At a gross base salary of 4,326 lei, the standard July 2026 calculation produces 2,614 lei net. At the 4,325 lei minimum salary, the same employee receives 2,699 lei net. Adding one leu to gross salary temporarily cuts net salary by 85 lei because the base salary no longer equals the minimum and the 200 lei tax relief is lost.
In the series calculated leu by leu, net salary returns to 2,699 lei at 4,480 lei gross and first exceeds it at 4,481 lei, when net pay reaches 2,700 lei. The example assumes a full-time main job with no dependants, eligible children, meal vouchers, exemptions or relief for employees under 26.
Minimum salary
2,699 lei net
- Gross
- 4,325 lei
- CAS + CASS
- 1,444 lei
- Personal deduction
- 865 lei
- Income tax
- 182 lei
Compared salary
2,614 lei net
- Gross
- 4,326 lei
- CAS + CASS
- 1,515 lei
- Personal deduction
- 843 lei
- Income tax
- 197 lei
The gross difference is 1 lei, and the net difference is -85 lei. The first gross base salary whose net exceeds the net salary at the minimum is 4,481 lei, with a net salary of 2,700 lei net.
The tool changes the contractual base salary, so the 200 lei relief no longer applies above the minimum. For bonuses, allowances, meal vouchers and other situations, use the full salary calculator.
Where the 85 lei drop comes from
Emergency Ordinance no. 89/2025 leaves 200 lei per month free from tax for July through December 2026 income when all statutory conditions are met. Government Decision no. 146/2026 set the general minimum salary at 4,325 lei from 1 July.
At 4,326 lei, the contractual base salary no longer equals the minimum. CAS and CASS are calculated on the full gross salary, while the personal deduction and income tax also change. The application's tax engine produces:
| Measure | 4,325 lei gross | 4,326 lei gross | Difference |
|---|---|---|---|
| Tax-free amount | 200 lei | 0 lei | -200 lei |
| CAS | 1,031 lei | 1,082 lei | +51 lei |
| CASS | 413 lei | 433 lei | +20 lei |
| Personal deduction | 865 lei | 843 lei | -22 lei |
| Income tax | 182 lei | 197 lei | +15 lei |
| Net salary | 2,699 lei | 2,614 lei | -85 lei |
The broader change in gross salary, net salary and employer cost is covered in the article on the minimum salary from 1 July 2026. This article follows only the break caused by leaving the relief.
Base salary and actual gross income are different figures
To receive the relief, the contractual gross base salary must equal the minimum salary for that month. Separately, actual gross income used to check the ceiling cannot exceed 4,600 lei from July through December 2026.
The conditions are not interchangeable:
- if base salary is 4,326 lei, relief is lost even when gross income remains below 4,600 lei;
- if base salary remains 4,325 lei, an allowance or bonus may take gross income up to 4,600 lei without losing relief;
- at actual gross income of 4,601 lei, the ceiling is exceeded and relief is lost even if contractual base salary remains 4,325 lei.
In the verified scenario, with base salary held at 4,325 lei, net salary is 2,847 lei at actual gross income of 4,600 lei and 2,765 lei at 4,601 lei. These figures do not describe an increase in base salary to 4,600 or 4,601 lei, but a minimum-salary contract with additional income in the same month.
The employer must document a base salary increase and report it in the employee register. If the deadline has passed, the article on late entries in REGES-ONLINE distinguishes a real modification from the correction of an error.
How allowances, bonuses and vouchers enter the ceiling
ANAF's guidance on the 2026 tax-free amount states that the ceiling includes salary and salary-equivalent income under the Fiscal Code. Salary allowances and bonuses generally enter this gross income and may take the total above 4,600 lei.
Meal vouchers, holiday vouchers and statutory food allowances are excluded when checking the ceiling. That exclusion does not make them tax-free. Meal vouchers have their own effect on CASS, income tax and remaining cash salary, explained in the article on meal vouchers worth up to 45 lei.
The personal deduction moves the recovery point
The personal deduction reduces the income-tax base without reducing CAS or CASS. In the standard example, it is 865 lei at 4,325 lei gross and 843 lei at 4,326 lei gross. As gross salary rises, the deduction falls and net salary gradually recovers its initial loss.
The application's tax engine checked every amount from 4,325 to 4,481 lei. At 4,480 lei, net salary is still 2,699 lei; at 4,481 lei, it is 2,700 lei. Under the article's assumptions, this is the first whole-leu gross salary whose net exceeds net pay at the minimum.
The threshold may change if the employee has dependants, eligible children, the additional deduction for people under 26 or another tax regime. It can also change when the amount entered is actual income above a base salary that remains at the minimum.
Why your calculator may show a different result
The pre-filled July 2026 calculator starts at 4,325 lei, but the result depends on every selected option. Tax period, main-job status, working hours, dependants, children, meal vouchers and exemptions may change taxes or deductions.
First compare the contractual base salary with actual gross income on payroll. If you enter only actual income without correctly preserving the contractual base, you may test a different scenario. The methodology page explains the tax engine's sources, rounding and order of operations.
The 4,325-4,326 lei pair also appears in the dataset for the guide to salary taxation in Romania, alongside other thresholds that change the deduction or relief.
Sources and verification date
We checked the rules and calculations on 5 August 2026. The primary sources are Government Decision no. 146/2026 for the minimum salary, Emergency Ordinance no. 89/2025 for the relief and ceiling, and ANAF guidance on applying the conditions and excluding certain benefits from the ceiling.