Employee SS 35%. Flat 10% tax. Romania payroll, solved.
Romania’s payroll is not a configuration exercise. It demands a live 35% employee contribution engine, minimum-wage social base logic with the conditional 300-RON exemption, the 2025 removal of IT/construction/agriculture reliefs, REGES-ONLINE pre-start registration, and in-country people with direct authority relationships. Most providers deliver two of these. Mercans delivers all of them – on a single proprietary stack with no intermediaries.
native payroll
vs nearest peer
since inception
- Income Tax
- 10% flat (no brackets)
- Corporate Tax
- 16% standard
- Total Employee SS
- 35% (CAS 25% + CASS 10%)
- Employer CAM
- 2.25% of gross
- Dividend Tax
- 10% (from 1 Jan 2025)
- Sick Pay · Employer
- First 5 days, then FNUASS
- Notice Period
- Min 20 working days
- Annual Leave
- Min 20 working days
- D112 Filing
- Monthly · by 25th
- Minimum Wage
- RON 4,050/month gross
- 300-RON Exemption
- At min wage · gross ≤ 4,300
- Construction Min Wage
- RON 4,582/month
- Micro-Enterprise Cap
- EUR 250,000 (2025)
- REGES-ONLINE
- Pre-start mandatory
- Sector Reliefs
- Removed Jan 2025
- Contracts
- Romanian mandatory
Payroll compliance: the details that can’t be missed
Romania’s regulators don’t grade on a curve. ANAF cross-checks D112 declarations against REGES-ONLINE registrations. Labour inspectors fine undeclared work heavily. The 2025 removal of sector reliefs leaves engines configured to old rules silently under-withholding. The minimum-wage 300-RON exemption applies only under strict conditions. None of these failures announce themselves – they accumulate silently until an audit makes them very visible.
REGES-ONLINE pre-start registration
Employees must be registered in REGES-ONLINE (the successor to Revisal) no later than the working day before they start. Undeclared-labour fines are heavy – up to RON 20,000 per worker plus criminal exposure beyond defined thresholds.
Minimum-wage SS base + 300-RON exemption
The RON 300/month non-taxable amount applies only to employees on exactly the minimum wage and only where total gross is ≤ RON 4,300. Misapplying it – or applying it above the threshold – triggers retroactive tax and contribution assessments.
2025 removal of sector reliefs
IT, construction, and agriculture income-tax exemptions and the reduced 21.25% CAS were eliminated from January 2025 (OUG 156/2024). Engines still configured with the old rules under-withhold tax and pension on every affected payslip.
Micro-enterprise reclassification
The micro-enterprise revenue threshold dropped to EUR 250,000 for 2025 (EUR 100,000 from 2026), with 1%/3% rate triggers on turnover and NACE activity, and a one-employee requirement. Misclassification shifts the entity to 16% CIT retroactively.
The three types of providers who struggle with Romania
Global Aggregator Platforms
Platforms like Deel, Remote, and Rippling operate through a partner network in Romania – they don’t own the entity, don’t directly file D112, and don’t control the compliance relationship. When regulations change, the instruction travels: platform → partner → your payroll. Each handoff introduces delay and interpretation risk.
- ×No direct ANAF / D112 integration – third-party intermediary files
- ×REGES-ONLINE pre-start registration partner-dependent
- ×2025 sector-relief removal often not yet reflected in engine
- ×Regulatory updates filtered through partner SLAs, not live
Large Global Payroll Incumbents
ADP, Ceridian, and similar incumbents have Romania coverage – in name. In practice, their CEE coverage is often delivered through regional partners or legacy systems that weren’t built for Romania’s 35% employee split, the conditional 300-RON minimum-wage exemption, or the personal-deduction tapering logic.
- ×Personal-deduction (deducere personală) tapering hardcoded or omitted
- ×Conditional 300-RON minimum-wage exemption handled manually
- ×No micro-enterprise vs 16% CIT scenario engine
- ×Long implementation timelines – Romania not a core market
Local Romanian Firms
Local Romanian accounting and contabilitate firms know the market – but they can’t scale with you. No payroll technology platform, no HRIS integration, no multi-country consolidation, and no data security certifications that multinationals require. Fine for 10 employees. Inadequate at 100.
- ×No proprietary payroll technology – manual spreadsheet-based processing
- ×No HCM connector – Workday, SAP, Oracle feeds require custom work
- ×No data security certifications (SOC 1/2, ISO 27701, BCR)
- ×No CEE consolidation – cannot report across Romania + other EU entities
The only provider that closes every gap
Mercans is the only Romania payroll provider that combines a proprietary payroll technology stack, full-time in-country compliance teams, direct ANAF relationships, and enterprise-grade data security – simultaneously, on one contract, with no intermediaries.
The only engine built for Romania’s actual payroll architecture
G2N Nova™ is the world’s only API-first gross-to-net payroll engine. It natively models Romania’s CAS 25% + CASS 10% employee split and CAM 2.25% employer layer as distinct calculation layers, applies the personal-deduction tapering and conditional 300-RON minimum-wage rule, reflects the 2025 sector-relief removal, and auto-generates D112 and REGES-ONLINE compliance outputs. This isn’t configuration. It’s engineering.
