For salaries earned in July 2026, Romanian employers must use the new version of the D112 return. The national minimum gross salary is 4,325 lei, but the form also contains the figure 4,125 lei. These figures describe different amounts: 4,325 lei can be the gross salary earned, while 4,125 lei can be the contribution base or the reference amount used for an employment contract paid below the full-time minimum.
Joint Order no. 605/95/928/2,314/2026 applies from the return for July income. Employers that file monthly must submit it by 25 August 2026. The income payer files the return; the employee does not file it.
The examples below use section A of D112 for one employment contract, normal working conditions and no medical leave. They show how the payroll figures map to the return. They do not validate the XML file or cover every insured-person category.
Why 4,325 lei, 4,125 lei and 200 lei appear in the same return
Government Decision no. 146/2026 sets the national minimum gross salary at 4,325 lei from 1 July 2026. Emergency Ordinance no. 89/2025 then uses that amount in two separate rules.
| Amount | Meaning in the July 2026 examples |
|---|---|
| 4,325 lei | The full-time minimum gross salary and the gross earnings in the first example |
| 4,125 lei | 4,325 lei minus 200 lei; the social insurance (CAS) and health insurance (CASS) contribution base for an eligible employee, or the minimum-contribution reference for a contract paid below the full-time minimum |
| 200 lei | The tax-free amount granted only to employees who meet the conditions in Emergency Ordinance no. 89/2025 |
| 2,163 lei | The proportional minimum gross salary for the four-hour contract in the second example |
The 200 lei deduction appears in two calculations. The salary relief reduces the tax and social contribution base for an eligible full-time employee whose main job is with that employer. Separately, Emergency Ordinance no. 89/2025 reduces the reference used for the minimum CAS and CASS base for contracts paid below the national minimum by 200 lei. A part-time contract does not receive the salary relief merely because the employer compares its contributions with 4,125 lei.
Full-time employment at the minimum salary: 4,325 lei gross
The first example covers a full-time employee whose main job and contractual base salary are both with this employer and whose contractual salary equals the national minimum. The employee receives no meal vouchers, has no dependants or eligible children, and claims no income-tax exemption or additional deduction for employees under 26. The contract remains active throughout the month, and the relevant gross income does not exceed the 4,600 lei ceiling.
The employee qualifies for the 200 lei tax-free amount. The July 2026 minimum-salary calculation produces CAS of 1,031 lei, CASS of 413 lei and a net salary of 2,699 lei.
| Field in section A | Amount | Explanation |
|---|---|---|
| Gross income earned | 4,325 lei | Salary earned in July |
| Row 8, CAS base | 4,125 lei | Gross salary after deducting the tax-free amount |
| Row 8.2, tax-free amount | 200 lei | Relief granted by Emergency Ordinance no. 89/2025 |
| Row 8.3, gross earnings | 4,325 lei | The 4,125 lei CAS base plus the 200 lei tax-free amount |
| Row 9, CASS base | 4,125 lei | Base used to calculate CASS |
| Row 10, CASS withheld | 413 lei | 10% of the 4,125 lei base, rounded to the nearest leu |
| Row 11, CAS withheld | 1,031 lei | 25% of the 4,125 lei base, rounded to the nearest leu |
The employer does not pay a CAS or CASS top-up in this case. The 4,125 lei contribution base is equal to the 4,125 lei reference, so the fields for the reference amount and employer top-ups contain zero.
The employee must meet all the conditions in Emergency Ordinance no. 89/2025 to receive the 200 lei relief: full-time employment, the main job held with this employer, a contractual base salary equal to the national minimum and relevant gross income of no more than 4,600 lei. The amount is reduced when the employee starts or leaves during the month, or when the income covers only part of a month.
Four-hour contract: 2,163 lei gross, with no exemption
The second example keeps the main-job assumption and the other conditions but uses a four-hour contract paid at the proportional minimum. The gross salary is 2,163 lei. The contract remains active throughout the month, and the employee does not qualify for an exemption from the minimum contribution base.
The employer withholds CAS and CASS from the employee's actual gross income of 2,163 lei. The company separately calculates contributions on the 4,125 lei reference amount and pays the difference. The D112 instructions require the employer to report the differences in the employee's name without deducting them from the employee's net salary.
| Field in section A | Amount | Explanation |
|---|---|---|
| Minimum-base box | 2 | Contract below the full-time minimum, with no exemption |
| Gross income earned | 2,163 lei | Employee's actual earnings |
| Row 8, CAS base | 2,163 lei | Base for the contribution withheld from the employee |
| Row 8.1, CAS reference amount | 4,125 lei | Reference for a contract active throughout the month |
| Row 8.2, tax-free amount | 0 lei | A part-time contract does not qualify for the relief |
| Row 9, CASS base | 2,163 lei | Base for the contribution withheld from the employee |
| Row 9.1, CASS reference amount | 4,125 lei | Reference used to calculate the minimum contribution |
| Row 10, CASS withheld | 216 lei | Employee contribution on actual income |
| Row 10.1, CASS on the reference amount | 413 lei | Contribution calculated on 4,125 lei |
| Row 10.2, CASS paid by the company | 197 lei | Difference between 413 lei and 216 lei |
| Row 11, CAS withheld | 541 lei | Employee contribution on actual income |
| Row 11.1, CAS on the reference amount | 1,031 lei | Contribution calculated on 4,125 lei |
| Row 11.2, CAS paid by the company | 490 lei | Difference between 1,031 lei and 541 lei |
Under these assumptions, the net salary is 1,352 lei. The 490 lei CAS and 197 lei CASS top-ups increase the company's cost without reducing the employee's net salary. Together with the 49 lei work insurance contribution (CAM), they bring the total employment cost to 2,899 lei.
The site's four-hour part-time scenario reproduces these figures. D112 remains the employer's tax return; the calculator does not generate or validate the file submitted to ANAF, the Romanian tax authority.
What changes when the employee qualifies for an exemption
For a contract paid below the full-time minimum that qualifies for a statutory exemption, the employer enters 1 in the minimum-base box and states the reason. The fields for contributions on the reference amount and the top-ups paid by the company remain zero. The employer calculates the employee's CAS and CASS on actual income.
The Fiscal Code lists pupils and students under 26, apprentices under 18, old-age pensioners, and people with several employment contracts whose combined contribution bases reach the national minimum. The exemption applies only when the employee meets the conditions and the employer holds the required documents. The English part-time salary calculator lets you compare the cost for two, four and six working hours.
The deadline depends on the employer's tax period
Employers that file monthly must submit D112 for July income by 25 August 2026. Employers eligible for quarterly filing submit one return for each month in the quarter by the quarterly deadline. Medical leave or the end of a person's insured status during the quarter can require the payer to file the returns for completed months earlier.
The ANAF page for form 112 publishes the software, XSD schema and validation appendix effective from reporting month 07/2026. Before submission, the company or payroll professional preparing the return must use the current version and check the electronic receipt.
Sources and verification date
We checked the rules and examples on 12 August 2026. The main sources are Joint Order no. 605/95/928/2,314/2026 and its appendices, published in Romania's Official Gazette nos. 463 and 463 bis of 2 June 2026, Emergency Ordinance no. 89/2025 and Government Decision no. 146/2026. We reproduced both scenarios with the tax functions used by ImpozitSalariu.ro and checked the figures against the D112 structure and validations published by ANAF for July 2026 reporting.