Payroll in Romania

Payroll in Romania means calculating gross-to-net salary, withholding 25% CAS pension and 10% CASS health contributions from each employee, applying the 10% flat income tax, paying the 2.25% CAM employer contribution, issuing payslips and filing Form D112 with ANAF by the 25th of every month. The key local issue is the split: Romania carries one of the lowest employer payroll burdens in the European Union, yet stacks heavy deductions onto the employee side, so your gross-to-net maths looks nothing like Germany or France and your salary offers have to account for it.

Total employer cost for a RON 10,000 monthly salary is about RON 10,225, around 2% on top of gross.

Use this page if you already have, or plan to set up, a local entity in Romania and want to know what running payroll actually involves. If you want to hire in Romania without becoming the legal employer, an Employer of Record is the faster route.

No local entity yet? See our guide to EOR in Romania.

Payroll in Romania at a Glance

How Does Payroll Work in Romania?

Romanian payroll runs on a strict monthly rhythm. You calculate each employee’s gross salary, strip out their mandatory contributions and income tax to reach net pay, add the small employer charge on top, then report the whole run to the tax authority and pay what is owed by a single deadline.

That tax authority is ANAF, the National Agency for Fiscal Administration. It is Romania’s equivalent of HMRC or the IRS: the body that collects income tax and social contributions and that audits employers when the numbers do not line up. Almost everything in Romanian payroll eventually reports to ANAF.

The employer’s own cost is light. You pay CAM, the Work Insurance Contribution, at 2.25% of gross salary. CAM is a single combined levy that funds work-accident, insolvency and a few other state guarantees, and at 2.25% it is among the lowest employer payroll charges anywhere in the EU.

Romania moved almost the entire social burden onto employees in a 2018 reform and has kept the employer side low since.

The weight sits with the employee. From their gross pay you withhold CAS at 25% for pensions and CASS at 10% for health, then 10% flat income tax on what remains. That is 35% gone in social contributions before tax even applies.

Get the order or the rates wrong and two things break at once: the employee’s take-home pay is incorrect, and your monthly filing no longer reconciles.

Two named systems carry the compliance load each month. Form D112 is the unified declaration you submit to ANAF reporting all salaries, contributions and tax. REVISAL is the national employee register where every hire, contract change and termination must be logged.

Both have to match your actual payroll, and both are covered in detail below.

What Payroll Taxes Apply in Romania?

Three charges sit on every Romanian salary: the employer’s CAM, the employee’s CAS and CASS contributions, and flat income tax. They are calculated in a fixed order, and that order is what makes the gross-to-net result.

Employer Payroll Contributions in Romania

The employer pays one statutory contribution: CAM at 2.25% of gross salary. There is no separate employer pension or health charge in the standard regime, which is why total employer cost in Romania is so close to the gross salary itself.

For an employee on RON 10,000 gross, your CAM is RON 225 a month. That is the entire mandatory employer add-on.

This matters for budgeting. In most of Western Europe the employer loading runs 20% to 45% on top of gross; in Romania it is a rounding error by comparison. The trade-off is that the heavy lifting has moved to the employee side, which shapes how you set salary offers.

The true cost of employing in Romania

Statutory employer rates; items can apply to different wage bases or carry conditions, so lines do not always sum to the total.

Romania has no statutory 13th-month, holiday or profit-sharing bonus.

Sources: taxsummaries.pwc.com (employer contributions), legislatie.just.ro (bonuses).

Employee Payroll Deductions in Romania

You withhold two social contributions from the employee before income tax. CAS is the pension contribution at 25% of gross, paid into the state pension system. CASS is the health contribution at 10% of gross, funding the national health insurance fund.

Together they take 35% straight off the top of gross pay.

These are the employee’s contributions, but you are responsible for calculating, withholding and remitting them. If your provider miscalculates CAS or CASS, the employee is underpaid or overpaid and your D112 will not reconcile against what you actually paid into the funds.

Income Tax on Salary in Romania

Romania applies a 10% flat income tax to employment income. Unlike progressive systems, the rate does not climb with salary, which keeps the calculation simple.

The important detail is the base: income tax is charged on gross pay after CAS and CASS have been deducted, not on the full gross. A personal deduction can reduce the taxable base at lower salaries, but it tapers as pay rises and is effectively zero around the RON 10,000 level used in the example below.

Payroll Tax Example: Gross Salary to Net Pay

Here is how the three charges stack up for a representative salary. The figures come from the contribution and tax rates above, calculated in the statutory order.

