---
name: ro-payroll-social
description: "Source-cited draft: payroll & social contributions for Romania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ro-payroll-social"
  jurisdiction: "RO"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Romania Payroll & Social Contributions

## Social contributions and payroll withholding

- **CAS — employee social (pension) contribution** — 25% of gross salary percent  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **CASS — employee health contribution** — 10% of gross salary percent  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **Income tax withheld on salary** — 10% of the net base (gross less CAS and CASS and any personal deduction) percent  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/income-determination)_
- **CAM — employer labour insurance contribution** — 2.25% of gross salary percent  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **Additional employer CAS — special/hard working conditions** — Employer pays an extra 4% (special conditions) or 8% (particularly difficult conditions) CAS percent  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **Combined employee deduction** — Approximately 41.5% of gross (25% CAS + 10% CASS + 10% income tax on the reduced net base) percent (approx — illustrative, before personal deduction)  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **Gross national minimum wage** — RON 4,050 per month (gross) for 2025 RON (approx — confirm; subject to government revision)  _(Government Decision on the national minimum gross wage — https://eurofast.eu/wp-content/uploads/2025/02/PayrollGuide2025_Romania.pdf)_
- **Minimum CASS base for self-employed / non-salary income** — Health contribution due where annual non-salary income reaches set multiples of the minimum wage (6/12/24 minimum wages); base capped accordingly (approx — confirm multiples for 2025)  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/other-taxes)_
- **Payroll tax & contribution remittance deadline** — Withheld income tax and social contributions remitted with declaration Form 112 by the 25th of the month following payment  _(Romanian Fiscal Code (Law 227/2015) — https://taxsummaries.pwc.com/romania/individual/tax-administration)_
- **Construction / agri-food sector reliefs** — Reduced contribution and income-tax facilities historically available to construction and agri-food workers were curtailed/abolished under recent reforms; verify current status for 2025 (approx — confirm)  _(Romanian Fiscal Code (Law 227/2015); Emergency Ordinance (OUG) 156/2024 — https://www.ey.com/en_gl/technical/tax-alerts/romanian-tax-changes-introduced-by-new-fiscal-and-budgetary-measures)_

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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ro-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ro-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.