Legislative changes in HR and payroll
A timeline of the changes affecting payroll and HR administration in Romania, each with the normative act cited. We explicitly mark what is in force, what is still a draft, and what is under litigation.
Why the difference between “in force” and “draft” matters
Many articles present figures from draft laws as if they already applied. The result is sources that contradict each other for the same period. In the list below, an act marked as a draft produces no effect until it is adopted and published in the Official Gazette — no matter how detailed the figures circulating publicly are.
Legislative changes in HR and payroll
2026
- In forcePayroll
The gross minimum wage rises to 4,325 lei
- Normative act:
- HG 146/2026
- Applies:
- 1 July 2026
The national guaranteed gross minimum wage goes from 4,050 lei to 4,325 lei. The figure is also the basis for the personal deduction and for the self-employed contribution thresholds.
- In forceContributions and taxes
The minimum-wage non-taxable amount drops from 300 to 200 lei
- Normative act:
- OUG 89/2025
- Applies:
- 1 January 2026 (300 lei) and 1 July 2026 (200 lei)
For employees whose gross base salary is exactly the minimum wage, full-time at their primary job, part of the income is excluded from both the income tax and the social contribution base. The amount falls from 300 lei in the first half of the year to 200 lei in the second.
- In forcePayroll
Public sector salaries stay at their December 2025 level
- Normative act:
- End-of-2025 emergency ordinance
- Applies:
- throughout 2026
A second consecutive year of freeze. Salaries, bonuses, premiums and allowances are maintained at the December 2025 level, as is the pension point. Retirement benefits are not granted in 2026. The “coefficient × minimum wage” mechanism in Framework Law 153/2017 is therefore suspended in practice.
- In forceLeave
The list of exceptions to the unpaid first sick day is extended
- Normative act:
- Law 64/2026 (approving OUG 91/2025)
- Applies:
- 2026, phased during the year
The unpaid-first-day rule introduced by OUG 91/2025 was approved with additions. Maternity and maternal risk leave, oncological conditions, national health programmes and hospitalisation remain paid from day one. The first day is deducted once per illness episode, not per certificate.
- In forceHiring
Work permits for foreign nationals are replaced by differentiated visas
- Normative act:
- OUG 32/2026
- Applies:
- 2026, with a transition period
The procedure moves to the WorkinRomania.gov.ro platform, with employers registered in a dedicated register. Employment and secondment permits are removed and replaced by differentiated long-stay visas. New employer obligations appear: paying wages into a bank account, a bilingual contract, and safety instruction in a language the worker understands.
- Under litigationCompliance
The REGES government decision is challenged in court
- Normative act:
- HG 295/2025
- Applies:
- non-final rulings, appeal pending
Administrative courts issued differing rulings — full annulment in one case, partial annulment in another. The rulings are not final and the appeal is pending before the supreme court. Until a final decision, the act continues to produce effects.
- DraftPayroll
The draft of the new public sector pay law
- Normative act:
- Draft law on public sector pay
- Applies:
- not in force
It would restructure the coefficient grid, the reference value and the seniority increments, and would remove some current entitlements. The effective dates cited publicly varied during the debate. Figures from the draft frequently circulate as if they were this year's salaries — they are not.
2025
- In forceContributions and taxes
CASS is withheld from the childcare allowance
- Normative act:
- Law 141/2025
- Applies:
- 1 August 2025
The childcare allowance becomes subject to the 10% health insurance contribution. The maternity allowance remains exempt from both CASS and income tax — they are two different types of leave with different tax regimes.
- In forceContributions and taxes
CASS on pensions applies only above a 3,000 lei threshold
- Normative act:
- Law 141/2025
- Applies:
- 1 August 2025 – 31 December 2027
The health contribution applies to the portion of the pension exceeding 3,000 lei, for a limited period. Below that threshold, the pension is not subject to CASS.
- In forceLeave
Sick leave allowance rates differentiated by episode length
- Normative act:
- Law 141/2025
- Applies:
- 2025
The percentage applied to the calculation base varies with the length of the illness episode, replacing a single flat rate. It interacts with the unpaid-first-day rule introduced later by OUG 91/2025.
- In forcePayroll
The meal voucher cap rises to 45 lei
- Normative act:
- Law 201/2025
- Applies:
- from the November 2025 entitlements
The maximum value of a meal voucher goes up to 45 lei. It is a cap, not an obligation — the employer may grant less. Vouchers are subject to income tax and CASS, but not to CAS.