10% PIT on salary income. There are no progressive brackets for wages. The tax base is gross salary minus CAS, minus CASS, and minus any applicable personal deduction.

Dividends are taxed at 16% (increased from 10% effective 1 January 2026 under Law No. 141/2025 and Law No. 239/2025). Cryptocurrency gains were also raised to 16% for 2026.

The personal deduction is a monthly allowance subtracted from the taxable base, available only for the primary workplace. It phases out as income rises, reaching zero above the threshold defined as the current minimum wage plus RON 2,000:

• For 2026 H1 (minimum wage RON 4,050): eligibility applies up to approximately RON 6,050 gross per month.
• For 2026 H2 (minimum wage RON 4,325): the threshold rises accordingly.

A special facility applies to full-time employees whose base salary equals the national minimum wage and whose total gross income (excluding meal vouchers and holiday vouchers) does not exceed set thresholds:

The employer’s only mandatory social contribution for standard employment is CAM (Contribuția Asiguratorie pentru Muncă):

Romania does not require employers to pay CAS or CASS for standard employment; both fall entirely on the employee. This makes Romania’s employer payroll burden one of the lowest in the EU. For comparison, Germany’s employer contributions sit around 20 to 22% of gross, and France’s around 30 to 45%.

CAM is declared and paid via D112.

Romania’s employee register transitioned from the legacy REVISAL desktop application to the fully web-based REGES-Online platform under Government Decision No. 295/2025. From 1 January 2026, REVISAL is permanently blocked and REGES-Online is the sole operative system. REGES-Online is managed by Inspecția Muncii (the Labour Inspectorate) and interoperates in real time with ANAF and ONRC for automatic data validation.

Key employer obligations under REGES-Online:

• Register new employment contracts before the employee’s first day of work.
• Record salary changes, position changes, and relocations within three working days.
• Record contract suspensions (sick leave, maternity, parental, unjustified absences) at the time of occurrence.
• Record contract terminations at the time of termination.

Fields required by REGES-Online beyond the legacy REVISAL scope include the exact workplace address (including for teleworkers and hybrid workers), the mode of work (telework, hybrid, on-site, mobile), detailed working hours with breaks and rest periods, and detailed salary components (bonuses, allowances, recurring items).

Sanctions:

• Failure to register the employer account: RON 15,000 to RON 20,000.
• Failure to fill in mandatory contract data: RON 5,000 to RON 10,000.
• Failure to register a service provider agreement for outsourced REGES management: RON 3,000 to RON 6,000.

Meal vouchers (tichete de masă) are capped at RON 45 per working day (as of November 2025). They are subject to 10% income tax and 10% CASS on the employee side and are exempt from CAS. Vouchers are issued in electronic card format only and cannot be granted during holiday, sick leave, or business trips with per diem.

Other common allowances (each subject to specific tax treatment within the 33% salary cap on aggregate benefits):

• Private supplementary health insurance: up to EUR 400 per year per employee, exempt from income tax and social contributions.
• Supplementary private pension (Pillar III): up to EUR 400 per year, exempt from income tax within the aggregate cap.
• Cultural vouchers: RON 240 per month (H2 2025 and through March 2026 per Ministry order).
• Nursery vouchers: RON 710 per month (H2 2025 and through March 2026).
• Sports and fitness subscription: up to EUR 100 per year, exempt within the aggregate cap.

The RON 400 per month untaxed working-from-home allowance was removed from January 2024; reimbursement of documented WFH costs is now the standard route, within the 33% salary cap on aggregate benefits.

• Sick leave: Employees generally receive 75% of their average gross salary over the previous 12 months, rising to 100% for certain medical conditions. Between 1 February 2026 and 31 December 2027, the first day of sick leave is unpaid. The employer pays days 2 to 5, while the National Health Insurance House (CNAS) funds the remaining entitlement. Employers reclaim the CNAS-funded portion through the reimbursement process within 90 days.
• Maternity leave: Maternity leave lasts 126 days and is paid at 85% of the employee’s average gross salary over the previous six months. The employer advances the benefit through payroll and is reimbursed by the National Health Insurance Fund (FNUASS) via CNAS.
• Paternity leave: Eligible employees receive 10 or 15 working days of leave at 100% of salary. The employer bears the full cost, with no reimbursement.
• Parental leave: The child-raising allowance equals 85% of the employee’s previous 12 months’ net income, capped at RON 8,500 per month and subject to 10% CASS from August 2025. The allowance is paid directly to the parent by AJPIS rather than through employer payroll.

For a foreign employer running Romanian payroll in 2026, the total per-head monthly cost above gross salary is:

• 2.25% CAM contribution on gross, no cap.
• Payroll processing and administrative overhead (workforce management platform fee, D112 preparation, REGES-Online administration, SPV credential management).
• Employer-funded portion of paternity leave (100% of gross for 10 or 15 working days per new child).
• Employer-funded portion of sick leave (days 2 to 5 in the 2026 to 2027 period, before CNAS reimbursement).

The employee’s share (25% CAS + 10% CASS + 10% PIT) is withheld from gross. The employer’s cost profile above gross salary is materially lower in Romania than in most EU markets, which is one reason foreign employers use Romania as an outsourcing and delivery base.