| Employee deductions | RON | |
|---|---|---|
| Gross Salary | ||
| Social security (CAS) | ||
| Health insurance (CASS) | ||
| Personal deduction (DP) | ||
| Income tax (IV) | ||
| Net Salary |
| Employer deductions | RON | |
|---|---|---|
| Work insurance contribution (CAM) | ||
| Total gross salary |
Starting January 1, 2025, tax facilities for IT, construction, and agriculture have been eliminated.
From January 1, 2025, the minimum gross salary is 4050 RON.
From July 1, 2024, for the minimum wage, a 300 RON deduction is granted, which is not subject to income tax and social contributions.