Simplified illustration: Standard working conditions; personal deduction taken as zero (negligible at this salary); no sector exemption (IT/construction/agriculture). Employer CAM at 2.25% from the employer-burden dataset. Tapers with gross income and number of dependants; phases out for higher salaries and is effectively zero at RON 10,000/month.

Read the two bold rows together. A worker on RON 10,000 gross takes home RON 5,850, while your total cost as employer is only RON 10,225.

The gap between gross and net is wide; the gap between gross and your cost is narrow. That is the Romanian payroll signature in two numbers, and it is why you budget close to gross but negotiate salaries in net terms.

What Payroll Filings Are Required in Romania?

Romania consolidates almost all monthly payroll reporting into a single declaration, which is unusually clean compared with countries that split tax and social filings across several forms. The form is D112, and it is the centre of your compliance month.

What Form D112 Reports

Form D112 is the unified monthly declaration of salary income, social contributions and income tax that every Romanian employer files with ANAF. In one submission it reports CAS, CASS, the 10% income tax and the employer CAM for the whole workforce.

Because it is unified, it has to reconcile exactly with your payroll run, your bank payments and your REVISAL records. ANAF cross-checks these, and a mismatch is the most common trigger for a payroll audit query.

When Form D112 Is Due

D112 is due by the 25th of the month following the reporting month. Pay for May is declared and the related tax and contributions paid by 25 June. The filing deadline and the payment deadline fall on the same date, so your provider needs the run finalised with enough margin to both submit the declaration and settle the amounts with ANAF.

Who Files It

The legal obligation sits with the employer. In practice, your payroll provider or accounting firm prepares and submits D112 on your behalf through ANAF’s electronic system, or your in-house team files it directly if you run your own Romanian entity.

Either way, confirm in writing who presses submit each month. The liability for a late or wrong filing stays with you as employer regardless of who does the keying.

What Happens If Payroll Filings Are Wrong

Late filing of Form D112 draws fixed fines of RON 500 to RON 5,000. Late payment of the tax and contributions is worse over time: ANAF charges 0.02% daily interest plus a 0.01% daily late-payment penalty on the outstanding amount, so a missed payment compounds every day it stays open. Beyond the money, a declaration that does not reconcile invites scrutiny of the whole payroll, which is why getting CAS, CASS and tax right the first time matters more than the small headline fine suggests.

What Are the Payroll Deadlines in Romania?

Most Romanian payroll obligations land monthly, anchored to that 25th-of-the-following-month filing date. The exception is REVISAL, which is event-driven: new hires have to be registered before they start, not at month end.

Late filing of Form D112: fixed fines RON 500 to 5,000. Late payment of taxes and contributions: 0.02% daily interest plus 0.01% daily late-payment penalty on the outstanding amount.

Payroll Operations Risk in Romania

Employers in Romania file with 3 separate agencies.

Sources: mmuncii.ro (compliance), bnr.ro (payments).

What Is REVISAL in Romania Payroll?

REVISAL, the Registrul General de Evidenta a Salariatilor, is Romania’s national general register of employees. Every employer has to maintain it and transmit it to the territorial labour inspectorate. It is not a payroll calculation tool; it is the official record of who works for you, on what contract, from when, and at what salary.

The timing rule is the one that catches foreign employers. A new hire must be entered in REVISAL by the end of the last working day before they start, not after their first payroll.

Miss that window and the labour inspectorate (ITM) treats the person as undeclared work, which carries far heavier penalties than a late tax filing. Contract changes and terminations also have to be logged, usually within tight deadlines.

On payslips, Romania requires you to issue one to every employee each month, showing gross pay, each deduction, and net pay. Your payroll provider should produce compliant payslips automatically and keep REVISAL in step with every change. When you assess a provider, treat REVISAL accuracy as seriously as the tax filing: a clean D112 with a neglected register still leaves you exposed on the labour-law side.

How Much Does Payroll Outsourcing Cost in Romania?

There are two separate numbers in Romanian payroll cost, and confusing them is the most common budgeting mistake. The first is your statutory employer cost, which is simply CAM at 2.25% of gross.

11 of the 15 EOR providers we track publish Romania fees; they range from $199 to $650 per employee per month.

Published list prices in USD: EOR fees are per employee per month, contractor fees per contractor per month. Providers that publish neither fee for Romania are not shown.

According to Whichapp’s July 2026 analysis of EOR fees across 40 countries, providers charge $199 to $650 per employee per month in Romania.

11 of the 15 providers we track publish Romania EOR fees. The lowest published rate is $199 per employee per month and the highest is $650.

