How I calculate
I withhold 9% mandatory health insurance from gross salary.
I subtract health insurance and monthly exemptions from gross salary: 2,475 lei for the personal exemption, 2,885 lei for the increased exemption, 825 lei for each dependant, and 1,815 lei for a dependant with a severe disability.
I apply 12% income tax to the result. Net salary equals gross salary minus health insurance and income tax.
The employee has not paid an individual 6% contribution since 1 January 2021. The employer pays CAS of 24% on top of gross salary.
Example
For a gross salary of 15,000 lei: health insurance is 1,350 lei, taxable income is 15,000 − 1,350 − 2,475 = 11,175 lei, income tax is 1,341 lei, and net salary is 12,309 lei. The employer pays another 3,600 lei in CAS.
Legal basis
- Tax Code, Art. 15(a), 12% income-tax rate
- Tax Code, Arts. 33, 34, and 35, exemptions for 2026
- Law No. 60/2020, cancellation of the individual 6% contribution from 2021
- Law No. 320/2025 on the 2026 state social insurance budget