As of 7 August 2026, the minimum CAS and CASS contribution base still applies to part-time employment contracts that do not qualify for an exemption. The employer withholds contributions calculated on the employee's actual gross income and pays the difference up to the level required by the Fiscal Code.
The Chamber of Deputies is considering four bills concerning the minimum base or contribution treatment of part-time contracts. Their texts differ: two would repeal the paragraphs governing the minimum CAS base, one would add an exemption for certain parents, and the newest would make contributions proportional to working hours. One bill has a rejection report. The official records show the other three as referred for a report, with no report filed. None has become law.
What currently applies to a part-time contract
ANAF Order no. 605/2026 and its D112 instructions, published on 13 May 2026, confirm the use of the minimum base under Article 146(5^6) and Article 168(6^1) of the Fiscal Code. For income earned from July through December 2026, Emergency Ordinance no. 89/2025 reduces the base by 200 lei.
The minimum gross salary is 4,325 lei from 1 July 2026, so the minimum base for a contract active throughout the month is 4,125 lei. For a non-exempt contract, the rule works as follows:
- CAS and CASS withheld from the employee are calculated on actual gross salary;
- the employer calculates the difference up to the contributions due on the 4,125 lei base;
- the employer pays the difference in the employee's name and does not deduct it from net salary.
The example uses a four-hour contract active throughout the month and paid at the proportional minimum. It assumes the employee's main job, with no dependants, eligible children, meal vouchers, income-tax exemption or additional deduction for employees under 26. Gross salary is 2,163 lei. Under these assumptions, net salary is 1,352 lei, while the company pays an additional 490 lei in CAS and 197 lei in CASS.
| Measure | No exemption | Exempt from minimum base |
|---|---|---|
| Gross salary | 2,163 lei | 2,163 lei |
| Net salary | 1,352 lei | 1,352 lei |
| CAS difference paid by company | 490 lei | 0 lei |
| CASS difference paid by company | 197 lei | 0 lei |
| Total employer cost | 2,899 lei | 2,212 lei |
The example shows why the debate primarily concerns employer cost. The full calculation for two, four and six hours, including the exemption list, appears in the article on part-time salaries after 1 July 2026.
Status of the four bills
The Chamber of Deputies records showed the following position on 7 August 2026:
| Bill | Proposal | Status in the Chamber of Deputies |
|---|---|---|
| PL-x 236/2023 | Repeal Article 146(5^6)-(5^9), which governs the minimum CAS base | Referred to the budget committee for a report; no report shown as filed |
| PL-x 241/2023 | Repeal the same paragraphs on the minimum CAS base | Rejection report received on 23 October 2025; awaiting the agenda |
| PL-x 24/2025 | Exemption from the minimum CAS base for parents or guardians of at least two children, under the proposed conditions | Referred to the budget committee for a report; latest opinion shown is dated 28 October 2025 |
| PL-x 119/2026 | Repeal paragraphs (5^6)-(5^9) and make contributions proportional to working hours | Referred to the budget committee for a report; latest opinion shown is dated 14 May 2026 |
PL-x 119/2026 is the new development compared with the bills introduced in 2023 and 2024. The Senate tacitly adopted it on 23 February 2026, and the Chamber of Deputies is the decision-making chamber. The bill changes several tax rules, not only the treatment of part-time contracts, and the budget committee may amend it before the vote.
The rejection report on PL-x 241/2023 does not itself end the procedure. Deputies must vote on the bill in plenary session. Nor does referral of the other bills to committee provide a date on which the tax rule might change.
When the calculation can actually change
A bill before Parliament does not change the D112 return or payroll. For the rule to disappear, the Chamber of Deputies must adopt a final text. The law must then be promulgated, published in Romania's Official Gazette and applied from the date stated in it.
The adopted version may differ from the original proposal. Deputies may retain only part of the amendments or introduce other exemptions. A reliable calculation becomes possible after publication and verification of the implementing rules or reporting instructions.
Until then, employers must use the current rule and retain documents supporting the exemptions in the Fiscal Code. Subject to the statutory conditions, exempt groups include pupils and students up to age 26, old-age pensioners, and employees with several contracts whose combined bases reach the minimum salary.
What you can check in the calculator
The part-time salary calculator applies the rules in force for the selected month. For August 2026, select the hours, contractual gross salary and an exemption only if the employee meets the conditions and has the required documents.
Repealing the minimum base would reduce the CAS and CASS differences paid by the company. The exact effect will depend on the text published in the Official Gazette. The employee's net salary would not automatically rise by the sums the employer no longer pays because those differences are not currently withheld from net salary.
Sources and verification date
We checked the legislative status on 7 August 2026 in the official records for PL-x 236/2023, PL-x 241/2023, PL-x 24/2025 and PL-x 119/2026. We verified the current rule against the consolidated Fiscal Code, Emergency Ordinance no. 89/2025 and the D112 instructions published on 13 May 2026. The four-hour example was reproduced with the tax functions used by ImpozitSalariu.ro.