Net salary represents the final amount that employees receive monthly in their bank accounts from their employer, following mandatory taxes. In Romania, these deductions usually include income tax, pension (CAS), and health insurance (CASS). An employee’s gross salary also includes these taxes.
Usually, people search for net salary calculators to find out the exact net salary, following taxes and deductions, based on the current legislation in their country.
This guide covers the clear definition of net salary, differences from the gross salary, how the net salary is calculated in Romania, when net salary calculators are useful, net salary calculation examples, the current minimum and average net salary in Romania, and net salary by sector.
You’ll also find out how to calculate your net salary in 2026 step-by-step.
What is net salary?
Net salary represents the final amount of money that an employee receives once a month after all deductions. In Romania, in 2026, these deductions include the following:
- CAS (pension) – represents 25% of the gross salary
- CASS (health insurance) – represents 10% of the gross salary
- 10% income tax – applied to the taxable base, after CAS and CASS (and any applicable personal deductions) are deducted from the gross salary
Some other personal deductions may apply, in accordance with the law.
The tax legislation is set by the Romanian government.
Net salary vs gross salary
In simple terms, the gross salary can be defined as the total amount of money you are theoretically paid, before the standard taxes, including the CAS, CASS, and the 10% income tax.
The net salary is the final amount that you actually get to take home, after all the taxes are paid.
How is net salary calculated in Romania?
To calculate your net salary in Romania, you have to take your gross salary and apply the following deductions:
- 25% of the total gross salary is taxed for CAS
- 10% of the total gross salary is taxed for CASS
- the 10% income tax is applied to the taxable base, after CAS, CASS, and any applicable personal deductions are deducted from the gross salary
Key points about the 10% income tax and the other social contributions are the following:
| Contribution | What it is | Purpose | Calculation basis / rate |
|---|---|---|---|
| CAS (Pension) – 25% | Contribution to social security | Funds go to the public pension system | 25% of the gross salary |
| CASS (Healthcare) – 10% | Contribution to the healthcare system | Covers public health insurance | 10% of the gross salary |
| Income tax | Flat income tax | Paid to the state budget | 10%, applied to gross salary minus CAS and CASS |
Net salary calculator
A net salary calculator converts your gross salary into net salary, allowing you to find out your net salary based on data about your gross salary.
You simply have to introduce your gross salary, and the calculator will provide you with the net salary, also listing all taxes and social contributions.
A net salary calculator can also show you the taxes that are paid by your employer to the Romanian state, and it can convert your RON salary to other currencies.
Gross salary calculator
Conversely, a gross salary calculator will calculate your gross salary based on your net salary. It converts the net salary to gross salary. You have to introduce your net salary, and the calculator will show you all the taxes and deductions, offering a final result for the gross salary.
A gross salary calculator will also show you the taxes that your employer pays to the Romanian state.
Both net salary and gross salary calculators will show you the percentage of the gross salary that you receive and the percentage of the gross salary that goes to the state.
Net salary calculation examples
We used a net/gross salary calculator for some net salary to gross salary and gross salary to net salary calculation examples.
Gross salary to net salary example
For a gross salary of 6,000 RON, the net salary calculator shows a net salary of 3,512 RON or over 689 EUR, following these taxes and deductions:
- 25% CAS, representing 1,500 RON or over 294 EUR from the initial gross salary
- 10% CASS, representing 600 RON or over 117 EUR from the initial gross salary
- Personal deduction of 20 RON (example value, applicable only in specific personal circumstances)
- 10% income tax of 388 RON or over 76 EUR
To pay a net salary of 3,512 RON, a Romanian employer has to pay a total of 6,135 RON or over 1,203 EUR. The employer has to pay the Romanian state a CAM tax of 2.25%, representing a work insurance contribution.
According to the net salary calculator, the employee pays the state 2,488 RON, or over 488 EUR, and the employer pays the Romanian state 135 RON, or almost 26.5 EUR.
For a gross salary of 6,000 RON, the employee receives 57.25% of the amount, and the rest of 42.75% of the gross salary goes to the state in January 2026.
Net salary to gross salary example
For a net salary of 4,500 RON or over 883 EUR, the employee has to have a gross salary of 7,692 RON or over 1,509 EUR.
