The payslip: what it contains, how to read it and the duty to inform
Payslip guide: the employer's duty to inform, what elements it contains, how to read it line by line, electronic delivery and confidentiality.
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All articles tagged with Contributions.

Payslip guide: the employer's duty to inform, what elements it contains, how to read it line by line, electronic delivery and confidentiality.

Guide to the payroll register: its role as a supporting document, mandatory content, signing and confidentiality, the archiving term and the link to the payslip.

Guide to holding several jobs: the right to multiple contracts, the main job and the self-declaration, the effect on the personal deduction, working time limits and REGES reporting.

Part-time contract guide: the legal definition, the mandatory clauses, pro-rata rights, the ban on overtime, annual leave and the employer's obligations.

How public sector salaries work in 2026: the coefficient rule in Legea 153/2017, the freeze at the December 2025 level, and why online calculators contradict each other.

How to check whether payroll software complies with Romanian law: the 2026 rates, the personal deduction, sick leave, the accounting export, REGES and legislative updates.

The rise to 4,325 lei requires an individual addendum and REGES reporting within 20 working days. Deadlines, fines, the effect on your pay grid and why net rises less than gross.

Guide to paternity leave in 2026: 10 working days, +5 after the puericulture course, the 8-week deadline, the indemnity and the documents required.

Guide to the 3% bonus (OUG 107/2024): what it is, who is eligible, how it is calculated and granted, offsetting against future liabilities and the link with payroll taxes.

Maternity leave: 126 days (63+63), the 85% allowance, the special tax treatment (CAS only), the eligibility conditions and what the employer has to do.

Guide to CASS on sick leave benefit: the codes the contribution is withheld on (01/07/10), the exempt codes, the calculation base and how it is reported in D112.

How the pension is calculated in the new system (Legea 360/2023): the reference point value, contribution and stability points, the eligibility conditions and the tax treatment.

CASS 10% guide for 2026: withholding at source from gross pay, the categories newly liable after the 2025 reform, the end of co-insured status and the rule for pensioners.

Guide to Romanian payroll contributions in 2026: CAS 25%, CASS 10% and 10% income tax withheld from the employee, CAM 2.25% borne by the employer, and the link to monthly reporting.

Romanian sick leave in 2026: the unpaid first day per illness episode, the 55/65/75% rates, the employer (days 2–6) and FNUASS split, minimum contribution history and withholdings.

2026 diurnă guide: the domestic tax-free cap (2.5x and 33% of base salary), foreign allowances under HG 518/1995, delegation conditions and worked examples.

Meal vouchers 2026: the maximum value of 45 lei, the one-voucher-per-day-worked rule, who is eligible and how the 10% income tax plus 10% CASS applies.

The 2026 Romanian minimum gross wage: the two levels during the year, how much is left net, which contributions are withheld and what a minimum-wage employee costs the employer.

What changes on the tax side in 2026 for payroll: contributions, the minimum wage, dividend tax, micro-company thresholds and reporting obligations.