Contractor management fees in Romania run from $6 to $49 per contractor per month.

The second is the fee you pay a provider to run the payroll for you. They are unrelated, and only the second is negotiable.

Managed Payroll Provider Fees

Managed payroll in Romania is normally priced per employee per month, and most providers quote rather than publish a rate. The price turns on headcount, on whether you also need accounting or HR support, and on local complexity: a workforce that mixes standard staff with the IT or construction sector exemptions takes more calculation than a flat headcount.

The fee buys the calculation, the D112 filing, REVISAL upkeep and payslip production. It does not include the statutory contributions themselves, which you fund on top, so gather two or three quotes before committing.

What Payroll Provider Fees Usually Include

A standard managed payroll fee in Romania should cover the monthly gross-to-net calculation, withholding of CAS and CASS, the 10% income tax, preparation and electronic submission of D112 to ANAF, REVISAL registration and updates, and monthly payslips. Ask for that list in writing. If any of it sits outside the headline fee, you want to know before the first run, not after.

Extra Payroll Costs to Ask About

The gaps tend to appear at the edges of the standard cycle. Ask specifically about year-end reporting, handling of the personal deduction and any sector exemptions (IT, construction and agriculture have special regimes), termination and severance calculations, correction filings when something has to be restated, and onboarding setup fees for taking on your entity. These are the line items that turn a tidy per-head quote into a larger annual number.

When Payroll Outsourcing Becomes Cheaper Than EOR

The choice between running your own payroll and using an EOR is mostly about headcount and how long you plan to stay. An EOR carries a higher monthly fee per person because the provider is the legal employer and absorbs the entity, but it saves you setting one up.

Running your own payroll through a Romanian S.R.L. is cheaper per head once you are past a handful of employees and committed to staying, because the entity and provider fee spread across more people. In our assessment, the more people you hire and the longer the horizon, the more the economics favour your own entity with outsourced payroll.

Payroll in Romania vs EOR in Romania

The line between the two routes is simple: standard payroll assumes you are the legal employer through a Romanian entity, while an EOR makes the provider the legal employer so you do not need one.

Use payroll outsourcing if you already have a local entity (SRL (Societate cu Răspundere Limitată)) or are hiring enough people to justify one. Use an EOR if you need to hire before setting up an entity.

If that second case is you, our guide to EOR in Romania covers the providers, licensing and costs in full. EOR pricing and provider ranking live there, not on this page.

Best Payroll Providers for Romania

These providers all run payroll in Romania, but they are built for different situations. Below is where each one fits and the local point to check before you sign. We do not list EOR prices here; for unpriced managed payroll, treat the fee as by quote and confirm it during your shortlist calls.

Deel for Payroll in Romania

Deel is a strong fit if Romania sits alongside other Central and Eastern European hires you want on one platform, with a single dashboard and API across markets. Romania watch-out: confirm whether your Romanian payroll runs on Deel’s own local entity or a partner bureau, and that it files D112 directly rather than handing it to a third party. Read our Deel review.

Remote for Payroll in Romania

Remote runs much of its payroll through owned entities, which gives a cleaner compliance chain than a partner-network model. That suits employers who want a direct line of accountability for Form D112 and contribution filings.

Romania watch-out: confirm Romanian payroll is on Remote’s owned entity rather than a local partner, and that REVISAL updates are handled inside the platform. Read our Remote review.

Papaya Global for Payroll in Romania

Papaya Global is built for consolidating payroll across many countries with finance-grade reporting and audit trails, so it earns its place when Romania is one market in a larger stack. Its weakness is the opposite case: for a single Romanian entity with no multi-country reporting need, the platform is heavier than the job requires.

Romania watch-out: Papaya leans on local partners in some markets, so confirm whether your Romanian payroll runs on its own entity or a third-party bureau, and how directly it owns the D112 filing. Read our Papaya Global review.

Rippling for Payroll in Romania

Rippling appeals when you want payroll wired into the same system as HR, IT and device management, with automated journal entries. Romania watch-out: it is platform-first, so confirm the depth of its Romanian statutory handling, specifically CAM, CAS and CASS withholding and D112 filing, against what a local specialist would offer. Read our Rippling review.

Multiplier for Payroll in Romania

Multiplier is the value option for multi-country payroll where price predictability matters, which fits smaller Romanian teams. The trade-off for that price is depth: in tightly regulated markets it tends to carry less local specialist weight than a Papaya or an in-country bureau.

Romania watch-out: confirm it files D112 and registers REVISAL directly rather than through a reseller, and that its gross-to-net engine models the 35% employee deduction load accurately before you anchor any salary offers on it. Read our Multiplier review.