The gross salary includes:
- 25% CAS of 1,923 RON or over 377 EUR
- 10% CASS of 769 RON or almost 151 EUR
- 10% income tax of 500 RON or over 98 EUR
In order to pay a net salary of 4,500 RON to an employee, the employer has to pay 7,865 RON or a little over 1,543 EUR. The employer will have to pay a tax of 2.25% CAM, representing 173 RON or almost 34 EUR to the state.
For a net salary of 4,500 RON, the employee has to pay the state 3,192 RON or over 626 EUR, and the employer has to pay the state 173 RON.
From a gross salary of 7,692 for an employee, the employee receives over 57%, and the state receives almost 43% in January 2026.
Minimum net salary in Romania
The minimum net salary or minimum net wage in Romania represents the lowest monthly net salary that an employee takes home based on the national legislation and after paying all taxes and contributions to the Romanian state.
The minimum net salary in Romania is calculated based on the legal minimum gross wage, after applying all the applicable taxes and contributions to the Romanian state.
Minimum net salary in Romania in 2026
Considering a minimum gross salary of 4,050 RON, the minimum net salary is around 2,574 RON, based on the tax rules used in this calculation example.
For a minimum gross salary of 4,050 RON, the employee benefits from important tax deductions, including:
- 300 RON is exempt from taxes and contributions, according to OUG nr. 156/2024, while this exemption is in force.
- A personal deduction (DP) of up to 810 RON may be applied, depending on the employee’s income level and personal situation.
The current minimum net salary in Romania is calculated as follows:
| Item | RON | € | Notes |
|---|---|---|---|
| Gross salary | 4,050 | 794.73 | Contracted monthly salary |
| 300 RON exemption | 300 | 58.87 | Minimum-wage tax exemption |
| CAS – Pension (25%) | 938 | 184.06 | Social security contribution |
| CASS – Health (10%) | 375 | 73.59 | Health insurance contribution |
| Personal allowance (DP) | 810 | 158.95 | Personal allowance reducing the taxable base |
| Income tax (IV – 10%) | 163 | 31.99 | Applied after CAS, CASS, DP, and exemption |
| Net salary | 2,574 | 505.09 | Take-home pay |
Upcoming changes to the minimum net salary in Romania in 2026
Starting July 1st, 2026, the minimum gross salary in Romania will grow to 4,325 RON or over 848 EUR.
This means that the minimum net salary in Romania will also grow from this date, reaching 2,699 RON or over 529 EUR.
When the change takes place, employees will benefit from the following deductions:
- 200 RON is exempt from taxes and contributions.
- The personal deduction (DP) will be lower, at 689 RON or over 135 EUR.
| Item | RON | € | Notes |
|---|---|---|---|
| Gross salary | 4,325 | 848.69 | Contracted monthly salary |
| 200 RON exemption | 200 | 39.25 | Minimum-wage tax exemption (from July 2026) |
| CAS – Pension (25%) | 1,031 | 202.31 | Social security contribution |
| CASS – Health (10%) | 413 | 81.04 | Health insurance contribution |
| Personal allowance (DP) | 865 | 169.74 | Personal allowance reducing the taxable base |
| Income tax (IV – 10%) | 182 | 35.71 | Applied after CAS, CASS, DP, and exemption |
| Net salary | 2,699 | 529.62 | Take-home pay |
The current minimum net salary in Romania is based on a minimum gross wage standard that was set in January 2025.
Average net salary in Romania
Data from the INSSE states that the average net salary in 2025 was 5,615 RON, calculated from an average gross salary of 9,371 RON.
The average net salary in Romania is calculated by the National Institute of Statistics (INSSE), which defines the average net salary in the country as the average net income earned by employees in a given month.
It is calculated at a national or sector level, following the deduction of mandatory employee taxes from the gross salary.
The formula used by the INSSE to calculate the average net salary in Romania is:
Average net salary = total net earnings paid to employees / average number of employees
The average number of employees includes:
- Employees with active employment contracts
- Managers and administrators
- Employees on paid sick leave, reduced working time, and technical unemployment
- Employees who are temporarily suspended but still paid
- Employees with kids who have paid leave due to school closures
The INSSE’s average net salary is a statistical average, and it does not represent what a typical employee earns in a month. The INSSE uses a large, partially imputed national sample to calculate the average net salary in Romania.
Key points about average net salary calculations
Key points about how INSSE calculated the average net salary include the following:
- Since January 2025, the sample includes approximately 24,200 economic and social units.