Full-time Romania team – not a partner you phone when things break
Mercans employs full-time payroll and compliance professionals in Romania. They maintain active relationships with ANAF, CNPP, and CNAS – not through a contact directory, but through ongoing regulatory engagement. When ANAF issues an order, when the minimum wage is revised, when REGES-ONLINE changes a registration field – we know before it reaches your inbox.
The security posture multinationals require – and EU law now mandates
Romania’s GDPR implementation (enforced by ANSPDCP) requires payroll processors handling employee personal data to maintain documented privacy controls and data residency frameworks. Mercans holds BCR approval, ISO 27701 certification, SOC 1 & 2 certifications, and ISO 27017/27018 – the only payroll provider in CEE with this complete certification stack. Zero security breaches since inception.
Where Mercans wins on every Romania-specific capability
Each row is a Romania-specific capability. Each cell shows native coverage as a fill bar – full = native in-platform, half = partial / manual workaround, empty = gap.
Romania Capability Coverage · 10 dimensions
pension 25% + health 10%
by gross band & dependants
Every rate. Every cap. Every obligation.
Romania payroll operates on exact numbers with hard deadlines. Mercans builds every figure below into G2N Nova™ and monitors them proactively – so you’re never discovering a rate change from a penalty notice.
Romania · Rate & Compliance Dashboard
Live 2025–26Employee Carries 35% – Employer Pays Only CAM 2.25%
Romania’s burden sits on the employee: CAS 25% + CASS 10% = 35% of gross. For normal working conditions the employer pays only CAM 2.25% – no general employer pension. Difficult (+4%) or special (+8%) conditions add employer CAS for affected workers only. Mercans’ G2N Nova™ models each layer separately.
→ CAS / CASS / CAM layers modelled in G2N Nova™Personal Deduction Tapers by Gross and Dependants
Deducere personală applies only for gross ≤ RON 6,050. At the minimum wage it ranges 20%–45% of the RON 4,050 base by number of dependants, tapering 0.5pp per 50-RON band and reaching zero at RON 6,050. A supplementary deduction applies for under-26 employees and per child in education.
→ Personal-deduction tapering automated in G2N Nova™The 300-RON Minimum-Wage Exemption Has Hard Conditions
RON 300/month is exempt from tax and contributions only for employees on exactly the minimum wage and only where total gross is ≤ RON 4,300, excluding meal and holiday vouchers. The measure runs through 31 Dec 2025 (OUG 156/2024). Misapplication triggers retroactive tax and contribution liability.
→ Conditional exemption logic · threshold tracking2025 Removed Sector Reliefs and Reduced CAS
From January 2025 (OUG 156/2024) the IT, construction, and agriculture income-tax exemptions were eliminated and the reduced 21.25% CAS reverted to the full 25%. Engines still configured to the old rules under-withhold both tax and pension on every affected payslip.
→ Live 2025 rate set · no stale sector reliefsRun a Romania payroll. Right here, right now.
Switch worker type. Move the slider. Every number you see is the same calculation G2N Nova™ runs in production – CAS + CASS employee logic, employer CAM, flat 10% income tax on a reduced base, and true cost of employment exposed live.
Romania Social Contribution Calculator · Live
G2N Nova™ engineEight things only Romania experts know to handle
These are the compliance details that don’t appear in standard payroll setup guides – but appear in every ANAF audit, labour inspection, and court case we’ve encountered in Romania over 15 years.
Employees Carry 35% of Gross – CAS 25% + CASS 10%
Romania’s social burden sits almost entirely on the employee: CAS pension 25% plus CASS health 10% of gross. There is no general employer pension contribution for normal conditions – only CAM 2.25%. CAS and CASS are deductible before the 10% income tax is applied.
Income Tax Is a Flat 10% on a Reduced Base
There are no brackets – income tax is 10% applied to gross minus CAS, minus CASS, minus any personal deduction. Getting the base wrong (for example forgetting to deduct contributions first) overstates tax on every payslip.
Personal Deduction Tapers and Disappears Above RON 6,050
Deducere personală applies only when gross ≤ minimum wage + 2,000 (RON 6,050). The basic percentage of the RON 4,050 base falls 0.5pp per 50-RON band above the minimum wage and reaches zero at RON 6,050. Above that, no personal deduction applies.
The 300-RON Exemption Is Tightly Conditional
For employees on exactly the RON 4,050 minimum wage, RON 300/month is exempt from both income tax and contributions – but only where total gross is ≤ RON 4,300 (excluding meal and holiday vouchers). The rule is valid through 31 Dec 2025 under OUG 156/2024.
IT / Construction / Agriculture Reliefs Were Removed in 2025
From January 2025 the income-tax exemption for IT, construction, and agriculture workers was eliminated, and the reduced 21.25% CAS for those sectors reverted to full 25%. These employees now pay full 10% tax and full pension – engines on old rules under-withhold.
Sick Pay Splits Between Employer and FNUASS – Now Tiered
The employer pays the first 5 days of common illness; FNUASS covers the rest. From 1 August 2025 the common-illness indemnity is tiered – 55% (≤7 days), 65% (8–14 days), 75% (≥15 days) of the 6-month average base – replacing the former flat 75%.