Safeguard Global for Payroll in Romania

Safeguard Global is a payroll-led specialist rather than an HR platform with payroll bolted on, which appeals when running the payroll correctly is the whole point and you do not need a wider people stack. That focus is also its limit: if you want integrated HR, devices and onboarding in one tool, it does less than Rippling or Deel.

Romania watch-out: confirm its Romanian coverage is run in-house rather than subcontracted, and that the service includes REVISAL upkeep and ANAF correspondence, not just the monthly calculation. Read our Safeguard Global review.

How to Choose a Payroll Provider in Romania

The questions below separate a provider that genuinely runs Romanian payroll from one that resells a local bureau without owning the detail. Ask them before you sign, not after the first run.

Can They Handle Form D112?

Confirm the provider prepares and submits D112 to ANAF directly through the electronic system, and that it reconciles the declaration against the actual payroll and bank payments each month. Ask who presses submit and by when.

Do They Manage REVISAL?

Check that new-hire registration, contract changes and terminations are logged in REVISAL within the statutory deadlines, especially the rule that a hire must be registered before their first working day. A provider that treats REVISAL as an afterthought leaves you exposed to the labour inspectorate.

Can They Model Gross-to-Net Salary Accurately?

Romania’s 35% employee deduction load means a net-pay request translates into a much larger gross than in most of Europe. A capable provider models gross-to-net both ways and helps you frame offers, rather than just processing whatever number you hand over.

How Do They Update for Payroll Law Changes?

Romanian payroll rules, contribution treatments and sector exemptions change often. Ask how the provider tracks Fiscal Code and Labour Code changes and how quickly updates reach your payroll runs.

Who Is Liable for Payroll Errors?

The statutory liability stays with you as employer, but the contract should set out what the provider is accountable for if a miscalculation or late filing is their fault. Get the indemnity and correction process in writing.

Can They Support Multi-Country Reporting?

If Romania is one of several markets, confirm the provider can consolidate reporting across them in a single view, so your finance team is not stitching country files together by hand.

What Support Do They Offer During Terminations or Audits?

Terminations and ANAF queries are where weak providers show their limits. Ask what support you get during a termination calculation or an audit, and whether a named contact handles it or you are routed through a ticket queue.

What Does Terminating an Employee Cost in Romania?

Severance: There is no statutory formula for severance or redundancy pay in Romania. The Romanian Labour Code (Law no. 53/2003) does not mandate a minimum severance payment for individual or collective dismissals for reasons not related to the employee. Any entitlement to severance pay, and its calculation method, is determined by the applicable Collective Bargaining Agreement (CBA) at the company or sector level, or by the individual employment contract.

Statutory leave: 20 days of paid annual leave plus 17 public holidays a year.

Sources: legislatie.just.ro (severance), mmuncii.ro (leave).

Romania Payroll Checklist Before Hiring

• Confirm whether you need payroll or an EOR
• Check your local entity status
• Model gross-to-net salary for your offers
• Confirm employer contribution rate (CAM)
• Confirm employee deductions (CAS, CASS)
• Confirm income tax treatment
• Check who files D112 and by when
• Confirm REVISAL registration is handled
• Confirm the payslip process
• Check leave, sick pay and termination workflows
• Ask who carries liability for calculation errors
• Confirm provider pricing and any extra fees

Work through this before your first hire. The REVISAL registration at point eight is the one foreign employers miss most often, because it falls due before the employee’s start date rather than at month end.

FAQs About Payroll in Romania

Methodology and Disclosure

Contribution rates, the income tax rate, filing deadlines and penalty figures on this page come from Whichapp’s Romania statutory dataset, grounded in the Romania Fiscal Code, ANAF Form D112 filing rules and Labour Code provisions, and refreshed as rates change. The worked example is calculated from those rates and reconciles by construction.

Provider assessments reflect our independent editorial view of payroll fit for Romania; we do not sell payroll, EOR or contractor services. Some provider links may carry affiliate referrals, which never affects our editorial judgement or the figures above.

Already hiring contractors instead of employees? See contractor management in Romania, or start from the Romania hiring hub for the full picture.

Primary sources

• Income tax and employee contributions: taxsummaries.pwc.com
• Employer contributions: taxsummaries.pwc.com
• Minimum wage: legislatie.just.ro
• Payroll filing deadlines: legislatie.just.ro
• Notice periods and leave: mmuncii.ro
• Severance rules: legislatie.just.ro
• Entity setup benchmark: romanianlawoffice.com