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Romania net salary calculator 2026

Updated to current legislation (March 2026)

Net salary is the amount effectively received by the employee after statutory contributions and income tax are withheld from gross salary.

Block 1 - Net Salary Calculator (Smart)

Instantly calculate net salary and tax components (CAS, CASS, income tax) from gross salary.

Apply 0% income tax for eligible exemptions.

Rezultate

Net salary2.955,00 lei
CAS (25%)1.250,00 lei
CASS (10%)500,00 lei
Income tax (10%)295,00 lei
Applied personal deduction300,00 lei
Salary payable (after deductions)2.955,00 lei
Total employer cost5.112,50 lei

CAM (2.25%): 112,50 lei

Brut ajustat (full-time): 5.000,00 lei

Bază impozabilă: 2.950,00 lei

How net salary is calculated (2026)

Net salary in Romania 2026 follows current tax formulas.

1. Employee contributions

CAS (25%) and CASS (10%) are calculated before income tax.

2. Taxable base

Taxable base is calculated after contributions and deduction.

Taxable base = Gross salary − CAS − CASS − Applicable personal deduction

3. Income tax

Income tax is 10% of the taxable base.

Income tax = 10% × Taxable base

4. Net salary

Net salary is gross minus contributions and income tax.

Net salary = Gross salary − CAS − CASS − Income tax

Core tax rates for 2026

ComponentăProcent
CAS (pension)25%
CASS (health)10%
Income tax10%
CAM (employer contribution)2.25%

Personal deduction in 2026

Personal deduction is a tax-free amount used for income tax calculation.

  • Until June 30, 2026300 lei non-taxable amount
  • From July 1, 2026200 lei non-taxable amount
Deduction applies only if gross salary is within eligible threshold.

Part-time handling

For part-time contracts, calculations are proportional to worked hours: Part-time gross = Minimum gross × (worked hours / 40).

Example calculation (full-time)

Reference example for gross salary 5,000 lei:

  • Gross salary: 5,000 lei
  • CAS = 5,000 × 25% = 1,250 lei
  • CASS = 5,000 × 10% = 500 lei
  • Taxable base = 5,000 − 1,250 − 500 = 3,250 lei
  • Tax = 3,250 × 10% = 325 lei
  • Net salary = 5,000 − 1,250 − 500 − 325 = 2,925 lei

Total employer cost

Besides gross salary, employer pays labor insurance contribution (CAM = 2.25%).

  • Total employer cost = Gross salary + CAM
  • Example: 5,000 + (5,000 × 2.25%) = 5,112.5 lei

Frequently asked questions

  • What is net salary?

    Net salary is the amount received by employee after legal deductions.

  • What is the difference between gross and net?

    Gross is before taxes; net is after CAS, CASS and income tax.

  • What additional tax does employer pay?

    Employer pays CAM (2.25%) on top of gross salary.

Useful tips

  • Use monthly gross salary for correct results.
  • For yearly scenarios, combine with other e:corg tools.

ERP integration

In e:corg ERP, payroll is automated with up-to-date legislation:

  • payslip generation
  • fiscal reports
  • automated declarations
  • SAF-T and D112 integration
See Payroll module in e:corg

Update date

Last update: March 5, 2026. Information aligned with Fiscal Code and official sources.