The payslip: what it contains, how to read it and the duty to inform

The payslip (fluturașul de salariu) is the document almost every employee receives and few understand. For the employer it is also a duty to inform, not merely a courtesy. Here is what it must contain and how to read each line.

The duty to inform

The Labour Code (Codul Muncii) provides that the employer has the obligation to inform the employee about the elements making up the basic salary and the other salary entitlements, as well as the date on which they are paid.

The payslip is the practical means by which this obligation is met. The law does not impose a standard format, but it does require the information to be individual and complete.

The distinction from the payroll register: the register is an accounting document covering all employees; the payslip is the information provided to a single person.

What it contains, line by line

The header

• the employer’s name, CUI (the tax identification number);
• the month it refers to;
• the employee’s name, job title, possibly the internal payroll number.

The income area (top part)

• the basic salary — the amount in the contract, for full-time work;
• days/hours worked vs. the working days/hours of the month;
• bonuses: seniority, special conditions, night work, weekend — each on a separate line;
• overtime and the associated premium;
• benefits: annual leave, sick leave (with the percentage applied);
• benefits in kind, if any;
• = GROSS INCOME EARNED.

The withholdings area (middle part)

• CAS 25% — the pension contribution;
• CASS 10% — the health contribution;
• the personal deduction — not a withholding, but an amount that reduces the taxable base;
• the taxable base = gross − CAS − CASS − deduction;
• income tax 10% — applied to the taxable base;
• other withholdings: instalments, garnishments, union dues, advance.

The result area (bottom part)

• = NET SALARY;
• advance paid earlier, if applicable;
• balance to be paid.

The informational area

• meal vouchers — the number and the value (they are not part of the net, they are granted separately);
• CAM 2.25% — an employer cost, shown for information only; it is not deducted from your net;
• remaining leave balance, with some employers.

The most frequent misunderstandings

“Why does gross minus 41.25% not give me my net?” Because the 10% tax does not apply to the gross, but to the taxable base (after deducting CAS, CASS and the deduction). With a deduction, the net is higher than a simplistic calculation suggests.

“What is CAM and why does it appear on my payslip?” The work insurance contribution, 2.25%, is paid by the employer on top of the gross. It appears for information, so you can see the total cost, but it does not affect your net.

“Why is my net lower this month?” Usual causes: fewer days worked, a day of sick leave (the benefit is a percentage of a base, not the full salary), loss of the deduction because the gross rose above a threshold, or a new withholding.

“Why don’t the vouchers show up in the net?” They are granted separately from the salary. Income tax of 10% and CASS of 10% are withheld on them, but the value is not added to the net paid into the account.

Delivery: individual and secure

The payslip contains personal data — salary, withholdings, sometimes information about sick leave. Therefore:

• it is sent individually, not to shared email groups or chats;
• it is not displayed on a noticeboard and not left in plain sight;
• electronic delivery is allowed, over a secure channel, with controlled access;
• a retention period applies.

A payslip sent to the whole team by mistake is a data security incident, with notification obligations.

The role in external checks

The payslip is frequently requested by banks (loans), by courts (maintenance payments) and in various files. It does not, however, replace the income certificate (adeverința de venit) — which is issued formally, with a registration number and a signature, and which institutions usually ask for instead of the payslip.

Frequently asked questions

Is the payslip mandatory? The legal obligation is to inform the employee about the elements making up the salary. The payslip is the usual means of meeting that obligation.

Can it be sent by email? Yes, if it is done individually and over a secure channel, in compliance with data protection rules.

Why does CAM appear on the payslip if it is not withheld from me? It is shown for information, for transparency about the employer’s total cost. It is not deducted from the employee’s net.

Does the payslip stand in for an income certificate? As a rule, no. Institutions ask for a formally issued certificate, with a registration number and a signature.

What do I do if I do not understand a line on the payslip? You have the right to ask the employer for clarification. Every amount must be explainable — if it cannot be, that is a sign that the payroll process has a problem.

See also the payroll register, payroll contributions in 2026 and the personal deduction.

How Workly helps

In Workly, the payslip is generated from the same data as the payroll register — days from the time records, absences from the leave module, bonuses from the contract — so there is no risk of the two diverging. Every line can be traced back to its source, which turns the question “why is my net lower?” into a ten-second answer rather than an investigation.

Distribution is individual and secure: each employee accesses their own payslip in the platform, with authentication — no misdirected emails and no papers left on a desk. And the internal assistant Modi answers the usual questions about an employee’s own data deterministically, relieving HR of repeated explanations.

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Informational article, accurate at the date of publication. Not tax advice. The rates and calculation rules may change — check the version in force or consult a specialist.