REGES-ONLINE Registration Is Due Before the Start Date
Each employee must be entered in REGES-ONLINE (successor to Revisal) at the latest the working day before they begin work. The 2025 Revisal→REGES migration changed the platform, but not the pre-start deadline. Undeclared work draws heavy fines per worker.
Micro-Enterprise Status Changes Everything Downstream
Micro-enterprises pay 1% (turnover ≤ EUR 60k, eligible NACE) or 3% on revenue and must keep at least one employee. The 2025 revenue cap is EUR 250,000, dropping to EUR 100,000 in 2026. Crossing a threshold or NACE trigger shifts the entity to 16% CIT.
One workforce. Two entirely different compliance tracks.
Permanent employees on full CAS + CASS contributions vs. fixed-term and day-labourer (zilier) workers on limited-duration frameworks requires two distinct compliance setups, two sets of termination rules, and two different reporting paths. Mercans runs both simultaneously on every pay cycle.
Parallel Compliance Engines
35% employee contributions from Day 1. CAS 25% + CASS 10% deducted on every payroll run, employer CAM 2.25% on top. REGES-ONLINE registration mandatory before the start date.
Flat 10% income tax on a reduced base. Tax is 10% of gross minus CAS, CASS, and any personal deduction. The personal deduction tapers to zero above RON 6,050 gross.
Statutory minimum leave and notice. Minimum 20 working days annual leave (plus 3 for hazardous/disabled/under-18) and a minimum 20 working-day notice on dismissal for tenure of at least 3 months.
D112 filed monthly via ANAF. The unified D112 declaration of income tax and all contributions is due by the 25th of the following month, with payment on the same deadline.
Fixed-term contracts are time-limited. Successive fixed-term contracts are capped by law (generally 36 months and a limited number of renewals). Beyond the limits the relationship is treated as indefinite, with full protection.
Same contribution and tax treatment as permanent staff. No reduced rates – full CAS 25%, CASS 10%, income tax 10%, and employer CAM 2.25% apply identically to fixed-term employees.
Day labourers (zilieri) run on a separate framework. Zilier engagements have their own register and tax treatment and are limited by activity and duration. Using them to mask employment triggers reclassification and back-contributions.
Misclassification is a primary audit trigger. Treating de facto employees as contractors or day labourers leads ANAF and labour inspectors to reclassify retroactively, with back-contributions and undeclared-work fines.
Every obligation. Every authority. Mercans owns the calendar.
Romania compliance runs across ANAF, CNPP, CNAS, and REGES-ONLINE on monthly, annual, and event-triggered cadences. Mercans’ managed payroll absorbs every filing as standard scope – you don’t track deadlines. We do.
D112 Unified Declaration
Single monthly declaration of income tax and all social contributions (CAS, CASS, CAM) per employee, filed with ANAF by the 25th of the following month. Payment is due on the same date. Late filing triggers penalties and interest.
REGES-ONLINE Registration / Update
Registration is due no later than the working day before the employee starts, with updates and terminations recorded in REGES-ONLINE (successor to Revisal). Late or missing entries expose the employer to undeclared-work fines.
Annual Income Tax Statements
Employers reconcile and issue annual income statements for employees and report withheld tax to ANAF. Discrepancies against the monthly D112 filings trigger retrospective review.
D101 Corporate Tax Return
Annual corporate income tax return at the 16% standard rate, or micro-enterprise reconciliation at 1%/3%. Reconciled against quarterly prepayments. Threshold or NACE breaches can reclassify the entity mid-year.
Sick-Leave Indemnity & FNUASS Reimbursement
Employer pays the first 5 days of common illness; FNUASS covers the rest. From 1 Aug 2025 the indemnity is tiered 55% / 65% / 75% of the 6-month average base. Employers advance payment and claim reimbursement from the health fund.
Notice & Final Settlement
Dismissal requires a minimum 20 working-day notice for tenure of at least 3 months. There is no statutory severance – only contractually agreed amounts. Final settlement includes accrued leave payout and any agreed compensation.
Minimum-Wage & 300-RON Exemption Tracking
The RON 300/month exemption applies only at exactly the minimum wage and only where total gross is ≤ RON 4,300. The measure runs through 31 Dec 2025. Requires per-employee monitoring against the threshold every run.
D212 Single Return (where applicable)
The unified individual return (Declaratia unica, D212) for self-employed income and certain non-salary sources is filed annually with ANAF, typically by 25 May, covering income tax and contributions due outside payroll.
Romania is one market. Mercans covers all of Central & Eastern Europe.
For companies running payroll across multiple CEE and EU states, complexity multiplies – not adds. Each country runs its own tax authority, social insurance body, and filing mandate. Mercans covers all major markets on a single platform with country-specific compliance engines running in parallel.
covered
1 contract
consolidation
CEE / EU
Every filing. Every format. Submission-ready.
Mercans generates the exact file types that ANAF, CNPP, CNAS, and REGES-ONLINE expect to receive – not formatted summaries that need reformatting before you can submit them.
