Cost of an employee in Romania (2026)
What an employee really costs an employer in Romania: gross salary plus mandatory employer social contributions.
On a gross salary of RON 9,201 per month in Romania, an employer pays about RON 9,408 in total once mandatory employer social contributions of 2.3% on top of the gross are included.
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How salary is taxed in Romania
Income tax in Romania is a flat 10% on taxable income.
Employees also pay social contributions of around 35% of gross salary.
The standard VAT rate is 21%.
Frequently asked questions
What does it cost to employ someone in Romania?
On top of the gross salary, an employer in Romania pays mandatory social contributions. The total cost of employment is the gross salary plus those employer contributions.
Are employer contributions the same as salary deductions?
No. Employer contributions are paid by the company in addition to the gross salary, while employee deductions (income tax and social contributions) are taken out of the gross to leave the net take-home pay.
Employer-contribution rates are approximate and may be capped or vary by region and sector.
Approximate 2026 estimate. Simplified model, verify before relying on it. Not tax advice.
Rates updated June 2026