Rates updated for 2026
Net-from-gross salary calculator (2026)
Enter the gross salary and see the net pay, withheld contributions and total employer cost, using the 2026 rates.
Estimated result
Estimated result: 0,00 lei/month
Contribution breakdown
| Employee (withheld from gross) | |
|---|---|
| CAS (pension, 25%) | 0,00 lei |
| CASS (health, 10%) | 0,00 lei |
| Personal deduction | 0,00 lei |
| Non-taxable amount (minimum wage, OUG 89/2025) | 0,00 lei |
| Income tax (10%) | 0,00 lei |
| Employer (on top of gross) | |
| CAM (work contribution, 2.25%) | 0,00 lei |
| Total employer cost | 0,00 lei |
| Total to the state | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How net salary is calculated in 2026
The net salary is the amount the employee actually receives after social contributions and income tax are withheld from the gross salary. In 2026, the gross is subject to CAS (pension) 25%, CASS (health) 10% and 10% income tax.
Contributions withheld from gross
CAS (25%) and CASS (10%) apply directly to the gross salary. The 10% income tax applies to the taxable base, i.e. gross minus CAS, minus CASS, minus the personal deduction.
The personal deduction
The personal deduction lowers the taxable base and depends on the gross salary level and the number of dependents. Since 2018 a percentage-based system applies (Fiscal Code art. 77), and the deduction is cancelled for salaries above the minimum wage plus a fixed threshold. The old fixed value of 600 lei is no longer correct.
Total employer cost
On top of the gross salary, the employer also pays the work insurance contribution (CAM) of 2.25%. CAM is not withheld from the employee's net — it is an additional employer cost. Total cost = gross + CAM. At the minimum wage, where the tax-exempt amount applies (OUG 89/2025), CAM is calculated on the gross minus that amount — just like CAS and CASS.
Worked example
Frequently asked questions about net salary
- Which contributions are withheld from gross in 2026?
- The gross is subject to CAS (pension) 25%, CASS (health) 10% and 10% income tax applied to the taxable base (gross minus CAS, minus CASS, minus the personal deduction).
- What is CAM and why isn't it in the net?
- CAM (the work insurance contribution) is 2.25% and is paid by the employer on top of the gross. It is not withheld from the employee's net; it is an employer cost, included in the total cost. The exception is the minimum wage: there the tax-exempt amount also drops out of the CAM base, so the rate applies to the gross minus that amount.
- Does the fixed 600 lei deduction still exist?
- No. The personal deduction is computed as a percentage, based on the gross salary and the dependents, and is cancelled above the minimum wage plus a fixed threshold. The actual value varies case by case.
- Is the result exact?
- It is an estimate based on the general rates. For official figures used in payroll, always check with your accountant, especially in cases with exemptions, vouchers or other income.