From 1 July 2026, Romania's national minimum gross base salary is 4,325 lei per month, 275 lei above the level used in the first half of the year. For an employee eligible for the tax-free amount and receiving no other reliefs or benefits, ImpozitSalariu.ro calculates a net salary of 2,699 lei, compared with 2,574 lei in June. Net pay rises by 125 lei.
The net increase is smaller than the gross increase because CAS, CASS and income tax rise, while the tax-free amount falls from 300 to 200 lei. The example compares two months while keeping every other assumption unchanged.
The minimum salary is 4,325 lei, or 25.949 lei per hour
Government Decision no. 146/2026 sets a minimum gross base salary of 4,325 lei for normal working hours from 1 July 2026. The amount excludes allowances and other additions. The decision uses an average of 166.667 hours per month, corresponding to a gross hourly rate of 25.949 lei.
Until 30 June 2026, the 4,050 lei level established by Government Decision no. 1,506/2024 applied. It corresponded to an average of 165.334 hours per month and a gross hourly rate of 24.496 lei.
The hourly rate in the decision is gross. It does not show take-home pay for an hour worked because net salary depends on contributions, tax, deductions and the contract.
Why a 275 lei gross increase adds 125 lei to net salary
The employee in the example works full-time, has their main job with this employer and has a contractual base salary equal to the minimum for each month. They have no dependants, children eligible for an additional deduction, meal vouchers or income-tax exemption, and do not claim relief for people under 26. Amounts are rounded to the nearest leu, as in the calculator.
Gross salary increase
+275 lei
Employer cost increase
+284 lei
Total taxes in the second bar include the 9 lei added to CAM.
| Measure | June 2026 | July 2026 | Difference |
|---|---|---|---|
| Gross salary | 4,050 lei | 4,325 lei | +275 lei |
| Tax-free amount | 300 lei | 200 lei | -100 lei |
| CAS, pension contribution | 938 lei | 1,031 lei | +93 lei |
| CASS, health contribution | 375 lei | 413 lei | +38 lei |
| Personal deduction | 810 lei | 865 lei | +55 lei |
| Income tax | 163 lei | 182 lei | +19 lei |
| Net salary | 2,574 lei | 2,699 lei | +125 lei |
| CAM paid by employer | 84 lei | 93 lei | +9 lei |
| Total employer cost | 4,134 lei | 4,418 lei | +284 lei |
| Total employee and employer taxes | 1,560 lei | 1,719 lei | +159 lei |
Of the additional 150 lei withheld, 93 lei is CAS, 38 lei is CASS and 19 lei is income tax. Employer cost rises by 284 lei because it also includes the work insurance contribution (CAM), which increases from 84 to 93 lei.
The personal deduction rises in this example because it is tied to the minimum salary for the period. It reduces the income-tax base, not CAS or CASS, and is not paid separately to the employee.
The tax-free amount falls to 200 lei
Emergency Ordinance no. 89/2025 provides that 300 lei per month may be exempt from income tax and compulsory social contributions for income earned from January through June 2026. For July through December 2026 income, the amount falls to 200 lei.
Relief is not granted automatically to every income near the minimum salary. According to ANAF's guidance on the 2026 tax-free amount, all the following conditions must be met:
- the individual employment contract is full-time and is the employee's main job;
- the contractual gross base salary, excluding allowances and additions, equals the minimum salary for that month;
- monthly gross income used for the ceiling does not exceed 4,300 lei in the first half of the year or 4,600 lei from July through December.
ANAF states that meal vouchers, holiday vouchers and statutory food allowances are excluded when checking the ceiling. The tax-free amount may be reduced for a partial month, for example when employment starts or ends during the month.
The requirement for a base salary equal to the minimum can produce a counterintuitive result: at 4,326 lei gross, standard net salary is temporarily lower than at 4,325 lei. The example follows the loss of relief leu by leu and identifies the point at which net pay recovers.
What can change your net salary
The 2,699 lei result is not universal for every contract stating 4,325 lei gross. The personal deduction changes with dependants, eligible children and employee age. Meal vouchers separately affect the card balance and taxes withheld from cash salary.
For part-time employment, check contributions and any employer-paid differences separately in the part-time salary calculator. Sectoral minimum salaries, bonuses, leave and tax exemptions may also change the result. The 4,325 lei discussed here is the general minimum.
You can see the current result on the 2026 minimum net salary page, then adjust the gross salary and options in the calculator. The methodology page explains rounding and the tax engine's sources.
To compare this benchmark with other income levels, the guide to salary taxation in Romania compares net pay and taxes as shares of total employer cost.
Sources and verification date
We checked the statutory amounts and calculations on 4 August 2026. The main sources are Government Decision no. 146/2026 for the new minimum salary, Government Decision no. 1,506/2024 for the previous level, Emergency Ordinance no. 89/2025 and ANAF guidance for the tax-free amounts and their conditions. The Maramureș Territorial Labour Inspectorate notice of 23 June 2026 confirms application of the new minimum and reminds employers of the 20-day reporting period for the employee register.