- The public sector is covered almost entirely.
- From the private sector, only units with at least 4 employees were included (covering 87.5% of private-sector employees).
- Missing responses were corrected using data from ANAF.
- The starting point was the average gross monthly salary calculated as the total gross amounts paid to employees per average number of employees.
- Gross amounts included cover base salaries for worked time, all bonuses, premiums, and 13th salaries, allowances, payments for non-worked time, benefits, incentives, and payments from other funds, including EU-funded projects.
For December 2025, there is no available data provided by the INSSE about the average net salary.
Estimates for the average net salary in Romania in 2026
On the INSSE website, there are no estimates for the average net salary for 2026. However, the factors that will influence the average net salary in 2026 include the following:
- The upcoming raise of the gross salary from 4,050 RON to 4,325 RON set for July 1st, 2026
- Inflation in the country
- Economic trajectory of the country
- Sector salary variations
Net salary by sector in Romania
Net salaries vary by different sectors in Romania, in accordance with the law and the agreements between employers and employees based on employees’ experience and other factors.
Net salary in construction
The current minimum gross salary for the construction sector, for full-time work, is 4,582 RON. This means that the current minimum net salary in construction is 2,739 RON, based on data from the net salary calculator.
According to recent data from the INSSE, the average net salary in the construction sector was close to 5,000 RON in 2025, up by 3% compared to 2024.
This means that the gross average salary for the construction sector was over 8,500 RON, according to data from the net salary calculator for 2025.
A higher minimum gross salary for the construction sector in Romania was introduced via the OUG 114/2018.
The construction sector is treated differently in Romania for various reasons, including the following:
- Maintaining the workforce in the country
- Higher work-related risks are involved in the construction sector
- Special skills required for employees
- Support for the construction sector, which is a strategic sector for Romania’s economy
Net salary in IT
The average net salary for the IT sector in Romania was over 9,700 RON in 2025, according to data from the Software Development Academy, which cites official information from the INSSE.
This means that the average gross salary in IT was over 16,580 RON.
In the IT sector, salaries can vary according to company, experience, and area of specialization.
For instance, according to the same data from Software Development Academy, the net salary of a Full-Stack developer was between 4,099 RON and 6,000 RON for Junior level, around 11,000 RON for Middle level, and over 16,000 RON for Senior level.
The average net salary of a QA analyst was over 8,300 RON in 2025.
Before 2025, the IT sector was treated differently in Romania, and employees enjoyed certain fiscal benefits, like an exemption from the 10% income tax.
However, starting from 2025, these fiscal benefits were eliminated, and the salaries in IT are now calculated the same way as for any other salaries in the country.
How to calculate net salary step-by-step
To calculate your net salary, you have to follow these steps:
- Find out your gross salary first.
- Deduct the 25% CAS tax from the gross salary.
- Deduct the 10% CASS tax from the gross salary.
- Apply the 10% income tax to the gross salary minus the CAS and CASS deductions.
You should use a net salary calculator to find out if you are eligible for the 300 RON or 200 RON tax exemption and to see your personal deduction, if available.
FAQ about Net salary in Romania
What is net salary?
Net salary is the actual amount employees get to take home, following all the required taxes and deductions if eligible.
How do you calculate net salary?
You can calculate the net salary using this formula:
Net salary = Gross salary − (25% CAS + 10% CASS) − 10% × (Gross salary − CAS − CASS)
What is the difference between net and gross salary?
The net salary is the actual amount of money that employees take home, after all the taxes are applied, and the gross salary is the amount of money an employee signs for, before all taxes that have to be paid to the state.
What is the minimum net salary in Romania?
The current minimum net salary in Romania is 2,574 RON (almost 506 EUR).
How to convert gross salary to net salary?
To convert gross salary to net salary, you must use this formula: Net salary = Gross salary − (25% CAS + 10% CASS) − 10% × (Gross salary − CAS − CASS)
How to convert net salary to gross salary?
To convert the net salary to gross salary, you can simply use a net salary calculator.
You can also calculate it using this formula: gross salary = net salary / 0.585. This formula is only applicable if no other benefits are available.
(Explanation: CAS + CASS is 35% of the gross salary. 10% applies to the remanining 65% of the gross salary, meaning 6.5% of gross. This means that the total deductions are 35% + 6.5% = 41.5% of gross salary.)
