From 1 July 2026, the full-time minimum gross salary is 4,325 lei. For contracts paid at the proportional minimum, ImpozitSalariu.ro uses gross salaries of 1,081 lei for two hours per day, 2,163 lei for four hours and 3,244 lei for six hours. Standard net salaries are 703 lei, 1,352 lei and 1,985 lei.
Working hours explain only the proportional gross salary. Employer cost may not fall in the same proportion because some contracts require CAS and CASS top-ups to a minimum base. The employer pays the difference without deducting it from the employee's net salary.
The examples use the July 2026 rules, a contract active throughout the month and the employee's main job, with no dependants, eligible children, meal vouchers, income-tax exemption or additional deduction for people under 26. Amounts are rounded to the nearest leu, as in the calculator.
Proportional minimum salary for two, four and six hours
Government Decision no. 146/2026 sets a minimum gross salary of 4,325 lei from 1 July for a normal schedule averaging 166.667 hours per month. The corresponding gross rate is 25.949 lei per hour. The decision states that the amount excludes allowances and other additions.
The daily schedules and gross salaries calculated for this article are:
| Schedule | Estimated monthly hours | Proportional gross salary |
|---|---|---|
| 2 hours/day | 41.67 hours | 1,081 lei |
| 4 hours/day | 83.33 hours | 2,163 lei |
| 6 hours/day | 125 hours | 3,244 lei |
These figures assume pay set exactly at the proportional minimum. If your contract states a higher gross salary, the calculation starts from the contractual figure, not the table row.
When taxes do not follow working hours proportionally
Government Ordinance no. 16/2022 introduced the minimum base rule for CAS, the pension contribution, and CASS, the health contribution, into the Fiscal Code. Without an exemption, CAS and CASS due for full-time or part-time employment must reach the level calculated on the month's applicable minimum base, in proportion to days for which the contract was active.
For July through December 2026, Emergency Ordinance no. 89/2025 reduces the minimum salary used in this rule by 200 lei. The base in these examples is 4,125 lei. This reduction does not automatically give part-time salary the 200 lei tax-free relief, which has separate conditions and requires full-time employment.
The employer withholds CAS and CASS calculated on the employee's income. When the minimum base applies, the employer pays the difference between those contributions and the level calculated at 4,125 lei. Article 146(5^9) of the Fiscal Code governs the CAS difference, while Article 168(6^1) governs the CASS difference. The employer pays them in the employee's name.
The rule remains in force. The article on bills that would remove or change additional taxation of part-time contracts separately tracks their status in the Chamber of Deputies.
This selection simulates the tax effect; it does not establish eligibility for the exemption.
4 hours/day, approximately 83.33 hours/month
- Gross
- 2,163 lei
- Net
- 1,352 lei
- Employee taxes
- 811 lei
- CAM
- 49 lei
- CAS/CASS top-up
- 687 lei
- Employer cost
- 2,899 lei
The employer tops up CAS and CASS to the 4,125 lei base.
The following table keeps the same tax scenario for all three schedules. Non-exempt employer cost includes gross salary, the work insurance contribution (CAM), and CAS/CASS differences paid by the company.
| Measure | 2 hours | 4 hours | 6 hours |
|---|---|---|---|
| Gross salary | 1,081 lei | 2,163 lei | 3,244 lei |
| CAS and CASS withheld from employee | 378 lei | 757 lei | 1,135 lei |
| Income tax | 0 lei | 54 lei | 124 lei |
| Net salary | 703 lei | 1,352 lei | 1,985 lei |
| CAM paid by company | 24 lei | 49 lei | 73 lei |
| CAS difference paid by company | 761 lei | 490 lei | 220 lei |
| CASS difference paid by company | 305 lei | 197 lei | 89 lei |
| Employer cost, no exemption | 2,171 lei | 2,899 lei | 3,626 lei |
| Employer cost, exempt | 1,105 lei | 2,212 lei | 3,317 lei |
At four hours, net salary is 1,352 lei in both cases. The exemption changes employer cost from 2,899 to 2,212 lei by removing the 490 lei CAS and 197 lei CASS differences. The same mechanism explains the cost difference in the two- and six-hour columns.
Who may be exempt from the minimum base
Article 146(5^7) of the Fiscal Code lists situations in which the rule does not apply:
- pupils or students up to age 26 who are enrolled in education;
- apprentices up to age 18;
- people with disabilities and other categories legally entitled to work fewer than eight hours per day;
- old-age pensioners in the public system, subject to the text's exclusions for certain service pensions and non-integrated systems;
- employees with two or more individual employment contracts whose combined monthly base is at least the national minimum gross salary.
Working part-time does not itself prove an exemption. The Fiscal Code requires supporting documents for several situations. For multiple contracts, Ministry of Finance Order no. 1,855/2022 sets the declaration on own responsibility and the procedure followed by employers.
Exemption from the minimum base does not automatically activate another tax relief. Student status under age 26 and the additional age-based personal deduction, for example, are different rules with separate conditions.
What to check before comparing two contracts
For your salary, start with the gross amount in the contract and the month in which income is paid. Then check:
- whether that contract is your main job;
- whether gross salary is the proportional minimum or a higher amount;
- whether you have a statutory exemption and supplied the required document;
- whether employment was active throughout the month;
- whether dependants, eligible children, meal vouchers or other relief change the result.
In the part-time salary calculator, you can select July 2026, working hours, gross salary and an exemption category. Do not select an exemption merely to produce a lower simulated cost. It describes a legal situation that must be supported by the appropriate documents.
For the context behind the increase, the article on the minimum salary from 1 July 2026 compares gross salary, net salary and taxes for full-time work. The methodology page explains the tax engine's sources and rounding to the nearest leu.
Sources and verification date
We checked the rules and calculations on 4 August 2026. The primary sources are Government Decision no. 146/2026 for the minimum salary, Government Ordinance no. 16/2022 and the consolidated Fiscal Code for the minimum base and exemptions, Emergency Ordinance no. 89/2025 for the 200 lei reduction from July through December 2026, and Ministry of Finance Order no. 1,855/2022 for the multiple-contract procedure. We reproduced the examples with the tax functions used by ImpozitSalariu.ro.