A complete calculation: pick the year, the direction (gross, net or total cost), the personal deduction, meal vouchers and exemptions. Every option, one result.
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Meal vouchers
The personal deduction applies to gross salaries up to the minimum wage + 2,000 RON. The exact grid should be validated against ANAF. Exempt sectors: IT, construction, agri-food.
Last updated: 9 July 2026. Rates per the Romanian Tax Code 2026 — CAS 25%, CASS 10%, income tax 10%, CAM 2.25%. Source: ANAF · mmuncii.ro.
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iHow it is calculated
Three mandatory deductions are taken from the gross salary, in order: first the social contributions (CAS, CASS), then income tax on what remains, after subtracting the personal deduction (if it applies):
net = gross − CAS(25%) − CASS(10%) − Tax(10% × [gross − CAS − CASS − deduction])
For a gross salary of 8,000 RON (above the deduction ceiling): CAS = 2,000, CASS = 800, taxable base 5,200 RON, tax 520 RON, so net 4,680 RON. The total employer cost (CAM 2.25%) is 8,180 RON. For lower salaries (under ~6,050 RON) the personal deduction is added, raising the net.
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?Frequently asked questions
What does the advanced salary calculation include?
Year selection (2022–2026), calculation direction (from gross, from net or from total employer cost), the personal deduction with dependents and children, income-tax exemption (IT/construction), meal vouchers and part-time norm.
How do dependents affect the net salary?
Each dependent raises the base personal deduction (20% → 25% → 30% → 35% → 40% of the minimum wage), which lowers the tax and increases the net for salaries below the ceiling.
What is the income-tax exemption for IT and construction?
Certain sectors (IT, construction, agri-food) qualify for an income-tax exemption under conditions. Tick “Income-tax exempt” to see the impact.
Can I calculate the salary for previous years?
Yes. Select the year (2022–2026) — the calculator uses the minimum wage and fiscal rules for that year.
How do meal vouchers influence the net?
Vouchers are added to the card but are subject to CASS (10%) and income tax (10%), withheld from the salary. Enter the count and value per voucher for a full calculation.
What does “primary job” mean?
The personal deduction is granted only at the primary job (main employer). If you have a second job, untick the option there.
How do I find the total employer cost?
Select “Total cost” as the mode: the calculator starts from the total cost (gross + CAM 2.25%) and derives the matching gross and net.
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