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ImpozitSalariu.ro

Romanian salary calculator methodology

A concise explanation of formulas, rounding, sources and limits.

The calculator provides monthly estimates for individual employment contracts in Romania. We last reviewed the current rules on .

Rounding

The tax engine calculates each contribution and income tax separately, then rounds it to the nearest leu. Adding the displayed percentages can therefore differ from the total by one leu.

Gross to net

The selected tax period determines CAS, CASS, the personal deduction and income tax. Net salary is the gross salary left after employee deductions. Total employment cost also includes contributions paid by the employer and any benefits entered.

Net to gross

The reverse calculation finds the lowest gross salary that produces the requested net amount under the selected conditions. Rounding and tax thresholds mean that some net amounts have no unique match; the result then shows the closest gross salary that reaches or exceeds the target.

Part-time contracts

The calculator prorates the minimum salary by daily working hours. When gross salary falls below the minimum contribution base and no statutory exemption applies, the employer pays the CAS and CASS top-ups. These amounts increase employer cost without reducing the employee's net salary. The calculator does not prorate a contract that was active for only part of the month.

Limits of the estimate

  • Medical leave, suspensions, and contracts starting or ending during the month.
  • Bonuses, garnishments, private pensions, and benefits not included in the form.
  • Sector-specific relief or exemptions that the user has not selected.
  • Accounting or legal decisions for an individual case.

The result is informational. For payroll, check the payslip, employment contract and tax position with a Romanian payroll professional.

Current official sources

Back to the gross-to-net calculator